(F

Sir,

GOVERNMENT OF ANDHRA PRADESH

STATE AUDIT DEPARTMENT

From To

Sri.G.Satyanarayana. , The Commissioner,The Regional Deputy Director of Municipal Corporation,State Audit, Zone-ll, Kakinada.EtURU.

sub :- Audit - Audit Report on the accounts of Municipal corporation, Kakinadafor the year 20!5-2016 - tssued.

I forward here with the Audit Report on ,nll.ounts of Municipat corporation, Kakinada, East

Godavari Dist' For the year 2015-16 with reference to section 14 of the A.p. Municipal corporation Act 1994

read with section 196 of the H.M.c. Act, 1955 and Rule 7(2) of the Andhra pradesh state Audit Rules, 2000

issued in G.o.Ms.No.130 Fin & prg. (FW Admn-il) Dept., dt.8.9.2ooo.

ln this connection I request that, a copy of the audit report may be returned to the under signed

together with replies in triplicate duly approved by the corporation within two months from the date of receipt

of the audit report as contemplated in section 9(1) of the Andhra pradesh state Audit Act, lggg read with Rule g

of the A.P. State Audit Rules, 2000.

Yours falthfully,

sd/-

Regional Deputy Director,State Audit, Zone-[, Eluru.

Copy submitted to the Director of State Audit, A.p., Hyderabad.Copy to the Accountant Generat, A.p., Hyderabad.

M,tA5st.Audit Officer

State Audit (MClKakinada

// rcFBo/l

2

" DRAFT AUDIT REPORT ON THE ACCOUNTS OF MUNICIPAL CORPORATION, KAKINADA,

EAST GODAVARI DISTRICT, FOR THE YEAR 2015-2016.

Name of the Auditor : Sri Ch.Kasiyya,

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

Time taken for audit : 2-5-2015 to 3O-3-2OL7

The office of the Specia! Officers were held by the following individuals during the

year under audit.

S.No. Name of the OfficerDesignation

Period

1 Sri H. Arun Kumar Collector & Spl.

OfficerL-4-2Ot5 to 31-3-2016

The offices of the Executive Authorities were held by the following individuals

during the year under audit.

S.No. Name of the Officer Designation Period

1. 1. Sri Govinda Swamy

SriAleem Basha

AdditionalCommissioner& (FAc)Commissioner

1-4-20L5 to 19-9-2015

2O-9-2OLS to 31-3-2016

2. Sri Govinda Swamy AdditionalCommissioner

L-4-}OLS to 31-3-2015

3. Sri B.Navarohini SuperintendingEngineer

L-4-20t5 to 31-3-2015

4. 1.Sri K.Satyanarayana2. Sri Sailaja Suresh

Kumar

MHO l/cMHO

L-4-2Ot5 to 10-7-2015t-7-2Ot5 to 31-3-2016

5. Sri D.Rambabu Deputy City Planner L-4-20L5 to 19-8-2015

6. Sri M.V.Suryanarayana Executive Engineer-l L-4-20t5 to 31-3-2015

7. L.

2. post vacant3.Sri M.Vijaya kumar

Executive Engineer-ll

!L-L-2OLG to till date

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

9 Sri K.Satyanarayana Manager t-4-20t5 to 31-3-2016

10 SriA.Samuel Revenue Officer-l L-4-2OL5 to 31-3-2016

LI Sri D.V.S.N.Murthy Revenue Officer-ll L-4-20L5 to 31-3-2015

L2 Sri E.Rukminikumari Accountant t-4-20L5 to 31-3-2016

3

-1) SCOPE Or AUDTT - I{O - MAINTEI{A CE OF VARTOUS VlTAr AND |MFORTAi{T RECORDS- SCOPE Of AUDTT

REDUCED - MISAPPROPiATDNS, DEFALCATIOI{' IRREGUI.AR DRAWI.S AND OTHER IRREGULARMES COUU)NOT BE POINTEO OUT. EEI'S IMMEDIAE ACTDN:

During the course of audit for the year 2015-2076 it was noticed that certain vital andimportant records are not being maintained or partly maintained. ln spite of several objections raisedin the audit reports of previous yeart the Executive Authorities did not evince any interest and ngttaken any effective steps to maintain the records mentioned hereunder. The non maintenance andnon production of reco.ds and irregular maintenance ofthe registers without tallying with the accountligure leads to all sorts of irregularities such as misappropriationt defalcations and other majorfinancial losses. The situation has not been improved anymore and no steps appears to have beentaken towards that direction by the present executive authority.

ln the above circumstances there is every possibility and scope for misappropriation,defalcations and irregular drawls as the state of accounts maintenance and keeping the records is inquite pandemonium sltuation. Some iregularities are noted below.

1 .P.T and W.T Demand and A,D.Rs Manual Registers not maintained and produced ( objestion rais€d inthis Report Vide para No.14(1) and 14(2) ofthis audit report

2. ReSister ofSecurity Deposits not maintained. Vide para No.18(8)of this Audit Report

3. General Fund amount kept in Bank as FDRS without prior permission and not encashed on the dateof matu.ity. Loss of interest (objection raised in this audit repon). Vide para No.12(30) ofthis AuditReport

4.Vouche6 obtained from Account section and distributed to concerned sestions to produce the sameto audit along with files records and stock registers, but they did not produce them. ln this regardHalf margin letters also served to municipal authorities. Vide para No.14(11) of this Audit Report

s.Time barred taxes and fees year wise balances not arrived Vide para No.1O(2)ofthis Report

6.Property Tax & Water Tax colledions made through E-Seve, and the E-Seve Authoritiessendin&/crediting the amounts by deducting library cess,user charges ect., but these amount were notexhibited in account of Municipal Corporation as expenditure Vide para No.12(2) and 12(3) of thisReport

7.EMD &FSD:-Refunds made to the contractors-Vouchers not produced vide para No.18(1)

4

r,

Part-ll

2) REVENUE RECETPTAND lTS ANArysts:

The source of Revenue receipts during the year were through

1' Revenue rearized by the corporation through Tax and Non Taxes.

2. Receipts from state Government.

3. Grant-in-Aid received from Government.

,,"."0i;iflT:::j,HJ::T[;:d"'the above heads during the vear arong with the corresponding rigures or

3} TN( REVENUE REATIZED BY THE CORPORATION:

The Tax Revenue consists of Property Tax, Tax on animals and carriages, Advertisement Tax etc.Tax on property is the main sources of revenue which constituted 26% otRevenue receipt of Municipalcorporation during the year 2015-2015. An analysis of the Tax revenue for the year and preceding 2years is given below.

RevenueRealized@

23,22,97,647.00

7Og,27,1:OZ.OO

Advertisement TaxHoarding 1101101

1301014Lease ofAdv.

Adv.Tax 1806002

AdvertisementFee: 1404001

19,34,620-00

8.35.150-00

26,69,770-oo

43,24,gto.oo

1.08.405.00

44,33,315.00

33,60,413.00

3968612.00

1342460.00

lncreased

454t720.oo

4) NON-TAX REVENUE OF THE MUNIC|PAL CORpORATTON:

Building Rents, Leases of Markets, slaughter house, betterment charges etc

from non-tax revenue which constituted 49% of revenue of Municipal Corporation. An

Analysis of the non-Tax revenue under same principal heads for the year 2015-2015 and

corresponding figures for the preceding 2 years are given here under.

sl.

N

o.

Item of Revenue Collections lncreased/Decreased2013-L4 20L4-L5 2015-15

1 EncroachmentFees

1401L06

2,43,000-00 s51700.00 215150.00 Decreased

2 Water Charges11002011LOO202

2,78,36,7 35-001.94.91,034-004,73,27,769-00

38153784-0033836786-0071990570-00

93845012.00

93845012.00

lncreased

3 Market Fee

130100L53,52,902-00 9049514.00-

002387t63.00 Decreased

4 Shops Rent1301015

31,85,365-00 47LO3L9-00 5325533.00 lncreased

5 SlaughterHouse

1301007

L,31,250-00 L24t70-00 154000.00 Increased

6 D&O Trades1401101

58,98,109-00 6112802-00 7117908.00 lncreased

7 B.L.R. Fees

740L2022,40,53,245-00 26092935.00 22804098-00 Decreased

8 Govt.Rent fromOfficeBuilding1302001Lease of land1304001Other rents1308000Play grounds

1301004

39459434872475953

2,43,000

2300844605

279925539300

8,86,838

32961.00100.00

37100.00379810.004.49.97L.oO

Decreased

9 Licence onAnimals1401103

600.00 1L00.00 Increased

5

(5) COMPLATNCE OF AUDrT OB[ECTTONS :

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

Audit objections added during the year and the balance left at the close of the year

along with the amount involved is given here under.

General Funds only

SlNo. Deteils No. of objections Amormt

1 No. of objections pending at

the beginning of the year

from 1967-68 to 2014-2015

2020 266643t574-00

2 No. of objections added

during the year through

Audit Report of 2015-2016

124 88395496-00

3 Total 2t44 2754827070-OO

4 No. of objection settled

during the year

5 No.of objections outstanding 2t44 2754827070-00

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

the replies shall be placed before the corporation and the replies should be submitted

with a copy of the resolution approving the replies for consideration for waiver of the

objections. The records of the Municipal Corporation reveal not much progress in

settlement of objections during the year as the defects pointed out in respect of

No.2144 obiections involving Rs. 2754827070-00 were not rectified. Since huge

number of objections relating to the years from L967-68 to 2015-2016 are pending, it

can be inferred that the Executive Authority did not evince much interest in

rectilyirg the defects and in getting the objections.

6

Code.No.1

6(1).GENERAT FTNANCTAT REVTEW:

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

together with the opening and closing balance. The opening balance in the cash book was not inatreement with the closing balance of the previous year. The consolidated annual account was

showing the closing balance of Rs. 1028076120.00 . as on 31-3-2015. The reconciliation statements

produced were not tallying with the closing balance of the reconciliation statement and the figures ofthe cash book and treasury pass book as on 31-3-2016. As such the correctness of the closing balance

of the cash book could not be certified in audit. To reconcile the figures between cash book and pass

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

DETAITS OF THE CTOSING BAIANCES AS PER RECEIPTS AND PAYMENTS STATEMENT AS

oN 31-3-2016:

The total closing balances amounts of as Rs.893347988.00 as per Annual Account for the year 2015-

16.Out of which an amount of Rs. 7381859.00 was shown as cash on hand and Rs. 91419635.00 was

shown as cheques in hand. But these amounts of cash and cheques were not found in collection

Centres and Cash book. lt was stated in audit that this discrepancies were brought. Since several year

i.e. from adoption of DEBAS Account 1-4-2009. Necessary action would need to be taken for this

reconciliation and arrive correct amounts in future account. The loss if any sustained in this regard

would need to be recovered from the person or persons responsible.The Muncipal Authorities did not

taken any action for rectifying the FOBs as on 1-4-2009.

The Details of Discreoancies from last 3 vearc is as detailed below:

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

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

persons responsible.

As on

t,..t.2012As on

31.3.2013

As on

31.3.2014

As on

31.3.201s

As on

31.3.2016

As per Annual

A/c Cash on

hand

7003280 14019139 6295821 8LO3247 7381859.00

Actual in Chitta 6274t95 4265218 2557L54 43s8580 3406049.00

Diff in Cash on

hand

729085 975392t 3744667 3744667 3975810.00

Cheques on

hand

76020991 76560736 8312342 881466 91419635.00

7

-+

PART* I

Code No.1

6(2). RECONCITTATION DONE BETWEEN CASH BOOK AND TREASURY PASS BOOK/BANKPAss BooKs wlrHour ctostNc cAsH BooK- orHER DEFEcrs - NEEDS ACTION:-

According to Para 195 of A.P.Budget Manual read with G.O.Ms.No.318, Finance &planningDepartment, dated 10.11.1980 and orders of Government issued from time to time, the Departmentalexpenditure and receipt figures should be got reconciled (Major Head of accounts wise ) with thosebooked by the Treasury every month in order to ensure that no misclassification or wrong account ofexpenditure and receipts took place and also to detect fraudulent drawls if any.

The reconciliation statements were not produced along with annual account durinB the year.As a result of which, the reconciliation between Annual Account and cash book could not be verified inAudit.

a) The cash books (manual) which were maintained in the municipality (all schemes and funds)were not elosed monthly under the hand and seal sf the Commissioner.

b) The relevant register of DD/MO received was also not maintained properly. As such theclassification ofthe receipt could not be verified in audit. The receipt side ofthe cash book wasnot maintained at all as such the treasury adjustments, voucher adjustments etc., could not beverif,ed. The figures in the annual account were not supported by any subsidiary registerswhich were ought to be maintained. ln the absence of the same the executive authority wouldneed to explain as how the figures exhibited in the annual account are correct. During Auditthe following discrepancies in between cash book and pas books were noticed Head wise

Name of the fund

General Fund 001 ST Balance As per Cash book as on

31.3.2016(+) Uncashed cheques(-) wrongly credited by Treasury

as per pass book as on 31.3.16

002 Balance as per Cash book as on 31.3.2016(-) Un cashed chequesAs per pass book as 31.3.2016

General Fund Bank Balalnce As per Cash Book as on31.3.2016

A/c No.892 (-) Uncashed cheques

As per Pass book

Water Supplyscash book as on 31.3.2016(-) Un cashed chequesCB As per pass book as 31.3.2016

Amount

275226738.OO

770327 .OO

1la9214.00

275447A51.OO

Rs.142053230.00Rs. 2O278/.L.OO

144081071.00

11373342.00

320(x)8.00

11693440.00

Rs.33 075.00Rs. 11m0.00

3365075.00

8

Closing balance as per Pass book

{F Teachers Balance as per Cash book as on 31.3.2016(-)Un cashed cheques

Closing balance as per Pass book 31.3.2015

PF Gen Balance as per Cash book as on 31.3.2016(-)Un cashed cheques

Balance as per Cash book as on 31.3.2016 NGDservice taxClosing balance as per pass book as 31.3.2015BPS

Closing balance as per Cash book as on 31.3.2015(+) u/cCB as per Pass Book

MPIMMPClosing balance as per Cash book as on 31.3.2016(+) U/cCB as per Pass Book

EMD

Closing balance as per Cash book as on 31.3.2016(+) U/cCB as per Pass Book

AABJA

Balance as per cash book as on 31.3.2015(+) U/cCB as per Pass Book

Pavalavaddi

Balance as per Carh book as on 31.3.2015(+) u/cCB as per Pass Book

12s Finance

Balance as per Cash book as on 31.3.2015(+) u/cCB as per Pass Book

SJRT-TRG

Balance as per Cash book as on 31.3.2015(+) U/cCB as per Pass Book

CDP

Balance as per cash book as on 31.3.2016(+) U/cCB as per Pass Book

Fish Market:

Balance as per Cash book as on 31.3.2016(+) U/ccB as per Pass Book

NFBS:

Balance as per cash book as on 31.3.2016(+) U/ccB as per Pass Book

Rs. 10333515.0087554.00

10421179.00

Rs.13502272.00750777 .OO

13653049.00

Rs.19738756.00t279777 .00

18459029.00

Rs.3551970.00Rs. 24599.00

Rs.3675559.00

Rs.3891.00Rs. 192062.00Rs.195953.00

Rs.9728306.00Rs. 8609.00Rs.9736915.00

Rs.30557562.00Rs.319162.00

Rs.30886824.00

Rs.8558370.00Rs. 652938.00Rs.9221308.00

Rs. 240050.00Rs. 7070.00Rs.247130.00

Rs.373942.00Rs. 3240.00

Rs. 377182.00

Rs.6779707.00Rs. 4348463.00

Rs.11128170.00

Rs.41459.00Rs. 9030.00Rs.50499.00

Rs.168204.00Rs.20090.00Rs.238204.00

9

10

Further, On verification of DEBAS grant AIC for the year 2Ot5'L6, the following discrepancies

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

rectified and produced to audit.

Name of the Account Amount

flll (Treasury Account) Closing balances as per cash book

Closing balance as Per account

Difference

276226738.OO

275!72353.OO

1054385.00

The discrepancy was not

explained in Audit

fi)2 (Treasury Account) Closing balances as Per cash book

Closing balance as Per account

Difference

142053230.00

t42354157.OO

300927.00

The discrepancy was not

explained in Audit

E-Seva A/c No.

75010100131650

Closing balances as Per cash book

Closing balance as Per account

Difference

109934300.00

114855288.00

4920988.00

The discrepancy was not

explained in Audit

PF General Closing balances as per cash book

Closing balance as Per account

Difference

73502272.0O

73587272.OO

8s000.00

The discrepancy was not

explained in Audit

GF Ac.No.8924 Closing balances as per cash book

Closing balance as Per account

Difference

11373342.OO

9779749.OO

1594193.00

The discrepancy was not

explained in Audit

CPFr

Sl.No. Name of the Grant Closlng Balance

as per Cash Book

31.3.2016

Balance as per

u]"B DEBAS A/C

Difference

1 sJsRY (USEP) 243991.00 56991.00 177000.00

It was stated in

audit, that the

discrepancy is due

to Uncashed

Chegues. debjted

in Cash Books

2 Non Plan Grant 1700582.00 1698125.00 2555.00

3 Second Div Pipe line 584995.00 584629.00 367.00

4 APMDP 67942745.OO 44964L46.OO 22977999.OO

5 NFBS 168204.00 168819.00 (-)51s.oo

6 13'" Finance 8448-

102-03-003

114384378.00 114057314.00 327054.OO

7 Flood Grant 1399.00 14756.00 (-)133se.00

8 MP/MMP 3891.00 (-)18280.00 (-)1438e.00

9 MP/KVPR 0 706255.00 (-)7052ss.00

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

11

Code No. 01

6 (3) COU.ECTTON FTGURES DIFFERENT HEADS SHOWil lN RECEIPT & CHARGES NOr rA[lED WlrH

THE FIGURES SHOWN ]N DCB OF MUITITCIPALCORPORATION KAKINADA-VARIATION lN

FIGURES. NEEDS RECONCIIATION:

While comparing the DCB figures of the Municipal Corporation for the year 2015-16 with

reference to Annual Account i.e. the collections of receipts & charges figures of the following heads of

account were not tallied with account figures as detailed below.

S.No. Account Namecollected as per

R&C DEABAS

Collected as per

Uta DCB

Difference

r

Property Tax

+ VLT

269227122.@

to927t02.oo

2ao754224.00

26705()475.0013LO3149

2

Advertisement Tax &

Fees 1101101&1301014

&1806002

3360413.00

3968612.00

1342460.00

8671485.00

7453000.001218485

3Water Charges

110020193845012.00 92673000.00

-35955505

4Market Fees

13010012387163.00 9010000.00

-6622837

5Slaughter House

1301007154000.00 231000.00

-77000

6Shop Room Rent

13010155326533.00 7155799.00

1491533

7Avenues

18008061s0634.00 151000.00

8D&O Trades

1tlo110177\79o8.OO 5377252.OO

1800555

s.

No.Head of Account

colleded as per

N&C DEABAS

Collected as per Ul,8

subsidiary RegistersDifference

1Encroachments1401106

215160.00 132000.0083160

2BLF

L40120222804098.00

Market:

During the verification MDR for year 2015-16 the following discrepancies are noticed in

between DCB furnished by the Municipal Authorities DCB prepared by the Audit. The discrepancies to

not affecting transfer entries and the amounts which are collected previously in the Month of March

were not kept under deposits accounts.

Head ofAccount

Lease Amount

For 2015-16

Amount Collected in

the March,2015Collected in 2015-16 Balance

Market 90,10,000.00 22,52,4A5.OO 67,57,515.00

Structure

House2,31,000.00 s7,750.00 1,75,250.00

Avenues 24,800.00 6,500.00 5,000.00 13,300.00

t2

\ Green Gross 32,334.00 20,000.00 12,334.00

Code No.l

6(OMANY ITEMS WERE BOOKED UNDER THE HEAD "OTHERS" FOR NOT KNOWTNG CORRECT

CLASSIFICAIION

As verified from the DEBAS Account it was noticed that the account codes as shown below was

noted as "Others" but the connected details not produced to audit for verification. In the absence of the

same the correctness of the classifications made under the account code was not known in audit. And it

appears that while making data entry and creating vouchers many items were booked under the head

"others" either due to lack of understanding at data entry level or because of the complexity involved in

deciphering the correct classification of the expenditure as per the Chart of Accounts prescribed by the

APMAM.

SI.No. Account Code Account Head(Receipts)

Amount

General Fund

1 1808006 Other income 5562L4s

2 1806006 Other Rents 26370L2

3 3504006 Other

Receipt

L30797

4 3502024 Other Employes

deduction

20355863

5 3502024 Other Employes

deduction

20336670

6 1808006 Other income ss6214s.00

Sl.No. Account Code Account Head (Payments) Amount

General Fund

L 230802L Others 1 918851

2 27L8000 Other Misc. expenditure L6032t7

3 2806000 Others refund of revenue 3093804

4 3s03001 Library Cess CPF 30171

5 24070L Misc,Bank charges 4338489.00

13

\

(7)BUDGET : Code No.2

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

may be after each 10th day of November consider the estimates and proposals of the commissionerafter having obtained from the Commissioner such further detailed information as they consider themfit a budget estimate of the lncome & Expenditure of the Corporation for the Next financial year. TheCommissioner shall cause the budget estimates as finally approved by the standing committee to beprinted and shall not later than the 15th Day of December, forwarded a printed copy thereof to theusual or last known local place of abode of each member. As per section 185 of the said Act, at a

meeting of Corporation which shall be called for someday in January, not later 10th, the budgetestimate prepared by the standing committee with the report of standing committee there on shall belaid before the Corporation and they shall proceed to consider the same. The Corporation shall, on orbefore the 2fth day of February after considering the standing committee proposal in this behalldetermine the rates at which Municipal taxes referred to in section 197 shall be lined in the nextensuring financial year, under section 186. Finally, under section L87 of the Ap HMC Act, 1955 subjectto the requirements of section 186, the Corporation may refer the budget estimate back to thestanding committee for further consideration, or adopt the budget estimates or any revised budgetestimates submitted to them as they stand or subject to such alteration as they deem expedient. Butthis Corporation not followed the Budget Rules prescribed under the said Act. The Budget wasapproved by the standing council in its CR.No.62 D1.31.3.2015 and submitted to Commissioner 2-4-20L5 and same was approved.

b) On verification of the targets fixed in the budget and achieved, vast variation is observedbetween the targets and actual in respect of certain revenue items and also the expenditure items.Hence proper care must be taken to make the budget more realistic.

S!.No. Receipt Head Expected Revenue in

Budget

Actual Receipt as per DCB in

Rs.

t Advertisement Tax 2,50,00,000=00 74,53,000.00

2 Markets 90,1Q000=00 90,10,000.00

3 Shops 39,05,000=00 38,35,000.00

4 Quarter Rent 1,20,000=00 32,961.00

5 D & O Trades 92,90,000=00 53,L7,252.OO

5 Water Charges 4,13,15,000=00 9,26,73,OOO.OO

7 Tap Donation 1603005 75,00,000=00 9t22492.OO

8 Property Tax 36,11,67,000=00 267050475.OO

sl.

No

Expenditure Head Expenditure

incurred Rs.

Budget Provlsion

Rs.

Excess

1 Advertisement Charges ( 2206001

TV & Radio media 12206002l

41,76,3L6.OO

467700.OO

58,50,000=00

5,00,000=00

Less

Less

c! Expenditure incurred over and above the budget estimates:

14

2 Vehicle hire Charges [50+oo]1

Fuel for office vehicles(22m03)

22,45,770.00

t7t2M8.@

81,00,000=00 Less

A Register should be maintained in thisentered prorating the date of death.

Corporation in which all applications received to be

O.B. as per Cash Book as on !.4.2015 : 15g954_OOlnterest : 9250_00

168204-00

Add Uncashed cheques : 7O0OO_OO

Bank balance as per pass Book as on 31.3.2016 23g204-OO

CodeNo. 04

8{1) NFBS - SCHEME NOT IMPTEMENTED - AMOUNT KEPT ,DLE - PURPOSENOT SERVED.

on verification of the fre rerating to NFBS, it was noticed that, the said scheme was notimplemented from )uly, 2OO7.

The scheme was introduced for the persons beronging to famiries of Berow poverty rine wholost the head of the famiry or bread winner of the famiry. As pe-r tne guiderines of the scheme

The Head of the famiry of the deceased must be 18-65 years onry and must be a primary breadwinner and belongs to a house hold below the poverty line.

He / she shourd arso the resident of the virage / Town / District at rease for the rast three years.

As per the orders issued in cir.Roc.No. B/g5/2005 dt. 23.04.2005 & cir.Roc.No. B3l6s90/2008 dt.6'11'2010 of the District collector, East Godavari Distric! Kakinada, the sanctioning authorities shouldprepare priority list for every flnancial year and meet the financial assistance with the funds allotted byPD, DRDA in a particular financial year only. Further

The priority list of the applicants in the prescribed proforma should be furnished to the pD, DRoA,Kakinada by sth of every month and basing on that, funds wi, be rereased to this corporation.

The disbursement should be priority on the date of death of the deceased persons falts in thepresent financiar year.previous cases sha, not be carry fonrvarded in the pending rists.

Alr the cases pending with death prior to 2oog-10 financiar year may be treated as crosed.

But the records of thls corporation reveal that above instructions were not followed. The casesfor whom rerating date of death is dt L2.5.2006,are stifl pending settrement though the grant rereasedfrom 2005-07 to 2012-13 and interest accrued on that amount as detaired berow. No payment was madetill date.

The reasons for non-payment of amount to the beneficiaries from 2006 47 to 2075-76 - not explained.

The reSister of Beneficiaries from 2006-07 to 2015-15 arong with apprications - not furnished.

copy of the orders issued by releasing the Grant along with list of Beneficiaries proposed to DRDA - notfurnished' why the interest accrued so far was not refunded to the Grant releasing authority - not explained.

How the proposals were prepared for payment of amount to the beneficiaries as orders were issued byDistrict Collector to close the pending cases prior to 2009_10 were not explained.

l5

- Thus it was evident that, due to non-implementation of the scheme even, though funds are available, theobjectives of the scheme were not reached. Hence, immediate acti"; ;;;;';;"0 ,. be taken to rectify thedefects pointed out in audit. Or else, the unspent balance needs to be refunded to pD, DRDA, Kakinada.

Code No.4

8(2) SCHEME FUNDS - AMOUNTS KEPT IDIE - UNSPENT BALANCES NOT REMITTED:

The CDMA Hyde.abad vide circular No Roc No pD Alc /COMN2O72 Dt:13.10.12 issuedinstructions to all the Municipal Commissioners in the state to close all th" non_op"r"tir" "a.orn,,and FDRS which were opened without any orders of the higher authorities and transfer the avairabrebalances to the PD A/c No ,,Ool,,and

necessary recod srrarr oe maintaineaTili::::r;:[:,i"::,:f:ffi:r1;:"rTJlff-,"HI*Master Cash Book for the Head wise and scheme wise transactions etc., anO before the transfer andclosing of accounts, it shall be informed to the Municipal Council for ."*ra-lng in tt

" fr,inrt.r.

During the course of audit, it was observed that this Mpl. Corporation has opened followingsaving bank accounts without any permission from the competent .riio.ity to, A"poriting of fundsreceived for implementation of the schemes sanctioned by the UO, ""i Uoir. *" allowing schemefunds were kept idle with banks. No

Executive Authority wourd need ; ;"[T::;il'iil'JtT:lT:'ffi 5:'r,1,"1i"",ji;*iwhich were kept idle with the banks, to the heads concerned and the result may be intimated toaudit.

Therefore action would need to be taken eitherto utilize the funds for the purpose for whichthey were granted as perSuide rines ofthe Gow. issued from time to time immediatery or need to berefunded to the concerned Grant distributing agency immediately under intimation to audit.

Statement Enclosed:Muncipat Corporationt(akinada Capitat project Fundwise Account Balance 20i S_.t6

t6

KAKINADA MUNICIPAL CORPORATIONCAPITAL PROJECT FUTDWSE ACCOUNT BALANCE 2015-16

NAME OF THE BANK Name of theScheme

BankBalance asper rcgister

As peraccount for

2015-16

SYNDICATE BANK Temple Street 2Og_44511

ANDHM BANK SURYAMO PETA 101839 S.J.S.R.Y.Cos 189128.00 189128.00

ANDHM BANK SURYAMO PETA 21734

STATE BANK OF INDIA TREASURY 11117301631

UWEP313289.00 313289.00

OAP

2125153.47 2125153.47

ANDHM BANK SURYARAO PETA 21732

ANDHM'A'A ",*,;;;;

T&C57008.00 57008.00

c&s17289.00 17289.00

ANDHM BANK SURYAMO PETA 21810DWACUA

1012.00 1012.O0

ANDHM BANK SURYAMO PETA 102316

OFFICE ADMN62182.00 | ozraz.oo

ANDHRA BANK SURYARAO PETA 05191001 1 104006

-

PALAVA VADDI9221308.50 8568370

AXIS BANK kakinada branch 7601Ol00249386

RNB41339.00 41339.00

STATE BANK OF INDIA TREASURY 11117305159

MP GEETA0.00 0

ANDHM BANK SURYAMO PETA 0103818

ANDHRA BANK SURYAMO PETA 051910100001769

SW 12TH F

247130.27 240060

PARKS &PG

591434.00 591434.00

ANDHRA BANK SURYAMO PETA O5191O,IOOOO175O

SG1225132.OO 1225132.OO

ANDHM BANK SURYARAO PETA 025610011025472

IKP

3s47875.OO 3547875.00

ANDHM BANK SURYAMO PETA 025610011026022

ANDHM BANK SURYAMO PETA 104014

ANDHRA BANK SURYARAO PETA 0102378

MIRD1521117.00 1521117.00

URBAN HEALTH

837816.00 837816.00

lLcs5922.00 5922.00

ANDHM BANK SURYARAO PETA O1O39O1

ANDHRA BANK SURYAMO PETA 21733

AXIS BANK kakinada branch 51910011104780

ACDP2054634.00 2054634.00

USEP243991.00 66,991

PIPE LINE584996.00 584629

BANK OF |NDIA kakinada branch 1lO44ONSDP

0.00 176064

17

ANDHRA BANK SURYAMO PETA O1O4OOOFLOOD GRANT

1399.00 14,756

ANDHM BANK SURYAMO PETA 21731SJRY-Tre

377182.00 3,73,942

ANDHM BANK SURYARAO PETA 21219SJR-OB

4364.41 4,304

ANDHRA BANK SURYARAO PETA 011207APUSP-C3

2',t1472.50 711473

ANDHRA BANK SURYAMO PETA 0103463MPMMP

18280.00 -18,280

ANDHRA BANK SURYAMO PETA O1O3228

DAIRY FORM

508037.00 508037

ANDHRA BANK SURYAMO PETA 051910100032608MP.DNR

7699.00 7,699

ORIENTIAL BANK OF COMMERCE Tempte street branch11122011013131

NP-GRANT1700682.00 1698126

STATE BANK OF INDIA TREASURY 8448 12O 22CDP

0.00 6779707

ORIENTIAL BANK OF COMMERCE Tempte street branch1 1 12101 1000387

FISH MARKET50499.00 41,469

STATE BANK OF INDIA TREASURY O.I1OOOO5O47

IDSMT21448.00 2',1,448

SYNDICATE BANK KKD BMNCH 220-52309RLY.PLINE

682632.62 682633

State Bank of Hyderabad Kakinada Br62149223416CENCESS

24107.OO 24,107

ANDHM BANK SURYARAO PETA 103319ssB

1 17295.00 11729s

FEDEML BANK Kakinada branch 16260160007311SRMT. UH

0.00 3847E8

STATE BANK OF INDIA TREASURY 11117305681NFBS

168204.00 168819

ANDHRA BANK SURYARAO PETA 51911011001328APURMSP

111416.00 111416

State Bank of Hyderabad Kakinada Br 6226411382APMDP

0.00 44964146

ORIENTIAL BANK OF COMMERCE Main Branch11122011019256

rcG3876846.00 3876836

ANDHRA BANK SURYAMO PETA 051910100082870

MP.KKR

532.00 532

BANKOF INDIA kakinada branch 865910110002897

MP-KVPR

0.00 706255

ANDHRA BANK suryaraopeta 051910100033360MP-Ratnabai

0.00 6,713

SYNDICATE BANK Temple Street 032502200052351

R&B PIPE

188576.22 188576

STATE BANK OF INDIA TREASURY 011117305160ASG

0.00 1440560

Swamadhra 62416398190

Total:31028428.88 85041861.47

APMDP/Note: Amount transferred from general funds to ApMDp JEnot made difference of above discrepancy in between ApMDpaccount and annual account is noticed. 44964146

CodeNo.6

9. EARMARKED FUNDS - T6.2% OF FUNDS EARMARKED FOR SCHEDUTE CASTEWETFARE ACTIVITIES- 6.6 % FORTHE WETFARE OF SCHEDUTE TRIBES AND 5 %WOMEN AND CHITD WETFARE - UN UTITISED AMOUNT NOT TRANSFERRED TOCONCERNED DEPARTMENT -NEEDS. EARTY ACTION

The following amounts were earmarked for the welfare of the schedule caste, schedule tribeand for women and child welfare as per G.o.Ms.No.L7 Dt.r.LL2o05 at the rates noted againsteach.The assessabre income for carcuration is as detaired berow.

Gross income of the Municipar corporation excruding o.B Rs.g0g go7g4L

8504't661.5

Deduct:

1o824362

16.2o/o being l/3'a share of 15 7o

for schedule casteExcess utilised

(-)16762s3.00

6.6 o/o being 113.a share of l|qfor schedule Tribe

5 o/o being 1/3.d share of 15 o/o foiWomen and child warfare 1347914.00

l9

corporation' Kakinada Project officer, |.T.D.A, Rampachodavaram and women and child wetfareDepartments

Code No.07IO(I}REVENUE SECTION - HUGE ARREARS OF TAXES / NON TAXES PENDING

COTTECTION . NEEDS EARIY ACTION.

on verification of Demand collection Balance for the year 2015-16, it is noticed that hugearrear of taxes and non taxes were pending coltection. The developmental activities of the Municipatcorporation depend upon prompt cotlection of all the taxes / nontaxes as prescribed by Govt.It was also observed that the preparation of A.D.Rs. was dispensed with after computerizationof collection of property tax' Due to non maintenance of A D Rs the year wise balances could not beverified in audit.

Therefore action would need to be taken to give necessary instructions to ail field staff tocollect the arrear amount and intimated to audit.

l'D&o Tndes t Th: DCB for the year 2015-16 prepared and produced by the Municipal2.EnchrochmentsJAuthorities is not correct -

3' Advertaisments: Demand and arrear Demand registers not maintained and produced.

D&O Trades:

According to Audit Repons for the Year 2011- 72 to 2015-16 the arrears of licence fees isR6'2845896'00 noted below out of which an amount of Rs.53200/- was shown as collected. Theremaining balance of Rs.2792696.00 where as it was ghown-in the DCB statement as Rs.2622g00.00which not corect

BalanceAs On

collection of arrear in Rs.

Yearwise balances Balance amount as peraudit report

Arrears of licmce feecollected from 2011-12

on wards

Collected amount

2011-l2balance as on31.03.r2 Rs.6,09,790 2014-15

(201 1-12to13-14) 8s.21,1002012-13 balance as on31.3.13 Rs.3,57,000 2015-16

(2011-l2to 2014-15) Rs.16,4002013-14 balance as on31.3.14 Rs.7,58,377

Rs.15,7002014-15 balance as on Ks.+,yy,UZg

0

20

'31.3.14

zur)-lo Dalance as on31.3.14 Rs.6,21,700

0

Rs.28,45.896Total arrear collections (-) Rs. 53,200Balance to be shown Rs.27,92,696

The discrePancy in between D.c.B statement and the barances now arrived as noted abovemay be rectified and produced to audit.

coDE NO.710(2lTtME BARRED TA)(ES AND FEES:

The arrears of taxes and fees relating to the year 20L5 -16 which were allowed to betime barred by limitation of time prescribed under section 365(1) of the A.p. Municipalities Act,1965 during the current financial year. According to section 365 (2) of the A.p. Municipal Act1965 tt is the duty of the commissioner to place before the council a tist of arrears due to theMunicipal councit which are likely to become time barred, at least one year before thelimitation stating the reasons for the non-collection of such taxes and seek instructions of thecouncil in regard to recovery of such taxes. According to section 365(3), if the commissionerfails to submit such list or omits or show in such list any arrears due to failure on the part of billcollector to any other employee as the case may be, is deemed to be negligent and actionunder the section 374(Ll of the Act for the recovery of ail such recoveries should be takenagainst him' Record showing the placement of the matter before the council in respect of thetaxes and fees which are allowed to become tirne barred was not pointed out. Under section374(Ll the loss caused to the Municipality due to the above defect has to be assessed andmade good from the persons responsible. Further it was noticed in audit that though elaborateprocedure was prescribed in rules to take action on the taxes likely to become barred by timein practice the Arrear demand registers were not being maintained to quantifu the taxes thatare likely to be barred by time. This deficiency of not maintaining the ADRs relating varioustaxes and non taxes is resulting in the inability of the MC even to quantifo the loss on accountof barring by limitation of time.

L.

2.

Property Tax

Vacant land tax

Details not produced

Details not produced

coDE NO.71O(3}ilON-COLIECTION OF GARBAGE CHARGES - NEEDS COTLECTED

The Municipal bodies as per the guidelines of "total sanitation programme,, arerequired to collect garbage charges from the eating establishments, hospitals, diagnosticcentret clinics, theatres, function halls, lodges, shopping complexes etc., since theseestablishments generate garbage in bulk. The bulk garbage charges are to be colected as perthe bed strength in respect of the hospitals and nursing homes and at flat rate as assessed bythe Municipal body in respect of cinema halts and other places of entertainment.

2t

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

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

5ame.

CodeNo.T

10(4)Leases - Mahila Mandali Bhavan's not - leased out - Details not enteredin the MDR - needs Action

On Verification of the miscellaneous Demand Register for the year 2015 -16 togetherwith the Registers for 2014 -15 it was noticed that, the Following 5 Mahila Mandali Bhavans werenot leased out. The reasons why the bu ildings were not leased out or let out were not explained toaudit. Therefore adion would need to be taken to lease/letout the buildings and enter the same in theMDR and produced to audit for verification .

1. Nayandhra Mahila Mandali

2. Sathinagar Mahila Mandali

3. Mahila Samakhya, L.B. Nagar

4. Gaythri Mahila Mandali Jagannikpur

5. Vigneswara Mahila Mandali, Ramanayya pet

Or else the Loss sustained if any in this regard would need to be assessed and made goodfrom the person or persons responsible and credited to Generalfunds under intimation to audit.

Code,No.7

10(s)AVENUES- FRUIT BEARING TREES NOT TEASED OUT DETAITS NOT ENTERED IN THE

MDR-DEMAND COLIECTION AND BAI.ANCE PARTICUTARS NOT FURNISHED.NEEDS

ACTION.

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

under the controlofthe Municipal Corporation were not leased out during the year 201+15. it was

stated in auditthat auction was conduded previously for the period from 1.4.2m4 to 31.3.2007.

But auctior from 1.4.2007 onwards was not conducted. The .easons for non conductin8 of auction

was not explained to audit. Action would need to be taken to conduct auction and realize lgss from

the Municipal Revenue Officers concerned.

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

of mango trees coconut trees and other fruit bearing trees .Action would need to be taken to

ascertain all the information and condudthe lease ofthem in future.

Coconut trees near Ladies Club at Md. Ali Street.

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

7.

2.

22

House in Narasanna Nagar.

4. Avenues at Bank officers colony at Gaigalapadu.

5. Mango Trees in the premises of Travelers Bunglow.

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

Code No.7

10(6} SHORT RECEIPT OF PER CAPITA GRANT FOR YEARS TOGET}IER:

As per the instructions issued by the Govt. from time to time, Govt. is releasing per capita

grant to the Municipality @ Rs. 4/- per head on the total number of people residing in the

Municipal area.

But on verification of records of this Municipal Corporation it was observed that the per

capita grant was short released as detailed below for Rs. 9992160.00 for several years.

Year Total Popultion Per-capita Grant

to be received Rs.

Percapita Grant

received

Rs.

Short Receipt

Rs.

2006-07 2,96,329 11,85,316/- 10,98,000/- 87,3t6/-

2007-08 2,96,329 11,85,316/- 7,63,0001- 4,22,316/-

2008-09 2,96,329 11,85,316/- 11,85,316/-

2009-10 296,329 11,85,316/- 11,85,316/-

2010-11 2,96,329 11,95,316/- 11,85,316/-

20tI-t2 2,96,329 11,85,316/- 11,95,316/-

20t2-13 2,96,329 11,85,316/- 11,95,316/-

2013-14 2,96,329 11,85,316/- 11,85,316/-

2AL4-15 2,96,329 11,85,316/- 11,85,316/-

2015-r6 2,96,329 11,85,316/- 11,85,316/-

Total: 99921ffit-

Therefore action would need to be taken to obtain the amount that was short released under

per capita grant from Govt.

23

Yearspsadtng a3oa O1-O4-

2()15

AdJustedDuring theYear 30-15-

2()16

Balaace

2000-01 29675.00 29675.OO

200t-02 7to320.OO 710320.00

2002-03 2031989.00 74027.OO 1957962.00

2003-04 26455.00 26455.00

2004-05 119000.00 119000.00

2005-06 53000.00 63000.00

2A06-O7 1000.00 1000.00

2007-08 25000.00 25000.00

2008-09 248085.00 248085.00

2009-10 22034.O0 22034.OO

2010-11 82454.00 82454.00

2017-L2 624510.00 124524.OO 499986.00

2072-13 76621L.O0 187500.00 5787L7.OO

2013-L4 150420.00 100420.00 50000.00

Code No.g11(U]IIOr RTCOVERY/ITOIT.AD'I'Sf,uEITT OF AI'VAITCES F,OR YEARS TOGBTIIERIIEEDS ACTIOII : -RS. 6594849. (X)

As per the provisions contained in AP Financial code vol.l, Advance provided to theofficials for executing works etc need to be got.air"t d or recovered within one month fromthe date of drawl or at least by the end of that financial year. Hut on verification of GeneralFunds Advances recoverable Register it is observed that an amount of Rs.65g 4g4g.ooremained unadjusted/un-recovered as detailed in the annexure. The reasons for not gettingthem adjusted were not explained. The pendency for severar years shows trre caflous attitudeon the part of those drawn and those who allowed such penalncy over years without showinga semblance of action being taken.

Action would need to be taken to recover the outstanding advances from theconcerned under in.imation to audit immediately.

24

20L4-L5 3373309.00 1293359.00 20799s0.00

2015-16 Balance as on 31.03.2017 105207.00

6594849.00

Code.No.8

11(2)TA Advance -Dr.sailaja suresh Kumar,M.H.o, TA Advance drawn notadjusted - Needs recovery Rs.3445.00

on Vr.No.569/g-15, an amount of Rs3a45/-was drawn & paid toDr.sailaja surash Kumar,M.H.D, towards TA advance to go to Hyderabadfor digital signature. But the amount was not adjusted so far. lt is learntthat no TA bill was presented by the MHo for the adjustment. rn view ofthe above the entire TA advance Rs.3445.00 should be recovered from theperson or persons responsible.

25

Code No.9

12(1) SCHEMES AND GRANTS CASH EOOKS MATNTAINED tN CORPORATTON |RREGULAR

MAINTENANCES OF CASH BOOKS:

on verification of Cash Books, relating to the scheme funds and grants, it is noticed from the cash booksthat the receipts i.e. grant and interest etc., were not entered in receipt side of the cash books (left side of thecash books). The bank receipts only noted in the cash book during monthly abstracts.

The opening balances, receipts, expenditure incurred during the year 2015-16 and balances left overnoted in the statement enclosed.

ln this regard it is advised to maintain the cash books by entering all the receipts date wise clearly andclose the cash book every month properly with the certification of the Commissioner.

It is also advised to reaccredit the Cheque Amount which are not en-cashed since several years byobtaining non drawl certificate from the concerned books.

Encl:Statement

Name of theName of the

STATEMENT OF GRANTS AND SCHEMES FUNDS AS ON 1.4,2015 TO 31.3,2016

27

grant31.3.20161 2 3 4 5 6 7 8

1

SJSRY (UWEP) AlC051910011021734AB 301L26 t2197 313317 28 313289

21135

54

2

sJsRY T&C A/C05191001021732AB 54877 2279 57036 28 57008 o

3

SJSRY DWACWAAlc05191001102181OAB 1001 40 LO41

62270

29 toL2 0

4

SJSRY OfficeAdmn. A/C051910011L02316AB 59790 2420 28 62182 I o

5

SJSRY (Co salary)Alc051910011101839AB 187797 7360 189ls7 29 189128 0

6

sJsRY OB A/C0519100110211219 AB 4222 77r) 4392 28 4364 0

7

sJSRY (UsEp)A/cNo.051910011027733 234524 9495 2440L9 28 24399t 0

8

SJSRY -(c&S)A/cNo.051910011021730 16644 673 17317

373970

28 t7289 0

9SJSRY -training

A/c No. 359292 14678 28 373942 0

10

School BuildingGrant A/C0519101000017sOAB 1177486 47674 L225160 28 L225132 0

11

Parks and play

grounds A/C051910100001769 568475 230L6 591491 57 591434 0

t2

Dairy form A/C05L910011103228AB 48829s 19770 50806s 28 508037 0

13

ACDP grant A/C051910011103901AB 1974709 79953 2054662 28 2054634 0

L4

APUSP C3 AlC051910011101207AB 583814 276A6 711500 28 7t1472 0

15

APURMSP A/C051911011001328AB 171444 0 111444 28 ttL415 0

16

rLcs A/c051910011102378AB 57L9 237 5950 28 5922 0

77

Solid Wastemanagement12th finance A,/c051910011103818 230471 9617 240088 28 240060 0

L8

Flood Grant A/c051910011104000 L373 54 7427 28 1399 0

28

19

Pavalavaddi A/C051910011104006 8201534 366764 85683qR 28 8558370 0

20

Sarva

sikshaabhayanAlc051910011103319AB 112759 4564 177323 28 117295 0

21

Urban Health A/C051910011104014AB 805243 32602 837845 29 837815 0

22

Second Div PipeLine A/C05191001110478OAB 56237L 22768 585139 743 584996 0

23

MIRD Grant A/co25670011025472AB 3353589 L84314 3547903 28 3547875

25000

00

24

l.K.P A/c025510011025022AB 1461953 59192 ts2Lt45 28 t52t1l7 0

75

TDSMTA/C (OLD

01.100005047(NEW)

11117301619 20615 833 2!448 0 2L448 0

26

NFBS A/C11117305681 SBt 158954 9250 158954 0 L68204 0

27

CENCESS A/C62t492234L6SBH 23166 941 24707 o 24107 0

28

Rajiv Nagara BataAlc076010100249386AB 39722 76L7 41339 0 41339 0

29

Railway pipelineAla32502200052309SINDICADE BANK 656054 26578 682632 0 682632 0

30

R&B Pipe line A/B325022000523s1SINDICADE BANK 181234 7342 188575 0 188576 0

31

Non-Plan grantAlc11122011013131AB 1634643 65039 L700682 0 1700682 0

32

SRMT Urbanhealth center A/c16250100007311Federal Bank 369806 1.4982 384788 0 384788 0

33

Fish Market GrantAlcr.1121011000387 47469 0 41469 0 4L469 0

34

N.G.D A/C30808298552 SBt 18939085 65895227 84834312 6s09s556 19738756 0

37

M.P.Lods(K.V.P.Ramachan

dra Rao) A/c865910110002897 Bank of lndia 480093

Cash

book notcloosed 0

38

M.P Lads

D.Narayanarao

aA/c

51910100032508 380203 15393 395595 387897 7699 0

29

40

M.P.Lads (M.MPallamraju)A/c051910011103453 454325 708997 563322 559431 3891 o

4L

M.P.Lads(Ratnabi)A/c51910100033360AB 309724

Cash

book notclosed 0

42

M.P Lads

K.Kesava Rao A/c05191010008287OAB 27643

Cash

book notclosed 0

43

MP Lads(v.Geetha)A/c11 117305159 L2278s 496L 127746 t27746 0 0

44

UPA FUNDS A/C30943476L22

1835416 10313119 12L48535 t723066 to425469 045 Water supply 938768 89L6642 9855410 6501335 3354075 046 A.S.G 1440560 61t75 1501735 45131 1456604 0

47 G.G.H GRANTNOT

ENTERY 0

48 RAY 4398120 178073 4575L93 1011s15 3564677 0

49

MBGA GrantA/C6230225093sSBH 30183710 1215590 31399300 831638 30567662 0

51

lndian Coastguard 816988 6524639 734L627 346478t 3876845

50000o0

548448-102-06-00313th 154339908 0

15433990

8 399s5530 7t4384378 055 8448-120-22-CDP 11440555 2990298 14430953 7651246 6779707 0

56 12 finance 23047L 96L7 240088 28 24006080000

00

598448-tO2-O6-004-14th 0 7850024L 7850024L 0 78500241 0

30

-si^ code No.9

lz(z)CottEqflON OF PROPERTY TA)( THROUGH E-SEVA KENDRAS - REMTTTANCE OF

PROPERW TA)( TO THE MUNICIPAT CORPORATION FUNDS BY THE AD, E-SEVA,

KAKINADA AFTER DEDUCTTNG THE UBRARY CESS/TRANSACT|ON CHARGES/SERVICE

TAX THERE ON - NET AMOUNT WAS TAKEN AS RECEIPT UNDER THE HEAD OF

PROPERW TA)( BY THE MUNICIPAT AUTHORITIES. IRREGUTAR.

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

returned back to the Municipality from the A,D., E-Seva, Kakinada by Fortnightly/Monthly throughDD's.

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

I.LIBRARY CESS: Directly sent to the ZGS, Kakinada.2. Transaction Charges @: Rs. 5/- per transaction at their end.3.Seruice Tax on Transaction Charges @: Rs. L2.36Toto Govt.,

After deducting the above amounts, the AD, E-Seva, Kakinada has sent the DD for "NetAmount" to the concerned municipality. The same was also adjusted to treasury pass book in "0O2"

A,/c towards property tax collection made by E-Seva's on behalf of MC. The Municipal authoritiesinstead of entering the gross amount of the collection in their cash book taken only net amount sent

by the AD, E-seva which is irregular.

For example, the total property tax collected by the E-Seva on behalf of MC Kakinada is Rs.

515,42,134.00

and the property tax received by the Municipality after deductions during the year is

Rs. 485,93,989.@ shown below for ready reference.

Encl:Statement

sl.

NoPeriod

Property

tax

collected

by E-Seva

DeductionsNet amountreceived by

MCLC

Transac

tionCharges

sr@12.36

%

3t

@Rs.s/-

1 1.3.2015 to31.3.2015

5525955 279864 11150 1378 5234574.OO

2 1.4.2015 to30.4.201s

874873 4t648 833225 2290 830552.00

3 1.5.2015 to31.5.201s

4636s3 2318L 1050 131 439281.00

4 1.5.2015 to30.6.2015

70677874 65L835 30920 4329 9990789.00

5 1.7.2015 to37.7.2075

5812320 337820 2t480 3007 s450013.00

5 1.8.2015 to31.8.2015

1850456 104130 8060 7L28 1737138.00

7 1.9.2015 to30.9.2015

7849478 103465 8125 1138 1736750.00

8 1.10.2015 to30.10.2015

732887 38509 2970 4L6 690992.00

9 1.11.2015 to14.LL.20L5

809111 46890 2970 407 758904.00

10 15.11.2015 to30.11.2015

5009009 300723 17985 2608 4687693.00

11 1.12.2015 to3L.L2.20L5

7ss17270 937247 44295 6423 14529305.00

t2 1.1.2015 to31.1.2015

2518237 9030 1309 2507898.00

Total: 51642134 2865313 991210 24564 48593989.00

Due to on line Collection of property tax made by E-Seva on behalf Municipal Corporation thepostangs also made automatically in demand register.

ln view of the above the total collection shown by the Revenue Section (On line figure ) nottallied with collection shown by the Account section

The collection made by the E-Seva on behalf of Mpl. Corporation during for the months ofMarch, 2015 to 2015. But the collected amount received from A.D .,E-Seva during the month of4/2ols on words duly deducting L.c, transaction charges and service tax.

Hence it is suggested that while making the entry towards collection of PT from E-Seva in cashbooks the entire collection made by the E-Seva shall be shown as total receipt towards PT and thedeductions done by the AD, Seva may be shown as expenditure i.e remittance of C & Collection chargeetc through Book Adjustment

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

and how much amount remitted by the E-Seva authorities towards Library Cess and how much amountdeducted by the E-Seva authorities towards collection charges & Service Tax there on are not reflectedin the Municipal Account.

Code No.9

I2(3}COLLECTION OF WATER TAX THROUGH E.SEVA KENDRAS - REMITTANCE OF WATER TAX TO THEMUNICIPAT CORPORATION THROUGH THE AD, E-SEVA, KAKINADA AFTER DEDUCIING THE TRANSACTION

32

C$496657'ERVICE TAX THERE ON - NET AMoUNT wAs TAKEN As REcEIPT UNDER THE HEAD oF wATER TAxBY THE MUNICIPAL AUTHORITIES - IRREGULAR.

Audit reveals that the collection of Water tax by E-Seva Kendras in the Municipal area is returned back to theMunicipality from the AD, E-Seva, Kakinada by half yearly through DD's.While sending the Water Tax collections the AD, E-Seva, Kak!nada have made the following deductions.

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

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

After deducting the above amounts, the AD, E-Seva, Kakinada has sent the DD for "Net Amount,, to the concernedmunicipality. The same was also adjusted to treasury pass book in "OO2" A/c towards Water tax collection made by E-Seva,son behalf of MC. The Municipal authorities instead entering gross amount of the collection in their cash book taken onlynet amount sent by the AD E-seva which is irregular.

For example, the total water tax collected by the E-seva on belalf of MC kakinada is Rs. 103,55,g62.00and the Water tax received by the Municipal corporation after deductions during the year is Rs.103,01,073.00shown below for ready reference.

s!.

No.Period

WT collected by

E-Seva

deductions

Transaction

Charges

@Rs.5%

$€l12.16%

.NET amount received by

MC

1 1.3.201s to 31.3.2015 316910s 9240 1142 3158723.00

2 7.4.2015 to 30.4.2015 3561s0 1330 764 3s46s6.00

3 1.5.2015 to31.s.201s

106000 375 46 105579.00

4 1.6.2015 to30.6.201s

427700 2765 387 418s48.00

5 1.7.2015 to3!.7.201s

429200 292s 4LO 42s865.00

6 1.8.2015 to31.8.2015

757826 s025 704 752097.OO

7 1.9.2015 to30.9.2015

421400 2780 389 418231.00

8 1.10.2015 to30.10.2015

1s0250 885 724 149247.O0

9 1.11.2015 to74.77.2075

91200 480 67 90653.00

10 15.11.2015 to

30.11.201s

489550 3300 479 485771.00

11 t.t2.2O7s to 3 1. 1 2.2015 3184856 7s240 2270 3167406.00

t2 7.1.2076 to 31.1.2016 77862s 3775 547 774343.OO

Total: 10355862 48120 6669 10301073.00

Hence, it is suggested that while making the entry towards coltection of water tax from E-Seva in cashbooks, the entire collection made by the E-Seva shall be shown as total receipt towards WT and the deductionsdone by the AD, E-seva may be shown as expenditure i.e., Collection charges etc., through BOOK ADJUSTMENT.

Unless follow this procedure, the total amount collected towards Water tax by E-Seva and how muchamount deducted by the E-Seva authorities towards cotlection charges & Service Tax there on are not reflectedin the Municipal Account.

Code No.9

33

lq4lExcess water charees - allowine meters remain unrepaired -allowinp minimumrate - irregular - Huse loss to the funds

On verification of the meter reading cards and the register of excess water charges was noticed

that maximum number of meters have been continued in the state of disfunction of a considerableperiod of time and the excess water charges are collected at the minimum rate which was a blessing in

disguise for the consumers in evading the excess water charges ultimately causing loss to the Municipalfunds. According to the rules of excess water charges the consumer is primarily responsible to get

their meters repaired and to keep them in working condition or else the commissioner with a priornotice to the consumer has to stop the water supply. The minimum rate is to be allowed for a

reasonanable time and in the extenciating circumstances only. Hence immediate action is need to be

taken to get the meters repaired or to get the water supply discontinued and as the meters wereallowed to be continued unrepaired for a long time the dereliction of the authorities is not desirable ofNon functioning of meters:

2015.2016 METER NOT WORKING LIST:

METER NOT WORKING LIST

sl.Asst.

NoName & Address Sl.No

Asst.NoGovernment

t 2/L6 Mutta Gopala Krishna SBI

Treasury Gandhinagar1

LllGovt Veterinary Hospital

21127 Sameer Avenue APT 1-14-8 Sri

Ram Nagar2

212 Govt Manager BSNL 8-7-1

Gandinagar

3Lzl3 Smt Veerayyamma 18-13-56

Ragampeta3

3ls Principal Sabardnate Court

building

4Ls/60 Trust Association 27-4-9 Temple

street4

413District register office

5L6I3L T.Chinna Subbayya 34-5-6 Rajaji

street5

4/oM.R.O. Office

6t6/sL Gold & Selver Murchents

Association 36-8-6 Tilak street6

4/tzE.E Panchayati Raj

717/34 Bacchus Annapurna 33-8-21 L

market street7

slaR.M.C Quarters

8 t7/39 T.Seshayya 43-3-35 Market street 8 s/8 Rangaraya Medical college

9 L7174 M.Praksha Rao37-1-34 main road 9 74/7 Head Post Office

102sA/2 Satya sai Apartment 65-3-81

Mehar Nagar10

tslr Ambetkar Student Hospital

28-t-4, temple ST

11 28A13 Sri Tirumalesha APT 65-3-8A 11 t7lt DE Telephones WARF road

L2ts/4 Dackyard Superwise

J.N.Pur Brifge

Sl.No Name Asst.No.

t The Vocational Training centre

Engineering college

Govt sl2

2. Quarter of the S.P. of police Govt s/33 RVMG Orphanage

Anandanilayam

Govt sls

4 Office of the Dist.Forest office Govt sltt5 Govt.Hospital buildings Duf &

Dumb

Govt LLIL3

6 Principa I fisheries tra ining

institute 45-8-15

Govt 27 lL

7 Welfare Hospital -l 46-5-13A Govt 2717

8 Mother Govt girls hostel

46-t3-227le

9 AS Govt.Junior college girls

46-8-2

27 /L2

10 Biological Rice NFCL road

7O-LLc-84

solL

11 E.E Panchayat Raj NFCL Road Govt 30/4

!2 Dt.sports authority N.F.C.L road Govt 3016

13 Deputy tra nsport commissioner

road(R.T.O) Office

Govt 30l8

L4 V.Papa Rao 9-31 Panchayat General 26/3

15 Chundow.Manikyabha ,

2-60A-3ltVenkat Nagar

General slt3e

16 Peddi reddy Sakunthala

3-178-48/88

General 6/82

L7 President MUSQUA General LLle618 Y.Rajaji Kumari

70-198-8

General 30/26

34

zPrs-zou6 METER NoT WoRKING LIST

METER NOT WORKING LIST

12(5)IEXCESS WATER charges - short fixations of Water charees due to wrone

calculation - Loss Rs .7780.fi)According to "Gazette" notification E.G.No.27 /2OO9, Dt.L7-2-2OO9, lt was noticed that the following

rates for collection of water tax were fixed by the Municipal Authorities.

35

slNo

Particulars Amount

1 Residential Apartments, Residential houses based on

meter reading charges

Rs.30/-(1000|t)

Rs.200/-month

2 Minimum charges of private ICE factories ,Hotel ,Rest rants, Lodge, Meals hotels, Tiffin hotels

Rs.50/-(1000|t)

300/-month

On verification of the excess water tax demand registers with meter reading cards, lt was noticed thatthe Municipal authorities calculated water charges at Rs.30/- per 1000 lts of consumption of water instead ofRs.50/- for commercial purposes to the following owners/fuses. Due to wrong calculation the Municipal

Corporation foregone Rs. 7780.00 as detailed below.

No

Ward

No&

Asst.

No

Registe

r page

Name of the owner Month Meter

reading

Commer-

cial

&Residenti

al

To be

paid

Already

paid

Short

collec

tion

1 7el2O ! M.Mallikarjun tzlts 20000 Com. 1000 900 100

2 L4lL33 52 D.V.V.Satyanarayana s/7s 22000 Com. 1100 1000 100

3 L4/147 67 P.Ramkrishnayya 72ls 32000 Com. 1500 960 64A

4 74/L47 67 -do- 3h6 35000 Com. 1800 1080 720

5 slt82 8 Venkateswara 721Ls 65000 Res. 1950 1850 100

6 214t 20 M.Nagamani 12/7s 20000 Com. 1000 600 400

7 2/41 -do- 3lL5 21000 Com. 1050 630 420

8 2/s6 77 A.Pattabh Ramarao LzlLs 28000 Com. 1400 840 550

9 2ls6 77 -do- L3/15 33000 Com. 1550 990 660

10 llss 76 Milinium school 72lts 21000 Com. 1050 630 420

11 uss -do 3lt6 23000 Com. 1150 690 460

12 3133 5 G.Subba Rao 6/ts 50000 Com. 2500 2000 500

13 4l3s t2 M.V.Buchayyamma 6lLs 30000 Com. 1500 900 600

t4 4l3s -do- slrs 30000 Com. 1500 900 600

15 3OlL45 10 M.Uma 6/Ls 20000 Com. 1000 500 400

16 30/L4s -do- s/7s 20000 Com. 1000 500 400

t7 30/L4s -do- 72/Ls 18000 Com. 900 600 300

18 30lL4s -do- 3176 20000 Com. 1000 600 400

Total: 7780.

00

The loss would need to be recovered from the person or persons responsible.

12(6I D&O TRADES - D&O TRADES TICENSE FEES. DEMAND REGISTERS PROPERLY NOT

MAINTAINED - ARREAR DEMAND REGISTER NOT WRITTEN UP - OTHER IRREGUTARTTIES:

36

-> As verified from the Demand Register of D&O Trades license fees, the total demand collection andbalance was certified by the Executive authority as follows.

Demand Rs.6205427.00

Collection Rs.5583227.00 Advance collection made during the year 14-15 Rs.4751202 andcollection made during 15-16 for the year 2015-16Rs.832525-00

Balance Rs.621700.00

As per the demand Register, a sum of Rs.521700-00 was shown as balance to be collected from thetraders for the year 2015-16. lt is irregular to continue the trades without obtaining the license fee from theMunicipal corporation authorities. lt shows the negligence of the duties of the outdoor staff. Thereforeresponsibility may be fixed on the concerned persons to collect the license fees immediately as it constitutesloss to the Municipal Corporation Funds.

As per rules issued under section 262(3) of APM Act 1955 the license fees has to be collected from thetraders before 30 days of commencement of financial year.

Hence the advance collection of license fees relating to 2015-15 which was collected during the year2014-15 in the month of February and March, 14 has to be kept in the Deposit Account for 2015-16 and it has tobe transferred from the Deposit account to license fees head for 2015-16. But the same was not done. lt wasstated in auditthat the advance collection for 2015-16 made during the year 2014-15 was nottransferred todeposit account and the same was included in the license fees collection for 2015-16 which is irregular.

The arrear demand registers for the balance amount of Rs.521700{o for relating to 2015- 1G wasnot written up and produced to audit. Further arrear demand register for the years up to 2014-15 was also notwritten up and produced. However a sum of Rs.169oO/- was collected towards arrears during the year 2015-loas detailed below.

Action may be taken to collect arrear licence fees up to the year 2014-15 along with the arrears for the year2015-16 now left as uncollected Rs.6217oo.m.

Year Amount TotalAmount

2010-11 1200 16900zo77-LZ 2500zoL2-73 50020t3-14 110020L4-t5 r.1600

ln the absence of the Arrear Demand Registers the correctness of the arrear amounts collected and thebalance if any left over could not be verified in audit

Due to non maintenance of arrear Demand ReBisters, the loss if any sustained would need to be workedout and recovered from the persons responsible.

Code No. Gl

12(7} D&O TRADES LICENSE FEES - RELEASII{G AS AUDIO CASSETTES AUDIO & VIDEO CASSETS/GDS

LICENSE FEES NOT COIIECTEO, IOSS OF REVENUE - NEEDS RECOVERY,

37

The Kakinada Municipal Corporation has published a Gazette notilication in the East Godavari

Distrid Gazette No 7412001dated 15-10-20O1and revised in Roc.No.9232l2009-F3.0t.1&1-2010 w.e.f1.4.2010 the rates of license fee under O&O trades have to be collected on that bases only.

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

Gramophones records audio and video C.D etc. But the license fees was not collected from theconcerned trades and the Trades were not taken in to the demand register of D&O trades license fee.Due to this the Municipal Corporation sustained loss of revenue which needs to be .ecovered from theconcerned persons responsible and remitted to Municipality Corporation funds.

Code No. (x)

12(8)D & O TRADES - REGTSTER OF LTCENSE FEES ANO PERMtSStONS NOT

WRITTEN UP - IRREGUI.AR :

During the course of audit of D&O Trades, it was noticed that the reSister of license fees andpermissions was not maintained properly for the year 2015-16 According to Andhra Pradesh

Municipal Corporation Regulation of Receipts and Expenditure Rules 1958 under Part I Receipts Rule

2(3), the particulars relating to the collection offee and the grant of such license or permission shall beentered in the Register of license and permissions. But as the above register was not written upproperly it was not possible to verify as to how may new licenses and permissions were given in 2015-16 and how much license fee was collected.

Further the counter foils ofthe trade licences issued to the traders in form 8 for the year2015-16 were also not made available for verification in audit. Hence action would need to be taken towritten up the above register and the loss if any sustained to the Municipal Corporation has to berecovered and remitted to Municipal Corporation funds.

coDE.9

12(9)D&OTRADES

NEGLIGENCE TO ADOPI ASSESSMENT SYSTEM OF CORPORTION TARIFFSTAMPERS INCOME SOURCES

- toss To coRPoRATroN.

As verified from the Gazette Notification of Local and Municipal sheet, East Godavari Lr.Roc

No. 9232/2009-F3 Dt.18.9.2010, Notification finds that the present D&O Trades Gazette Notification is

approved by the Municipal Council in Cr.No.104,0t,19.11.2009 and levied fees accordinS to it from1.4.2010 and still continues.

As the needs ofthe people in the Town increases the Trades will also increase according to, but,the Municipal Corporation is unable to sought of it, and fails to enhance the license fees levied

according to Corporation Act.

Code No.9

38

1A1O) D & O TRADES - SOME TRADES NOT TAKEN INTO DEMAND - HUGE LOSS -NEEDS RECTIFICATION

On verification of challanas of D&O trades it was noticed that some licences were not taken in todemand. As per Gazette No. 7412001, dt. 19.10.20OL, and rates revised in Cr.No.104,Dt.19.11.2009 VideRoc'No.9232/2009-F3,Dt.18.1.2010 w.e.f.1-4-2010 the trades which were shown below were not taken todemand & licence fee collected from them. Hence action would need to be taken to collect trade license feefrom the omitted trades which were already existed in the Gazettee. Action would need to be initiated on theconcerned person or persons responsible and the amount realized and remitted to Corporation funds.

1. Blood Banks

2. Explosive Material3. Blasting Powdel4. Mercury blasting explosive powder5. Gun Powder6. Nitroglycerin7. Phospherus

8. Leave (Vistarlu)9. Chemicals

10. ury LoconutLt. Waste cotton12. Cotton Seeds

13. Matchbox Manufacturingt4. Making of spirit15. Packing Materials76. OilSeedsL7. Trupent oil18. I nsence sticks (Agaravatulu)19. Cement2A. Titles & Roof Tiles21. Bricks

22. Bamboo Sticks23. Coir (Coconut)

24. Coal

25. Dry Fish

26. Gunny Bags

2t. Dry Grass

28. Super Bazars

29. Books Binding30. Operation theatre Materia ls

31. Building Centring Materials32. finance Company & Chit Funds33. Video shootings34. Laundaries35. Telephone Bhoots35. Petrol Bunks37. Notified Smuggled Goods38. Rubber sales

39. Phenol Manufacturing40. Dairy Farms

41. Computer Training Centers42. Cable Network43. Dry CleanersM. Travelling agencies45. Agency Offices46 Scanning Centers47 Spectic Cleaners48 Dying49 Beedi Manufacturing50 !gn4le Manufacturing51 Printing Press52 Furniture on rent basis

53. Flowers selling54 Pickles

39

t12(111 TOWN PLANNTNG - DEVTATTONS rN CONSTRUCTTON - rN EFFECTTVE VTGTT.ANCE OF TOWN

PLANNING WING IRREGUIAR - NEEDS EARLY ACTION: Rs. L42O25-OO

On verification of the MLs. Of property tax for the year 2015-15, it was noticed that there were huge

No. Of deviations in constructions between the approved plan and the actual construction. Due to lack of co-

ordination between two wings in corporation i.e. town planning and revenue section. There was a wide scope

for evasion of required fee and it exposes the failure of town planning section.

Hence action would need to be taken to get allthe wings of M.C. activated to raise the income by

ensuring the effective liaison among them. The loss caused due to evasion of building fees if any on thefollowing buildings would need to be worked out and recovered from the person or persons responsible.

S.L Particulars &MeasurementsAs per approved plan

1 B.VenkannaAss.No.106007L9668.A.No.1668/14 G3

D.No.16-37-2A(11ward ML)

PermissionGF 145.59FF 145.59sF 145.59

Residence

GF 141.00FF 168.90sF 158.90TF 168.90

GF --FF 23.3LsF 23.31TF 168.902L5.52X7

R(T) =1599

2037.00P.H.Y

Page

No.182 ofMLRegister

2 K.RamakrishnaAss.No.1060071033

B.A.No.42U14 G3

D.No.20-13-7(4th ward ML)

GF 74.L2FF 74.L2sF 74.L2

GF 76.32FF 67.165F 109.74

GF-FF-sF 35.6235.62 X 9=320R(o)

336.00P.H.Y

Page No.2of MLRegister

3 M.DurgbhavaniAss.No.1060074170B.A.No.572lL4 G4

D.No.45-7-1(24 & 25th ward ML)

GF

FF

SF

TF

67.73

67.7367.73

GF 7L.37FF tO8.77sF 108.77TF tO8.77U/cLo8.77

GF 3.ilFF 41.04sF 41.0485.72X 7=600R(o)

630.00P.H.Y

Page

No.80 ofMLRegister

4 B.Jaganadha Rao

Ass.No.1060074I728.A.No.563/L4 G4D.No.45-1-14(24 & 25th ward ML)

GF L5.72FF 90.93sF 90.93

GF 81.04FF-sF-

GF 65.3265.32 X40=2613N(R)

4588.00P.H.Y

Page

No.84 ofMLRegister

5 A.V.V.Ratna Rani

Ass.No.1050074173B.A.No.284115 G3

D.No.45-1-27(24 & 25th ward ML)

GF 13.51FF 55.91sF 55.91

GF 67.62FF 82.32sF 82.32

GF 54.01FF 26,4LsF 26.41105.83X4O=4273

NR

7503.00P.H.Y

Page

No.86 ofMLResister

6 A.VenkataramanaAss.No.1060076816B.A.No.6U20L4lG4D.No.45-2-13(24 & 25th ward ML)

GF 150.61FF 150.51sF 150.61TF 150.61

Cellar 184.90FF 295.84sF 295.84TF 295.84GF 69.84

GF-FF 145.23sF 145.23TF L45.23435.69 X

7=3050 R(O)

3203.00P.H.Y

Page

No.166 ofMLRegister

40

7'- P.Sita RammurtyAss.No.1060073063B.A. No.113/201slc3D.No.28-1-41(14th ward ML)

GF 34.33FF 34.33sF 34.33

GF 49.60FF 49.60sF 49.60

GF 15.27FF L5.27sF 15.2745.81 X 58NR=2657

4666.00P. H.Y

Page

No.75 ofMLRegister

8 S.V. N.S. B.A. Mohan4ss.No.1060025605B.A.No.4212015/G3D.No.28-7-7(14th ward ML)

GF 50.90FF 60.90sF 50.90

GF 70.29FF 95.85sF 95.85

GF 9.39FF 34.95

sF 34.9579.29 X 9=7t4

R(o)

750.00P.H.Y

Page

No.116 ofMLRegister

9 Nirmala Jain

4ss.No.10500708588.A.No.415/2013/G2D.No.27-3-17(4'h & 5th ward ML)

GF 75.06FF 75.06sF 79.05

GF 129.92FF 129.92sF L29.92Parking:129.92R(o)

GF 53.86FF 53.85sF 53.86

161.58X7.5o=l?L2R(o)

L273.OO

P.H.Y

Page

No.10 ofMLRegister

10 Susila JainAss.No.1060070859B.A.No.415/2013/G2D.No.27-3-U(4th& sth ward ML)

GF 68.94FF 68.94sF 58.94

GF 155.10FF 155.10sF 155.10Parking:155.10R(o)

GF 86.16FF 85.16sF 86.15258.48 X9=2326R(o)

2442.OO

P.H.Y

Page

No.12 ofMLRegister

11 T.Sita Ramayah

Ass.No.10600718938.A.No.274/20L2/G2D.No.25-6-2/2(4'h&sth ward ML)

GF 54.75No plan U/c notimposed

GF (NR) 71.4sFF (T) 81.29

GF 16.70FF 81.2997.99 X 7.so=735

R(T)

992.00P.H.Y

Page

No.34 ofMLRegister

L2 S.SatyanarayanaMurthyAss.No.1050071532B.A.No.s0712013/G2D.No.10-5-47(3'd & lfth ward ML)

GF 54.58FF 64.58sF 64.58

GF 89.60FF 89.60NR

GF 25.02FF 25.0250.04 x3O=1501

N(R}

2635.00P.H.Y

Page

No.54 ofMLRegister

13 K.Ramesh

Ass.No.1060070954B.A.No.s76lZOt4/G4D.No.6-1-25l1(3'd & 1fth ward ML)

GF 38.74FF 38.74sF 38.74

GF 64.68FF 64.68sF 64.68NR

GF 25.94FF 25.945F 25.9477.aZX9=7OOR(o)

735.00P.H.Y

Page No.4Of MLRegister

L4 K.Manikya NayakarAss.No.10600585768.A.No.187/2013/G4D.No.54-2-23lA(l4th a rustt ward ML)

GF 63.11FF 63.11sF 63.11

GF 50.69FF 84.60sF 84.60

GF-FF 21.49sF 21.4942.98 X 7=3OlR(o)

315.05P.H.Y

Page No.8Of MLRegister

15 K.Venkata GopalaKrishnaAss.No.1060@89188.A.No.388/2012lG4D.No.57-2a-9l11(29th c ward ML)

GF 114.65FF 161.50

GF 143.52FF 151.80sF 32.85

GF 28.85FF -.sF 32.8551.71X LO=677R(o)

648.00P.H.Y

Page

No.32 ofMLRegister

4t

16* K.Venkata RamayyaKrishnaAss.No.10600661146

B.A.No.90/2012lG3O .No .3-t6b-72hA, 2/3(6h ward ML)Vol-3

GF 87.02FF 87.02No plan U/c notimposed

GF 103FF 103(0)sF 103(T)TF so (r)

GF 15.98FF 15.98sF 103

TF 50184.96 x 8=1480

1999.00

P,H.Y

Page No.34Of MLRegister

t7 K.Venkata RamaraoAss.No.10600714558.A.No.4LSl2074lc2O.No.7-r-27 /2,(l"t ward Mt)

GF 38.12FF 38.12sF 38.12

GF 105.30FF 105.30sF 105.30

GF 67.18FF 57.18sF 67.18201.54 X 9=1814R(o)

1905.00P.H.Y

PaSe No.34Of MLReEister

18 G.VenkateswaraluAss.No.10600709248.A.No.769l2or4lc2D.No.36-5-5,(16 ward ML)

GF 65.93FF 65.93sF 65.93TF:--

GF 90.20FF 90.20sF 90.20TF 55.00U/c 5s.0o

GF 24.27FF 24.27sF 24.2772.81 X 9=555R(o)

688.00P.H.Y

Page No.32Of MLRegister

L9 V.S.G.N.SudhakarAss.No.1060O7190O8.A.No.295/2014/c2D.No.34-5-28/2/1(16th ward ML)

GF 37.MFF 39.04sF 39.04No plan U/c notimposed

GF 50.40FF 75.66sF 75.66TF 28.00

GF 13.00FF 36.62sF 36.62TF 28.00114.24 X 9=1028

1079.00P,H.Y

Page No.36of MLRegister

20 Raja Veerbhadra RaoAss.No.10500719018.A.No.419/2012lG3D.No.35-7-2815(16th ward ML)

GF 86.25FF 86.2sSF

GF 88.20FF 108.90sF 108.90U/c 108.90

GF 2.00FF 22.6524.65x9=222R(o)

233.00P.H.Y

PaSe No.38of MLRegister

21, A.VenkateswaraluAss.No.1060074072S.A.No.2t7l2ol2lc2O.No.34-1-30(16th ward ML)

GF 130.20FF 130.20sF-TF.

GF 184.78FF 184.78sF 184.78TF 59.86U/c notimposed

GF 54.58FF 54.58sF 184.78TF 59.86353.8OX45=

15921NR

27957.NP.H.Y

Page No.rl8Of MLReSister

22 K.Rama PrasadAss.No.1060074073B.A.No.67120!31c20.No.34-5-28(16th ward Mt)

GF 39.65FF 39.55sF 39.55

GF NR 52.56FF RO 62.56sF R(T) 52.56

GF 22.91X35FF 22.97 X9sF 22.91X968.73 x9=519

1408.00

21627aP.H.Y

Page No.50Of MLRegister

23 B.V.Radha KrishnaAss.No.10600719518.A.No.281l2012/G3D.No.3-16-2b(6th ward ML)

GF 160.2tFF 7@.27sF 150.27No plan U/c notimposed

GF 155.04FF 1s4.53sF 1s4.53TF 154.53FF 154.53

GF.FF.sF-TF 154.s3FF 1s4.53

309.06X20

=6181(NR)

1084.00P,H.Y

Page No.18Of MLRegister

24 R.Rama Krishna PrasadAss.No.10500719078.A.No.101/2015/G10.No.70-14-10/2(30A ward ML)

GF 146.14FF t46.t4sF 146.14No plan U/c notimposed

GF 156.20FF 156.20sF 156.20rF 21.94

GF 10.05FF 10.06sF 10.06rF 2L.94

53.74X7=376R(o)

395.00P.H,Y

Page No.8of MLRegister

25 G.SrinivasAss.No.1050072815a.A.No.67 /2o!4lGLD.No.70-17-58(30A ward ML)

GF 508.12FF 508.12sF 608.12Stilt parking-

GF 646.38FF 646.38sF 646.38Parking646.38

GF 38.26FF 34.26sF 38.26Ll4.78Xl2=1377(R)

(NR)

2418.00P.H.Y

Page

No.190 ofML Register

42

qNI Particulars & Measurements

i As per approved planAs perapprovedplan

ActualConstructions as perML Area

Additionalconstruction thanapproved plan

Shortassessme

nt ofpropertytax

26 SriT.Paparao 30'n ward, Yol2/LAsst. No. 106 OO7 O94O / P .238.A.No.499/2074,G|

GF 55.35sqmFF 65.35

GF 160FF 160B&L 6.27326.27 X

9=2936R(0)

GF 94.65FF 94.65B&L 6.27

195.57 X 9

U/c 100%_X1.05

1848.00

27 Zilla Krida Pradikara SamsthaAsst. N o. 105OO7 3046 / P .L5230

th ward Vol.1

No plan

Shop rooms:334.12 sqm 334.12+334.L2X

3O=2OO47 XL.756NR UC 100%

35203.00

28 -do-Asst. No. 106 OO7 3o47 I P.154 30thward

No planFF

334.11 334.LtXt2xL.756uc 100%

7040.00

29 K.MadhaviAsst. No. 1060065302/30 Al p.L2-2/3B.A.No.42412Ot3lGtML P.19

GF 186.69FF 169.41No approvalU/c notimposed

GF 187.99FF 169.41sF 80.57

GF 1.3

FF.sF 80.5781.87 X10.5=860R(o)

903.00

30 T.Sita lakshmiW/oT.V.V.S.N.MurthyD.No.70-157/8Asst.No.106OO76724Ml.P.2s/3OA- 213B.ANo.200/Ls/GL

stilt 174.07GF L74.07FF t74.O7sF L74.O7

TF 174.07870.35

236.O7

236.07236.O7

236.O7

236.O7

1180.35

310.35 Xt2=3724x 1.7s6(NR)

6540.00

31 Ch.S.Chandra MurthyAsst.No.106OO7t971BA.N o.215lG3/2013P.17-ML P.75

No plan 5th ward P.75 of ML

GF 209FF 209SF 209TF 209No approval

Parking225-60cF 19437FF L9437sF 19437TF 260.85FF 61.75

51.856t.75113.60 X 8=909U/c not imposedR(o)

954.00

32 D.Balakrishna SankarajuAsst.No.1060072603Lodge approved P.45 |G3-2OL4ML page 94 A2 15-165'h ward BA.No.389/2Ot4/G3D.No.2-31-1A

Parking:126.63stilt 126.63GF 126.63FF 126.63sF 126.63No plan U/cnot imposed

17t.95t94.48L94.48L94.48949.87

67.8567.8567.85203.55 X4O=8!42xL.756

L4297.OO

33 K.Surya NagendraAsst.No.106007t1,t7,B,A,No.32 / 2AL4 / cL, D. N o. 70-L8-2lA

GF L37.05FF 137.05

274.12SF: No plan

U/c notimposed

141.38139.40

139.40420.L8

Deviationdeduction139.40 X 7 X1.05U/c not imposed

1025.00P.H.Y

142025.OO

43

1TtI,2} BUIIDI'{G APPLICATIOT{S -SHORT COUICTIOI{ OF BUILDING APPUCATION FEES - NEEDS

RECOVERY. Rs.63,737.00

According to Mpl Corporation Resolution C.R No.71 the applicant who is seeking permission for proposedconstruction of building etc ., has to be paid the prescribed fees, whi€h was published in East Godavari Dist VideGazette Notification issued in No.3412013, dt.28.3.2013 by the Dist. Collector, East Godavari District.

As verified from the Building application for the year 2015-16 during the course of audi! it was noticed thatthe following building application files were approved with short collection of site approval fees, in view oftheshort collection of building (Site approval) license fees the Mpl Corporation has forgone a sum of the Rs. 63737-fil which is loss to the MPL. funds. The same would need to be recovered from the person or personsresponsible and credited to Mpl. Funds.

SHORT /NON COTTECETION OF BUI1I)I'tIG FEE

1). SiteArea:209.93 G.F: 113.53 F.F:113.G3 VL: 9G.30

B.A.No,

{ddress & Approved Date

Category fo be paid

:ollected

llready paid ihort:ollection

B.A.No.527l2O!51G4

K.Vijaya Bhanu,

Door No.106

Locality/ Street:Ramanayya peta, Xakinada

Approved Date:

22-72-20!5

;ite approval 4200 4200 0

Building licence fees 6840 3816 3024

Materialsto.age 3000 3000 0

)evelopment charges 4064 4064 0

t.w.H.c 52s0 5250 0

Publication Charges 200 100 100

qpplication fees 50 50 0

Total: 23604 20480 3124

2. Site Area: 190.85 Build up area : 159.04 VL: 63.01

8.A.No,Address & Approved Date

CateSory To bepaid

collected

Already paid Shortcollection

B.A.No.47U2OL5lc4.l.Chandra Murthy, S/o Venkata RaoDoor No.68-10A-10/5,Street:Ramanayya peta, XakinadaApproved Date:31.10.2015

iite approval3uilding licence fees

24002400 0

Material storaSe

25002500 0

Development charges

25367770 766

r.w.H.c4775

4775 0

,ublication Charges

200200 0

Application fees

5050 0

Total:72,467

1169s 766

3. Site Area:223.26 F.F:85.54 Open space : 137.72

44

B.A&,

\ddress & Approved

)ate

Category l-o be paid

:ollected

\lready paid ihort

:ollection

8.A.No.459/2OtSlc4

Smt.Rambala

Kamalamma

W/o Bahadursha

Venkata Narasimha

Door No.17-8-381L3,

street: N.G.G.o.'s

housing association atRevenue colony

Kakinada

\pproved Date:

r-11-2015

iite approval

)uilding licence fees 2566 1290 7276

Material storage 3000 0 3000

)evelopment charges 1888 3098 -7210

LW.H.C 5581 7525 4055

)ublication Charges 200 200 0

Ipplication fees 50 50 0

Total: 13285 6163 7t22

4. Site Area:83.61 G.F : 57.45 F.F:s7.45 Built up area, its VL: 26.16

B.A.No,

Address & Approved Date

Category lo be paid

:ollected\lready paid ihort

:ollection

la.n.ruo.+sslzotslc4

f smt. HaiAu Sita Deva, flo

flatva murthv

Iratrvo./saptreet: Employees Co-

Lperative Building Society

flevenue Colony

Kakinada

Approved Date:27-1G.2015

iite approval

luilding licence

'egs

7725 1255 470

Vaterial storage 2500 2500 0

)evelopment

:harges7740 7740 0

0

LW.H.C 2090 2090 0

)ublication

3harges

200 200 0

\pplication fees 50 50 0

Total: 8305 7835 470

5. Site Area: 165.43 S.F: 65.1 VL: 100.33

45

l.A&,

\ddress & Approved Date

Category lo be paid

:ollected

\lready paid ihort:ollection

8.A.No.227/ZCts/G4

Smt A.Bramaramba

flo A.Surendra Raju

Door No.3-20-4lB

Street: Zone "C" Ram Mohan

Raja nagar

iuryararao peta,

Kakinada

\pproved Date:4-6-2015

iite approval

Suilding licence fees 990 990 0

Vlaterial storage 2500 2000 500

)evelopment

:harges

1495 1495 0

t.w.H.c 4150 4150 0

rublication Charges 200 200 0

\pplication fees 50 50 0

-otal:9385 8885 s00

B.A.No,

Address & Approved Date

Category l-o be paid

:ollected

\lready paid ihort collection

B.A.No.2Ls/2OL'/G4

Mohammed Mohiddin

S/o Mohammed Ajam

Door No.58-5-3, Street

Street: Vasamsetti vari lane

Korumilli vari street

lagannaikpur, Kakinada

\pproved Date:5-S-201S

;ite approval 5920 5920 0

luilding licence fees 2400 2400 0

vlaterial storage 3000 25q) 500

)evelopment charges 2400 2400 0

l.w.H.c 7400 7400 0

)ublication Charges 200 200 0

{pplication fees s0 50 0

Total: 2L370 20870 500

Note: Collected amount : 9000/-

Short collection = 385

6. site Area: 203.05 G.F : 39.95 F.F : 39.95 Built-up area :79.90 vL:255.50

Note: Collected amount: Z@OO/-

Short collection = 470

7.Site Area: 295.04 G.F : 204.85 F.F: 204.85 Stilt: 22.6Total:432.30 VL: 90.1.9

46

\,

8.Site Area: 350.42 proposed t"rra.e flooiir"apOZ^OS4th Floor area: 202.05, Total:404.1, VL: 1r4g.3l

Note: Collected amount :h6LOO/_

Short collection: 16732

9.Total Site Area =557.43 sqm GF:319.44VL: 237.99

B.A.No,

Address

Date

& ApprovedCategory

l-o be paid

:ollected

Already

paid

Short

collection

1427t2oLslc4lM.veeraghaava

lMohan Rao,

I

p/o Veerabhadra Rao

looor ruo.os-s-s,

!tr""t, Narasanna

Nagar,Kakinada.

Approved Date:7-10-

2015

iite approval i900 +

[2969 =

t8859

20580 - t77tBuilding licence fees

Vlaterial storage 3000 3000 0

)evelopment

:harges,572 6667 -155

R.W.H.C 7376 2000 5376

)ublication Charges 200 200 0

\pplication fees t0 50 0

Total: 36007 32497 3510

No,

Address &

Approved Date

Category fto be paid

collectedAlready paid Short collection

Rama Raju

S/o D.Raja

lagapathi Raju

Street:

Ramanayyapeta

Kakinada.

\pproved Date:4-

;2015

274/2O7slG4 Site approval

3uilding licence fees 12123 6300 5823

Material storage t000 2500 500

Development

;harges5399 0 6399

l.w.H.C 3760 7020 7740

Publication Charges 2500 200 2300

\pplication fees 50 50 0

Total: t2832 16070 16762

47

LAiOlo,

\ddress & Approved

)ate

Category l-o be paid

:ollected

Already paid ihort

:ollection

l2,3l2A1f,lcL

Smt.SathiManasa

itreetJayandra Nagar

Kakinada.

iite approval

)uilding licence fees 14000 19580 4420

Vlaterial storage ]000 3000

)evelopment charges ;670 5670

l.w.H.c 13950 13950

rublication Charges r00 200

\pplication fees ;0 50

Total: 16870 4245A 4420

9.TSA=175.14 sqm

VL:55.55GF:37.91 FF:118.58 SF:118.58

3A.No,

\ddress & Approved

)ate

Category lo be paid

:ollected

{lready paid ihort:ollection

zsslzo15/c2

i.Sulthana

).No.1-20-14&15

;treet: Kondayyapalem

Gkinada.

iite approval !520 3520

3uilding licence fees t140 4140

Vlaterial storage 2500 2500

)evelopment charges +1-49 4749

l.w.H.c 1400 4400

>ublication Charges 200 100 100

\pplication fees i0 50

Total: 18859 15339

Paid 18000

859

10. T54=167.83 sqm GF:80.26 VL: 87.57

l.A.No,\ddress & Approved Date

Category o be paid

:ollected

\lready paid ihort

:ollection

48

I

;t8l2o7slG2

).Surya Kumari

).No.5-1-1

itreet: Surya rao peta

(akinada.

iite approval t360 3350

luilding licence fees 1830 4830

vtaterial storage t500 2500

)evelopment charges 1594 481

2213

t.w.H.c r200 4200

rublication Charges r00 200

\pplication fees ;0 50

Total: 17834 t3tzt 4773

11

l.A.No,

\ddress & Approved Date

Category-o be paid

:ollected

\lready paid ihort:ollection

Lsl2ot6lG2

S.Venkata Ramana

D.No.65-12-2

Street: Narasanna Nagar

Kakinada.

iite approval

luilding licence fees i040 4620 420

Vlaterial storage 1500 2s00

)evelopment charges t979 4577 402

r.w.H.c t175 3875 300

rublication Charges 100 200

\pplication fees t0 50

Total: t 6944 7s822 1722

12. Silt floor =767.47

Collected Amount - 45300

Short collection -- 19761

l.A.No,\ddress & ApProved Date

Category lo be paid

:ollected

\lready paid ihort:ollection

toglzotslG2G.Venkata Ramana

D.No.65-12-2

Street: Narasanna Nagar

Kakinada.

iite approval i520 6s20

luildins licence fees !5159 15300 19869

vlaterial storage 1000 3000

)evelopment charges o972 10972

r.w.H.c t150 81s0

>ublication Charges 000 1000

\oplication fees t0 50

Bore well 100 200

Total: ;s061 4sr92 19869

49

r?z(re) TourN pLANNING sEcrroN - coMpouND wArJ cHARGEs - Nor coIJ^ECTED - NEEDsRECOVERY: Rs. 148435-00

According to Notification issued No.34l2013 dt.28.3.2013 of Municipal Corporation, Kakinadaregarding town planning section, Compound Wall charges at the rate of Rs. 30/-per I RMT has to becollected from the applicant.

The compound wall fees from all the applicants who are seeking permission for construction ofbuildings with ground floor extra., was not collected .

For example, the following some cases are noted from whom Compound Wall Charges were not collected.Hence early action would need to be taken to work out and collect the Compound Wall Charges from theapplicants and investigate the matter departmentally and recovery the loss from the town planningauthorities who are responsible for the same.

S.NO. BANo. & particulars of the applicant. Compound Wall RMT Fee to be collected1 BA No.337l20151G1

K.B.Venkateswara Swamy ]ayandra Nagar,Kakinada,

91RMTx30l- 2730-m

2 BA No.440l2015/G1Kolipe Vijayendra Kumar Babu

D.No.2-17-3,Venkata Ngar Kakinada

44 RMT x30/- 1320-00

3. BA No.49l2016/G1

Sri R.N.B. ChakrapaniD.No.70-14-8123,

|ayendranagar, Kakinada

98X30 2944-m

4 BA No.293/2015/clSmt Ch.Viiaya laxmi and orhers

86X30 2580-00

5 BA No.26ll2015/GlP.Nagamani rao and othersD.No.7G14-3/4D,Siddradha nagar, Kakinada

98X30 2944-W

6 BA No.118/2016/G1

Sri Ch.Samba sivararaoSuresh nagar, Surya rao peta Kakinada

53X30 1890-00

7 BA No.408/2015/G1

Sri K.Rama murthyD.No.*14-1412,|ayendra nagar, Kakinada

86X30 2580-00

8 BA No.41ll2015/c1Sri V.PandurangaraoD.No.2-43-10,Bhaskara nagar, Kakinada

101 X 30 3030-00

9 BANo.3702015/G1Sri N.SrinivasD.No.90-14-16/6 ,

Ramanayya peta, Kakinada

%x30 2880-00

10 BA No.541/2015/c1Alshaya ConstructionsSuryara peta, Kakinada

89X30 267oil

ll BA No.1l5/2016i clM/s IM Associates ,

78X 30 2340-00

50

xD.No. l5-7A-4 Venkata Ratnapuram

Kakinada

12 BA No.119/2016/ G1

Sri Satya Sai Constructions ,

Sasikanth nagar

Kakinada

92X30 276p'-N

13 BANo.257l2015/ G1

P.B.V.Rinantha charyulu,S.AtchyuthapuramKakinada

109 X 30 3270-00

14 BANo.477l20l5/ GlK.B.Venkateswara Swami,

]ayendraya Nagar

Kakinada

98X30 2940-00

15 BANo. l24l20l5lGlK.B. Swami,

]ayendraya Nagar

Kakinada

98X30 2940-00

16 BANo. 125/2015/ GlR.Prasad rao ,

Ramanayya pet

Kakinada

82X30 24{fl,-N

17 BA No.488/20i5/ GlCh.Sambasiva rao ,

Suresh nagar

Kakinada

73x30 2190-00

18 8.A.No.116/2016-G3

Sri T.Gangadhar Shesha SrikiranPlot No.1314

Suryaraopeta, GudariguntaKakinaila

95x30 2850-00

19 B.A.No.120/201GG3

Sri K.Venkateswara Rao

Santhinagar,Kakinada

98x30 2940-00

20 B.A.No.115/2015/G1

D.No.15-7A-4,m/s |.M.Associates,Venkataratnapuram,Ifukinada

78x30 2340-00

2l B.A.No.t1912016/G1

Sri Satyasai Constructions

Sasikanthnagar, Kakinada

92x30 27&-N

22 B.A.No.25712015/Gl

PBVR AnanthacharyuluS.AtchyuthapuramKakinada

109 x 30 3270-00

23 B.A. No.42i2015lclK. B.Venkateswaraswamy

Iayendranagar,Kakinada

98x30 2940-00

24 B.A.No.1l5/2016/GlD.No.15-7A-4M/S J.M. Associates

Kakinada

78x30 2340-00

25 B.A.No.119/2016/GlSri Satyasai constructions

SasikanthnagarKakinada

92x30 2760-ffi

26 B.A.No,257l2015iG1

PBVR AnanthacharyuluS.Atchyuthapuram, Kakinada

109 x 30 3270-00

27 8.A.No.477/2015/G1 98x30 2940-00

51

aK.B.Venkateswaraswamy

fayendranagarKakinada

28 B.A.No.120/2016-c3K.Venkateswara Rao

Santhinagar

Kakinada

98x30 29Nq

29 B.A.No.27/2016-c3D.No.3-16 B-107

Shanthinagar,

Kakinada

98 x30 294r'-W

30 B.A.No.373/15/G3

M/s Chandra Shippling and Trading Services,Kakinada

Plat No.8

Beach road

Suryaraopeta. Kakinada

85x30 2580-00

31 B.A.No.5412016-c3D.No.3-16-1/6PVSV Prasad

Gudarigunta,Kakinada

53x30 1590-00

32 B.A.No.41612015-c3B.V.Radha Ramana

D.No.3-l6A-101Lakshiminarayana nagarKakinada

80x30 2400-00

33 B.A.No.205/2015-c3Sri Sama Venkara BhaskarGazetted Officers Colony Kakinada

68x30 2040-00

34 B.A.No.25ll2015-c3Smt Ch.Suneetha

IagennxdSxp*-Kakinada

61 x80 1830-00

35 B.A.No.27812015/G3

GWSLN.SubbaraoD.No.3-32-8Perrajupeta,

Kakinada

58x30 1740-00

36 B.A.No.265115/G2A.Satyanarayana MurthyD.No.8-14-24Gandhinagar,

Kakinada

95x30 28s0-00

37 B.A.No.29?15/G2Smt S.R.Y.GundalshmiGopalakrishna St.,

kakinada

100 x 30 3000-00

38 B.A.No.32412015-G2

I\dls Aishwarya ConstmctionsD.No.8-G16Chamarthivari St.,

GandhinagarKakinada

95x30 2850-00

39 B.A.No.31?2015/c2Smt M.Grace Suseela

D.No.9-9-3Gandhinagar

Kakinada

69x30 2,070-C0

40 B.A.No.265/15/G2

A. Satyanarayana Murthy95x30 2850-m

52

ID.No.8-14-24GandhinagarKakinada

4l B.A.No.231/2015/G2

Sri B.Nageswara Rao

D.No.65-5-21

SuryaraopetaKakinada

74x30 2220-m

42 B.A.No.531/15/G2

Sri V.Saryaprasad

D.No.5-199/1

GanganapalliPratapnagar,Kakinada

64x30 1920-m

43 B.A.No. 4942015/G2

Manasa Estates

163 x 30 4890-00

44 BA No.337l2015/G1

K.B.Venkateswara Swamy ]ayandra Nagar,

Kakinada,

91 RMT x 30/- 2730-c0

45 BA No.440/2015/G1

K.Kolipe Vijayendra kumar babu

D.No.2-17-3,Venkatanagar T.S.No.-

17,B1ock-2 ward No.2 plotNo.24,LP.No .8/ 1960 Kakinada,

44 RMT x 30/- 1320

6 BANo.54l2016/G3P.V.S.V.Prasad, Godarigunta,D.No.3-16-l/6Nagar, Kakinada,

52.76 RMT x 30/- 1583

47 BA No.416/2015/G3

Smt. B.Venkata Radha Ramana WoSurendra Babu,D.No.3-16A-lOl,lal$hminarayana Nagar, Kakinada,

79.98 RMT x 30/- 2m

48 BA No.205/2015/G3

Sri Sama Venkata Bhaskar ,D.No.3-16c -l3/l,Gazetted officers colony, Kakinada,

68.08 RMTx 30/- 2042

49 BA No.25ll2015/G3Smt. Ch.Suneetha, ]agann adapuram

,Gazetted officers colony, Kakinada,

68.82 RMT x 30/-60.82 x 30/-

1825

50 BA No.278l2015/G3G.P.A.Sri Sai Developers,Mg.Partner Sri

G.V.V.S.L.N.Subba Rao D.No.2-32-8,

,Perrajupeta, Kakinada,

58.20 RMT x 30/- 1745

51 BA No.353/2015/G2

Sri G.Viiaya Kumar, D.No.7-9-28, Ramarao

peta, Kakinada,

94 RMT x 30/- 2820

52 BA No. 349/2O15/G2

B.Lakshmi Prasanna Saryanarayana Sastry,

D.Nol-22-9 , Bhanugudi ]unction Kakinada,

72 RMT x 30/- 2t6f

53 BA No. 321120151G4

M.Naga Mohana Rao 2) S.Tirumala Prlsh,D.No.67-8-5 & 67 -8-7, Ashok Nagar,

IGkinada,

116 RMT x 30/- 3480

53

L54 BA No. 51612015/G4

P.Maurya Chandra, D.No.2Gl-62, VungaralVari Street, Kakinada,

115 RMTx 30/- 3450

55 BA No. ffi/20151c4B.Lal$hmi prasanna 2) Ramakrishna

Ramanayya peta , Kakinada,

137 RMT x 30/- 4110

55 BANo.87l20l6lc4P.Surya Kumari, D.No.68. 10. 17 Ramanayya

peta, Kakinada,

73 RMTx 30/- 2190

57 BANo.52A2U5(G2Smt.Dr.B.Ktishna Kumari, D.No. I l-5-12,Ramarao peta, Kakinada,

100x 30/- 3000/-

Total 1,48,436-00

Code No. ffl

12(14) Town olannine - Buildine aoplications of Sri D.Srirama Raiu aporoved without collectine VLT-

loss needs recoverv Rs.59220.fi)

54

t-.

On verification of B.A.No.274ll5lG4 rclaling to D. Padmavathamma-VLT paid Rs.24236 for the

period from 2002-03 to 2008-09 and sold the site to D.Srirama Raju on 11-12-2013.The VLT for the

period from 2OO9-10 to 2013-14 (Rs.3462 per annum)worked out to Rs.17300/-has to be collected but

the same was not collected .

Further Sri D.Srirama Raju submitted building application for construction of R.C.C stilt, Ground

+3 floors in the name of M/s Datla construction and the same was approved on 4.6.2015. The building

application was approved without collecting VLT on re8ister value from the date of purchase of site on

11.12.2013. Which is irregular. As per documents enclosed to the application the site value is

Rs.4190000/- VLT worked out to Rs.20960/- per year for 2014-15.

ln view ofthe above,the Mpl.Corporation ,Kakinada forgone Rs,59220/- towardsVLTas

worked out below.

1. Amount of the vacant land tax to be collected from 2009-10 to 2013-14 -Rs. 17300-00

2. Amount of the vacant land tax to be collected from 2014-15 to 2015-16 - Rs. 41920-00

Necessary adion would need to be taken to recove. the loss from the person or persons

responsible

12llslTown olannlnr- Eulldlnq aoollcatlons of Srl D.Wlllam aoororred wfthout collectins VLT-loss

needs recoverv Rs.60920.m

On veritication ol S.A-No.442175/G4, Sri D.William applied building application with the

following documentsfor construdion of building

On verilication document-l enclosed to the application an amount of Rs.7120/- was paid by

the Sri D.Padma towards VLT for the year 2013-14, bearing Asst.No.12/10055, and sold her site toD.william on 15-12-2014 for an amount Rs.3560000/-. The VLT of Rs.7120 for the year 2014-15 was

not colleded by the municipal authorities. on further verification of the records, the VLT on register

value of Rs.3550000/- was not assessed and collected by the municipal authorities for the year 2015-15

from D.William who is purchased site from D.Padma was worked out to Rs.178{X) per a year.

Further 9ug!@4i9!-9121-dQ!g!0g!.! enclosed to the application it is furthe. noticed thatSri D.William purchased site from G.Balaram Murthy on 7-7O-2O74 fot Rs.3600000. Accordingly the

Mpl. Authorities assessed VLT of Rs.18000/ per annum w.e.f.1-4-2014 and the assessment number is

72lLOO64,Dl.2+12-2014.The receipt for the payment of VLT for the years 2014-15 and 2015-16 were

not enclosed to the file, it is not known whether the applicant paid VLT up to date or not

ln view of the above, the Mpl.Corporation, Kakinada forgone Rs. 6(D20/- towards VLT as

worked out below.

1. Amount of the vacant land tax to be colleded forthe year 201+15 - Rs.7120-00

2. Amountofthe vacant land taxto be colleded forthe year 2015-15 - Rs. 17800-00

3. Amount ofthe vacant land taxto be collected from 2014-15 to 2015-16 - Rs.36000-00

Necessary action would need to be taken to recover the loss from the responsible person.

55

'-' code No.9

12(16) TOWN PLANNING .- SHORT COTTECTION OF LABOUR CESS DURING APPROVAL OF BUILDING

APPTICATIONS. IOSS TO GOVERNMENT Rs.827832.00

Under provision 2 of the annexure- 1 enclosed to the G.O.Ms.No.111 Dt.15-12-2ffi9,1% Labour cess

has to be collected on the cost of any building or construction work if it is more than rupees 10 lakhs.

According to provision 5 of annexure-l issued in G.O.Ms.No.111, Dt. 15-12-2009, read with rule af$ otthe cess rules where the approval of construction work by a local authority is required every application for such

approval shall be accompanied by a crossed Demand Draft for the amount of labour cess on the estimated cost

of construction for the total work.

According to G.O.Ms.No.111, Dt.15-12-20(D,the Director and lnspector General of Stamps and

Registration, Andhra Pradesh, Hyderabad has issued proceedings.No.MVS/1265812OL2, Dt.2-2-2013 andprocgs.No.MVG|L097412009, Dt.7-7-2015, by fixing rates for collection of labour cess on the basis of structuresas noted below.

Date effect by theorders

Amount is to be

coltected up to 2nd

floorper square

feet(Rsl

Amount is to be

cotlected up to 3'd

floor and above

(Rsl

Amount as to be

collected forCellars

and parking places

/stilt

(Rs)

1-4-2013 to

3t-7-20157001- 760l- s0ol-

1-8-2015 to

3t-7-20L68Lo/- 870/- ssol-

During the course of Audit of building applications it is noticed from the part-3 fees information statement ofself scrutiny statement enctosed by the concerned Town planning Supervisor, they are noted in some buildingapplications as , the cost of building is less than 10 lakhs so the buildings are not coming under labour cess.which is not correct rates ln some cases labour cess calculated and remittance challans for part of the amountonly enclosed to the building applications. Whether the remaining Labour cess amount remitted/ Collected wasnot explained to Audit.

ln the light of the above facts the Municipal Town planning authorities were not properly followed therules issued in G.O.Ms.No.111, Dt.15-12-2009, and cess rules ( ) ]n view of the facts the followang amountsnoted below forgone due to in proper watching of Labour cess during approval of building plans by theM unicipal Authorities.

Encl: Statement

56

sl.No

B.A.No & Particulars

B.A.

Approved

/Cesspaid Date

Number offloorspropo

sed

Totalbullt up

area

Cess to becollected

Cess alreadycollected

Shortcollection

1 2 3 4 5 6 7 8

1

6.A.No.42tlZOt5lc4M.Veerraghava Mohan RaoS/o Veerabhadra RaoDr.No.66-8-9Kakinada

Dt.7-1.0-

2At5

Stilt +(G+1't

)

22.6 +

409.7 37tL7.00 16000.00 2L1L7.OO

2

B.A.No.89/2Ots/G4Ch.Venugopala KrishnaMurthy S/o M.PrabhuvuDr.No.68-10-4O/13Kakinada

Dt.30-5-20L6 G+1tt

88.07 +

88.07 15351.00 5000.00 10351.00

3

B.A.No 39-2O16/G4Habeebulla ShareefS/o MD.Shareef2.Smt.Md.Khamarunnis a W /oM D. Khamarunnisa Dr. No.2O-g-29,Suryarao peta 74-3-2076 ltt .2'd 127.O4 17072 t1072.OO

4

B.A.No 3O7-2O16/G4M.Venkanna babuS/o Chandra RaoDr. N o.58-2-l,Jagajeeva nRao,St Ashok nagar,KKD 28/7lts

Gto4th 1690 15L077 10000 t4L077.OO

5

B.A.No.19/2ot6/G4T.Subba Rao S/o MallikarjunaRao.Sambamurthy nagarKakinada t3/2/L6 GF,l't

1tt

GF,1"

153.06 13340 13340.00

6

B.A.No 93-ZOL6/G4D.SrideviW/o D.S.R.Sekhar

Dr.No.68-11-4/4A,Rajavinagar,KKD 19l3lt6 122.97 10717 I - 707L7.OO

7

B.A.No 7-2076/G4K.Satyanarayana

S/o Yerrayya ReddyDr. No. 15-3-3 1/A, NeelapavariSt, Ramarakrishnarao peta, KKD 25-11-15 115 10110 10110.00

I

B.A.No 447lz|tslc4Smt.Vadapalli MahalakshmiW/o V.GnapathiDr. No. 16-42 -t2 / tndira Naga rKKD 27/70/7s GF,1" 28.7 77276 17276.O0

9

s.Fr.tt(, o:r-zuro/(,.+Ch.Venugopal Krishna Murthy,S/o ManikyaprabhuvuDr.No.68-10-40/13,Rajavinagar, KKD 30-6-16 GF,1't

GF,l't,2nd

L76.14 15352 5000 10352.00

10

B.A.No soglzotslc4l.R.Narasimha Rao2.R.V.V.Surya prasad

3.N.D.V.MalleswariDr. No.68-8-215D, Ashok NagarKKD 24-11-L5 238.47 20784 10791 9993.00

11

B.A.No 547/ts/G3-Pulligadda Satya ling siddantiDr.No.59-6- 324Jaggannaikpur,KKD

4-1-L6 G, lt' 132.42 17547 11541.00

57

Ir

72

B.A.No 672-2014/c3Baddi Reddy VenkannaDr. No. 16-37-2,Gowathimenagar,KKD 2UUL4

Stilt +(G + 1't+2nd)

145.59 +(436.77) 40729 24655 16074.00

13

B.A.No 27-2ol6lc3Arza Narayana Rao

S/o Late Venkata RatnamDr. No.3-16B-107,Santhinagar,KKD 2G.5-16

S +(G+

l't +2n') +(3d +4tn )

27t.75+815.25+543.5 138890

59000 69890.00

14

B.A.No 469-2015/G3Smt.Karri Rama lakshmiW/o Samba Srinivasa RaoDr. No. 16-34 -1,L/ L, 2nd streetSanbamurthynagar, KKD 5-11-15 G+1" 130 11330 11330.00

15

B.A.No 96-2O16/G3Smt.G.Jaya lakshmi

@o MuraliMohanDr.No.30-11-23,Suryanarayana puram, KKD 15-3-16 G+L't 120.72 1052L 10521.00

16

B.A.No 584-2015/G3AbdulMuslafaDr.No.62-2-6B, Mosque(Sharief)Street, KKD 18-1-16

G+I't+znd 120.24 10479 10479.00

17

B.A.No s99-2}t1/c3Bangaru Veera VenkataSatyanarayanna MurthyS/o Appa RaoDr. No. 3-2-15, pathettiva ristreet, KKD 31-12-15

G+1't+ znd 136.50 11895 11896.00

18

19

B.A.No 345-2016/G3P.Satyanarayana RaoDr. No.8-24-38, SubbaraoStreet, KKDP, A l\l^ iltil 1^1 ? t^4

9-5-16

stilt+(G+1s,+2nd)

125.42+376.26 40620 35100 5520.00y.^.rrv. atvl-zvt)lt

Kandi Arjun Rao, S/o K.SuryaRao

Dr.No.62-2-6B, Suryaraopeta),P.R.Nagar, KKD 30-10-15

G+ltt+znd 372.90 32515 15000 17515.00

20

B.A.No 539-201S/G1G.P.A.Holder DennaVenugopal KrishnaMadhura NagarS.Atchuthapuram, KKD 22-72-75

G+1't+ 2nd 117.30 70197 10197.00

27

B.A.No s6-2oL6lg3 -_I__-_-Smt.G.Iaya lakshmi

I

W/o MuratiMohan IDr.No.30-11-23, I

Suryanarayana puram, KKD I Ztn_S ltt

G+1."

L27.12 t1079 11079.00

22

B.A. No 587/ZoLS/GlSmt.Malathi KammajeW/o SubrayabhaRamanayya peta, KKD 31-12-1s

19-3-15

L20.14 L0470 10470.00

23

B.A. No L4glZotS/GlT.Nageswara RaoS/o Balakrishna RaoKanakadurga temple street

Madhavanagar, KKDG+1tt+2nd 517.sO 38978 9000 29978.OO

24

B.A. No t7zlzoti/GLCh. Venkata NarasimhaMurthy S/o LakshmiNarasimha Rao Dr.No.2-44-79 /2, Y enkata Nagar, Kakinada 27-4-15 1tt +2nd 227.O2 17099 17099.00

58

25

B.A. No s75l201slclK.Butchi babu S/o Babu RaoDr. No.7-7-55/2 Ra manayyapeta Kakinada 19-3-16

G+l't+Znd t75.41 1s288 15288.00

26

B.A. No 266/207slcrM.LakshmikanthamW/o M.Krishna Dr.No.4-L49 I 1, S.Atchuthapuram, KKD

8-7-75 G+1" 354.88 25729 26729.O0

27

B.A. No s4s/zoLs/GlSmt G.Venkata sailaja W/oAtchuta Rama Mohan raoDr. No.70-L4-3l4D Ramanayyapeta Kakinada 21-L2-L5

1t'floor 127.L2 1LO79 LLO79

28

8.A.No.383 lzOLS/ezJ.Krishna Muthy S/o Dr.No.63-3-1, Dwaraka nagar, Kakinada 17-8-15

GF +1't+ Znd

154.59 X

700 11643 11543

29

B.A.No.499 lzoLs/c2B.V.Bhaskara Rames KumarS/o B.P.Ramarao Dr.No.34-5-32,Rajaji Stree! Kakinada 4-11-15 GF +1't 13L.76 17484 11484

30

B.A.No.494lZOLi/G2M.VamsiKrishna S/oM.VenkateshDr. No.34-1-2eTemple Stree!Kakinada 26-10-15

stiltGF

+ltt +znd

+3'd

687.402062.20

687.40

42899L7973364348285980

720,0aa$6-10-13 166980

31

B.A.No.257l2OtS/GzA.S.V.Chakravarthi S/oSatyanarayanamurthyDr. No.8-14-24,Gandhi Nagar,Kakinada 12-5-15

stiltGF

+1tt +2nd

+3'd

228.95

686.8s457.90

L23L7517333744510149s 51535 39,960

32

6.A.No.518/2Ot5lc2P.SuryakumariW/oP.Venkateswara RaoDr. No.5-1-1,Suryarao peta,Kakinada 9-5-16 GF +1't I roo.sz 1.3995 L3995

33

8.A.No.349/20L5/GzB.Lakshmi Prasanna

Satyanarayana SastryDr. No. 1-22-g,BhanugudiJunction Kakinada

8-6-15

GF

+2nd

+3tdSTITT

513.09

171.03

t7t.o3

38645

14767

9200620t2

30000 t2072

34

B.A.No.1/20t6/c2A.Nageswara RaoDr. No. 1-1-2, KondayyapalemKakinada t2-2-t6 GF +1't 131.46 11458 5730 5728

827832.00

ln view of the above necessary action would need to be taken to recover the toss from the individuat (T.p.s)concerned and credit to Government fund.

59

(coDE No. 9)

12{17} TOWNPIANNING-ror - EXCE/IITGD oF IITnoRuATIor BETWEEII TowITPr.Anmrc ArD RtvEIruE sECrtof,:-LOSS or r.ABorrn cEss ItEEDa REcotuERr -Rr.1415607.00

The Revenue wing of the Municipality did not have access to the Building Approvals plansform the town Planning wing as there was no system to furnish copies of approvars by the Townplanning wing to the Revenue wing for monitoring of the buildings and asses it under pT inaccordance with the details therein. The Revenue wing similarly did not follow the procedure tobring to the notice of the Town Planning wing in respect of buildings that have been constructedunauthorized for taking further necessary action. Details of visits made by the Building inspectors forverification of the status of the buildings for which permissions were given were not forthcoming inaudit' The U'c' Registers maintained showing the details of the notices given for the deviations noticedand the unauthorised constructions against which action was taken were not produced to assess thework of the town planning wing of the ULB.

Due to non exchange of information between two sections of Municipal corporation the ownerof the BuirdinSs were constructing Buirdings without approvar of buirding prans and by escapingbuilding license fee and labour cess' The revenue authorities of Municipal corporation simply imposingu'c Lowo on Buildings where no approval on Building plans and tax excesses without intimating thesuch cases to Town planning Section.

ln view of the above the

Necessary action would need toresponsible.

Government is forgone Rs. 1415607.00

be taken to recovery the loss from the

Towards Labour cess.

persons are persons

60

51.

No.

Particulars Tax Labour

cess

1 D.PushpavalliM1.1060049910/1D.No.57-11-22,1. BNa8ar2 zone

Acc 133.28 X 25 =NR U/C

333233326664

12120.00 11616.00

2 N.Gouri LakshmiM 1.1060049910/2D.No.67-11-10b,L.BNagar2 zone

Acc 235.62 NR X40 = 94259425

RCC 48.15 R(O)X1O 482283.77 482

35292.00 24732.0O

3 K.V.Ramana murthyM1.1060014800

D.No.67-5-22Ashok NagarBA.N o.267 /95 / c4Dt.7-4-95

R(o) 127.89X8= 1023R(T) 175.91 X8= 141s304.80 ulc 141s

5104 25565.00

4 P.V.V.S.S.Murthy

ML1060049910/2

D.No.57-2-18b,Ashok NaBar

BA.No.423l94lc4Dt.3O-9-

74i

R(O) 119.91x10 = 1199R(T) 119.91 X 10= 119923982 ulc tTss

5084 20901.00

5 K.Satyanarayana rajuM1.1060023848D.No.67-20-611 L.BNagar

NR100.25 X 30=3029 -NR 95.32 X 30=2866+2866NR 50.70 X L5=761+761

246.97

2t5t 27525.0O

6 N.Janaronana Reddy

M1.10600@209

D.No.57-2a-10llAshok

Nagar

Acc 221.6 X10 = Z2L6+22t677.7OX7O= 777+177

299.34

7040 26089.00

7 V.Nageswararao

M1.1050046067

D.No.67-10-V4Asok Nagar

R(o) 7781 x8= 622 -R(r)166.84x s=244.65 1335+335

4386 2t322.OO

Y.VenkateswarM1.106000310eD.No.67-rL-Z/r4 Z-L.BNagar

R(O) 211.5s x 8 = 1692R(T) 191.80 x 8= 1s34R(T) 211.55 X 8= 1692+

1692

6356 18420.00

9 J.V,Prasad BabuM1.106012528D.No.57-20-313 2-L.BNagar

R(o)106.82xs=R(T) 92.02 x S=R(o) 60.15 x 8=

855736482+482

2490 5243.00

6t

10 MummidiBhaskar

M1.1050071713

D.No.28-1-8 7-Main road

P.30

NR 59.12 X 58=4109 + 4009

NR 43.80 X 14=613+513

NR 34.56 X 28=968 +968

t47.48

196L2 12853.00

11 P.Mahalakshmi

M1.1050001306

D.No.22-2-8/2 Raja

Rammohan road P.40

NR 14.8 X30=444UlcNR 297.43 X 20=5949

172.64 X 20=3453+3453

66.99 X14=938+938

42.28X 9=381+381

274r4 24570.OO

L2 Kosuri Janardhan

M1.106007395

D.No.4-8-21l1

Ramakrishna rao pet

, Krishnamurthy street P.rt4

NR 56.29 X 30=1689 -

RO 43.43 X 7=304

RO 43.29 X 7=303+303

3917 t2464.OO

13 B.Jeevankumar

M1.1060067755

D.No.3-16-U11A

3 Rajyalakshminagar

P.30

R(O)87.76 X8=7O2+7O2

RT 43.75 X 8=350 + 350

2516 11461.00

14 D,Naga Ganesh

M1.1060055710

D.No.3-17-47 /34/t,2-Lakshminagar

R(T)184 X8=L472

Ulc 1472

2058 16036.00

15 K.Raveendrababu

M1.1060071908

D.No.3-16-7411,

3-Rajyalakshmi nagar

5th ward 15-LG/l

NR 79.48 X40=317979.48X20= 1590

4769

Ulc 4769

9538

16732 13854.00

16 Ch.Satyabala kumari

M1.1060055710

D.No.70-19-Lz4h9

4-Jaya Prakash nagar

129.93 X 7=910

u/c 910

1908 I 11324.00

17 Kamathilal Chowdari

M1.1050071544

D.No.34-5-25,

3-Rajaji streetB.A.No.27t/2014G3

Dt.11.8.2014 parking+Ground+2floor 3d&4,h Nopermission

GF (R) 99.54 X 35=3484+3484

" 79.80X28=2234 +2234FF 99.54X 28=2187 + -TF 618.00X9=5569 +-4th ,J.7.gLX9=1060+1oGo

33051 54130.00

18 Rajaveerabhadra Rao

M1.1060071901

D.No.35-7-7

Tadivari street

GF t97.LX9=1774

FF 108.9X=980

980

3915.00 26669.00

Lalitha Kumar & othersM1.1060074115

D.No.36.11.34

TAKothavari veedhi

NR 155.80 X 30NR=4674

4674u/c 4676

16399 13578.00

19 M.V Raghava Reddy

D.No.35-2-39/23-L

7A- P.K streetM1.1060074114

RCC 161.28 X 7.50

T Lz1:O

uc 7210

3259.00 14055.00

62

20 N.V.V.Vijayalakshman

D.No.11-5-8/1

5 Ramarao pet

M1.1060071071

NR 310.4 X20=6208

GF FF SF/rF&FF

(O) 155.20 X9=1397+1397

155.20

P(O) 155.20 Xl1=341.4+3 4141C

20893.00 54071.00

21 Amlan Fathema

D.No.21-3-9

7 Salipeta

M1.1060072768

93.10 X 9=838

46.55 419

uc 479

1318 r2L77.OO

22 K.Satya Chandrarao

50-6-15

9 Jaganapur

M1.1050076954

103.7s R(O) 726

207.50 Uc 725

2285 18084.00

23 24th & 25th wards

A.Venkata Ramana

D.No.45-2-13

BA.No.51/2014/c4

M1.106006276816

Approval 150.61 =230.34GF 150.51

FF 150.61

sF 150.61

TF 150.61=957.36

602.44

79.73

87L9 37889.00

24 M.JanakiDei

54-t-L49-Yanam Road

M1.1060011542

90.60 X3.25 = 294+294UC90.60N R X32.00=2899+2899

7Lt67 75792.OO

25 lst Ward -AGB.Padma MadhuriD.No.1-19-17

2 Sri ram Nagar

M1.1060026945

R(O) 118.8 X8=950

59.4 X8=475

100%uc 47s

1989 15531.00

28 V.Fathema

D.No.1-19-17

7 Salipeta

Ass.No.1050071769

s3.10x9 R(O)=334

46.55 4t9uc 4t9

1318 12t7L.OO

P.Govinda Raju D. No.7 O-t _6WRamanayya peta

Asst.No.106OO7t48L30 ward Vol.1 p.No.114

55.55 NR 30.0016971697 Ulc339420L.76RO7 L4L2

t4t22824

P.Sai Babu D.No.70-2-41,Ramanayya peta

Asst.No.1060073OO7

30 ward Vol.l p.No.119

270.66 R(O) 71S9s

U/c 1895

D. No. 58-10A 4B/3, Ashok Nagar298 ward Vol.2 p.No.123

748.78 R(O) 8 lleoUlc Ltgo

D.No.67-L5-31/K, pithapuram

63

road 29c ward P.No.38

5 K.Mahalakshmi

D. No.67-1 1-2l3A Naga mallithota,

29c ward P.No.84

L62.4e R(O)s.2s

853

8s3 Ulc

L790 14161

5 P.Saibabu

D. No.68-8-15/3, Ashok Nagar

29B ward Vol.1 P.No.146

126.t2 R(O)8

1009

1009 Ulc

2Lt6 10992

7 K.Padmavathi

D.No.68-10-1/11, Ashok Nagar

29b ward Vol.1 P.No.159

2O3.s2 R(O)8

1628

L629 Ulc

3415 17737

8 B.Madhavi Nirmala Kumar

D.No.69-6b-81, Gaigolapadu

29b ward Vol.1 P.No.185

t67.O4 R(O) 7

1159

1159 Ulc

2452 145s8

9 K.Saroja

D.No.2-1-78/A, Perraju peta

Sth ward P.No.12

2s3.44 R(O) 8

2028

2028 Ulc

4252 22088

10 S.Saroja

D.No.52-13-2OS13 ,

Jagannadhapuram

28th ward Vol.lt P.No.136

L47.9O R(O)5

887

887 Ulc

1861 12890

11 D.Srinivasa Rao

D.No.58-1-52/1A , Market street27th ward P.No.36

40.92 NR 261054LO54 Ulc101.84 R(O) 7713713 Ulc

5234 72442

L2 R.Mata RajuD.No.62-11-88,

Jagannadhapuram28th ward Vol.l P.No.162

L42.s6 R(O) 6856856 U/c

1794 t2424

13 K.VeeravenkataD.No.3-7-24/1, Recharalapeta

6thth ward Vot.1 P.No.L4

136.54 R(Ot 79559sO Ulc22.26 NR 40890890 U/c

5244 13840

t4 R.Srinivasa Rao

D.No.3-8-11, Recharalapeta6thth ward Vol.l P.No.16

10.81 NR 40 432108.49 R(O)7 7se181.60 R(T) 7 1271

Ulc L27727.88 R(T) s 139

Ulc 139

5528 28655

15 B.Raju

D. No.3-70/2, Recharalapeta6thth ward Vol.l P.No.20

1s0.36 R(O) 7105310s3 ule

2208 L3104

16 G.MariyammaD.No.3-16A/45, Bharma colony6thth ward Vol.1 P.No.30

183.e2 R(O)7L2871287 Ulc

2700 16029

L7 l.BapujiD.No.3-16A/66/1, Bharma colony6thth ward Vol.1 P.No.34

L3L.24 R(O)79199L9 Ulc

L926 1.1438

18 S.Jilani

D.No.3-15A/76, Bharma colony6thth ward Vol.1 P.No.36

ss.80 R(o)767167t Ulc183.20 R(T) 7L282

4992 243L6

64

L282U/c19 A.Veera Venkata

D.No.3-16A/76/L , Bharma colony6thth ward Vol.1 P.No.36

274.04 R(T) 82L92169.50 R(T) 8

13561356 U/c

5090 38657

20 R.Veera Venkata LakshmiD.No.3-16b/68/4, Postal colony6thth ward Vol.1 P.No.42

103.8s R(O) 8831

837 Ulc103.8s R(T)8831831 U/c

3482 18102

27 P.PrabhundaD.No.3-16b/79, Postal colony6thth ward Vol.l P.No.44

170 R(r)813601360 U/c170 R(O)813601360 U/c

6528 29633

22 P.N.V.Kamesh

D. No.3-16b/95, Santhi nagar6thth ward Vol.1 P.No.46

127.80 NR 4051L25LL2 Ulc

18600 11138

23 G.Veera VenkataD. No.3-178/1A, Godarigunta6thth ward Vol.1 P.No.50

8s.46 R(O)7598598 U/c65.9s R(O)7469469 Ulc

2522 73283

24 K.Bala ManiD. No.3-17bl50, Godarigunta6thth ward Vol.l P.No.82

8s.72 R(T)7600600 U/cs1.48 R(O)7350360 U/c

2434 1L957

25 Ch.Babu Rao

D. No.3-17bl8-G, Godarigunta6thth ward Vol.1 P.No.86

55.e6 R(T)7469469 Ulc74.15 R(O)7519579 Ulc

2400 12299

26 P.Suvarna KumariD. No.3-17bl45l1, Godarigunta6thth ward Vol.1 P.No.88

120.28 R(r) 7u2842U/c120.28 R(O)7842842U/c

412L 20956

27 K.Kumar swamyD. No.3-17c- 2 /2, Radha Nagar6thth ward Vol.1 P.No.120

104.62 R(O) 8837837U/cto4.62 R(O)8837837U/c

3584 18236

28 A.Khan

D.No.3-18-99, Kotha Kakinada

6thth ward Vol.L P.No.t24

201.98 R(T) 7

t4t4L4t4U/c

4518 17603

29 B.Mangajavaru

D. No.3-20-414, Godarigunta

6thth ward Vol.l P.No.t28

L24.73 R(O)7

873

873U/c

249.46R|T)71746

L746U/c

6714 326t2

65

30 P.Jamesbabu

D.No.3-17-44/6d, Goda rigunta

6thth ward Vol.1 P.No.130

128.s0 R(T)7

900

90O U/c

1886 11199

31 S.Raghavendra Rao

D. No.3-16b- L28/ 6d,Santh i nagar

6thth ward Vol.1 P.No.132

37.20 NR 30

1116

tlL6U/c2232

127.87 NR 40 51L5

3.36 NR 25 84

5199

Ulc 5199

22L76 L4679

32 lncome Tax QuartersO/o Joint commissioner

D. No.70-17a-3l3, Block-t Potti Sri

Ramulu Nagar

30a ward Vol.2 P.No.125

ss6.36 R(O) 7

3895

3895 U/c

8L67 48490

33 lncome Tax QuartersO/o Joint commissioner

D.No.70-17a-3l3, Block-il potti Sri

Ramulu Nagar

30a ward Vol.2 P.No.128

s8s.84 R(O)7

4101

41.O1U/c

8500 51059

34 lncome Tax QuartersO/o Joint commissionerD.No.7o-17a-3l3, Block-Iil potti SriRamulu Nagar30a ward Vol.2 P.No.128

17s.58 R(O)71230t23oU/c

2578 15311

35 D.Chandra BanuD.No.24-8-135,O1d Bus stand4thth &15 ward Vol.il p.No.30

72.64 NR 3223242324U/c14s.28R(O)6872872U/c

10368 18993

36 A.ApparaoD. No.65-2-13l5-12,NarsimhaNagar29th ward Vol.l P.No.2

130.40 R(o)81043tO43 Ulc

2188 11365

37 A.Sivagam

D.No.65-8-7,Mohara Nagar29a'h ward Vol.l P.No.110

23.4s NR 3582L82LU/c68.ss R(O)8

552552U/c58.9sR(T)8552552

5736 L4062

38 N.Ratna Veera KumariD.No.55-8-Ta,Mohara Nagar29ath ward Vot.l P.No.l.t2

75 NR 35266084.40(O)867s675 Ulc

11156 L3979

39 S.Surya BhargaviD.No.59-20-11,Mohara Nagar29ath ward Vol.l P.No.112

68.20 NR 6

40974.40 R(O)6

446446U/cs4R(O)3

762162

tt0s 77134

Total: 1415607.00

66

12(18) TOWNPTANNTNG - VER|FTCATTON OF BUTLDTNG APPUCATTONS CERTATN

DEFECTS NOTICED - VLT NOT COLTECTED - LOSS Rs.29!227-OO

On verification of the building application files relating to G1 seat for the year 2015-16 it was

noticed that

The document copies were not attached to some of the building applications to know the

correctness of the measurement of site, owner of the site,

Further as per the rules in vogue, the applicant should enclose the up to date Tax receipt of the

old building or the Vacant Land Receipt of the site at which the new building is constructed.

But the same was not enclosed to some of the files which is irregular. The Town planning

authorities should insist the latest tax receipt before approval of the plan.

Some of the buildings were constructed on the Vacant Land, the VLT receipt were not enclosed.

Hence it was assumed that VLT was not imposed on that site. Some of the instances noticed

detailed below.

Sl.No. B.A.No./ Date, & Details ofthe Applicant

Value of the site as per

the document

enclosed

VLT to be imposed

@ OS% on thevalue of the site

L B.A.No.41U2o15/cL

V.Pandurangarao

D.No.2-43-10

Bhaskaranagar, Kakinada

48,40,00G.00 24,200-OO

2 8.A.No.119/2016/cL

Sri Satyasai Constructions

Sasikanthnagar

Kakinada

2,02,50,000-00 1,01,250-00

3 B.A.No.257l2O7slctPBVR Ananthacharyulu

S.Atchyuthapuram

Kakinada

45,99,000-00 22,995-OO

4 B.A.No.124l2oL6/Gl

K.B.Swamy

Jayendranagar,

Kakinada

2,85,56,500-00 L,42,792-OO

Total :- 2,9!,227-OO

Therefore an amount of Rs. 2,91,227-o0 was occurred as loss of revenue to theMunicipal Funds due to non-imposition of vLT for the above cases only.

Necessary action would need to be taken to enctose documents of the site where thebuildings are going to be constructed and produced to audit. ln this regard it is advised to verifyall the files relating to the buildings constructed in vacant lands are produced up to date VLTReceipts or not.

1.

2.

3.

67

12(19)TOWNPTANNTNG - VERTFTCATTON OF BUTLDTNG APPUCATTONS CERTAIN

DEFECTS NOTICED - VLT AND UP TO DATE PROPERTY TAX NOT COTLECTED - LOSS Rs.

181522.00

On verification of the building application files for the year 2015-15, it was noticed that

1. The document copies were not attached to some of the building applications to know the

correctness of the measurement of site, owner of the site

2. Further as per the rules in vogue, the applicant should enclose the up to date Tax payment

receipt of the old building or the Vacant Land Receipt of the site at which the new building is

constructed. But the same were not enclosed to some of the files which is irregular. The Town

Planning authorities should insist the latest tax receipt before approval of the plan.(Property tax

x vLT)

3. Some of the buildings constructed on the Vacant Land, the VLT receipt were not enclosed.

Hence it was construed that VLT was not imposed on that site as noted against each.

4. Vacant land sold and registered in favour of the applicant who submitted the Building

application for permission of construction of buildings, VLT on registered value not assessed

and collected.

sl.No.

B.A.No.l Date, & Details ofthe Applicant

Value of thesite as perthedocumentenclosed

VLT to beimposed @

O.5To onthe valueof the site

Alreadypaid

amount

Balance

/shortcollection

Total shortcollection

1 B.A.No.521lzoLs/G4T.P.1.No.01452/2OLSK.Vijaya Bhanu,Plot No.106Ramanayya peta, KakinadaApproved Dt.22-L2-75

16,30,000.00Dt.13.2.20L2

8150.00 2010.00For 2015-

16

6145.004 years

24580-00

2 B.A.No.550/2oLSlc4T.P.1.No.01548/29tsSri Mohammed ZillaniBash,S/o Sri MohammedAkhalAlishaDr.No.17-11-4lA5Revenue Colony, Sankamurthy Nagar, KakinadaApproved Dt.9-3-2016

24,00,000-00Dt.30-10-2015

12000.00 12000.00 12000-00

3 B.A.No.491/2oL5lc4G.V.Sai Krishna S/oG.V.L. N. Rao, Dr.No.68-1G2slFRamanayya peta, KakinadaApproved Dt.31-10-15

59625.004.L2.89

298.00 298.0017 years

5066.00

4 B.A.No.470l2OL5/cLVLT Assesment No,25654Sri K.Arjuna Rao

Suryarao peta, Kakinada

2L,80,OOO/- 10900 10900.00 10900.00

68

5 B.A.No.440/20L5lGtKolipe Vijayendra Kumar

Babu ,D.No.2-L7-3,T.S.No.17, Block -2 WardNo.2, Plot No.24LP. No.8/1960 Venkatnagar,Kakinada

308000/- 1540 1540.00 1540.00

6 B.A.No. 597l21t5lG3Md. Khalid,D.No.3-14-10Recharla peta, Kakinada

13s0000/- 6750 67s0.00 6750.00

7 B.A.No. s8sl20LslG3Smt A.Nagadevi,D.No.59-20-L9Approved Dt.13-1-2016T.P.L.No.1598l2OtSJasannadapuram, Kakinada

9lsooo/- 4595 4595.00 4595.00

8 B.A.No. 45o/2ot5/G3Sh.lshak S/o Subham

,D.No.52-3-26Approved Dt. 12-10-2015

T.P.L.No.01214l2OL5J.Rama Rao peta, Kakinada

L2,3O,OOO/- 5150 6150.00 6150.00

9 B.A.No. 2t9l2ot5lG3Smt V.Vijaya lakshmi

,D.No.55-1-2Approved Dt4-4-2015T.P.1.No.1598/20L5Jasannadaouram, Kakinada

2310000 11550 11550.00 11s50.00

10 B.A.No. ssL/z0ri/G4l.V.Krishna AnjaniKumar,D.No.69-3-28/2Approved Dt.13-1-2016T. P. L. No.o1 5SL/2OLS /G4Ramanawa peta. Kakinada

1614000 8070 8070.00 8070.00

11 B.A.No. L16/2ot6lG3T.Gangadhar Shesha Sri

Kiran Kumar,Sury Rao

peta,D.No.69-3-28/2Approved 16-4-2OL6T. P. L. N o.0 1 559 I Z:OLS / G3

Kakinada

7890000 39450 2445 37005.00 37005.00

Total: 128206.00

69

Upro oate pRoprRwrex nor colucreo

Building Apolication- Buildine Aoplication aporoved but Propertv Tax/VtT up to the

date of aporova! buildins oermission not collected-loss

sl.N

o.

B.A.No./ Date, & Details

of the Applicant

Date ofapproval of

building

application

Propert

y tax tobe paid

up to

Property

tax paid

up to

property tax

due for

Amount

ofProperty

tax due

Rs.

Remarks

1 8.A.No.472/20t5/G4

Smt.Nall Satyavathi D/o

Sampata Rao,Dr.No.58-

l8-?,5/F , Kakinada

PT Ass.No.1060031269

Dt.30-10-15

9l?.0r5(1" HY

2015-15

3/2O1s

(2'd HY 20

14-15

1-4-15 to 30-

9-2015(1st ofyear of 2015-

16)

1167.00

2P.

RA

MA

8.A.No.437l2015/G1

M.lndira Rani,Dr.No.1-

29 , S.Achutapuram

Kakinada

7-70,-2015

9l2Or5(l,t HY

2015-16

3l2OL3

(z"d HY

20LZ-L3

Rs.1329-

00

1-4-13 to 30-

9-2015(1't ofyear of 2015-

16)

6645.00

3 B.A.No393/2015/G1

K.V.S.Vijayalakshmi

Dr.No.3-19-3,

S.Atchutapuram

Kakinada

28-7-20t5

9/2OL5

(1,I HY

2015-16

No

Receipts

4 B.A.No.55/2015/G3

M.Satyanarayana

Dt.No.5213l7r,

Jagannaickpur Kakinada

1-3-2016 3/2Ot6(2"d HY

2015-16

3l2Ot5(2"d HY

2014-15

Rs.302-00

1-4-15 to 1-3-

2016(1't & 2"d

Half year of201s-15)

604.00

5 B.A.No.51/2016/G3

G.Janardhan Rao

Dr.No.18-4-3,

Rangayyanaidu street

Kakinada

1-3-2016 3/2076(2"d HY

2015-16

No

Receipts

6 B.A.No.sss/201slc3

T.Kameswara Rao

Dr.No.28/U32 , Subhas

Road, Kakinada

2!-5-2016 3/20L6(2"d HY

2015-16

9lz0ts(1't HY

2015-16

Rs.15357-

00

1-10-15 to 31-

3-2016(2"d HY

2015-16)

153s7.00

7 B.A.No.519/201slc3P.Venkata Reddy Naidu

Dr.No.s9l2O/9/L2 ,

Jagannaickpur Kakinada

r-rz-zo!5 9la0rs(1"' HY

2015-16

3lZOr5(2"d HY

2014-15

Rs.300-00

1-4-15 to 1-

10-2015(1't

HY 2015-16)

300-00

8 B.A.No.35s/2015/Gz I10-7-201s

M.Appala Narasamma I

Kondayyapalem I

Kakinada I

Dr.No.1/12l55, I

3l21t5(2^d HY

20t4-15

No

Receipts

9 8.A.No.463/2015/G2

Sri V.Narasinha Rao

P.Kasivisweswara Rao

Dr.No.27-2-3 & 27 -2-3 I L

Perraju peta Kakinada

27-LO-L9 9lzots(1't HY

2015-15

3lzots(2"d HY

2014-15

Rs.590-00

14-15 to 30-

9-2015 (1st

HY of 2014-

1s)

Rs.

590.00

70t

10 B.A.No.435/zoLslGz

SriD.Vinaya Deepika

Dr.No.64-8A-44

Treasury Colony

Kakinada

1-9-15 9lz0Ls(1" HY

2015-16

9l21t4(1't HY

2014-L6

Rs.1575-

00

1-10-14 to 30-

9-2015 (1't

&2nd Half

year 2015-16

3156.00

11 B.A.No.590/2o7s/G2

Sri Naidu Surayya

Dr.No.3-19/2

S.Atchutapuram

Kakinada

9-2-t6 3/2OL6

2nd HY

2015-16

3|aOLL(2^oHY

2010-11

Rs.217-00

L-4-LL to 30-

3-2016 (l't&2nd HY )

zL70.oo

L2 B.A.No.529/2OL5lG2

D.Pushpa mani

Dr.No.10-7-33l1

Ramarao peta Kakinada

25-1-16 312016

(2no HY

2015-16

9lzots(1't HY

2015-16

Rs.528.00

1-10-15 to 30-

3-2OL6 (2^d

Half year

2015-15

528.00

13 B.A.No.67l20L6lGz

l.Savitri,

l.S.V.Chalapathi

Dr.No.10-548 & 10-5-

49

Ramarao peta Kakinada

29-2-16 3l2OL6

2nd HY

2015-16

3l2OL5(2^,HY

2015-15

Rs.1025-

00

L- -LS to 30-

3-2016 (l't&2nd HY

)201s-15

2050.00

14 B.A.No.7U2ot6/GzS.Bramarambika devi

Dr.No.34-4-2

Temple streetKakinada

L4-3-2016 3/20L6(2"0 HY

2015-16

9lz01,s(1't HY

2015-15

Rs.2883.0

0

1-10-15 to 30-

3-2016 (2^d

Half year

2015-16

2883.00

15 B.A.No.503/zoLslG4

D.Srinivasu

P.Satyanarayana

Dr.No.19-4-2 & 19-4-3

Bankpeta Kakinada

24-tL-L5 9/2O1s(1,t HY

2015-16

9l2OL4(1't HY

20L4-t5Rs.2740.0

0

1-10-14 to 30-

9-2015 (2nd & rst

Half year

2015-16

5480.00

16 B.A.No.516/2oLslG4

P.Maurya Chandra

Dr.No.20-1-62

Vungaralavari streetKakinada

t9-t2-20L5 sl2oL5(1" HY

2015-15

9l2OL4(1't HY

20t4-L5Rs.6243.0

0

1-10-14 to 30-

9-2015 (2no &

1't Half

year 2015-16

12486.00

L7 B.A.No.090/2oL6lG4

S.Satyanarayana

Dr.No.15-1-212

Ramakrishna Rao peta

Kakinada

30-6-2016 3l2Ot6(2nd HY

2015-16

No

Receipts

Total: 53415-00

'71

code No. 9

12(20} TOWN PI.ANNING. ERRECTION OF CELL TOWERS - NON - INITIATION OF REqUIRED ACTION :

The following audit observations were made durinB the scrutiny of the records pertaining toRevenue & Town Planning.

1. a) Survey was not conducted for identification of cell towers erected by the cell companies and thedetails of cell towers erected (viz) name of cell company which erected particulars of owner ofthebuilding on the top of which towers were erected, address ofthe buildin& propertytax ass€ssmentnumber and Property Tax being paid were not obtained and shown

b) Notices were not issued to the Cell company/House owners to obtain the required permission bythe Municipal corporation and for payment ofrequired fee.

2. The Buildings on the top of which cell towers werc erected were not declared as commercialbuildings and not recorded so in the records of property Tax wing.rt is the fairure of revenue sectionandloss to the corporation.

3. The Property Tax as applicable in respect of Commercial /non-residential buildings was not beingcolleded from the date of erection of cell tower by the company on the top of buildings. Reasons fornon-collection ofdifferential p.T. from the house owners were not available on .ecord_

Action would need to be taken to furnish the particulars of such buildings to the Revenuesection to assess tax on commercial buildings and report the compliance to audit.

12

code No.g

12(2U TOWN PtANNtNG- NON UT|USAT|OT{ OF AMOUr{TS COL].ECTED TOWARDS RAIN WATER

HARVESTING SIRUCIURES FORTHE INTEITDED PURPOSE NEEDS ACTION:

During the course of audit, it was noticed that buildint license fee from the applicants who are

seekinS approval for house plans and permission for construction houses/apartments being collected

along with Rain Water Harvesting Structures/pits for ground water rechar8ing and preventing

depletion of ground water in the permission of houses @ Rs.25l- per Square meter.

But the records are evident that the amount colleded for the above purpose was not kept in

separate account but credited to General Funds. Amount colleded was not utilised for the purpose

for which the applicants paid the same. New construdion of RwH strudures and tree Suards to the

houses in spite of the colledion of amount from the house owners was not in order. Divertint the

public money by keeping in the General Funds without utilising for the purpose for which collection

was made towards construct ion of RWHS is irregular.

Therefore action would need to be taken to utilise the amount for the intended purposes and

intimate the compliance to audit.

73

Town Plannips:

12(22) REG|STER OF BUtLD|NG AppUCATtON - MATNTINANCE DEFECTS:

As seen from the register of building applications maintained for the year 2015-19 the following

defects were noticed in audit.

1. In column No.15 the dates of completion of building were not noted duly obtaining the

completion reports.

2. All the columns in the register were not filled in with appropriate information or particulars.

3. Compounding fees levied and collected were not noted.

4. Renewal of license of any granted and fee collected was not noted.

5. Objeqtionable constructions were not taken to unauthorized construction register and

Further action not watched through it.

6. Monthly reports from building inspectors were not obtained and produced for audit.

7. Register of unauthorized constructions was not produced for audit.

unless the register is maintained prope. verification can not be done in audit so as to assess thecollection of fees is proper and correct such case and also that the assessment of property tax onbuilding was done properly. The matter needs spepcially attention of town planning and revenuesections of the Muncipal Corporation improve revenue.

74/

Code No.9

r2(Z!)ADWRTISEMENTS - WTmOr-rT WRTTTEN PERMTSSTON OF THE COMMISSTONER - FrNE NOTMPOSED - IOSS TO THE CORPORATION - NEEDS ACTION:

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

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

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

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

vehicle and any movable board used primarily as an advenisement or an adveftising medium.

Further according to Section 596 ofthe said Act, for an Advertisement without permission, a fine up

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

On verifi.cation of the records relating to tax on Advertisement it was noticed that, applications

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

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

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

that, those advertisements were noticed during the inspections ofthe Town Planning personnel and since the

advertisements were exhibited without the Written Permission of the Commissioner, fine has to be imposed

ranging from Rs. 500/- to Rs. 1000/- on the owners of those advenisements. But it was observed that no

fines were imposed and as a result the Municipal Corporation suffered loss of revenue to that ext€nt.

Therefore action would need to be taken to streamline the same to impose fine and repon compliance to

audit.

Code No.912(24) ApVERTTSEMENT TAX - TAX ON Er-ECIROMC MmtA NOT COILECTEp -[.OSS- NEEDS RXCOVERY:

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

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

Andhra Pradesh, Hyderabad instructed all the Commissioners, in the state to take necessary action to levy

advertisement tax @ 10olo on the rates charged by the advertisement advaloram basis in his Order Roc.No.

7806i2000 El, dated 25.5.2000.

The Municipal Corporation, Kakinada has also resolved in its C.R.No. 104/dt.19.11.2009 to take

action to lely advertisement tax @ l@/o on the rates charged by the adveniser on Electronic Media including

T.V. Advenisements.

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

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

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

income.

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

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

75

Code No: 9

t2(2s)TOWN PIANNING. NON ISSUAN€E OF OCCUPANCY CERTIFICATE AND CONSEQUENT LOSS:

Occupancy Certificate shall be mandatory for all buildings and unless such certificate has been

granted by the sanctioning authority no person shall occupy or allow any other person to occupy any

building or part of the building. The Property owners consequent upon completion of the construction

have to intimate the Municipality of the same in the prescribed proforma to facilitate the ULB to issue

occupancy certificate and levy of PT.

It was observed that there was no such arrangement indicating failure of the Municipality in

enforcing the provisions laid down. Government have issued G.O.Ms.No.168 MA&UD(M) Department

Dated 07.04.2012 and as per Rule 26(d) the rate of compounding fee shall be equivalent to 100% of

the value of the land as fixed by the Registration Department at the time of compounding for the

violated portion. As the files concerned were not produced to audit the observance of the rules issued

in the said G.O by the ULB could not be checked in audit.

Further clause 'g' under Rule 26 of GO.Ms.No.168 MA & UD (M) Dept. dated 07-04-2012 the

functional/line agencies shall not give regular connections of power, water, sewerage etc., unless such

occupancy certificate is produced or alternatively may charge three times the tariff till such time

occupancy certificate is produced. lt was noticed in audit that in most of the cases the said connections

were given even without issuing the occupancy certificate and normal tariffs are charged.

Therefore immediate action would need to be taken to comply with the instructions issued by

the Government and report the compliance to audit.

76

,*?(26). MDR-SHOPS - SHOP ROOMS - rJASE PERIOD HTPIRED ON VARIOUS - DATES - BIJT*THE

SAME TENA}.ITS ARE CONTINT,JED WTMOUT ENHANGN.IG THE RATES - LOSS OF

REVENI.JE - NEEDE RECO\TERY:

On verification of the miscellaneous Demand Register (MDR) it was noticed that though the

lease period for various Shop Rooms was enpired on various dates and the same tenent were

continued during the year 2}l5-201,6no action was taken for enhancing the rents. As Per the rules

inforce, fresh auction should be conducted or the rent to be enhancd @ 33rrc/o of the previous lease

amount. But the Corporation authorities have not taken any action either to condut fresh auction

or to enhance the lease amount. The executive authorities need to be takne effective stePs to

conduct the shop rooms actions which the lease period completed or enhanced @ 33rN/o of the

previous lease amounts .If any loss sustained in this regard would need to be recovered from the

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

Details of More than 3 vears lease Holders

Sl.No. Shop

.No.

Name of the Tenent Icase Period notnoted

Rentpreviouslypaid PerMonth

Gandhinagar Old shopping Complex

1 I V.Amar Kumar 16-11-13 to 15-11-

17(Court)

3392.00

2 2 G.Srinivasa Rao 15-1 1-2013(Court) 333s.00

3 4 V.Ratnakumar 15-11-2013(Court) 1884.00

4 6 Ch.Bangar Raju 15-1 1-2013(Court) 3020.00

5 7 P.Somayya l5-11-20l3(Court) 2492.00

6 9 M.Satyam 31-3-13 (Court) 4577.00

7 11 K.Veeraiu 15-11-13 (Court) 2667.00

8 18 B.Sanna Rao L5-2-L3 (Court) 823.00

9 22 Ch.Kalavathi 11-11-13 (Coun) 631.00

10 23 R.Veerabhadra Rao (Court pending) 15-11-13 (Court) 873.00

Gandhi Nagar IDSMT Shops

L 11 A.Nooka Raiu 15-11-13 (Court) 480.00

Muncipal Office shoPing comPlex

1 4 Sri.D.Lakshmi Narayana 31-7-18 1250.00

SRMT Opposite shopPing comPlex

7 7 Ch.Durga Prasad2L-LO-t4

7050.00

Jaganndhapura

1 1 V.Vevikananda Raju 31-3-17 4400.00

2 2 vacant

4 4 Vacant

5 5 Ch.S.V.V.B.Negeswara Rao 10-6-1.6 5400.00

77

.d,

12(27) MDR- MARKETS (5 MUNICIPAL MARKETS ASEET.S) -IIASE CONDTTTONS NOT FO1IOWED - BET.ATED PAYMENTS

ON MONTHIY KISTIS - PENAL INTEREST - NOT RECOVERED - NEEDS RECOVERY : Rs. 851494.00

During the course of audit for the year 2015-16, on verification of Miscellaneous Demand Register

together with the Sales Register, it was noticed that, auctions were conducted for 5 Municipal Market Aseels

(Except Gandhinagar and Rythu Bazar places) and the lease was confirmed in favour of Sri P.Bhemeswer rao ,

highest bidder for an amount of Rs.9010,0OOl- for the period from 1.4.2015 to 31.3.2016. But the followinglease conditions were not followed.

According to the condition No.3,lease holder should pay 1/4th of the amount to the corporation with in 7 days

Date of payment of U4th Deposit amount

1 Ch. No.50 164 I L6.2.2OL55OL63h6.2.2.01s

2. Ch. N o. 54 996 / L5.3.2015Total:

Amount

1,50,000.006,00,000.0015.02,502.002252502.O0

According to condition 34 of the terms and conditions of the lease, the lessee has to pay 1/4th of the lease

amount as deposit along with service tax 12.36 and the remaining amount in 9 monthly equal instalments

at Rs. 750835.00 /- per month along with service tax . lf fails to pay before the due date, penalty of 30%

per year (Rs.2.50 per Rs. IOO /- per month) as interest should be collected as per Cir.Roc No.9,552 /78dt.2t.4.L979of the Director of Mpl.Admn., A.P., Hyd.

But the authorities have failed to collect the interest from the lease holder on the delayed payments.

The collection details are given below

Due date Kisti

Amount

Date of payment Amount paid Delay in days lnterest to be

collected

10-05-2015 750835 27.5.20ts 750835 17 days 10637.00

10-05-2015 750835 4.6.20L5 750835

10-06-2015 750835 9.7.20L5 750835

10-07-2015 750835 6.8.2015 750835

10-08-2015 750835 3.9.2015s 75083s

10-09-2015 750835 12.10.2015 750835 2 days 1251.00

10-10-2015 750835 L7.L!.20L5 75083s 7 days 4380.00

10-11-2015 750835 10.12.2015 750835

10-12-2015 750835 6.L.20L6 750835

Total: 16268.00

The Commissioner issued notice to the contractor to pay kisth amount along with service tax every

Month promptly in letter Roc.No.877 /2OL3/AL Dt.7-2-2OL4. The reasons for the non collection of the service

tax at 12.36% on lease amount was not explained in audit. Due to non collection of service tax on lease amount

and interest on delay in payments, the Municipal Corporation foregone Rs. 16268.00 as detailed below which

would need to be recovered from the person or persons responsible.

Service T ax = 6757498.00 X L2.36o/o = Rs. 835225.00

lnterest on delayed palments= Rs. 16268.00

851494.00

78

- Code No,g

12(281 MDR- Cattle pounds -LEASE CONDITIONS ilOT FOTLOWED - BE|ATED PAYMENTS ON

MONTHTY KISTIS - PENAT TNTEREST - NOT RECOVERED - NEEDS RECOVERY : RS.22770.d)

During the course of audit for the year 2015-16, on verification of Miscellaneous Demand Register

together with the Sales Register, it was noticed that, auctions were conducted for cattle pounds and the

sale was confirmed infavour of Sri Shake Ahamad Alli ,highest bidder for an amount of Rs.2,31,000 /- forthe period from 1.4.2015 to 31.3.2016. But the following sale conditions were not followed.

According to the condition No.3, the lease holder should pay U4th of the amount to the corporation with

in 7 days from the date of confirmation. But the amount was paid after lapse of many days as detailed below.

Date of payment of 1/4th Deposit Amount

1 Ch.No.54920/12.3.2015 30000.00

2.ch.No.55555/30.3.201s 277SO.OO

Total: 57750.00

According to condition 34 of the terms and conditions of the lease, the lessee as to pay 1/4th of the lease

amount as deposit along with service tax 12.36% and the remaining amount in 9 monthly equal instalments at

Rs.18,834/- per month along with service tax . lf fails to pay monthly kists before the due date, penalty

of 30% per year (Rs.2.50 per Rs. 100 /- per month) as interest should be collected as per cir.Roc No.9552 /78,dt.21.4.1979 of the Director of Mpl.Admn., A.P., Hyd.

But the authorities have failed to collect the interest from the lease holder on the delayed payments. The collection

Details are given below.

Due date Kisti Amount Date of Amount paid Delay in days lnterest to be

collected

10-5-201s 19250.00 6.5.2015 19250.00

10-6-2015 19250.00 6.6.2015 19250.00

70-7-ZOts 19250.00 13.7.2015 19250.00 3 days 48.00

10-8-2015 19250.00 10.8.2015 19250.00

10-9-2015 19250.00 16.9.2015 19250.00 5 days 96.O0

10-102015 19250.00 13.10.2015 19250.00 3 days 48.00

10-11-2015 19250.00 L7 .L\.7015 192s0.00 7 days 113.00

10-12-2015 19250.00 7.t2.2015 19250.00

10-1-2016 19250.00 1.2.2015 19250.00 21 days 337.00

Total: 642.OO

The reasons for the non collection of the service tax at 12.36% on lease amount was not explained to audit.

Due to non collection of service tax on lease amount and interest on delayed payments, the Municipal Corporation

foregone Rs. 22770.00 as detailed below which would need to be recovered from the person or persons responsible.

ServiceTax = 179028 X L2.36% = Rs.22128.00

fnterest on delay payments= Rs. 642 .Oo

22770 -OO

79

t Code No. 9

12(2g)PROVTDENT FUND ACCOUNT - NOT PROPERTY MAINTAINED :

During the audit of P.F account for the year 2015-15, it is noticed that the important register like individualsledgers, P.F abstract registers were not maintained for the year to know balance amounts accumulated in individual

PF Account & loans /part final withdrawals from sanction basing on the balances available or not due to Non-maintan(Of the ledge.s up to date the eligiblity of from amounts could not be certified in audit.abstract As per the orders issued in G.O.Ms.No. 37 MA (w) HMA & UD dept.(w), dt. 16.1.1990permission was accorded to deposit the PF amount of Municipal employees including teaching staffwith the institutions like HDFC etc which provide higher rate of interest than the banks to cause profitablereturns to the employees.

Further orders were issued in G.O.Ms.No. 570 MA 7 UD (13) Dept. dated 05.11.2003 permissionwas accorded to all municipalities / Municipal corporation in the state for payment of 7% interest perAnnam on CDF accumulations of municipal employees and municipal corporation employees in the stateAfter investment the provident fund collections in securities that yield a return of more than L2%.

ln the changed scenario of reduced rate of interest on GPF by govt. of lndia, the govt. in suspensionof the orders in G.O.Ms.No. 670 MA 7 UD (U]) Dept. dated 05.11.2C43, directed all the commissioners ofall municipalities corporation to obtain from all the municipal employees as to whether their PF subscriptionshall be kept in General Funds or be invested / deposited on the post offices/ gow. securities / gow.

guaranteed securities in the following pattern.

1. Govt. Securities 50%

2. State / Central Govt. 25% guaranteed securities.

3. NSSand other small 25% saving investments (if allowed).

It was also ordered there in that if NAS investments is not allowed it may be invested in AAA rated boards of PSVS

and FlS. Govt. also ordered for allowing the rate of interest on the GPF subscription based on the optionExercised by the municipal employees as follows :

a) ln case of municipal employees opted for investment depositing their GPF subscription in post offices /nationalized bank / Govt. floated loans, the rate of interest that accaued in the investments or depositsmade shall only be allowed.

b) ln case of Municipal employees opted for keeping their subscription in general funds of the respectivemunicipal council they shall be allowed the prevailing rate of interest as fixed by the Gow. from time to timeon the GPF subscriptions of the govt. servants.

According to P.F cash book accounts total receipt and payments made during the year 2014-15 (Both Teaching

and Non teaching cash book) is as detailed below

On verification of FDR register relating to PF account a total worth of Rs.89434705.00 (including interest)

investments shown as on 31.3.2016(29 FDRS) Due to non-maintain ofabstract registers the total amount available

cannot be certified in audit. Action would need to taken to maintain the said register and produced to audit. The

loss if any sustained in this regard would need to be made good from the persons are persons responsible.

Non -Teaching Teachingo.B L,47,39,355-OO L,O9,22,095-00

Receipt 2,55,09,346-00 1,38,59,416-00

Total 4,L2,47,69L-OO 2,47,8L,51L-OO

Expenditure:

lncluding FDR

2,77,45,4O9-O0 1,44,45,332-OO

C.B as per cash book

31-3-2015

1,35,O2,272-00 1,03,35,179-00

Un cashed

cheques

L,5O,777-O0 85,000-00

C.B As per Pass Book 1,36,53,049-00 L,04,2L,!79-OO

{

80

Abstract 2015-16

ABSTRACT

cAsH BOOK AS ON 31-3-2016

Total FDR available as on31.3.2016 -Rs. 89434705.00

Therefore action would need to be taken to follow the orders of the govt. And maintain all the registersrelated to PF and report the compliance to audit or else the loss if any sustained woutd need to be made goodfrom the person or persons responsible and credited to PF account of the individuat.

1 Asper General Staff P.F Cash book as CB on

31.3.2015

L,35,02,272-OO

2 As per Teaching staff Cash book CB 31.3.2015 10336179-00

Total cB 23838451-00

F.D.R purchased during 2015-16 1,90,00,000-00

8l

. 12(3OI) INVESTMENTS - REGISTER OF INVESTMENTS NOT PROPERLY MAINTAINED -.- CERTAIN DEFECTS NOTICED lN MAINTENANCE OF ITWESTMENTS - FDRS MATURED

NOT ENCASHED AND CONTINUED WITHOUT EXTENDING THE PERIOD

IOSS OF INTERESTS TO THE CORPORATION FUNDS - NEEDS RECOVERY:

On verification of file Roc.No.5458/20(N/B1,of Municipal for Corporation, Kakinada the year up to2015-16 it was noticed that 1) The lnvestments Register was not maintained properly ln this regard

an objection was raised vide para 13(29) in Audit Report for the year 2Of4 -15 and the followinginvestments noted below the register should be certified by the Commissioner. But the same was not done.

1). As per the guidelines / conditions for depositing of Govt. moftey / funds with Notified Banks / lnstitutions,

every institution shall obtain proposals from at least three notified Banks regarding the banking services and

deposit interest rates Offered by them to decide on placement of funds. The consideration shall first be safety

of funds followed by the rate of interest and other banking services offered by Banks. But on verification ofrecords, the following omissions were noticed which caused loss to the corporation funds.

Further, it is noticed that the amount collected towards taxes, fees

etc., are deposited in SBI Account instead of depositing in PD account and

converted into term deposits since several years, The amounts were kept

in various bank as FDR and even though the period of deposit expired by

the dates noted against each were not withdrawn and cancelled so far.

Encl: statement

82

. USEP\_

s.NoDATE OF

PURCHASE RECEIPT NO. NAME OF THE BANK BRANCH FDR AMOUNTMATURITY

DATE Rate of Interest

1 2 3 4 5 6 7 8

1 27.7.O2 352818 ANDHRA BANK SR PET 113554 lL.70.2072 5(30 Days)

2 5.10.05 145559

ORIENTAL BANK

OF

COMMERCE TEMPLE ST 2000000 5.L.07 5.75(90davs)

Total 2113554

12TH FINANCE

1 8.8.07 700555 SYNDICATE BANK SR PET 3000000 23.9.O7 5.2s

2 2.6.09 39761

ORIENTAL BANK

OF

COMMERCE MAIN 5000000 31.8.09 4.25

Total 8o(xlm0

MIRD

1 4.1.L2 365830 CANARA BANK MAIN 2500000 2.4.t2 7.25

Total 2500m0

OTHERS

1 27.9.2000 45453 SBI TREASURY 2800000.00 27.tO.2003 10

2 6.9.2000 201483 SBI MAIN 58000.00 6.9.03 10

3 24.10.2000 30833 SBI JN PUR 4425.00 24.10.03 10

4 5.1.04 355571 SBI TREASURY 15000.00 5.1.11 5.25

5 9.9.2000 201485 SBI MAIN 500.00 9.9.03 10

6 11.5.98 10519 SBI TREASURY 1000.00 2!.1.O4 t2

7 t3.72.07 976596 SBI COMM.BR 7358.00 13.12.08 8

8 24.L.200L 46L238 SBI TREASURY L7225.O0 24.t.O4 10

9 t4.72.OL 92346 AB ]N PUR 1425.00 13.72.42 9.25

10 27.tL.Ot 92265 AB JN PUR 2050.00 20.I7.O2 9.25

Total 2907093.O0

INDIAN COAST GUARD

1 12.4.L2 705205

ORIENTAL BANK

OF

COMMERCE MAIN 2s00000 28.5.t2 9

2 L2.4.12 705209

ORIENTAL BANK

OF

COMMERCE MAIN 2500000 28.5.12 9

Total 5000000

BRS

1 27.9.2000 5512

State bank oflndia MAIN 2800000 27.10.2003 10

GENERAL

7 30-03-12 r32009 Andhra Bank Suryarao peta 5000000 04-02-15 9.00

2 04-02-14 526639 Canara Bank Kakinada 5000000 08-03-14 7.50

3 2t-01-14 335151State bank ofHvderabad Ramarao Peta 1000000 l9-05-13 7.25

4 03-04-13 345564United Bank ofIndia Bhaskarnagar 10000000 t4-02-14 800

5 30-12-13 4575053 Bank of India Bhanueudi Jn 2500000 t4-02-r4 6.75

5 30-12-13 124438 Svndicate Bank Main 1000000 16-05-12 5.75

7 3-04-13 408767 Svndicate Bank Main 1000000 l8-05-13 5.75

8 02-04-13 91 30400123 18084 Axis Bank Main 2500000 20-04-13 6.25

9 05-03-13 850092 SvndicateBank Gandhinasar 1000000 30-03-13 9.35

10 3 l-03-12 1082 l0Chaitnya GodavariGrameena Bank Ashoknagar 2500000 30-03-12 7.50

83

11 30-12-l I 83t542State bank of

Ramarao Peta 10000000 o3-o7-14 9. l5

t2 03-02-14 471688 Andhra Bank Cinema Road 2500000 20-04-t3 6.00

13 05-03-13 223t56 Karur Vysva Bank Kakinada 1000000 7.70

14

30-03- I 3 416755 Viiara Banli GGH Branch 1000000

15 05-04-13 914040000052126 Axis Bank Kakinada 2500000 8.00

16 0l-01-14 t66r,02 Canara Bank SME Branch 5000000 2r/02115 7.00

t7 0l-06-2015 374686 tndian Bank Bhaskamagar 5000000 03-04-2015 9. l6

28 03-04-2014 86754s l I 0002363 Bank of IndiaMadhura nagarbr 2500000 28t02n5 9.05

2t 28-02-2014 3 169 Svndicate Bank main branch 2500000 utua$ 9.l l

2t t7tlau 97683 Andhra Bank Suryarao peta 5000000 rsltv13 7.00

22 27.3.20t5 282762 Andhra Bank 2500000 27.9.20t5 8.50

23 27.3.2015 832301 SBH 2000000 27.9.2015 8.50

24 31.3.2015 6306869 IDBI 1500000 1.10.2015 8.80

25 30.t2.2013 201277 Indian Bank 2500000 t4.2.20t4 8.50

26 30.t2.2013 2t6471 Andhra Bank 5000000 15.2.2014 7.50

27 4.4.2W9 707855 Corporation Bank 1627632 4.4.2010 8.25

28 2.4.2015 950327 ANDHRABANK 1500000 2.7.2015 8.50

29 I1.3.2016 2t469Bharathiya MahilaBank 2000000 11.3.2014 7.50

30 6.12.2014 1757814 KVB Bank 2266952 21.t.2015 7.70

31 6.12.2014 1757820 KVB Bank 2t999 21.1.20t5 9.00

32 6122014 1757821 KVB Bank 21999 2r.1.20t5 9.00

33 6.t2.2014 1757822 KVB Bank 21999 21.1.2015 9.00

34 6.12.20t4 t757823 KVB Bank 21999 21.t.2015 850

35 6.t2.20t4 1757815 KVB Bank 21999 21.t.20t5 850

36 6.r2.20t4 1757818 KVB Bank 2199g 21.t.20t5 8.40

37 6.12,2014 1757816 KVB Bank 21999 2t.t.2015 7.74

38 6.12.2014 1757819 KVB Bank 2r99g 2r.1.2015 7.70

39 19 I1.2014 17578 r5 KVB Bank 1049486 4.1.2015 7.70

40 16.12.20t4 t7578 KVB Bank 10185 4.1.2015 9.0

47 t6.t2.24t4 17578 KVB Bank 10185 4.7.2075 9.0

42 16.t2.20t4 t7578 KVB Bank 10185 4.1.201s 9.0

43 t6.t2.2014 17578 KVB Bank 10185 4.7.207s 8.50

44 1612.20t4 17578 KVB Bank 10185 4.1.2015 8.50

45 t6.12.2014 17578 KVB Bank 10185 4.7.20t5 8.50

46 16.12.2014 17578 KVB Bank 10185 4.1.207s 7.70

47 t6.12.2014 17578 KVB Bank l0l8s 4.1.201s 7.70

Total: 90701542

PF

FDRs NOT

REI{EWAT

S.No

Date ofPurchases

Account Number Name of the Bank

Name of thebranch

FDR amount

Maturitydate

Rate ofinterest

7 77.72.2009

24.6.2070

31027709417 SBI,KAKINADA Kakinada 1235946 L7.72.2014 7.2s

2 30905005909 SBI,KAKINADA Kakinada 478473 24.6.74 9.50

3 27.8.2012 3306s736473 SBI,KAKINADA Kakinada 1o929s73 27.8.2013 9.00

4 30.3.2013 3291s38s869 SBI,KAKINADA Kakinada 15000000 30.3.2014 8.75

84

5 28.3.2013 2562010068001 AB.KAKINADA Kakinada 5476715 28.3.2074 9.20

5 29.12.2012 s312002006087 AB.KAKINADA Kakinada 3517515 29.L2.2073 9.00

7 25.2.20t5 s1920100790s2 AB.KAKINADA Kakinada 2500000 27.5.2015 8.0

8 29.8.2017 1112303101s839 Oriental bank Kakinada 5000000 29.5.2072 9.60

9 6.4.2015 915040015542475 Axix Bank Kakinada 4000000 7.10.201s 8.50

Total: 48137s63

Note:On verification of FDR registers out of 29 FDRs only 9 FDRs matured but not renewed reasons not explained in audit.Half Margin

letter issued Vide.Lr.SA.No99 I 2Ot6-17 Ot.22.3.2077

PF FDRS REMITTED WITH INTEREST

S.No

Date ofPurehases

Account Number Name of the Bank

Name of thebranch

FDR amount

Maturitydate

Rate ofinterest

1 31.7.2073 3ss48363086 SBI,KAKINADA KAKINADA 26s0868 37.7.2022 8.7s

2 23.7.2013 35561020621 SBI,KAKINADA KAKINADA 1633820 23.7.2022 8.75

3 27.a.20t3 3ss48036401 SBI,KAKINADA KAKINADA 20297L9 27.8.2022 8.75

4 9.7.2074 35548t64172 SBt,KAK]NADA KAKINADA 2424444 9.1.2020 9.0

5 17.t2.2014 31021699763 SBI,KAKINADA KAKINADA 1829174 17.12.2019 8.25

6 12.4.2074 tt7t7473tO9 SBI,KAKINADA KAKINADA 7\8777 12.4.2079 8.s

7 .12.4.2014 1111741308s SBI,KAKINADA KAKINADA 160994 12.4.2019 8.5

8 23.7.2013 11117410041 SBI,KAKINADA KAKINADA 289759 ?3.7.2078 8.75

9 7.t1.2073 11117413686 SBI,KAKINADA KAKINADA 69311s 7.77.2018 9.0

10 13.1.2014 71777420794 SBI,(AKINADA KAKINADA 354968 13.1.2019 9.0

11 9.7.2014 1t117473697 SBI,KAKINADA KAKINADA 1313332 9.1.2019 9.0

t2 19.71.2074 tt777AtOOs2 SBI,KAKINADA KAKINADA 2170753 19.Lt.2077 8.75

13 2L.s.2014 3096s673122 SBI,KAKINADA KAKINADA 159233 24.s.201s 8.s

t4 24.5.2074 3096s07161s SBI,KAKINADA KAKINADA 478413 24.s.2079 8.5

15 24.s.2074 30966672734 SBI,KAKINADA KAKINADA 150233 24.s.2019 8.s

16 17.12.20t4 31021708848 SBI,KAKINADA KAKINADA 1829774 17.12.2019 8.2s

17 2s.2.207s 32604010008040 SYNDICATE BANK KAKINADA 2500000 12.4.2016 7.71

18 2.2.2016 35545739600 SBI,KAKINADA KAKINADA 1510356 2.1.20t9 7.5

19 3.12.201s 62446885723 SBH KAKINADA 9500000 3.12.2016 7.75

20 72.11.20L5 6244406987L SBH KAKINADA 9500000 12.17.2076 8.0

Total: 4t297t42

Note: l.Consolidated abstract register not prepared and produced

2.FDRs Re-invested interest particulars not furnished and not shownln cash book -connected files may be produced to audit. Half Margin letter issued

Vide.tr.SA.No.99/2015-17 Dt.22.3.z0tl

BPS

1 5151 ANDHRA BANK

CINEMAROAD 1500000 77.O3.20tO 8.00

2 17.03.2009 168343 ANDHRA BANK

GANDHINAGAR 1500000 04.04.10 8.00

3 04.04.09 136015 ANDHRA BANK JN PUR 2500000 17.03.10 8.00

4 17.03.09 388063 ANDHRA BANK JN PUR 5000000 77.O3.1O 8.00

5 17.03.09 156202 ANDHRA BANK

SRINAGAR

COLONY 1500000 04.04.10 8.00

6 04.04.09 724337BANK Of

MAHARASHTRA KAKINADA 1000000 02.t2.LO 6.50

7 07.12.o9 t23692BANK OF

MAHARASHTRA KAKINADA 2500000 07.04.10 8.75

8 07.04.09 33722L INDIAN BANK KAKINADA 1500000 05.04.10 8.00

9 05.04.09 37403L

INDIAN

OVERSEAS

BANK KAKINADA 1500000 17.03.10 0.00

85

I10 18.03.09 7 850

PUNJAB

NATIONALBANK KAKINADA 1000000 6.4.10 7.00

11 5.4.09 9t7936 SBH SARPAVARAM 1500q)o 6.4.10 8.25

t2 7.4.O9 403034 UCO BANK KAKINADA 1000000 6.4.10 8.50

13 6.4.O9 189070

UNION BANK OF

INDIA KAKTNADA 1000000 4.4.LO 8.00

74 4.4.O9 908793UNION BANK OF

INDIASRINAGAR

COLONY 1500000 4.4.10 8.00

15 4.4.O9 25772L VIJAYA BANK KAKINADA 1000000 24.L7.10 7.00

15 24.L7.O9 257625 VIJAYA BANK KAKINADA 1000000 28.8.10 7.00

\l 28.O8.ff) 14333 ANDHRA EANK JN PUR 5000000 17.08,11 7.O0

18 17.08.10 14088 ANDHRA BANK JN PUR 393934 28.04.11 5.50

t9 28.04.10 15188 ANDHRA BANK JN PUR 2500000 2.6.\t 6.75

20 3.3.11 s436834 BANK OF INDIA KAKINADA 4000000 23.O2.71 6.25

27 24.lt.2010 124988BANK OF

MAHARASHTRA KAKINADA 4000000 01.07.11 5.50

22 01.07.10 L248LO

BANK OF

MAHARASHTRA KAKINADA 22200 a6.o5.72 7.OO

23 06.05.10 134368 SBH MAINROAD 1000000 26.O2.t! 6.50

24 26.2.10 734343 SBH MAINROAD 1000000 29.1.11 6.50

25 29.1.10 918250

INDIANOVERSEAS

BANK KAKINADA 2500000 02.06.11 0.00

26 03.03.11 622830 SYNDICATE BANK MAINROAD 1500000 4.3.11 6.50

27 4.3.11 t5527 ANDHRA BANK JN PUR 3000000 25.6.L! 6.75

z8 25.6.1I zL4A852 BANK OF INDIA BHANUGUDI 7753326 9.5.11 9

29 9.6.11 5683012 BANK OF INDIA M.NAGAR 5000000 1.10.11 9.25

30 1.10.11 823058 INDIAN BANK B.NAGAR 2500000 1.L7.tL 7

31 1.11.11 738091034057 ING VYSYA BANK KAKINADA 2500000 4.7.12 8.7

37 4.L.12 2756969 BANK OF INDIA M.NAGAR 1000000 28.3.!2 9.25

33 28.3.12 67tL60INDIAN

OVERSEASBANK N.TEMPLE 1000000 2t.3.72 9.5

34 27.3.L2 238362

CHAITANYA

GODAVARI

GRAMEENA

BANK KAKINADA 2500000 29.3.12 10

35 29.3.12 2256977 BANK OFINIDA M NAGAR 2500000 30.3,12 9.25

35 30.3.12 477824KARUR

VYSYSABANK KAKINADA 2000000 25.5.12 9

37 25.5.12 5673929 BANK OF INDIA MAINROAD 2500000 3L.3.12 5.5

38 3'J..3.L2 540079 CANARABANK KAKINADA 1836600 7.4.!2 9.25

39 7.4.12 540080 CANARABANK KAKINADA 2368425 21.72.11 9.25

40 27.12.t7 540081 CANARABANK KAKINADA 1134255 30.7.72 9.25

41 30.1.12 540082 CANARABANK KAKINADA 30124s9 25.2.72 9.25

42 25.2.t2 65674!

INDIANOVERSEAS

BANK

MAINBRANCH 5000000 13.9.11 9.25

43 13.9.11 553102 toB KAKINADA 7697646 22.6.72 9.25

M 22.6.L2 4575044 BOI, KKD K,AKINADA 2500000 28.5.13 6.7s

30.6.13 Total 97222845

86

: The reasons, as to how the Corporation authorities invested the amounts for thevarious periods in different banks with different rates of interest (viz.) 10.00% to 4.50% which resulted in causingloss to the funds of the corporation was not explained in audit.ln view of the above, action would need to be taken for proper maintenance of the Registe. in the prescribedpro forma along with relevant documentary evidences, rectifying the defects pointed out above.

The loss would need to be made good from the person or persons responsible and credit particulars pointed outto audit.

87

coDE I(O 9

1a3U tUrrcIPAL rurl,s - UTILISATIOT OF ilITTICIPAL FITIIDS Ir SLUil AREAS FORWATER SIIPPLY AITD SATITATIOT - GOIUERIIUEf,T trgfRUgTIOf,S IIOT FOLLOIf,]ED:

G.O.Ms.No. 265 MA&UD(K2) Dept. dt: 19.7.O4 has instructed all tJle Municipalities tospend at least 40olo of the net funds avrilable in slum areas giving priority for provision ofwater supp$ and sanitation besides earmarking compulsory expenditure of 15Vo of all thebudget expenditure for the welfare of SC's artd 7 .5o/o expenditure for the welfare of S.Ts inaddition to 5o/o of reservation of funds for the welfare of Women & Children. However, asverilied from the connected record and the Annual account for the year 2015-16 no suchexpenditure has been earmarked and expenditure incurred thus viol,ating the Govt.instructions which was highfy irregular. The details are as shown below

Gross income of the MC (excluding O.B.) Rs.8O88O7944-O0

Deduct:

FDRs

Deposits to424362

G.P.F 78778319

Others 240a3807

APGST &

CST,VAT,IT,

4052

779r196

4803898

LIC 2940158

Service Tax 664456

Seinarage Charges 2732377

13rH Finance 74500241

Rental moneydeposits 13075

From others 10088

Edu.Cess 922

Total: 211122856.00

NET AMOUNT RS. 597685078.00

As per the instructions issued in the said G.O.,4tr/o of the Net funds available i.e.

Rs. 239074031.0O has to be spent for water supply and ssrftation in slum areas. But this

has not been done, thus defeating the purpose of instructions of the Govt. Furtlrer, the

records do not revesl tlre observance of GovL instructions regarding earmarking of funds for

tlre welfare of sc's(157d, sT's(7.57o) and W&CW(S7o). This is highly osectionable alrd would

have a negative efrect on the welfare measures of the Govt. immediate action would need to

be taken in this regatd.

88

Code No.09

t2l32l DOUBLE ENTRY ACCRUAL BASED ACCOUNT rNG SYSTEM - REGISTERS &

FORMS PRESCRIBED UNER DEABAS . NOT MAINTAINED & FURNISHED - NEEDS

ACTlON:

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

registers to be maintained at various sections of the ULB as defined in the AP Municipal Accounts

manual were not maintained in this corporation and furnished to audit to verify the basic entries made

in the Books of accounts. Basing on the cash books prepared manually, the verification of final

accounts by the RCA the Arrears were verified. Action would need to be taken to maintain the same

for the subsequent years so as to have a clear picture of accounts.

S!.No. Name of Register / Form Form Nurnber prescribed

in APMAM

1. Cash Book GEN -1

2. Journal Book GEN -2

3. Ledger GEN -3

4. Receipt Voucher GEN -4

5. Payment Voucher GEN -5

6. Conila Voucher GEN -5

7. Journal Voucher GEN -7

8. Receipt GEN -8

9. Receipt Register GEN -9

10. Statement on status of cheques received GEN -10

11. Collection Register GEN -11

L2. Summary of Daily Collection GEN.12

13.. Register of Bills for Payment GEN -13

t4. Payment Order GEN.14

15. Cheque lssue Register GEN -15

16. Register of Advance GEN -16

77. Register of permanent Advance GEN -17

18. Deposit Register GEN -18

19. Summary Statement of Deposit adjusted GEN -19

20. Demand Register GEN -20

21. Notice / bill GEN -21

22. Summary Statement of Bills raised GEN -22

89

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

24. Summary Statement of Notice Fee, Warrant Fee,

Other Fee

GEN -24

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

26. Summary Statement of Refunds & Remissions GEN -26

27. Summary Statement of write offs GEN -27

28. Statement of Outstanding liability for Expenses GEN -28

29. Document control Register / Stock Account ofReceipt / Cheque Book

GEN -29

30. Register of lmmovable property GEN -30

31. Register of Movable property GEN -31

32. Register of Land GEN -32

33. Function wise lncome Subsidiary Ledger GEN -33

34. Function wise expense subsidiary ledger GEN -34

35. Asset Replacement Register GEN -35

36. Register of Public lighting system GEN -36

90

12(33) Workers-out sourcing employees-Srl B.Suryannarana Murthy appointment of Retired person-

Permission of Commissioner and Director of Munic3pal Administration AP Hyderabad - not obtained

-needs ratiftcation. Rs. 1,02,455 {X}

On verification of file Roc.No.4969/2OL4lCl Dt.5-9-2015 of Commissioner, Municipal Corporation, a

retired employee was appointed on out sourcing with effect from 5-9-2014 on consolidated pay of Rs.1Q0(X)/-

PM . ln modification of orders, issued on 15-11-2014, the remuneration of the person was reduced to Rs.670O/-

PM w.e.f 5-9-2014

As per Lr.Roc.N o.f623Al2OfOlM3, Dt.14-2-2011 of Commissioner and Director of Municipal

Adminisffiion the ULBS in the state were directed not to further engage the workers on outsourcing basics or

on any other mode without the permission of Commissioner and Director of Municipal Administtation. But no

specific sanction wass obtained for the appointment of Sri B.Suryannarana Murthy and no proposals were

submitted for ratification of the action of Municipal Corporation

tn view of the above, the expendlture incurred towards payment of remuneration Rs.

102,455 -00 is held under objection.

1.Vr.No.106/4-15 Remuneration for the month of 3/2015

2.vr.No.369/6-15 Remuneration for the month of 4/2015 & 5/15

3.vr.No.5o2r-15 Remuneration for the month of 6/2015

4.Vr.No.1095/11-15 Remuneration for the month of 22015 & 8/15

5.Vr.No.1095/7-15 Remuneration for the month of 9l2ol5 & lollsEnhanced Remuneration to Rs.830Ol- per month

w.e.f 1-9-2015 no authority produced to audit

CR No.52 Dt.19-8-2015 Rs. 5700 to 8300

6.Vr.No.1365/12-15 Remuneration forthe month of 1l/2o15

=6700-00

=13400-00

=6700-00

=13400-00

=16600-00

=8300-00

=15355-00

=11000-00

=11000-00

1.02,455-00

7.Vr. No.1482/1-15

8.Vr.No.1752l3-16

9.Vr.No.1835/3-16

Arrears from 13-10-2015 to 3(}1L-2OLS & t2l2015Enhanced Remuneration to Rs.UoO/-PM As per

CR.No.25, Dt.3-1-2016 8300/- to Rs.110@/-

Remuneration for the month of 1/2016

Remuneration for the month of 2/2016

Total Rs.

9l

Code No.9

12(34) Ortrorr.in" -Drir"o "oooint"d

on ortrorr.in" b"rir-Continr"d-Aoooint."ntof Drivers more than cadre strenEth-itresular-loss needs recoverv.

Due to Non observance of Govt. Orders G.O.Rt.No. 4271 (SMPC) Dept., dt.1.11.2008 and instructions of the C.O.M.A., A.p., Hyderabad in lr RocNo.16238/2010/M3, dt.L4.z.zo!L. The drivers who are appointed on out sourcing basisin excess of the cadre strength of the posts should be discontinued and report to thecadre strength particulars to audit along with number of persons appointed onoutsourcing basis as drivers.

The defect pointed out in para 11(41) of the Audit Report for the year 2O!4-L5,No action was taken to rectify the defect pointed out there in.

Further it is noticed from the fire, that the remmunaration of the 36 drivers wasenhanced from Rs.8000/- to Rs.11000/- in proceedings RoC.No.29Z2OOS,F4 Dt.14-4-2016 of the Commissioner Mpl.Corporation Kakinada read withG.O.Ms.No.224,Dt.13.10.2015. The said Go. ts not applicable to the drivers. The excesspayment made due to above would need to be worked out and recovered from thepersons responsible.

Necessary action would need tocompliance report to the audit. TheCorporation Funds if any would need toresponsible.

be taken to rectiryexcess payment orbe made good from

the above defect andloss sustained to thethe person or persons

code No.9

process of comDost not exolained _loss to municioal funds.

lnspite of the defect pointed out in para No. 11(40) of the Audit report for theyear 2014-15, No action was taken for the sale of Organic Compost and no amount wasrealised on the sale of organic compost during the year 2015-16. The reasons for thesame were not explained to audit. lt is not known whether the Organic CompostMachine is working or not in the T&p Register or not. Nece.sary aftion wourd need tobe taken to deposit of the organic compost if the machine is working and pointed out toaudit.

t

t

92

12(36) FURNTTURE-PURCHASE OF FURNffURE FROM LOCAL SUPPLTER-CONTRARY TO GOVERNMENT

O RDERS{ RREGUIAR-EXPEN DITU RE: Rs. 250091-00

On verification of the following vouchers, a total amount of Rs. 173294-00 was incurred

towards purchase of furniture to the Municipal Corporation.

SI.No.

Vr.No&Dt. Particulars of suppliers Amount

L L333lL2-Ls Sri B.S.R.K.Trinadhulu Kakinada towards

Godrej furniture at Commissioner

Campus Office

34216-00

2 L7s3l3-L6 Sharoff room CG FR safe 1050 + 2KL B/W 38428-00

3 Ls68/2-t6 Purchased from Govidharajulu, Kakinada

1.P.V.C.Chair 200 X 250-00

50,000-00

2.Steel tables 10 X &25-004r'2sO-OO =

3.Table cloths 5 X 1280-00

6400-00

100650-00

100650-00

4. LL6s/LL-20L5 Purchase of commissioner quarters 76797-OO

Tota! : 250091-00

Government in Cir. Memo No.7528-A/LBL|TFR|2O13 dt,8-4-2013 issued ban orders for a period

of one year with effect from 1.4.2013 to 3L.3.2OL4 for purchase of furniture's in Government and

Local Body Office. ln continuation of ban orders imposed on purchase of furniture vide Cir. Memo No.

8083-A - 121-TFR - 20t4, dt.15.4.2014. Contrary to the Government Orders Commissioner Municipal

Corporation Kakinada purchased furniture for an amount worth of Rs. L73294-OO to provide furniture

to Municipal Office which is highly irregular. Disposal particulars of old furniture was not pointed out

and stock register of furniture not produced to audit. As per G.O.Ms.No.148 F&P Dept., dt.21.10.2000

the financial powers ceiling limit for District unit offices is Rs. 10,000.00 in case of purchase of

furniture, but the Commissioner incurred Rs. 250091-00 without specific sanction by relaxing ban

orders of Government.

Necessary action would need to be taken to obtain ratification orders from GovernmenU

otherwise the amount would need to be recovered from the person or persons responsible.

93

On verification of annual account for the year 2015-16 there is no amount was collected under

profession tax from works contractors. The register of registered contractors were not made available

to audit Due to non availability of said register the correctness of the amount to be recovered under

profession tax could not be worked out. Necessary action would need to be taken to maintain the

register of contrastors and recover the profession tax from them and intimate credit particulars to

audit.

Code lfo. 9

12l3El DEPOSTTS - PttrDrr(} FROU YEARS rlOGgrIrER SrrOrrLD BE LAPSED - TEEDA

ACTIOIT:

Deposits remaining unclaimed for ttree completed years a,fter their refunds fa1l due

and surplus proceeds of distrait property not claimed within six months from the date of sale

should be lapsed ald credited to tJre revenue Head of account. The deposits thus lapsed shall

be entered in a register called "Register of t apsed Deposits" which should be maintained in

the form set out in Annexure VII to the rules retrating to Deposits issued in G.O.Ms No. 519

MA dated o4-o7 -1970 as ernended in G.o.Ms No. 385 M.A. DL l2-O7 -L97 4. For the claims

subsequently made and admitted, the rmounts concerned may be refunded from the general

balance of the Municipal Corporation with the sanction of tJre Corporation.

Therefore action would need to be taken accordingly under a report to audit.

CODE ITO 9

12(391 SAXTTATIOT - DEPLOYUEtrT OF COtrTRAgT L/\BOUR-

According to Section 48O to 572 of Hyderabad Municipal Corporation Act, 1955 Urban

Local Bodies have the obligation to clean the roads and drains and collect, lift ald car4z the

garbage to the dumping yards and dispose such garbage through scientific methods.

Sanitation includes mainly cleaning of roads ald drains. The CDMA, A.P.' Hyderabad vide

Roc No. l55l2OL2/Hl dt 2g.l2.2oog, and Memo No. 155/2010 /Hl dLl2.8.2O1O issued

comprehensive guidelines to be followed in engaging public health stalf on outsourcing basis.

12(37)Profession Tax from Contractors not deducted -lrreeular

94

It v/as observed that those guidelines are not being followed by the municipality incalculation of the total man power required. Reasons for violation of CDMA instructions maybe furnished to audit.

Code IIo.9

t2lfil

In exercise of the powers conferred under section lg7, l9g and 199 of H.M.c., Act,f955, had specified that the tax on vacant larrd be levied at l7o of the value of tlrat landedproperty prevailing in the market, as determined by the registration department.

The monthly lists of vacant lands (requiring the levy of tax) prepared as per t]:eproperty tax assessment register for t]le year 2015-16 were not made available for verilicationin audit. ,The demand under vacant larrd tax for tJre year 2015-16 was not fixed dulymaintaining the current and arrear demand registers.

Further, the tax on vacant l,ald was found to have been levied based on the propertytax assessments made from time to time. Instead of preparing the lists of vacant lands onthe basis of the property tax assessments. An independent survey by the outdoor stalf wouldneed to be got done for identification of the vacant lands in the limits of the Corporation andthere by demand fxed properly, both current ald arrear. It is also necessarj, to take upsurvey in the Gram Panchayat area i.e. S.Atchuthapuram, Gangalapalli and swamy Nagarwhich are merged with Municipal Corporation, IGkinada

Code l!Io.9

L2l4tl

OBSER\IATIOIIS OIII VACAITT LITIYD TAX:

A)ilon tdeutlflcatlon of vacaat plots for leqy:

Section 85(3) of the Municipalities Act, 1965 read with instructions issue6 by Govt ofAP provides for levy of a tax on vacant lands in Municipal limit@ o.2oo/o per annum of thecapital value of the site/land. The levy of VLT has been long neglected by the Municipalitieseven though this is a poten ial source of income. But the collection of rax is indeeddifficult in view of the diIficulty in fmding the actuar owners of the site. This informationcan possibly be obtained from the Registration Department:

(Al Audit Obacrned thet:

1-

95

. The Municipal Corporation had not made any effort for identification and

collection of Vacant Land Tax. In view of the fact that the Municipal Corporation has

been receiving requests for approval for construction of buildings this information

can be utilized for collection of Vacant Land Tax.

o Even though the VLT was being collected by the Town Planning Wing at the

time of giving approvals for Building constructions for tl:e previous 3 years, the fee

thus collected was not being accounted for under the VLT.

o The Municipal Corporation needs to urgenfly identiff all the vacant sites

Within Municipal limits.

12(42)VAT & IT NOT DEDUCTED

VAT not deducted -lreeular: Rs.224745.fi,

The following amounts were drawn and paid to A.P AGRO industries Development Corporation limited

Kakinada towards supply of tyres tubes and flaps to water work vehicles.

On verification of said from the bills it was noticed that the rates which are claimed in the bills

inclusive of all taxes etc, but l.T and Vat was not deducted by the Municipal Authorities during the payment of

said bills. Under sec 194-C of lT Act 1951 and Sec 5H of APGST 1957, VAT and lT has to be deducted at

source(TDS) by the executive Authority and it is responsibility of the Executive Authority. But in this case lt was

not deducted from the billwhich is contrary to the Government orders

sl.N

o. Voucher No.Dt Particulars Eill Amount IT

12.24%l

VAT

(s%)

1 76s812-76 Tube for tractor front and 90G1616 PR Tyre with

Tube and flap of JK

51730 1159 2s86

2 !66312-76 Tube and Flap of JK tyre make for APOSBG 7655

tractor of water supply at Victoria water work82140 1840 4707

3 2641s-7s Jaya Sri medical Corporation ,Narasarao peta,

Supply of Medicines to the F.R.U Hospitals,

Kakinada

85628 Deducted 4281

4 6791g-ts Jaya Sri medical Corporation ,Narasarao peta,

Supply of medicines to the F.R.U Hospital

jagannaickpur,KKD

97397 Deducted 4870

5 so617-ts Aruna enterprises,Kakinada supply of Lab articles to

F.R.U Hospital jagannaickpur,KKD

48415 Deducted- 2427

6 37916-7s Anna Trading Supply of Rekhu Chetalu 742480 Deducted 7124

7 37816-ts Anna Trading Supply of GunaPalu 39500 Deducted 7975

8 t6u4-75 Anna Trading Supply of Coconut oil 578r'30 Deducted 28927

9 762lts Anna Trading Supply of Gammelas 10851s Deducted 5430

10 t6814-ts Nani Krishna SupplY of line Powder 299786 Deducted 14989

11 2414-ts The Bhavani Co-Operative stores, supply of

bleaching powder

130000 Deducted 6s00

!2 2314-15 The bhavani co-operative store Supply of phenyl 22sOO Deducted ttzs

13 tso4/t-76 Anna TradingSupply of bleaching powder 570285 Deducted 28s74

96

14 1s03/1,16 Anna Trading Supply of line powder pidugu ralla

sunnam

372464 Deducted 75623

15 7233171-75 Sowbhagya press, supply of printing bool! forms

etc.,

1407363 Deducted 70368

16 79019-t5 Nani Krisihna emporium, supply of stationary 143735 Deducted 7187

t7 779813-1,6 Nani l(risihna emporium, supply of stationary 276398 Deducted 13s10

18 7176lt7-7s M/s Lakshmi Durga refrigeration to condition

works, XKD

18183 Deducted 909

19 148s/1-16 M/s Dhana Lakhmi electrical work, XKD 26101 Deducted 1305

Total: 2999.00 2247 4s

During the course of audit for the year 2015-16 lt was noticed from the following

vouchers total amount of Rs.183025/- was drawn and paid to JAYASRI MEDICAL

CORPORATION, Narasaraopeta Guntur District, towards supply of medacines as per the

requirements Roc.No.7170l06/F1 Dt.10-3-2015 and Roc.No.7L7O/06lF]-, Dt.17-6-2015 made

by the Commissioner Municipal Corporation Kakinada,

On verification of file, it was noticed that the following quotations obtained from

various medical agencies for purchase of medicines on emergency to supply for 1't referral

unit hospital.

l.Durga Devi Medical agencies, Narasaraopeta

2.Sai Sridevi surgical and agencies, Narasaraopeta

3.Jayasri medical corporation, Narasaraopeta

4.Devaki pharmaceuticals, Narasaraopeta

How the Municipal authorities obtained quotations from non-local agencies without

calling tender was not known. The tender of Jayssri medical corporation Narasarao peta

was ordered to supply of medicines vide.Lr.Roc.No.TLTO|O6lFt on 10-3-2015 and 17-6-2015

respectively.

The medicines indented and estimated for an amount of Rs.98000/- and Rs.90000/-

were purchased without calling tenders. As the total value of the purchased material cost

exceeds Rs.20,000-00 is required to callin8s tender under appendix-Vof store purchase

manual. But the Municipal authorities were obtained quotations from non-local agencies

without calling tenders to get competitive rates.

1. Voucher No.264, Dt.5/2015 for an amount of Rs.85628/-

2. Voucher No.579, Dt.8/2015 for an amount of Rs.97397/-

ln view ofthe above facts the expenditure incurred towards purchase of medicine

without calling tenders is irregular. Necessary action would need to be taken to enquire into

the matter departmentally and recover the loss if any sustained in this regard.

97

U(tMlEngineering services providers - Birth & Death Data Entry Operators and computers supply-lncome tax short deduction-Needs recovery:Rs.54358.00

Under sec.1.94(J) of lncome tax Act 1961 lncome Tax has to be deducted @ LO% on payment offee the professional services providers i.e, legal Medical Engineering, Accounting, Technical

consultancy and Advertising etc., ln the following vouchers Mpl.Corporation paid fee for engineering

services providers i.e by the lndhu counseling service, Kakinada and ARSDI Technologies, Kakinada by

deducting l.T at2.24% of fee instead of 10% which is irregular. The short deduction of lT from serviceproviders fee worked out to Rs.54358.00 would need to be recovered from the person are persons

responsible.

sl

N

o.

Voucher.

No.tX.

Particulars Amount !ncome

tax to be

deducted

lncome

tax

deduct

ed

Short

deduction

L L667/

2-L6

lndhu Counseling service, in

Kakinada Corporation

recording B&D data from1991to 2005 @ Rs.1-69 paise

268625 26862 5273 21589

2 L422/

1-16

lndhu Counseling service, in

Kakinada Corporation

recording B&D data from1991to 2005 @ Rs.1-69 paise

ST not deducted, lT short

deduction 0.24o/o

L00,000 10000 10000

3 7771

9-15

Arts the Technologies tosupply technical persons &computers

483 X Rs.370/- =t787LO

483 X60 Computers 28980

2.O7.690

2,07,690 20769 nil 24769

98

4 L6681

2-t6

-do-

ARSDI, Technologies,

Kakinada

lT Deduction

Rs.(-)

1,50,000

gooo

L,47,OOO

15000 3000 12000

54358.00

12(45}CEtt PHONE CHARGES CEILING ttMtTS ENHANCED AND UTIIISED.AUTHORITY NOTPRO DOUCED-EXCESS UTIIISATIO N CHARGES N EEDS REcovERY. Rs. 63153.00

As verified from the following monthly ce[[ phone charge bills it was noticed that the monthlycharges are enhanced from Rs.750/- to Rs.L400/-,Rs.400 to Rs.1050/- in Engineering section and alsoenhanced from Rs'400/- to 75o/- in Health Section. The reasons for enhancing monthly ceiling for cellphone charges were not explained. Proper government's orders were not produced to audit. Actionwould need to be taken to recover the excess amount paid towards cell phone charges on behalf of theindividuals.

Vr.No

Dat€

Total Amount of thebilland period

Name

of the

individuals and

designation

lndividual

biil

amount

Ceiling

forindividua

I

Excess

utilization

of the bill

Remitted

Amount

To be

Recov

ered

754

le-7s

13804.00 &23-7-75 to22-8-15

S.Bhavani

Sankar (A.E)

1s98.04 400 1198 548.04 550

tToel11-15

73743.73

And 23.8.15 to22.9.!SS.Bhavani

Sankar (A.E)

7455.44 400 1055.44 405.44 550

K.Virupaksha

Rao(A.E) 7434.34 400 1034.34 384.34 550

737U

t2-7514900.10

And 23,9.15 to22.70.L5

S.Bhavani

Sankar (A.E)

L377.3 400 977.3 327.30 650

K.Virupaksha

Rao(A.E) 1520.35 400 1120.35 470.35 5s0

7s72/

2-t615809.86

+ 15420.O3

23.10.15

22.12.Ls

S.Bhavani

Sankar (A.E)

tto7.27+

7542.55

400

+

400

1843.82 s43.82 1300

K.Virupaksha

Rao(A.E)

1776.67

+

1658.75

400

+

400

2535.4 1335.40 1300

7884/

3-16

76515.22

+

77747.57

And

23.72.15

to22.2.16

S.Bhavani

Sankar (A.E)

1041.05

+

1073.66

400

+

400

L374.77 15 1300

K.Virupaksha

Rao(A.E)

2153.91

+

2333.87

400

+

400

3687.78 2388 1300

2. Roc.No.4343l2OO6lEL

99

72881

72-75

5187.22 and 23.9.15

to22.LO.15

U.Siresha

(c.E.A)2165.3 400 1755.3 111.5 650

tsTU2-L6

3t4r'..44+

4583.74 and

23.10.15

to22.12.L5

U.Siresha

(G.E.A)

761.55 +

t929.32

400

+

400

1890.88 879.32 1011

t88s/3-16

5788.65 +

4997.52 and 23.2.15

22.2.16

U.Siresha

(G.E.A)

2522.85

+

2!54.29

400

+

400

3977.74 2577 1300

t]:osl11-15

19049.00 and 23-8-15

to 22-9-15

S.Prakasa Rao

(A.E)

1369.79 400 959.79 319.79 650

C.H.Narayana

(A.E)

1402.67 400 rc02.67 352.67 650

D.Lakshmi(A.E) 1056.89 400 656.89 6.89 650T.Krishna Jiva

prasad1132.58 400 732.58 82.58 6s0

t28e/12-15

20585.00

23.9.15 to22.10.75

S.Prakasa Rao

(A.E)

1378.13 400 978.13 328.13 650

C.H.Narayana

(A.E)

L497.24 400 7491.24 441.24 650

J.N.S.Lakshmi(A.

E)

1070.89 400 670.89 2A.89 550

T.Krishna Jiva

prasad1155.39 400 755.39 115.39 650

Ls73/

2-16

37738.OO

23-10-15 to22-72-tsS.Prakasa Rao

(A.E}7220.87

+

1204.95

400 +

400

7625.76 325.76 1300

C.H.Narayana

(A.E}1349.05

+

1305.99

400 +

400

1855.04 555.04 1300

J.N.S.Lakhmi(A.

E)

7284.72

+

1279.55

4O0 +

400

7763.67 453.67 I r30o

T.Krishna Jiva

prasad995.50

+

972.68

400 +

400

1158 0 1168

1886

/3-15

38770.00

And 23.12.15

22.2.16

S.Prakasa

Rao (A.E)

L200.42

+

1181.03

400 +

400

1581.45 28L 1300

C.H.Narayana

(A.E)

L294.50

+

1305.90

400 +

400

1800 500 1300

J.N.S.Lakshmi

(A.E)

1153.20

+

1280.01

400 +

400

L633 333 1300

T.Krishna Jivaprasad

987.93+

1005.73

400 +

400

7L94 LLg4

100

,

7L6t/11-15

12708.00

and

23.7.15 to 22.8.15

T.Prasad (S.l) 757 400 357 7 3s0

V.Ravindra 689 400 289 289

V.Lazar 1s03 400 1704 754 3s0

V.Rajendra Prasad 398 400

SK.Jilani 1011 400 6t2 262 350Ch.Negeswararao 1070 400 67L 321 3s0B.Ramakrishan 1475 400 1016 665 350M.Rambabu 693 400 293 293Y.R.l.Reddy 798 400 399 49 3s0K.Satyanarayana 7257 400 858 s08 350G.Satteppa naidu 804 400 405 55 3s0G.Bheemachandr

a rao

857 400 458 108 3s0

K.Sarada 36s 40012911

72-15

13245.00 & 23.8.1s

22.9.7sT.Prasad (S.l) s38 400 138 138

V.Ravindra 492 400 92 92V.Lazar 929 400 529 779 3s0V.Rajendra Prasad 346 400

SK.Jilani 601 400 207 207Ch.Negeswararao 6t7 400 217 217B.Ramakrishan 697 400 297 297M.Rambabu 584 400 184 784Y.R.C.Reddy 488 400 88 88K.Satyanarayana 908 400 s08 158 350G.Satteppa naidu 600 400 200 200G.Bheemachandr

arao

736 400 336 336

K.Sarada 279 400

lzs0lt2-7s

16105.00 &23.9.15 to22.70.!s

T.Prasad (S.l) 789 400 389 39 3s0

V.Ravindra 587 400 187 t87V.Lazar 7L9t 400 797 447 350V.Rajendra Prasad 398 400

SK.Jilani 1794 400 794 444 3s0Ch.Negeswararao 1195 400 796 446 3s0B.Ramakrishan 1393 400 993 643 350M.Rambabu 744 400 344 344Y.R.K.Reddy 662 400 222 222K.Satyanarayana 1381 400 981 631 3s0G.Satteppa naidu 1151 400 757 401 3s0B.Ramchandra

rao

1090 400 590 340 3s0

K.Sarada 593 400 193 193L4371

1-16

t2872.O0 &23.10.15 to22.17.15

T.Prasad (S.l) 697 400 297 297

101

V.Ravindra 772 400 372 22 350V.Lazar 7268 400 868 518 350V.Rajendra prasad 400

1086

400SK.Jilani 400 586 336 350Ch.Negeswararao 7778 400 778 428 350B.Ramakrishan 1068 400

40o

668 318 350M.Rambabu 8L8 478 68 3s0Y.R.K.Reddy 807 400 407 57 3s0

3soK.Satyanarayana 1331 400 931 581G.Satteppa Naidu 887

995

400 487 737 3s0B.Ramchandra

rao400 59s 245 350

K.Sarada 462 400 62 62

7614/

2-

2016

13757.OO

23-11-2015 to22-t2-tiT.Prasad (S.l) 744 400 344 344

V.Ravindra 877 400 | ttt 127 3s0V.Lazar 7204 400 804 454 350V.Rajendra Prasad 670

1034

400 270 270SK.Jilani 400 634 284 350Ch.Negeswararao 1350 400 950 600 350B.Ramakrishan 1L82 400 782 432 3s0M.Rambabu 7025 400 62s 275 350Y.R.K.Reddy 794 400 394 44 350K.5atyanarayana 1193 400 793 443 I aso

G.Satteppa Naidu 1020 400 620 270 3s0B.Ramchandra

rao1055 400 65s 30s 3s0

K.Sarada 492 400 92 92L7441

2-1616084.00

23-12-ts22.1.\s

T.Prasad (S.t) 457 400 457 70v 350

V.Ravindra 1166 400 766 476 3s0V.Lazar 1336 400 936 586 3s0V.Rajendra prasad 7274 400 874 464 3s0SK.Jilani 1138 400 738 338 400Ch.Negeswararao 1797 400 797 447 350B.Ramakrishan 1223 400 823 473 350M.Rambabu 1782 400 I rsez 7032 350Y.R.K.Reddy 880 400

400

480 130 350l(.Satyanarayana 1405 1005 6s5 3s0G.Satteppa naidu 936 400 536 186 3s0G.Ramchandra

rao7044

655

400 644 294 3s0

K.Sarada 400 255 255

7879/

3-

2016

14019.00

23.1.15 to 22.2.16

lPrasad (S.t) 787 400 387 37 3s0

V.Ravindra 718 400 318 318V.Lazar r224 400 824 474 3s0V.Rajendra prasad 7242 400 842 492 3s05K.Jrlani 939 400 539 189 3s0Ch.Negeswararao 10s7 400 657 307 350B.Ramakrishan 7244

1088

?40

400 844 494 3s0M.Rambabu 400 688

I338 350

Y.R.K.Reddy 400 340 340

102

Vr. No. 1038/10-15 Rs. 19401.00

Cell phone ceiling enhanced to the following during the months noted below

no sanction orders were produced

S.No. Particulars Tlsslts

CellNo.

Admitted Bill Actual

eligible

Excess

1 Ch.S.V.Narayana

Swamy

9849905517 1400.00 LL77.AO 750 421

2 A.Ramakrishna 9849906518 1400.00 1078.00 750 328

3 S.Prakash Rao 9849906507 L050.00 1438.00 400 1038

4 P.Rita 9849906509 1400.00 1132.00 750 382

5 Ch.Narayana 9849906508 1050.00 L297.AO 400 897

6 V.V. RamaRao 9849905510 L400.00 1099.00 750 349

7 A.Sury Rao 8808551928 1050.00 1171.00 400 77L

8 D/Lakshmi

Narayana

880855r512 1050.00 1239.00 400 839

9 JNS.Lakshman 880855L993 10s0.00 1050.00 400 660

L T.Giridhar Sai 88085515r.4 1400.00 859.00 400 459

11 A.Harinadha rao 8179834555 1050.00 1149.00 400 749

!2 T.Krishna Jeeva 8L794L2333 1050.00 1459.00 400 1069

13 U.Padmasri 8374257444 1_050.00 1434.00 400 1034

L4 KW.Satyanarayana 9652910888 1050.00 1105.00 400 706

K.Satyanarayana \327 400 921 s7t 350

G.Satteppa naidu 907 400 s07 157 350

B.Ramchandra

rao

1069 400 669 319 3s0

K.Sarada 423 400 23 23

s3455

.00

Grand Total:63163.00

103

12(46) NEWS PAPERS PURCHASED TO READING ROOMS IN MUNICIPAL CORPORATIONAREA & OT'F'ICE CHAMBERS-OLD NEWS PAPERS NOT DISPOSED OFF'.LOSS TOMT]NICIPAL FTIIIDS:

A total amount of Rs. 115001.00 was incurred towards purchase of news paper for reading and

oflice chamber of Municipal Corporation for the period of 6 (Selected Months period). The sale proceeds

of old news papers was not forttrcoming to audit. The reasons for non-conducting of sale of old newspapers was not explained to audit. Necessary action would need to be taken to conduct sale of old news

paper and produce challan to audit. The loss if any sustained in this regard would need to be made goodfrom the person or persons responsible.

S.No Vr.No.&Dt Period Amount of thebill

I 805/9-15 I-4-2015 to 30-6-2015 940-00

2 t384nz-ts l-7-2015 to 30-9-2015 646-00

J 806/9-1 s L-4-2015 to 30-6-2015 468-00

4 t383lt2-15 l-7-2015 to 30-9-2015 468-00

5 t389t12-1s l-7-2015 to 30-9-2015 tt767-006 r39olt2-1s l-4-2015 to 30-6-2015 930-00

7 t392tL2-15 l-7-2015 to 30-9-2015 960-008 1393nz-ts 14-2015 to 30-9-15 6186-00

9 t39Utz-ts l-7-2015 to 30-9-2015 930-00

10 1388i 12-15 l-7-2015 to 30-9-2015 3920-00

ll 1386lt2-20r5 1-7-2015 to 30-9-2015 940-00

t2 t92t4-rs 1-11-2014 to 31-3-2015 777-00r3 188/7-1s l-1-2015 to 3l-3-2015 4437-00l4 r89/4-ts l-l-2015 to 3t-3-2015 10423-00

15 t9y4-15 1-1-15 to 3t-3-15 960-00

t6 195t7-ts 1-l-15 to 3 1-3-2015 916-0017 t94t4-t5 l-l-2015 to 3l-3-2015 1374-0iA

l8 r9319-ts 1-1-2015 to 3l-3-2015 465-00l9 t90t4-t5 l-1-2015 to 31-3-2015 3829-00

20 55017-15 l-10-2014 to 31-3-2015 5916-00

2t 50017-t5 L-10-2014 to 3 1-1 I-2014 3460-00

22 893/r0-1s 14-2015 to 30-6-2015 470-0023 894/10-1s l-4-2015 to 30-6-2015 936-00

24 895/10-15 14-2015 to 30-6-2015 1404-00

25 896/10-ls l-4-2015 to 30-6-2015 109s2-00

26 897110-15 I4-20I5 to 30-6-2015 960-00

27 898/10-15 l-4-2015 to 30-6-2015 4279-0028 899/10-ls l-l-2015 to 3l-3-2015 930-00

29 1891/3-16 l-07-2015 to 31-12-15 2793-0030 1890/3-16 1-10-20 15 to 3t-12-2015 42t9-0031 1889/3-16 l-10-20 15 to 3l-12-2A15 I 1833-00

32 1888/3-16 1 - 1 0-20 1 5 to 3 1 -t2-20 t5 3885-00

JJ 804/9-15 l-4-2015 to 30-6-2015 3913-00

34 t892t3-16 Paper bill charges for supply of Hindu &Businessline daily news peper

930-00

Paper bill charges ffiSakshi daily news peper lo October to 3l$December

Mpl.Cor.reading room RecharalapetaPaper bill charges for supply of Eenadupeper ls October to 3l$ DecernberMpl.Cor.reading room CanAti-Naga. park&Nehru balabhavanPaper bill charges for supply of Eenadu newspeper 1o October to 3l$ Decernber

t38s/12-201s l-7-2015 to 30-9-2015

Code No.l0(t0r)

13(1)Pub[cafion of tenden etc in newsnapers-pavments made without deduction income tax "t

rour"oirregular-loss Rs. 21567.00

On verification of the vouchers, the following payments were made to the publishers ofnewspapers towards publishing of tenders etc., but the m was not deducted from the bills at the time ofpayments 'Under section 194 c$) of IT Act 1961, the income taxatsource has to be deducted from thellr

*tl:::1::lr:^r^1p3T:1,: lv-lh" Executive Authority_and it is his responsibility to do so. Necessaryaction would need to be taken to andrecover and remit to IT and nrodrrr:e r:hqllon +n

S.NO Voucher no Particulars Amount

I 612t8-15 Visalandhra newspaper 58240.00

2 776t9-ts Deccan chronicle 48496.00

J 869/10-15 The Hans lndia 36000.00

4 876n0-ts Vartha AGA publication ltd 97600.00

5 877n0-15 Surya Media associates 22000.00

6 880i l0-15 Express publication limited(Madurai) 40000.00

7 tt70nt-l5 Jagathi publication 67200.00

8 I 178/l l-15 Deccan chronicle 22640.00

9 1 188/1 l-15 Jurya medla associate 22000.00

l0 2tu5-ts u shodaya enterprises private limited 2199s-00

lt 466/7-15 Surya ADS newspaper Advtg. s9640.00

t2 8t4-ts Amoda publication pvt limited 29200.00

l3 ts47n-16 salor paper Jagathi publication limited (publichealth

25740.0A

t4 t43sn-16 Surya Media associate publicadon pr.tlimited(Engineering section)

22000.00

ls 1436n-16 Surya Media associate publication prtlimited(Engineering section)

22000.00

16 1707/2-16 rne Hans lndla 2s200.00

t7 t65s/2-16 Surya media associates 22000.00

l8 ts5Ut-16 Ushodaya enterprises private limited 2t663.00

t9 1954/t-16 Surya media associates 22000.00

audit.

t04

- 35 1887/3-16960-00

36 1893t3-16 46s40

37 1894t3-16930

384430-00

Total Rs. 11s001.00

ls5sn-16 Surya media associates

1554/t-16 Surya media associates (Engineering secttor)

t5s9/t-16 The Hindu(Town planning section)

Prajasakti daily news paper

Surya ADS news paper Advtg.

II : __962822._-z -2.24: Rs.2 1 567.00100

13(2) NON- REMITTANCE OF I.TRRARY CESS TO ZIIf,-A,GRAI{DIIALAYA SAMSTHA-IRREGUI.AR:-

As verified from the voucher paid to Zilla Grandhalaya Samstha. According ro section 20 (1) as A.pPublic Library Act 1960 every Zilla Grandhalaya Samstha should levy in its area library cess @ eight paise forevery rupee in the property tax or house tax collected/ levied by the Municipality o, otheilo.l Uoay.According to section 20 (31) of the Act, the amount of library cess collected by these local bodies shall bepaid to the Zilla Grandhalaya Samsthas on monthly basis.

But the corporation is not paying the library cess to ZGS every month and the arrears to be paid areas follows.

The Municipal Authorities is worked out the arrears of library cess to be paid to the Zilla GrandhalayaSamstha as worked out below on L5-Z-2OL2

2007-08 4s.992008-9 =48.842009-10 48.762AIO-LL=57.26

109.21

out of which the an amount of Rs.90,00,000.00 was paid to zilla Grandhalaya samstha on various datesnoted below and the remaining amount of Rs.19,21,000 was paid through voucher No.G7l14-15.

Pa id 10,00,0 OO=17 47 / 3-L2Paid 30,00,0OO=27 / 4-L2Pa id 40,00,0 A0=246 / S-13Pa i d 10. 0O, 000= LZt 6 / 26- tZ- t3

90.00,00019,27.O0O Vr.67/4-tS109.2L.000

Further the library cess collected through E-Seva and Municipal collection centers for the years from2otL-12 to 2015-2016 are noted below as per Dcg statements.

20tt-2Ot2=5159163

2012-2013=6778029

20L3-2014=5290144

2OL4-2OL5=7009880

ZO15-2016=8483638

322720854(-) 2sooooo

3.02.20.854.00

out of Rs' 322720854.00 an amount of Rs.25,00,000 was paid to Zilla Grandhalaya Samstha throughvoucher No.t787/12-3-2016 by the Muncipal Corporation.

106

: ln this regard it is noticed that the amount of library cess collected by the E-seva centers was directlyremitted to zilla Grandhalaya Samstha Kakinada. This amount has to be deducted from the amount payable toZilla Grandhalaya Samstha,Kakinada. Due to non furnishing of details of remittances of made by the E-sevacenters to Zilla Grandhalaya Samstha, the correctness of the balances of library cess could not be arrived inaudit.

Necessary action would need to be taken to arrive correct balance of libraryTo be paid be deducting library cess to be paid arready paid by the E-seve center directly

Code No.10

I3(3INON-REMITANCE OF EDUCATION CESS TO THE EDUCATION DEPARTMENT:

According to section 37 to 39 of A.P Education Act, 1982 the education cess collected has to beremitted to the Education Department to enable them to release the educatin grant to theMunicipality every year.

Hence early action would need to be takne to remit the amount ofEducation cess collected during the year 2015-16 and compliance report to audit

Code No.11

14(1} PROPERTY TAX - HOUSE TAX MANUAL DEMAND REGISTERS NOT WRITTEN UP ANDPRODUCED FOR AUDIT - IRREGUI.AR.

During the course of audit for the year 2015-2016, it is found that no demand register of housetax was prepared manually and produced to audit for verification which in irregular. Due to nonmaintenance of manual demand register of house tax further yeat 2074-2015, it could not be possibleto verify the corrections of the previous year closing balance of house tax has been broughtforwarded to the current year demand register correctly (or) not. But no collection particulars wereposted by the concerned Clark. But collections made through e- centers could not be verified due tonon - availability of records and register of E-seva centre. The Municipal Authorities have notproduced the same for audit.

ln this regard, it is advised that manual demand registers also should be maintained for housetax produced for next year audit, but due to non maintenance of manual register, if any losssustained, would need to be recovered form person (or) persons responsible and made good to thefunds of Kakinada Municipality.

CodeNo. llI4(2) REVENUE SECTION-DEMAND REGISIT& AXREAR DEMAND REGISTER AND OTHERCONNECITD REGISTERS INRESPECT OP PROPERTY TAX AND VTATER TAX NOTPRODUCED - NEEDS ACTION:

The current and Arrear demand register, of PT and WT were not produced to audit forverification. In the absence of the same, it could not be possible to verily the correctness of thedemand, collection, balance of property tax arrd water tax pertaining to curent and arrears. The

107

Einatlve DCB figures were produced to audit for verification. As per the information furnished by

the revenue section for the year 2015-16, there is huge difference in collection amoutrts regardingProperty tax is observed between the amouuts collected (i.e from civic centre, e-seva, and ar"*oryadjustments) and the amounts posted in e-suvida.

Therefore immediate action would need to be taken to produce the above registers toaudit for verification duly reconciting receipts with account figures

And for Newly merged Gram panchayas s.Atchyuthapuram, Teachers colony andSwamy Nagar. The demand , Collection and balance were not noted in the DCB statement for theyear 2015-16 and Arrears demand up to 2014-15 was also not furnished along with outstanding billsof newly merged Gram Panchayats which is also highly irregular. The loss if any sustained in thisregard would need to be worked out and recovered from the person or persols responsible.

Code No.ll

During the course of audit an the accounts of advertisement tax for the year2Ot5-2O16 the register of licensed agents and their renewed particulars were notfurnished to audit as per rule 19(1) of advertisement to are rule the person who underto the this display of advertisements with in the limits of any municipality as behalf ofothers shall control them seller as registered advertising agents by submitting asapplication to the Commissioner in the form punched in the annexure-lll of add rules1967 after paying a security deposit of rupees two hundred indention to annualregistration fee of free of rupees. But the register recording the registration and theirrenewal were not produced to audit in the absence the above the country ofadvertisement tax collection could not be verified. Hence action would need to betaken to get the under produced to audit and the loss if any sustained to theMunicipality could need to be recovered from the person/persons responsible.

Code No.11

SURVEYOR NOT PRODUCEDs

The yearly list of new encroachments either permanent (or) temporary booked bythe town surveyor for the year 2015-1G was not made available to audit forverifications. The Municipal Town surveyor is expected to verify during year all the newencroachments whether permanent or temporary and submit that the same to theTown Planning officer to enable the town planning section to levy and collect theencroachment fees as un objectionable encroachments to the notice of the executiveauthority to indicate suitable action for the removal. lt was stated during audit thesame were not prepared.

IRREGULAR

t08

Early action would need to be taken to obtain the list of new encroachments forthe year 2015-15. And prepare the register & produced to audit duly certifying thedemand.

Code No.11

14(5} TOWN PTANNING - REGISTER OF LAYOUTS NOT FURNISHED IRREGULAR:

DurinS the course of audit on the accounts of town planning for the year 2015-

2016 the register of layouts was not produced to audit. According to rule 4 of AP Town

Planning Act 120 and APM layout rule 1970 every Municipality may adapt town planning

schedule which deals with the lay out (a) relaying out land rather vacant (a) already builtup as building site (a) for any other purpose mention on the this act. ln the absence ofthe layout register the genuine us of the building permission could not be verified and

the rate at which the betterment char8es collected could also not be verified. Hence

action would need to be taken to get the layout register produced to audit and the loss

of any sustained by way of underassessment of betterment charges may be recovered

form the person/persons responsible.

109

14(6)

PRE AUDIT - OBSERVATIONS lN PRE AUDIT FTLES NOT PRODUCED :-Rs,4892414.@

The following files which are required in Audit were not produced for verification, ln this regard HalfMargin Letters were served to the Mpl. Authorities concerned through this office Lr.s.A (MC) No. 60,dt'24'to'2o16 tr' s.A (Mc) No.57, dt.s.11.2016 and Lr. s.A (Mc) No.78, dt. 8.12.2016 for production of file withvouchers' But they did not produce the concerned files. ln view of the above the correctness of the paymentsmade and further sanctions if any required could not be verified in audit.

206/s-

15

8.90

Lakhs +

22.92

Lakhs

Roc

No.72s4l2t5-E4

Payment ofElectricity billsfor bore wellsintended forwater supply ofRajiv

Gruhakalpa

Complex house

holds

1) Govt orders/ instructions issuea it any to pay ttreElectricity bills of bore wells intended for pumpingoverhead tanks of Rajiv Gruhakalpa (RGK) for domesticutilization other than public water taps existing otherthan Corp. Properties may be produced to audit.

ii) As verified C.R. No.50 dt.29.10.2011 it was statedthat an amount of Rs. g.49 lakhs has to be paid fromGeneral Fund of Corporation, with a condition that theabove an amount will be paid back to the Corporationin installments by the (RGK) and the existing services inthe name of Commissioner would be transferred infavours of SHG as Federation group of RWK. But actiontaken wise if recovery particular of paid an amount of8.90 lakhs (As per Cir No.g, dt.l7.4.ZOL5) and actiontaken by the Executive Authority in transferring theabove connections in the name of federationgroup/SHG is not forth coming to audit/ recorded in thefile.

iii) Further it was resolved by the Hon,councilvide C.R.No. 8, dt.17.4.2OlS to pay the arrear an amount of Rs.

26.27 lakhs upt o 31.3.2015 and an amount of Rs. 13.20lakhs for the year 2015-10 with c conditions that theabove an amount will be recovered from the RGK @ Rs.

LOO /- p.m. from each house hold.

iv) An arrear bill up to 31.3.215 was raised amounting

ll0

Rs.22.92lakhs was passed for payment. Necessary

action needs to be taken (i) to recover the an amount fRs-22.92lakhs now to be paid and 8.90 lakhspreviously paid it is not recovered so far from the RGC

and the particulars needs to be produced to the postaudit.

v) Necessary arrangements may please be made totransfer the above services in the name of SHG/Federation group as resolved Vide C.R.No.50,Dt.

29.LO.2OL1and Compliance report may be produced topost audit.

vi) As verified Lr. No.MO/ERO/KKD/AO/ Bitting

D.No.353/2015, dt.28.4.2015 intimation of Arrearsagainst RGK services in Kakinada, it was shown arrears

as on 31.3.2015, But the details if previous payments

made up to the month and month wise arrear bills foreach service connection is not forth coming to audit.Necessary arrangements may be made to obtain thedetailed monthly bills and corrections of the arrears

claimed may be ascertained

2. 811to830

Dr..g/2O

15

Rs.16,02

,9OO/-

Roc

No.65a7lrilE2

20 Files

amounting toRs. 16,02,900 /-payable to GWRao, Contractor

towards

removalof D-

fresh and Stiltwith JCB atvarious centre's

of KMC.

L. The entire expenditure of Rs.16,02,gOO /- incurredtowards removal of D-fresh and silt with JCB atvarious centre's of KMC with awarding lowestquotations.

2. Reasons for splitting of work in to 20 workerwithout calling for tenders under Hyderabadcorporation Tender Rules, 1970 is pointed out,which also requires estimates, Technical sanctionand agreement for each works.

Due to above reasons it needs ratifications ofthe Hon'Councit/ Spl.Officer for sanction ofBudget and admn. Sanction.

3 APMDP.

Package !V-M/s Abhiraminfra projects

Pvt Ltd :-

Piecemeal

amount of Rs. 2-

00 Crores was

obtained

instead of entireamount of Rs.

3.97 Crores as

ASD - forextended period

of contract

Rs. 1.97 crores

as ASD

1. Certain observations are , made. Vide page 6g of filein respect of EOT of agreement up to 31.3.2016, by thecompetent authority and recovery extent ion of BGS upto the extended period of 31.3.201G in respect of EMD

as well as ASD of Rs. 3.97 Crores. Status of the aboveaspects needs to be recorded in file . Up to 9th and part

bill - 2.00 crores of ASD obtained and the 1.97 CroresASD stated to be progress with Bank authorities- file notproduced

1s39/1-

15

Rs.9774

0/-Roc

No.7593l2OtSl

E2

Leveling of lowlying areas withquarry dustand gravel andpatchworks tofillthe Pot

holes @ Tyaga

Raj nagar

Rs.97,74O l-

l. The work is p

making estimates Technical sanction calling for tendersand Agreement with Contractor as laid done procedurein D-Code & FinancialCode.

2. As for Mpl. Corp. of Hyd Tender Rules 1970 issuedVide G.O. Ms.No.451 MA DI.O.O.1970 it is stated thattenders shall be called for whose estimated valueexceeds Rs. 10,000 l- and above, if any work as to betaken up on urgent nature, work may be entrusted toContractors on Nomination basis, but the work wascarried out inviting euotations. Which is vatidprocedure Needs rectification

1e03/3-

16

Rs.9834

t-Roc.No.1t54120

t5lct

TA bill ofDeputy

Commissioner,(

MC), for an

amount ofRs.9,834/- forattending toconference atNew Delhi by8th travel

According to G.o. Ms. No. rz+7r@Depa rtm ent, Dt.lS.l2.Z1lz

Para 3(lV) it requires the permission of the Head of theDepartment to travel by air outside the State if theurgencies of work warrant search as thepermission letter is not 4th coming.

tt2

Code llto.11

14171

PRODUCED TO AUDIT - NEEDS ACTION.

As verified from the D&O Trade license fees register, division wise during the year2015-f6 many new licenses were sanctioned. But tJ:e details regarding how many licenses

were renewed and how marry licenses were carlcelled, were not produced to audit forverification. The deletions list duly enclosing the stoppage letters from ttre traders along withcouncil resolution were not produced for verification. It would need to be produced early. Inthe absence of the approved deleted list, loss if any caused in this regard would need to be

made good from the person or persons responsible.

rrt Circle

Slink Deletion list Trade Street Amount

- I[IL.

z"a Circle

Slink Deletion list Trade Street Anount

1 M.Sailaji

D.No.2-6-3212

Mess Vallabhai Street 3000

2 M.Lakshmi Sarojini

D.No.2-6-32l3

Lodge Vallabhai Street 3000

3 K.Venkateswara Rao Kirana Retail Vallabhai Street 1500

4 M.S.Vijaya Yamaha Show

RoomBVS Pathrudu

steet5000

5 DVV Subbarao

D.No.2-46-15

Kirana Retail Godarigunta Road 600

6 GB M Krishna

D.No.2-9A-10

Book stall Godarigunta Road 500

113

€.D Peddakapu

D.No.2-37-2511

Pan shop Vallabhai Street 600

8 T.Srinivasa Rao f rultJuice Vallabhai Street 600

9 P.Satyananarayana

D.No.2-5-811

Sweet shop Vallabhai Street 2000

10 U.Puri Subrahmanyam Mechinary Vallabhai Street 1s00

ll T.Sireesha

D.No.2-2-7

AC Selling Padmapriya

complex1500

t2 B.LovaKiran

D.No.2-2-8

Games Padmapriyacomplex

1500

l3 M.Surya Prakash

D.No.2-1-49

3 star Hotel Pithapuram road | :OOoO

t4 B.Raghavendra Rao

D.No.2-4-20

Mess Brindavan road 2000

l5 Agrigold dreamland vent Food product Perraju peta 2000

t6 Agrigold pearls

D.No.2-35-18

Food product Perraju peta 600

l7 SA Raju

D.No.3-16A-70

Kirana Retail Barma colonyRoad

600

l8 T.Rambabu

D.No.24-165

Panshop Nookalamma

Manyam300

s6800.00

O.Veerabhadra rao Slo VeerajuDr.No.16-24-32

Koppisetti sathibabu S/oChandra rao Dr.No.1G-23-47/1

K.Sathi babu S/o Nookaraju

Dr.No.!6-24-27/6

Amala dasu Rajesh S/oBabjiDr.No.16-23-3t

P.V.V.Prasad S/o Sai

tt4

Dr.No.16-35-28 nagar

7 S.Satya na raya na S/o Veeraju

Dr.No16-35-28

Welding shop Sambamurthynagar

500

8 G.Bala subrahamanyam swamyS/o Ramamurthy

Dr.No.3-18-172/5

Cooling soda sales Sambamurthynagar B.M.C

500

9 P.Venkateswarao S/oVenkatarao Dr. No15-37-26/1

small Car repairing Sambamurthynagar

2000

10 V.Satyanarayana S/o Appa raoDr.No3-16b-91/1

small Car repairing Santhinagar 2000

tl S.K.Valli S/o Lal Mahamad

Dr.No.2{6-9

Tea Stall Venkat nagar 500

L2 Ravuuri Vara lakshmi W/oVenkata Ramana Murthy

Dr.No.246-9

Stationary booksstall

Santhi nagar 1000

13 Akil Jr.College A.Surya Naraya naS/o Subb Dr.No.3-16b-95

College Santhi nagar 2000

t4 T.Ganesh S/oVenkateshswaraGro

Dr.No.16-23-3l1

ElectricalRewinding

Pallam raju nagar 500

15 G.Veeraju S/o SomannaDr.No.3-18-172/3

Pan shop B.M.C ChurchAiyodhaya nagar

300

76 K.Kishor S/o K.V.Ramarao

Dr.No.15-23-5U1

Kirana shop Pallam raju nagar 600

t7 S.Nagalakshmi Wo Sairam

Dr.No.3-15-6,4/1

Cement sales Godari8unta

Rajyalakshmi nagar

1500

18 V.Venkata Ramana @o RamaoDr.No.3-15-67

Zerox shop Godarigunta 600

19 M.Gangadhar S/o Mallieswarrao Dr.No.3-16-26

Rice sale Godarigunta

Rajyalakshmi nagar

600

20 N.Veerababu S/o Satyam

Dr.No.3-18-9

Welding shop Kotha Kakinada s00

27 Neelapalli Prathaf S/o Raju ElectricalRewinding

Godarigunta

Min road

500

22 T.Suseela Rao S/o Lakshman Bandy pie Tiffinsales

Dairy form center 500

23 S.Prakash S/o Dhan Raju Chicken shop Dairy form center s00

24 R.VenkateswararaoS/oVenkataswamy

Dr.No.3-18-72lA

Pan shop Kotha Kakinada 300

25 K.Venkatalaxmi W/o ThrinadhRao

Cooldrinks SambamurthynaSar

600

P.Mani Bhaskararao S/oSuribabu

Dr.No.3-76-t/24/L

S. Naveen KurnarS. RamanaMurthyDr.No.15-22-13

P.Mansa Ram S/o BhimajiDr.No.3-15-2G

4th circle-

-

et l n-r^ rlltf, l'rade Street Amount1. Reddy.Sankarao S/o

Suryanarayana RaoKrce sales Dummulapeta

Main road500

2 M.Jan Valala daralusales

Dummulapeta

Mainroads00

3 A.Pentayya Meat sales Dummulapeta 300

4 M.Laxman rao S/oiathibabu Pan shop Yerlo peta 300

5 V.Noolaeddy S/o

Lovareddy

Plastic vast age

salesDummulapeta

Beach road

500

6 V. Looraju Sio Surl-arao Soda shop Sanjay nagar 500

7 P.J.V.V-Gopala

KrishnaS/oNarayanaL.eIl phone repairs Sanjay nagar 500

8 M.Kameswararao S/oKamaraju

Sandl pre sales Sanjay nagar 300

9. Thirumala Srinivasuconsumers FCI

Goddam

Uil sales Sanjay nagar 12000

1800

10 B.Venkateswararao

S/o Sankararao

Pan shop Dairy form center 300

11 K.Palma Suddha

Wo Bala

ran shop Dairy form ce,nter 300

r7800.00

Sth Circle

sl. IELTUII U,SL I'rade Street AmountI ryr.Dervyswara rao Hard ware -Nil- 2500

2 P.Prahalladhudu uell repar 500

116

J V.P.Raju Pan shop 300

4 G.Pydimamba Pan shop 300

5 U.Mohan Durga prasad Electrical 300

6 Vijay vari sweet300

7 Sri Satya Mobile

Medical shop

500

8 Sri Sai computts00

9 B.Srinivasa rao1000

l0 L.rrasad Tailor

rh"p

30011 V.Anandharao

30012 Dar Aol tal(shmi pan shop

300l3 D.Sathi Babu Welding shop s00t4 .rorru KaJu Lubricating

200015 ur. venKateswararao Lubricating

200016 \r.^ppaE KaJu Pan shop

300l7 Ch.N.V.V.S Ra"ganakalu rancy shop

50018 r\.D4ryalarayana

Bye dingwork-300

t9 EnKateswararao Gras600

20 \.DUIt-SIlPan shop

3002t

^.Daq/anarayana Welding shop 50022 \srarnna raajr singh Sweet shop

50023 \. vtsweswararao Engineering

works600

24 u.4rrawa

Trry" -Pan shop

30025

Pan shop300

26Tea stall

60027 r. vasu Welding shop

-

Pan shop

50028 Sai Adilakshmi

30029 .i\egeswararao Hotel

1500

18700.00

6'"To Ctrctes Deletions Nl[

tt7J. Ravi Agency C.D. shop Cinema road 500

4 Sree MahJlakshmi Palnt shop Cinema road l 500

5 Sri Sai cooling lurce shop Cinema road 600

6 Ba rca slatl Tea Stall Cinema road 600

7 .va Foot ware shop Main road 800

8 Charenalayan root ware shop Main road 800

9 Santhi Enter prises toot ware shop Main road 800

10 Shoe point Foot ware shop Maln road 800

11 Lives ( xeacty made

MAi""t.-Main road 1000

72 Dhattla."dicatsMarn road 1000

13 PizzS ggrngl,r,ast tood Main road ls00

14 ilr f,ralaJl Pan shop Nookalamma templestreet

300

15 S.S BangatoEBakS Irakery NookalammaGmffistreet

1200

15 Agra Mobile Mobile repair Nookalamma tempte-street

500

77 Sree Lakshmi vrlnl tea stall Jawhar road 60018 LaDOratory Laboratory Jawhar road 1000

19 \ruuey da Lo Retail kirana Ramayya street 600?o Sai autornobG rwo wheels water

servicesRamayya street 2000

17000.00

"-Trl

-.u t tfcl'c

list Street Amount

1. ulorn snop Main road 600

600

2 ryrr.rravr (eaoy made Main road

3 srropptng mall Main road 30004 orr oulya Dnter pnses

-=;---\rra A na-^.,

Main road 6005 rSwrrvJ

Main road 6006 rvuu.t rslsnna emponum

ffiMain road 600

7lVlOOlle Main road 1000

8 rur ttlver tools Marn road r500

1000

9 D4r \_(,UcCuOnS

-

I OFT n.+ ^,,-

Main road

10Pullavarthi rari Street r000

1000

1500

17 y.ura souecuons Pullauarthi vari SGet72 Arumlntum Raju vari Streei

118

13'- Siddhartha Agencies Ralu vari Street 1000

t4 rKara uurga l(lrana Raju vari Street 600

15 r(aJu Jeweflers Raju vari Street 2000

16 Dal Engtneerrng company Raju vari Street 1000

1000L7 Vij aya Lakshmi enterp.ises Ganjala vari Street

18 tsatrna [flsnna auto mobtle Temple Street 600

19 uayawaqa rea llrtln's Temple Street 3000

20 Sri VeerbhadriEceJtore Marks road 600

21 laora Dwamy Krce store Marks road 600

22 DIJ Veels Jone constancy Marks road 3000

23 LaKsnml ganapathl pan shop RR road 600

24 rswarya ueneral store Duggirala Street 1500

25 paflar Vempati vari SGet - 1000

26 enKara uurga general store Vempati "iri Street 600

27 aoers Main road 600

28 ivroDll Duggirala Street 600

29 ucte Ganjala Street 600

t2ti flrILl

ISth Circlesl. rDaetionTst ffi

-

Street Amount1 lM.V.Rl/-satyanarayana

i

lo.No.rr.rr.r

\-()mmumcanons00

2 leshot fancy noveltyI

j o.No.z.z.ralrI

r.ancy Pattabbi road 1000

3 P.Yesu Babu S/o Veeranna

D.No.63.6.8

Thawdu Chitu Dwaraka nagar 600

4 Max Cell point

D.No.2.l.l1ll

L.eils Anandha nagar s00

5 Madhina City Cottons

D.No.2.l.l9

Cloths Ashok nagar 500

6 Jay ram AgencG

D.No.l.l3.7

Motors J.S.M.Center 2000

ll9

7 Pavan Kumar Tiffrn center Hotel Police 1000

8 T. Jagapathi Sri lakshmienterprises

D.No.l.l2.714

Cement sales 1s00

9 V.Naga Mallieswari

S/o Rajendra prasad

D.No.1.12.2811

Kirana Kondayyapalem 600

10 V.Naga Mallieswari

S/o Chinnayya D.No. 1. 12.34

Rice store Military 500

sl. Deletion list Trade Street Amount

1 N.Udya Bhaskararao S/oChandra Sekhar

D.No.65.9.1/3

Tent house Narasanna Nagar 1000

2 M.Narasimha Murthy S/oKrishna D.No.65.2.3/3

Wood work Narasanna Nagar 500

3 u.5apr KaJu s/o JamklRamaraju D.No.65.2. l3l15

Electrical work Narasanna Naga, s00

4 \r.r(ama Nnshna s/o TataraoD.No.65.l.l0

Hard wear Narasanna Nagar 2s00

5 N.Vinod S/o Somara3u

D.No.65.l.20tA

KaJa Super market Narasanna Nagar 3000

O I

Ch.Venkata panidhm S/o--I Veerabhadram D.No.65.9.4/6

-LInter Net NarasannaNaga, I tsOo

7 Nagereddy Satyarnathi GanES/o Sivayya

D.No.65.9.3/l

lancy store Ashok nagar I tooo

8 G.Srinivasa Rao S/oRamanurthi D.No.67. I . l9l2

f loor mill Ashok nagar 1300

9 P.Sri Saty prasad S/oChakradhara Rao

D.No.67.1.4/2

Zetox Ashok nagar 500

10 B.Rama Lakshmi S/o epparaoD.No.67.7.712

Uloth shop Ashok nagar 600

11 G.Surya D.Noi7//2A wood work Ashok nagar s00

12 K.Bavanarayana S/o Ammi RajuD.No.67.1.38/2

Cement Ashok nagar 1500

120

L3 DVSS Raju S/o Vemkata Subba

Raju D.No.68.l.2RKirana Ashok nagar 600

t4 G.Kruparap S/o Cinna Ramanna

D.No.67.1.37

Cement Ashok nagar 1500

t5 Ch. Veerababu SioSatyanarayana Tea stall Ashok nagar 600

15 G.Badri S/o Venkanna

D.No,68.10.1

Kirana Vidyut Nagar 1500

L7 M.Veerandra nadhD.No.69.4.2/b

Ice parlour Vidyut Nagar 1500

18 J.Suneetha W/oSatyanarayanna

D.No.69.12.12lc

Gowathamimodel school

IK Road 2000

19 R.Srinavasa rao

S/o Radha Krishna

Thopudu bandi Vidyut Nagar 300

20 P.Krishna Veni S/oRamakrishna

Ladies corner Sarlravaramroad

1000

27 Sanapathi Apparao S/oKondayya

D.No.69.3.11

Tea Stall Sarpavaramroad

300

22 V. Subbarao D.No.69.3. l4l4 Chicken center Sarlravaramroad

500

23 S.R.R Public schoolD.No.67.14.1

S.R.R Publicschool

Sarpavaramroad

12000

24 G.Vistunu S/o G.Ramarao

D.No.67.14.1

Zerox Sarpavaramroad

s00

25 A.Venkata Mani malathi

W/o Venkateswaralu

D.No.2.23.6

Zerox S.Atchupuram 500

26 M.Dhanalakshmi W/oVeerababu

Tea stall S.Atchupuram 600

27 B.Sankar S/o Nookaraju

D.No.2.24.8

Tea stall S.Atchupuram 600

38400.00

t2t

-LosS needS

Rs.2827OO.OO

On verification of D&O trades demand register for 2015-16, with demand register for 2Ol4-

15 , it was noticed that the following traders were not taken in demand for 2015-16 or

shown in deletions list for 2015-16. Due to above, the Municipal Corporation, foregone Rs.

2A27A{I.W towards licence fees. The loss would need to be recovered from the person or

persons responsible

1* Circle

sl. Deletion list Trade Street Amount

1 P.Lakshman Rao Iron Cement sales Pithapuram road 2000

2 S.Ravikumar Tea Tiffin stall Pithapuram road 1000

3 Ch.Ram Prasad Karri point Valasapakala Road 600

4 SK.Chinnis/o Rahim Mattan shop Ramannayya peta 500

5 N.AppannaS/o AppaRao Chicken shop Ramannayyapeta 500

6 G. Mahalakshmi Wo Veeralya Small Tea shop Ramannayya peta 300

7 M. SimhachalamS/o Maridayya Mattan shop Ramannayya peta 500

8 SK.M.Bhagem Kirana Vidya Nagar 600

9 K.Raju Slo Nooka Raju Baddi kottu NFCL Road 300

10 V.S.Lakshmi Hostel Krishna Nagar 2000

11 K.Vijayalakshmi Wo

Sri Ramamurthy

Nourishing school Sasikanth Nagar 3000

t22

12 Sri Venkateswara restrai nt 8.2 Restaint NFCL Road 10000

13 V.Surya kumar S/o Venkafrao Hotel NFCL Road 10000

L4 ASV Ramarao Chowder S/o

Ramakrishna Chowder

NFCL Road 2000

15 R.Ramakrishna chowder S/o

Durga chowder

Fast food center NFCL Road 1500

16 Hotal Land mark D.No.70-1-32147

Lodge Nagamalli thota 10000

L7 V. Venkateswararao Srinivasu Chicken shop Ramannayya peta s00

18 K.Venkanna Babu S/o

ViswanadhamIce-cream parlour R.T.O 1s00

19 G.Subbarao A/C Function Hall SiddharthaNagar 5000

20 A.Dasu varaprasad S/o VenkataRamana

Matan shop R.T.O 500

zl K.Veera Bhadrarao S/o

Jagadeshrarao

Chicken shop Godavari gunta 500

22 S.Veerababu S/o TataRao Rice shop 3temples center s00

Total: 53300.00

2"4 Clrcle

sl. Deletion list Trade Street Amount

1 B.Padmavathi D.N..2- I -5 I Rest rant Pithapuram road r0000

2 M.Raja Shekar My studio 100 buildings s00

3 G.Ramu S/o Sommulal Naidu Tinkaring Bam colony road 500

I 1000

3'a Ckcle (IIIL) 4th Circle

sl. Deletion list Trade Street Amount

1 B.Murali S/o Nagha Bhushan Rice Main road 500

2 G.Satyanarayana Welding Dhummupet 500

3 SK.Lathif S/o Sathir bai Thathi work Sonja nagar 600

4 B.Lakshman Rao S/o Ramarao Kirana Sonja nagar 600

123

5 SK.Babusha S/o Yakuub Mattan shop Sonja nagar 500

6th Circle

sl. Deletion list Trade Street Amount

1 K.Veeralakshmi D/oBangarayya

Old news papers

sales

Nethaji road 400

2 J.Venumadhava S/o

SubrahmanyamKaka Hotel Nethaji road 600

3 K.Apparao Slo Talupulu Hotel Yanam road 600

4 S.Praja par

S/o Lashaji

Small Hotel Yanam road 600

5 K.Ragha Rao

S/o Subbarao

Flour mill Market road 1800

6 B.Anil Kumar S/o BT Prasad Fast food Market road 1500

7 A.Bhavani Sankar S/o

SAtyanarayanaWelding Market road 500

8 Ch.Suryanarayana

S/o Tatarao

Tent house Market road 1000

9 K.Suribabu

S/o Satyanarayana

Old news papers

sales

Market road 400

10 B. EswararaoSioNegeshra rao Small shop Nayakar Street 500

11 O.Durga Rao S/o VenkataRatram

Small Kirana shop KhabelaMahalakshmi nagar

300

t2 G. Mohan RaoS/o Satyanarayaoa

MurthyKirana Khabela

Mahalakshmi nagar

600

13 M.Nagha Babu S/o

Satyanarayana MurthyKirana Khabela

Matralakshmi nagar

600

7th Circle

sl. Deletion list Trade Street Amount

1 R.Nookaraju S/o Narayana

murfiyJayasri Pyle's Narsimha road 1500

2 M.D.Jahamgeer S/o gouse Rice shop Narsimharoad 500

3 B.Durga rao Medical shop Narsimha road 1000

4 G.Venkatarao S/o Ramanna Pan shop Main road 300

5 A. Meshasw araraa S/o Dhan

RajuJuice shop Main road 600

6 K.Prasad varma Hotel Ghati center 2000

7 T.Srinu babu S/o Annum Thunikalu kolathalurepair

Ghati center 500

t24

T.Janik S/o Annum Thunikalu kolathalurepair

Ghati center 500

9 K. S.Ratraji S/o Suryanarayan Thunikalu kolathalurepair

Ghati center 500

L0 N.Meshswararao S/o

SuryanarayanaTimber depo Nagaraju peta 2000

11 A.Narayana Murfty Pan shop Nunna vari street 300

12 A.Rashied Matt an shop Nunna vari street s00

13 R.Baddiyya S/o Apparao Cement Vevliyam street 500

L4 G. Venkata SatyanarayanaS/o Suryanaravana

Valamati vari street 300

11000.00

8tt Clrcle

sl. Deletion list Trade Street Amount

I Raj kamal jeweller

A.Jain S/o Kanthilal jain

Gold shop Rajaji street 1000

2 Satya Giri Theatre Canteen Vllabai Street

Chinna marftet

500

3 K.Veerqiu Karri point Mlabai Street

Chinna market

600

4 Relience

D.No.38-1-36

Mobiles Mlabai Street

Chinna market

2000

5 J.Satyanarayana S/o Ramswami

Oil shop Market street 1000

5 J.Satyanarayana S/o Ramswami

5HP Market street t200

500

7 K.Ramakrishna Rao S/oN.Bhushan

D.No.33-2-113

Kirana Market street 1500

8 P. Satyanarayana murthy S/oVenkanna

General store Market street 1500

9 K.Jogi reddy S/o Nooka Raju

D.No.33-2-112

Tiffin Market street 300

10 V.Veerababu S/o

Lakshmi sai

t-t/2HP Market street 500

11 G.Pandu Ranga S/o

Sri pathi grkad

Drakavakam Market street 500

72 B.Venkata Rao Shop.No.25, Market street in 600

t25

S/o Satyam Kirana

13 V.Ra, S/o Amaraju Tea Stall Chittavari street 600

t4 T.Kanakam raju

S/o Ramayya

Kirana Chittavari street 1500

15 N.Subba Rao

S/o Venkata Ramana

Tiffin Chittavari street 300

t6 G.Devi kumari W/oRamachandrarao

Milk dairv Chittavari street 5000

t7 SK.Karimulla S/o Bhasha Chicken shop Mallanna sfeetVarp road

500

18 M.Challa Reddy Chicken sales Mallanna streetVarp road

1000

19 A.Venkateswararao S/oPichay5ra

Kirana Cinema road 600

20 A.Chitti babu

S/o Krishan

Fast food Cinema road i500

2L Chayatnya communication Uninor sims Cinema road 1000

22 R.Plastics Plastics items Cinema road 2000

23 N.Veeraju S/o Seshagirirao Shop sweet & Hot Cinema road 5000

24 Madhavarao S/oSeetharamamurthy

Iron shop Cinema road 2000

9tu Circle

sl. Deletion list Trade Street Amount

L A.Jagadesh S/o V.Apparao OId two wheeler Vallabai Strea 300

2 Ayamgari Bakery Bakery Vallabai Street 600

3 M.Rambabu S/o Chandrarao Lathe works Vallabai Street 500

4 SK.Bhaser& M.H.Ali Fast food center Vallabai Street 1 500

5 G.Sai BaBa S/o Satyanarayana Kirana Vallabai Street 600

5 Lokaswari C.H.Subhas Cell service center Vallabai Street 500

7 S.Ramakrishna S/o Gurryya Old two wheeler Vallabai Street 3000

8 Ch.Veera Raju S/o Venkata Raju Kirana shop Ranganayadhu Street 600

9 E.Krishna Coal Fruit Market Street 800

lOth Circle

126

sl. Deletion list Trade Street Amount

1 G.Madgu tII Town P.S Auto consultancy Vallabai Sneet 3000

2 V.V.Satish Furniture shop Vallabai Street t200

3 Y.Satish Readyrnade shop Main Road 1000

4 S.Satyanarayana Reddy Cycle shop Main Road 1500

5 P.Arjuna Rao Meals Hotel Main Road 2000

6 Y.VijayaLakshmi Retail Ready made lvfain Road 600

7 Y.V.V.V Ramachandra Rao Readymade shop Main Road 600

8 U.Vijaya Bhaskar A/c Ready made Main Road 3000

I Arun Kumar Jain Electonic shop Main Road 1200

10 N.Veera Bhadhram S/o PutraYYa Tobacco sales Main Road 300

11 R.Satyanarayana Furniture shop Main Road 1200

L2 K.Jagga Rao Jewellery shop Main Road 1 0000

13 K.Bata India LTD Foot ware shop Main Road 800

L4 N.Prasad Readymade shop Main Road 1000

15 Veera Bhadha Rao Stationery R.R.Road 1000

16 K.U.S.Reddy Tur and Fridge sales fu*at u.tA Road I ZSOO

Chomical shoP Jawaharlal Road 1000t7 G.Annpu Raju

Sweet Jawaharlal Road 50018 P.Juhar Mall S/o Jai Raju

Tur and Fridge sale Jawaharlal Road 2s0019 M.U.Raghava ReddY

20 Sri Lakshmi KalYana

Mandapam

," F"*h", Hatt- i Jawaharlal Road 5000

Lodge lla*.n'lal Road 5000ZL A.Sinitha

Jau'aharlal Road 300022 Sree Padhma Pujetha Auto consultancY

300023 Viddhraba Auto consultancY Jawahaflal Koao

Pan shop Jawaharlal Road 30024 D.Amarnadh

Readymade shoP Kdsh"aM"ffiy i tooo

vari street I

25 Ravi Enter Prizes

60026 SW Narayana swamy Juice shop Madhi reddY

vari street

Madhi reddY

vari street

50027 ffianWoDudi

Ram

Sweet

30028 Lakshman Rao Pan shop Mantn L\agana

vari sfreet

127

29 Suresh Gift Articles sales Mantri Pragada

vari sfreet

500

30 Ashok Fancy shop Manfii Pragada

vari street

1000

31 Jilani Retail cycles sales Ganjam vari sfieet 800

32 Vijaya Bakery Bakery R.S.Vari street 1200

33 N.Sesha Reddy Cloth show room R.S.Vari street 3000

34 Town Hare canteen Mini TifIin hotel Ungaralavari 600

35 Maha Ganapathi Auto mobile shope Sree complex 600

36

1lth Circle

sl. Deletion list Trade Street Amount

1 Satyaendhra S/o Satya Murthy Cloth shop Main road 600

2 M.D.Sulaman Sharif S/o Muktham

sharif

Agarabathi Main road 600

3 M.RajaRao Hard ware Main road 2500

4 Prakash Chandra Jain S/o Bhasanthi

jainSteel Main road 1000

5 R.V.Masesh S/o Balaram Jewellery shop Main road 2000

5 V.Durga Mallieswary Watches Main road 500

7 Ch.Lal S/o Hormal Plastics Main road 1000

8 R.P.Chalajj S/o Mudaji Cell phones Main road 1000

9 S.Padmavathi Cloth shop Main road 600

10 Mahaveer Kumar jain Electrical Main road 1200

11 T.V.Ananda Rao Sio Surya Rao Hard ware Main road 2500

12 P. Venkateswararao S/o Venkatrao Stores Main road 1500

13 P.Ramanaji Rao S/o Paparao Cloth shop Main road 1000

t4 B. V. Satyanarayana rntrrthy VoVenkat subbarao

Cloth shop Mainroad 600

128

15 LVS Hargopal S/o

Chalapathi rao

Hard ware Main road 2500

15 B.Udya Bhaskar rao BL Narayana Hard ware Main road 2500

17 SK.Abdul rahim Cell phones Main road 1000

18 M.Kiran S/o Sadha siva rao I gram gold shop Main road 2000

19 T.Nook Raju S/o Chakra rao Shoes Main road 1 500

20 K. Krishnaraju S/o K. J.Rao Medical agencies Ganjamvari street 2000

2t M. Sandhaya D/o M.Rajagopal

chand

Saris paintings Ganjamvari street 500

22 A.Mazid khan Optical Ganjamvari street 500

23 Lal Mahid S/o MD.Valli Optical Ganjamvari street 600

24 V.Narsimha murthy S/o Dhanam Merches sales Pulparthi street 1000

25 R.L Kamaraju S/o Kmaraju Chemicals Dhigumarthi street 600

26 P.Sivaji S/o Govindu Silver works Rajaji street 500

27 B.Radha Krishna S/o Nooka raju Cloths & Jewellery

shop

Rajaji street 1200

28 Abiya jain S/o Madhan lal jain Jewellery shop Rajajistreet 2000

29 P.Rama Krishna S/o Ramana 1 gramgold shop Rajaji street 2000

30 K.Jagadesh S/o Satyanarayana Iron material Telic street 1500

31 Mahindra Singh S/o Devi Singh Stove spares Telic street 1000

32 S.Srinivas rao S/o Veeraju Cloth shop Telic street 600

33 S.Veeraju S/o Giri Babu Cloth shop Telic street 600

34 B.Jyothi Rice store Temple street 400

35 BW Nageswararao S/o

Satyanarayana murthy

Chemicals Temple street 1 500

36 R.K.Murali S/o K.Pani Iron shop Temple street 5000

37 P.sitarama Murthi S/o Somaraju Jewellery shop Temple street 2000

38 M.Prasad rao S/o Krishna Murthy Tent house Temple street 2000

39 Sasi kala jain Wo Manohar jain Jewellery shop Temple street 2000

40 P.Rambabu S/o Sithayya Tea & Tiffrn Temple street 600

4t K.Somaraju Abbai S/o

Seshavaravtha

School Temple street 1000

42 M.Kiran kumar S/o Saibabu Paint store Temple street 1000

43 P.V.N.R Kiran S/o Ramarao Cell phones Temple street 1000

M I.Veerababu S/o Buchayya Jewellery shop Temple street 600

45 Ch.Anupama Wo Ramesh Rice store Varpu road 400

46 N.Venkateswararao S/o

Basavalingh

Furniture Varpu road 500

r29

47 SK.Masthan Bhasha S/o SK

Lajudden

Matt an shop Varpu road 500

48 R. Srinias S/o Satyanarayana Battery works Varpu road 400

49 V.S.Prakashrao S/o

W.Satyanarayana

Tea & Tiflin &Meals P.R.College road 5000

50 K.Naga Rajesh S/o Sita Rama

murthy

Hotel R.R.Road r 200

51 K.Yerrayyam Wo Ramu Chicken Avasaralavari street 1 000

52 K.Lakshmi Wo Ramana Chicken Avasaralavari street 1000

53 A.Lakshmi Wo Appararao Tiffin Avasaralavari street 1000

54 K.Viswanadham S/o Narayana Electrical Dugirala street 1000

55 WV Ayanna S/o SuryaRao Medical distribution Vempati vari street 2000

56 Khan S/o Durani Palm oil Vempati vari street 500

57 KBK Vijaya S/o K.Chandra Rao Medical Agencies Vempati vari street 2000

58 S.Prasad RaoS/o Subbarao Medical Agencies Kommireddy street 2000

59 G.Veeraju S/o Ramulu Sale motor repair Kommireddy street 600

60 Ch.Venkatrarao Sio David Sale motor repair Kommireddy street 500

51 P.Venkata rayadu S/o

Veerabhadrarao

Medical Agencies Kommireddy street 2000

62 P.Lakshmi Wo Venkateswararal Auto Mobil spare Kommireddy street 600

53 P.V.Krishna Slo Brahamayya Medical distribution Kommireddy street 2000

12th Circle

sl. Deletion list Trade Street Amount

1 C.H Sonths Coffee powder Venkata Narayana 500

2 Ramana MurtttyS/o

P.V.Subbarao

Medicals Treasury colony 1000

3 K.Govindu S/o Venkesteswarao Pan shop Subbarao sfreet 300

4 Ch.Brahmanayedu Milk shop Gandhi nagar 1000

5 N.Sri Rama Chandra Tifnn Netaji park 600

6 More for you Super Bazar Negeswarao street s000

7 More for you 12 Z.P Motor Negeswarao street 1000

8 B.Tilak S/o Raju Fast food Nookalamma sfreet 1500

130

13th Circle

sl. Deletion list Trade Street Amount

1 N.Surya Prasad Hospital Nookalamma sfreet 5000

2 M.D.Raju S/o Abdul Khan AC Cars repair Melenium school s00

3 Sk.Aliyas S/o Sayad Cars Repair Melenium school 500

4 K.Surya Prakash

S/o Peddi Raju

Pan shop Railway station

Pattabi street

500

5 N.Vinadh Raju

S/o Soma Raju

Kirana Godden Negeswarao street 1000

6 B.Ramachabdra rao

S/o Vasanth rao

Juice shop Bhanugudi street 600

7 Bangalore Backery Backer Bhanugudi street 1800

8 Sreedavi Pattabhi Ramayya Pan shop Bhanugudi street 600

9 K.V.V.Negadhara Kumar S/oRadha Krishna

Inter Net Bhanugudi street 1000

10 K.Appala Raju S/o

BheernaswararaoKirana Kondayyapalem 600

11 Padmasri Gyathri book Book stall Military road 500

L2 K.Ravindra babu S/o Srinavasa Hotel Military road 1000

131

Murthy

13 RajuVinupm

S/o K.Jain

Fancy shop Bhanugudi steet 2000

t4 V.Sri Kathy mineral water Water supply LB Ngar 2000

15 K.Club AC shop.67 Readymade cloths Pithapuram Road 1000

16

14th Circle

sl. Deletion list Trade Street Amount

1 GW Satyanarayana S/o

Satyanarayana

Saidurga mill Vidyut nagar 1300

2 G.Eswar S/o Mishan das Vrjaya Super store Sarpavaram road 1500

3 M. Venkata Pa&navathi WoVarahal

Padmavathi tea stall Sarpavararn road 300

CodeNo. 11

14(9) qUARTERS - QUARTTRS BETONGTNG TO THE MLTMCIPAL CORPORATION - LET OIJT

_ DETAIIS NOT PRODUCED

This Municipal Corporation has owned the following Q3rarters

1) Municipal Commissioner Quarters

2) Health Of6cer Q3rarters

3) Town Planning Offrcer Q3rarters

4) Municipal Engineer Q3rarters

5) Dy.E.E.Quarters

6) A.E. Quarters

7) A.E. (Eue) Quarters

8) Bhaskar Nagar Superior Employees Q3rarters

Unit-I a) Quarters I upper Portion

b) Quarters II lower portion

c) Quarters III upper poftion

d) QSrarter IV lower poruon

a) Quarten I upper portion

b) Quarters II lower portion

Unit-II

132

c) QSranen III upper porrion

d) QSrarter IV lower portion

But the details of occupants of the above said eganen were not made ava abre forverification in audit. The connected file to know the period of lease and other particulars were also

not made available.

Action would need to be taken to produce all the above information to audit or else the loss

sustained would need to be assessed and made good from the persons responsible and credit thesame to the corporation fuuds u_nder intimation to audit.

code No.11

As per receipts & payments statement for the year 2015-16, an amount of Rs. 1100 /- only was

shown as collected towards tax on animals during the year 2015-16. But no register was produced toaudit for verification.

According to the section 248 of the A.P.G.H.M.C Act, 1955 read with section 14 of the A.p

Municipal Corporations Act, 1994-

1) A tax not exceeding Rs.10/- per annum shall be levied on every dogkept withan the cities and not under the age of 6 months.

Every person who owns or is charge of any dog is liable for such tax

(a))Every person who owns are is in charge of any dog shall before the first dayin the month of May in each financial year forward a return signed by himcontaining his name and address and the age ofsuch dog to the Commissioner.

(blEvery person who after the first day in the month of May in any financialyear Becomes the owner or takes charge of any dog, shall within one weekfrom the date on which he becomes the owner or takes charge of the dog,forward to the commissioner a return, signed by him.

2.

produced.

133

4) The tax shall be payable for every financial year in advance on thefirst day of May.

5) The commissioner shall maintain a register showing the personsliable to pay the tax under this section.

The loss if any sustained in this regard would need to be made good for the person or

persons responsible

14(111 GENERAT FUNDS-EXPEND|TURE CONNE.CTED RECORDS AND FIIES NOT

PRODUCED TO AUDIT-NEEDS ACTION: Rs. 57187L74.0O

During the course of audit on the accounts of Municipal Corporation Kakinada for the year 2015-16 the

following General Funds vouchers were distributed to the concerned sections to put up with connected files but

the connect Files, M.Book and Estimates, Agreement files and stock register along with Vouchers(dNN!f,UflE-!)

were not produced to audit for verification. ln this regard no. of Half Margin Letters served to the Municipal

Authorities. But they did not produce the records. Due to non production of records, the accuracy of

expenditure could not be verified in audit. The loss if any sustained in this regard the same may be recovered

from person or person responsible and made good to Municipal Funds.

1. Half Margin Letter SA (MC) No. 74 dated. L7.LL.2OL62. Half Margin LetterSA (MC) No.87 dated 8.L2.2OLG

3. Half Margin Letter SA (MC) No. 93 dated t7.t*2OL7

Sl.No Vr.No. Date Details Amount

1 1233/77-L5

D3

Supply of stationery printing books and forms 1375838.00

2 LLs4/Lt-LsB1

Refund of seignarage charges recovered from bills

computers in General.W.S,UPA

167336.00

3 14s3lL-L6

F4

Wages of Sri Durga Prasad society works 9527.00

4 1003/10-1s

F4

Conduct sanitation drive GGH 20000.00

5 t67912-16

F4

Wages of Sri B.Parameswari society works 5577.00

6 Lt52lL7-t5F3

Adjustment of advance in V.No,2313/LO-14

7 14881L-t6 Wages of Electronics S.Atchupuram 15285

134

F3

8 L6L9/2-L6

Rv-A1

Cell phone charges of Revenue section 22!95.0O

9 L543/L-t6Rv-A1

Supply of Date Entry operators 2 no's for online 55310.00

10 to73/17-7sRrAl

Payment of mike publicity through 5 Autos for Tdays 42000.00

L1 1018/1G.15

Rv-A1

Cell phone charges of revenue section 20545.00

L2 483/7-Ls

Rv-Al

Cefl phone charges of revenue section 23-3-15 to 22-

6-15

64421.OO

13 L33L/L2-1s

E.E1

Refund of Deposit amount for excess salary 5000.00

L4 134AlLz-tsE.E2

C.C works slabs repairs to valve chamber 262549.OO

15 L338/12-15

E.E2

Construction of Zim building in the permission 235687.00

16 L33e/L2lL

5 E.Ez

3 Gates at court compound in 39th division 135654.00

77 t33sltz-LsE-E2

Repairs to B.T Road surface Vaidya nagar second cross

road

400000.00

18 t3so/Lz-LsE.E2

Removal silt cleaning in existing drains at Ashok Nagar

L. B. Nagar 49th division

150000.00

19 t348lL2-t5E.Ez

Drain from turning point shop to majestic in 34m

division

50000.00

20 Ls4OlL-L6

E.E2

Park open space LP.No.482184 walking track and earth

filling in gth division

48505.00

2t t3o7/rz-LsE2

Supply of Contract labour (Helpers) for maintenances

of parks

899773.00

22 1510/1-16

E2

Construction of toilets and inter locking tiles forcommunity hall 40th division

335682.00

23 1s18/1-16

E2

C.C road from SK.Shaheb house in Swamy nagar 519079.00

24 Ls17/L-t6E2

Complete balance works and construction ofcompound walls 32nd division

153385.00

25 L52O/L-L6

E2

Repairs and maintenance of St.Joseph primary school

42nd division

596074.00

26 L53Ll1.-L6

E2

C.C drain at MES school road of gokulum road opp

Saibaba temple 48'h division

457470.OO

135

27 tszsll-L6E2

Desilting of sullage drain from lll town police station

in 35m division

LO6744.00

28 Ls22/1-t6E2

Providing 6" dia deep bore at Venketeswara colony in

39 division

235279.OO

29 L82413-L6

E2

FroviOing RCC slabs and approaches for C.C road 25th

division

251755.00

30 18L413-L6

E2

CC drain from ldeal college drain road 5'n cross road

china saibaba temple 49th division

1233302.00

31 1809/3-16

E2

Construction of Mahila Swaskathi Bhavan on 45'n

division

1011523.00

32 L8L7l3-t6E2

Construction of community hall at Lakshmi nagar of

Lgth division

175840.00

33 t736/2-L5E2

C.C Surface road in 5th Division 36392.00

34 L73s/2-L6

E2

C.C Surface road in2Oth Division 15851.00

35 L734/2-L6

E2

Culvert on R&B road in main road 738702.OO

36 Lnal2-r5E2

Construction of 450 mm size C.C drain and RCC culvert

at Ayodhya nagar

L4972.OO

37 172412-16

E2

Construction of reading room at existing Rellipeta in

32nd division

7tt26.AO

38 L72312-L6

E2

B.T Hot mix rod south and north along irrigation at

Pallem Raju nagar gth division

247018.00

39 L72212-t6

E2

Providing M.S lron kennels 14 no's to conduct ABC I 152199'00

and AR I

40 L72Ll2-L6

E2

Construction of C.C drain at Pillivari street

Manyaripeta 1" division

346852.00

4L @ction of sulabh complex opp road of

E2 | eiaugutamma temple 15'h division

300000.00

42 t60512-L6

E2

Construction of 300 mm size C.C drain in Dasannavari

street in parlopeta of l1th division

480472.OO

43 1603/2-15

E2

Repairs and maintenance of high school building toilet

blocks Ramanayya peta 1't division

529435.00

44 L6O2/2-L5

E2

Newly cor,struction conrn rnity hall at Bydampeta 27th

division

L27092.OO

45 L59912-L6

E2

uPeta S.C area in 22no

division

442091.00

46 L59s/2-L6

E2

CC drain & RCC culvert on south side rod of Chinna

saibaba temple near ldeal college south side

416605.00

47 1249/tL-Ls

E2

Providing & deep bore with submersible pump set

public toilets at back side of old bus stand

111333.00

t36

48 t2s2lLL-LS

E2

Construction of compound wall to community hall at E

of Elvinpeta of 40th division

104248.00

49 L2ssltt-LsE2

Laying C.C road in Raja Ramana Ratna nagar 4'n cross

road near chervu street in 3d division

47966.00

50 L2s7|LL-LS

E2

C.C surface road and C.C drain in Suresh nagar park

Tgsouth side road B.C colony in 2nd division

23524.OO

51 962lLO-LS CC road connecting I't cross road and 2no cross road

Pallam raju nagar in gth dMsion

265238.00

52 96L110-L5 Providing dog kannels at veterinary hospital in 21't

division

75507.00

53 9s6/10-1s Layingof 1O0 mm ccsurface road Meka Narayana 22no

division

s32754.00

54 9s5/10-1s Laying of C.C Surface road and CC drain in Seetha

Rama Nagar in Godarigunta 3'd division

378812.00

55 954/10-15 Construction of fish market building in market area in

Dummulpeta in 11th division

516901.00

56 976lLO-IS Providing CC approaching for NFCL main road culvert

on both sides in l't division

85280.00

57 973/Lo-ts Providing 6 Deep bore for NTR Sujala Padakam at

Yetimoga

L59274.00

58 926/lO-Ls Providing CC surface road at Rajula veedhi beside of

Kapu Vinayaka Temple in 1't division

24834.00

59 gZl/tC.tS I Providing widening CC road and maising CC drains and'tI RCC culverts to main road in KKD

271056.00

60 832/9-L5 Compound wall for KMC vacant site in Rajayalakshmi

(SC area) 7th division

436275.OO

61 8O7/9-1s Construction of 500 mm size C.C drain near

Mullaramma temple

88232.00

62 77O19-ts Construction of valve chamber for 315 mm dairy form 84843.00

63 76t1g-ts Construction of valve chamber for 315 mm

Sambamurthynagar

85735.00

64 730/9-1s Constrtrcti,rn of commtrnity hall in J.puram of 14th

division

755587.00

65 7291e-rs Construction of store rooms to new building Vardah in

Mpl.Corporation

534838.00

56 72819-Ls Providing scientific doors and windows flooring nad

painting to the community hallJ.puram

515778.00

67 7221e-Ls Store water drain from Rythu Bazar to Ambedkar

statue community hall in Rechalapeta

176078.00

137

68 7zue-ts Construction of Zim building at bank peta school

permission

347998.00

69 L56912-L6 Supply and delivery of tents &chairs etc., 204t77.OO

70 3s0/6-1s Towards providing shuttering to compost in revenue

colony

65110.00

77 360/5-1s Construction of C.C Drain in ungaval vari street 57473L.OO

72 41316-ts Providing painting to primary school at Godarigunta of

3'd division

84515.00

73 4L2/6-L5 Providing tennis court gravel out side paint high

school and primary school at godariguntta

75773.OO

74 4LO/6-ts Construction of Zim building in Samma tank J.Ramarao

peta

562340.00

75 3s1/6-1s Providing tense court on primary school north side

and high school

79022.OO

76 34016-t5 Providing temporary toilets with bamboo mats 75382.00

77 sLolT-Ls Towards desisting of military road to railway tract of45'h division

2724L7.OO

78 2631s-Ls Supply and delivery of 25 garbage dumper 164028.00

79 64L18-15 Laying of 100mm thick CC surface road and

construction Aditya campus

684475.00

80 630/8-1s Construction of community hall in Ramalayam street

of G.G.peta in 18th division

720680.00

81 604/8-Ls Maintenance and repairs to R.C.C culverts 45'n division 30534.00

82 6os/8-15 Providing stalls in Malakondiah Mpl.Cor. school in 44n

division

201526.00

83 506/8-1s Construction of toilets in Salipeta Mpl.Corportion

primary school in 37th division

407033.00

84 s89/8-rs Construction of compound wall at RMC ground

J.Nagar on 3'd divlsion

6t7492.OO

85 sso/8-1s Provider concealed wiring Bhaskara nagar 119555.00

86 s93l8-1sS Repairs and maintenance to the CC road and railway

of culvert at 42nd division

78494.00

87 59718-Ls Construction of storm water drain at market street

from J.Ramarao pet in 20th division

2734t3.O0

88 576/$-ts Providing CC drain in Durgamma gudi street in 24'h

division

s7433.00

89 308/6-1s Desa[ting culverts in Kameswari 36th division 79995.00

90 27Lls-ts Painting divided at Zil! parish ad center to Balaji

chervu center

87766.O0

138

91 26L1S-Ls Providing gravel existing CC road in 2no division 56516.00

92 2s7ls-ts Construction to community hall in the Mpl.Vacant site

near Mpl.school

580978.00

93 2s8/s-ts Construction of CC drain beside of Sarada Devi temple

of 45'h division

79151.00

94 2s9ls-rs Providing M.S grilgate to Narasann nagar

Mpl.Ele.School in 49th division

72125.OO

95 303/s-1s Towards repairs to toilets in Project Officer office and

TP section

391.23.00

96 3O2ls-Ls Desalting of Satya prasanna major drain railway drain 68201.00

97 soslT-ts Providing modules wiring to Eng.Section Mpl.Cor- t9942.00

98 5L617-Ls Construction of hostel building or girls disabled

welfare department of Revenue colony

344934.00

99 t442lL-L6 Towards providing widening of CC road at Bhanugudi

junction

60100.00

100 28215-ts Providing temporary toilets with Bambo mats at

Ramanayya pet main road

75498.00

101 48917-Ls Providing CC drain in Durga Devigudi street in 24tn

division

4L474L.OA

102 488/7-Ls Proiding maintenance and repairs to RCC culvert at

G.Major tracing colony road cross street

354987.00

103 z3tls-ts Widening with CC road to 1" cross road lndira nagar in

7th division

220722

104 2321s-Ls Construction of compound wall and toilets to

community hall S.house z0'h division

L27584.OO

105 233/s-ts Construction of compound wall for Mpl.Vacant

siteSth division

109573.002

106 23sls-ts Laying of CC surface road at Ramnagar road 4in 44

division

365225.00

LO7 234/S-Ls Construction of compound wallfrom Mpl.vacant site

in reserve colony in 8th division

359592.00

108 48017-Ls Construction of compound wall at Sowjenyya nagar

park in 1" division in KKD

1478658.00

109 9714-Ls Providing CC road at S.Atchutapuram 15044.00

110 823/g-Ls Towards payments for removal of silt at Venkta rao 78349.00

111 to1./4-L5 ro*"ras ionstruction of CC drain in 45th division 67012.O4

772 37/4-7s r"Vir,g of dC road in Major 4th cross road near Chervu

street 3d division

463670.04

139

113 2214-ts Providing synthetic tarmac court in 4tn division 1154532.00

tt4 6sl4-7s Construction of CC drain and RCC culverts at 45m

division

87107.00

115 24Ols-ts Supply delving and fitting of black CC road

S;Atchupuram

1769s.00

776 LL1O/7L-7s Providing citizens consolidation work shop to design

as smart city

79674.OO

tL7 108s/11-1s Towards payments to arrangement of skilled swinners

charges for Vinakaya Nimazzament

25960.00

118 8L219-Ls Payment for removal of silt with J.C.B at Gruhakalpa

area

78349.00

1_19 8L4le-L5 Payment for rernoval of siltwith J.CB at Koma

Kakinada area

78349.00

L20 813/9-1s Payment for removal of silt with J.C.B at Rachelapeta

area

78349.00

Lzt 81s/9-1s Payment for removal of silt with J.C.B at Dairy form

center

78349.00

122 816/9-1s Payment for removal of silt with J.C.B at Mahalakshmi

nagar

78349.00

723 8t7lg-ts Payment for removal of silt with J.C.B at Kamela road 78349.OO

724 8r8/s-1s Payment for removal of silt with J.C.B at Goleela peta

road

78349.00

L25 8L919-ts Payment for removal of silt wath J.C.B at Goleela peta

area

78349.00

126 82Olg-Ls Payment for removal of debrish and silt with J.C.B at

Goleela peta area

78349.00

2t7 82Lle-Ls Payment for removal of debrish and silt with J.C.B at

Goleela peta area

78349.00

L28 830/9-15 Payment for removal of debrish and silt with J.C.B at

Dummulapeta area

78349.00

729 8291s-L5 Payment for removal of debrish and silt with J.C.B at

Kothapakalu area

78349.00

130 82819-Ls Payment for removal of debrish and silt with J.C.B at

Parlopeta area

78349.00

131 82719-ts Payment for removal of debrish and silt with J.C.B at

Port road area

78349.00

L32 82619-L5 Payment for removal of debrish and silt with J.C.B at

Rajavi gruha kalpa area

78349.00

133 82s/s-t5 Payment for removal of debrish and silt with J.C-B at

Bonmegunta area

78349.00

L34 824|e-Ls Payment for removal of debrish and silt with J.C.B at 78349.00

140

Ramararao peta area

135 822/9-ts Towards payments for removal of silt at Godarigunta 78349.00

135 gLtl9-Ls Towards payments for removal of silt at J.C.B at

Gruhalkalpa at S.Nagar

78349.00

137 s4ol7-L5 Towards payment of consultant charges of 3'd party

repairs civil works in KMC

554796.00

138 L69612-L6 Towards payments to printing for Hon'ble C.M's visit 8000.00

139 L501/1-16 Towards supply of varies plants following by

engineering N M R loading

86213.00

L40 L48lt-Ls Towards providing Sa n kranti traditional a rrangements

and painting of sankranti sambaralu

14664.00

t4L 3s/4-Ls Towards supply and filling of sin teen repairs 15231.00

L42 ts'l4-ts Towards supply and arrangements of water point

stllls,cloth wall works on sankranti sambaralu

58555.00

143 17914-Ls Towards consultancy charges for 3'o party control an

also estimates

365634.00

144 2O7l5-ts Towards tender notice, paper publication ADvt.bill 10400.00

L45 532/7-rs Towards dismantling and removal of Bala lodge

building at Subhash road in KMC

87984.00

146 530/7-ts Towards dismantling and removal of Sri

M.Vijayakumar building in KMC DN.33.1.10

73320.00

147 s3L/7-ts Towards dismantling and removal of Smt.Saradevi

building in KMC DN.43.1.30

73320.00

148 529/7-ts Towards dismantling and removal of Sri MD.Abdual

building in KMC DN.33.1.12

78208.00

L49 s28/7-L5 Towards dismantling and removal of Sri J. Ramakrishna

building in KMC DN.20.1.45

74298.OO

150 s2717-1s Towards dismantling and removal of Sri Balaji lodge

building Subhash road under main road in KMC

DN.21.9.6

78208.00

151 s2617-ts Towards dismantling and removal of SriJCH.V.Rao

building in KMC Dt\t.28.1.11

83095.00

752 52s/7-ls Towards dismantling and removal of Sri Balaji lodge

complex building Subhash road under main road inKMC DN.21.9.6

83096.00

153 s39/7-Ls Towards dismantling and removal of Sri Soma raju

building in KMC DN.28.1.13

68432.00

L54 s38/7-ts Towards dismantling and removal of Sri Balaji building

in KMC DN-43.3.1

87984.00

155 s37/7-t5 Towards dismantling and removal of Sri M.V.Kumar

building in KMC DN.33.1.10

83096.00

t4t;--(

156 s3617-rs Towards dismantling and removal of SriV.Nookaii

building in KMC DN.33.1.12

83096.00

757 65118-15 Towards dismantling and removal of

Smt.Ch.Nagamani buitding in KMC DN.28.1.1/2

subhas road

78208.00

158 6s0/8-1s Towards dismantling and removal of Sri P.V.RAo

building in KMC DN.43.1.45 subhas road

83095.00

159 6s218-ts Towards dismantling and removal of Ssmt.P.V.Ratnam

building in KMC DN.43.1.45 subhas road

87984.00

140 6s8/8-15 Providing and arrangernents of water bottles flower

bukkes butter milk etc.

7070L.OO

L4t 6s7lB-Ls Towards providing in flex banners for implementation

of Navanirmana dheeksha

801.64.OO

142 6s618-1s Providing and arrangements of video coverage and on

put display with LCD screens for Navanirmana

dheeksha

60181.00

143 6ss/$-ts Providing and arrangements of video coverage and on

spot display with LCD screens for Navanirmana

dheeksha

65858.00

144 66L/8-Ls Towards supply and arrangements of Decoration

items for Navanirmana dheeksha

824t2.OO

L45 652/8-Ls Towards supply and arrangements of Decoration

248items for Navanirmana dheeksha

82901.00

146 374/6-t5 Towards construction of Boomi pooja arrangements

community hall in bank peta 33'd division

38515.00

L47 67s/8-L5 Towards supply of Bamboo and G.l wire for streetlighting

6247.OO

148 68e/8-1s Towards payment to removal of culvert slab in slit 1lth

division

88952.00

L49 L165/71-Ls Towards supply of Godrej furniture or cornmissionersquarters

76796.OO

150 882/1C.15 Towards payments third party quality control reportof civitworks

227909.000

151 roTTl]'L-ts Towards payment to removal of culvert slabs Nagaraju

peta in 26'h division

78208.00

152 t4L8lt2-L5 Towards providing lron gudies at temple to restrict

heavy vehicles in 23'd division

92383.00

153 13281L2-t5 Payment of wages of Sri K.Reventh kumar

,Horticulture

45652.00

ts4 Lt6Ollt-ts

E2

Project initiation charges to A.P through D.D 5,OO,OOO.OO

142

155 Lt66lLr-15E4

Payment of publication charges 14400.00

155 Ls86/2-16 Rewinding and repairs to 60 HP motors 37002.00

t57 t6o8/2-t6 CC charges to payments street lighting for the month

af L|ZOLG

70135.00

158 t760l3-t6 CC charges for street lighting Feb.2016 53642.00

159 t82813-L6 Towards old building doors and window Ramarao peta 28350.00

160 t63/4-ts Towards providing printer cadres to computer 9629.00

161 7298/12-ts Repairs and maintenance to vehicle No.APOSTA 1422 32710.00

L62 L3Lu12-L5 C.C charges of teachers colony swamy nagar 66056.00

163 t424lt-L6 C.C charges of street lighting swamy

nagar,S.Atchupuram

74257.OO

164 1r.93/11-1s Payment supply OTI for water supply vehicles and

public works

356782.00

165 t245/t[-Ls Repairs of 5 No's hand set with charges,battery 60000.00

166 LL48/LL-LS C.C charges of teachers colony swamy

nagar,S.Atch upuram LA / L5

77t20.O0

L67 1001/10-1s Towards payment aof CC charges merged G.P streetlight for the month Sep.2O15

75791-.OO

168 906110-1s Towards payment for new service connection to RO

plants and Saradha temple

9668.00

169 79sls-Ls Towards payments CC charges for the month Aug.

20L5

82158.00

fia t41-sl72-t5 Maintenance of street lighting Zone-Vl 70181.00

17L 6L/4-Ls Towards maintenance of street lighting 48tn to 50tn

division

74978.OO

172 7s7/9-L5 Towards payments for providing new lighting

Godavarigunta new bank colony D.Mart

406430.00

173 7621e-L5 Towards payments to providing new line matrixprinter at revenue section

283380.00

174 382/6-Ls Providing new lighting at 9'n division 446280.00

\75 367/GLs Maintenance of street lighting zone 5 48th to 50th

Swamy nagar teachers colony S.Atchapuram

128534.00

776 36616-ts Maintenance of street lighting zone 6 40'n to 47'n

dMsion

171379.00

777 36216-L5 Towards maintenance of street lighting of zone -l 1't

to 4th division

115931.00

143

L78 363/6-1s fowirds maintenanceJtstreet tighting of zone-l 1't

to 4th division

193594.00

779 35416-ts

-towards

maintenance of street lighting of zone -l 13'n

to 26th division

189235.00

180 36s/6-1s Towards maintenance of street lighting of zone -l 27tn

to 39th division

221364.00

181 647/$-ts Providing 7.50mm china market in J.Puram 91436.00

L82 2s6ls-Ls Towards Providing new lighting at J,N,puram 423561..00

183 286/s-Ls Towards new electrica! pales at swamy nagar 6th cross

road

40784.00

184 60/4-t5 Towards maintenance of street lighting zone-S 4 to 47

division }A1!-L1121394.00

185 1272/12-15 Repairs and maintenance of vehicle No.AP.05TT7916 29649.00

186 1463/1-L6 C.C charges of MPL office For 12/2015 128280.00

L87 L53Zlr-L6 New service connection in Padhamanabha nagar

community hall

2050.00

188 374/6-Ls Towards CC charges for S.Atchupuram ,Swamy nagarteachers colony for may 2015

77352.00

189 29O/s-L5 Towards repairs and maintenance of AP05TA1421 38629.00

190 199/s-1s Maintenance of street lighting current consumptionbills for April-15

83413.00

191 206ls-ts Maintenance of current consumption bills for RGK of 7services

2292096.OO

192 482/7-15 Towards payments of CC charges for the month June.-15 S.Atchupuram teachers colony

84333.00

193 zsz/5-Ls Towards wiring to Ro ptant at nag;mtAt 3radivision 30012.00

L94 504/7-75 Towards repairs to ceiling at Mpl.Office 13393.00

19s 260/s-ls Towards repairs to printers and supply of 2GB Ram,s

,Key board in revenue section28350.00

196 s8/4-ts Towards providing vending machine and burningmachine the flower I

s7959.00

L97 608/8-1s Towards payment of CC charges for the month ofJuly.2015

84141.00

198 37L/6-L5 Towards supply of Lll$Aluminium win 8187.00

199 1476/t2-15 Street lighting zone-V 105534.O0

200 77L/9-tsE2

Towards payments for temporary lighting toJ. B.programme at Saty Kalamandapam

10000.00

20L t8s2/3-L6

E3

Construction of kerby sffucture building for N.T.R

Sujala padhakam in peyode Ele.School

3757L2.OO

144

202 L1361LL-L' Maintenance of street lighting boxes on and off 99916.00

203 1004/10-15 Towards providing 110mm deep bore lHP motor in

R.O.plant at Tilak street

83908.00

244 988/10-15 Providing tiles flooring and in Racherlepeta 87313.00

205 e75lto-Ls Providing 6 Deep bore for NTR sujala padkam near

Mpl.Ele.School J.Puram

L59Z74.OO

206 72419-t5 Towards payment to providing deep bore at

saradadevi 45m division

194325.00

207 37216-Ls Towards providing new lighting to valley ball court at

boat club park l't division

60891.00

208 3s216-15 Towards digging of No's 4 size hand bore at various

place 50rt division in KMC

322405.00

209 64618-t5 Towards S/D of 300 mm dia D/F 350 mm dia Victoria

water works

88604.00

2to LOzl4-ts Towards providing 160 mm dia deep bore welltoproposed NTR Sujala Padakam in Ragampet

344026.00

ztt L3214-Ls Towards providing and construction of 100 No's plat

from for public tap 1" division to 26th division

1s8059.00

212 t7l4-1s Towards providing HDPE pipe line connection & pre

pipe line Hanuman nagar main road in 11th division

63628.O0

2t3 73419-ts Towards payment to providing flower decorating VlPs

chairs Dias, table carpet, NTR Sujala padhakam

48293.00

2L4 739/9-L5 Towards payment to providing temporary summer

chalivemdram arrangements and shed at B.Jenction

41531.00

2t5 74019-ts Towards payment to providing temporary summer

chalivemdram arrangernents and shed

41531.00

216 74].le-Ls Towards payment to providing temporary summer

chalivemdram arrangements and shed at Ghati

centres Narasimha road

41531.00

217 74218-1s Towards payment to providing temporary summer

chalivemdram arrangements and shed at Sarpavaram

Junction

41531.00

2L8 743/9-L5 Towards payment to providing temporary summer

chalivemdram arrangements and shed at Allure

Sitarama Raju statue NFCL Road

41531.00

219 748lls-Ls Towards payment to providing temporary summer

chalivemdram arrangements and shed at Raj Tank

Kakinada

41531.00

220 747lg-Ls Towards payment to providing temporary summer chalivemdram

arrangements and shed at Gow.General Hospital Kakinada rural41531.00

227 746/9-L5 Towards payment to providing temporary summer

chalivemdram arrangements and shed at

Mpl.Corporation Kakinada.

41531-00

14s

-Towards payment to providing temporary summer

chalivemdram arrangements and shed at Gaigalu

padu center

41531.00222 74s19-t5

41531.00223 744|e-Ls Towards payment to providing temporary summer

chalivemdram arrangernents and shed at RTO office

junction

1000.00224 L79613-t6 Towards cost of sanitary items tor commlssloner

quarters KMC

27862.O0225 73319-Ls Towards payment to supply & deslgn ot name uodl

on lorry &tractors for opening of NTR Sujala

Padhakam RagumPet 32nd division

109491.00226 t6s6l2-L6 Towards payrnentof paper pubtlcanon cnarges

Towards Paper PublicitY charges s616.00227 L7L2l2-L6

4914.00228 t7tLl2-16

3355.00229 614-,.5

E6

87107.00230 6s/4-ls

G1

Towards construction of CC drain and ttLL curuert at

45th division

23L Ls82l2-L6 Photo and painting charges 950.00

232 6614-L5F4 Towards payment of road tax for public health 24L470.O0

233 zo3ls-LS Towards supply of oils and lubricants to public health 802734.OO

234 1838/3-16 Payment to insurance of AP0585458 in PH. section 7878.00

235 LO6TlLt-Ls Towards payment of paper publication charges 98542.00

235 L68L/2-t6 Payment supply of oil for P.H. section 574997.00

237 L498lL-16 Repairs and tricycles 7 no's 45210.00

238 1ss8/1-16 Payment to insurance premium for public health 328436.00

239 1720/2-L6 Providing 1lW CFL post top at Raja tank park 320322.OO

240 L825/L-L6 Towards supply laying of UG cable salipeta girls highschool

28299.@

Grants

UPA

241

z/s-7sE2 r owarcts taying of CC road and construction of CCdrain and RCC culvert Venkateswara nagar in 12thdivision

425492.00

242 4/6-7s r \rwcu us provlotng rowering and painting tocommunity hall Goleelapet 15th division

729614.OO

243 6/7-Ls . vw.,, u) rdyrng or LL surtace to Morellamma sandu in I f ZZSOI.OO21" division

/

r46

244 8/8-ls Towards providing C.C.drain in 39'n division at back

side of the court compound Koteheripet

149108.00

ASG2

245

tl4-Ls

E3

Towards payment of lT to lT department lT recovered

from contractor for March'15

72796.O4

RaY

246

u3-]^6 Towards consultancy for preparation of slums free city

plan of action in KMC urban RAY

101134200

Wate

I

suppl

y247

Ll4-15 Towards digging of No. 4 size hand bore at places in

KMC limit

67377.OO

248 zl4-Ls Towards verification of 9O0 mm dia pumping reservoir

at Artalakattla

87210.00

249 6ls-ts Towards supply of 315 mm of HDPE construction of

New reservoir in Victoria water works

88098.00

250 7ls-ts Towards supply of 315 mm of HDPE construction of

New reservoir in Victoria water works

88091.00

251 9ls-ts Towards supply of 315 mm of HDPE pipe line leaks

municipaloffice south side in KMC

84020.00

252 t4/6-Ls Towards soils sampling from AWA tank Timmapuram

testing at J.N.T.U

88327.00

253 Lsl6-Ls Towards construction of drinking water flat from with

syntax tank20O0 tts capacity Padma nagar

8L472.OO

254 t6l6-Ls Towards construction of drinking water flat from and

aluminium at Seashore Area

68131.00

255 t7/7-1s Towards providing 16O mm of bore well and necessary

to proposed NTR Sujala padhakam in

243378.O0

256 2Ol7-ts Towards providing aluminium window and tiles

flooring in NTR Sujata padhakam at Ragampet

83723.00

257 2u7-Ls Towards Construdion of CC flat form around the

existing ground level construction of drain at

Padmanagar Ramalayam back side

83674.00

2s8 2217-L5 Towards Constructign of drinking water flat from at

seashore area

59527.O0

147

259 26/7-Ls Towards providing inset pipeline to Raja Tank form

the existing Victoria water works

50950.OO

260 27/7-Ls Towards supply and delivery of Cl pipe and major

leaks at Sambamurthy reservoir

87709.OO

261 2s/7ts Towards repairs and maintenance of pipeline leaks in

CC road patch work Mpl.office south side

87444.OO

262 3Ol7-ts Towards repairs and maintenance of RCC cover slab

near MC quarter lion club road Ramannapeta

86448.00

263 33/8-1s Towards repairs to the I HP motor pump set at

Kakinada toilets are bores at various places

77894.OO

264 3sl8-1s Towards Construction of building for NTR Sujala

padhakam in Sarada Mpl.Cor.School in Tilak road

377336.00

265 36/8-1s Towards supply of house service water supply

connections disconnection staff for tax RO area in

KKD

86030.00

266 3718-Ls Towards supply of house service water supply

connections disconnection staff for tax RO-ll area in

KKD

86030.00

267 4Llt}-ls Towards arresting the leak yes on GDPE pumping

mains AE-l 1to25th Division

436267.O0

268 42/LO-LS Towards providing 6 deep bores at slaughter house

nearJ.Ramarao pet in J.Puram

326737.OO

269 48/3-Ls Towards supply & delivery of AC pipe &ClD joints tomaintenance of clear water pumping

751851.00

270 tls-LsE2BPS

winding and formation of BT road to main road in

main road from 2 town police station

479L407.OO

277 2/7-L5 Towards payment of lT,lT. recovered from contractors 115579.00

272 3/7-Ls Towards payment of lT,lT. recovered from contractors

5lLs115579.00

273 4/7-15 Towards payment of LQLC recovered from contractors

for the month 5/15

115579.00

274 s/3-t6 Towards refund of LRS amount of Sri Chaitanya

educational society KKD property tax assessments

269604.00

275 6/3-t6 Towards refund of LRS amount of Sri Chaitanya

education society LRS No.588,592,590,589 /O3lGL

349200.00

276 LlLs-L6-rcG

Road cutting for laying of 200mm dia pipes 26988.00

277 2/LO-ts Providing clear water supply to lndian coast guard 1637110.00

278 3/LO-ts Providing clear water supply to lndian coast guard 1416580.O0

279 4lto-ts lncome tax 40320.00

148

PRODUCED. Rs. 15434879.fl1

During the course of the audit the following vouchers were distributed to the concerned

sections to produce connected files like M.Books , stock registers etc.,. But they did not produce them

to audit for verification. Due to non-production of M.Books, files and stock registers, the correctness

of the bills paid and utilisation of the stock received could not be verified in audit. Hence the

expenditure incurred Rs. 15434879.00 is held under objection.

1. Half Margin Letter SA (MC) No.54 dated. 20.10.20162. Half Margin Letter SA (MC) No.74 dated .17.11.2016

3. Half Margin Letter SA (MC) No.8Tdated .8.12.20164. Half Margin Letter SA (MC) No.93 dated .17.1.20L7

Towards payment of refund amount for DEABAS

SI.N

o

Vr.No.Date Details MB No. Amount Remarks

1. 4713-L5 Supply and arranging of 5000 KL

capacity water tankers mounted

tractors with a minimum turnout of 7

trips per day on hire basis

4713-L6 s02575-00 MB.not

submitted

2. 787le-Ls Removal of water hyacinth and

obstruction on the UP steam side of offtake point at samalkot lock(Machine-ll)

7761t2-L3 87365-00 MB.not

submitted

3 42417-ts Manufacturing, S/F of 300 mm dia D/Fs

per 60 HP Gulla pumps(M-56/57/and

58) and repairs to M-57 pump at Raw

water pump house in VHWW

637/t2-13 88011-00 MB.not

submitted

4 388/6-1s Surya Electrical works,KKD,Towards

rewinding and repairs to 1OHP,3HP &

5HP submersible pump sets at Boat club

park fountain in bhanugudijunction &

Water recycling motor in Victoria water

works

27568-00 MB.not

submitted

5 96s/10-1s Sri, Prop :S.Sya mkumar Contractor,

Kakinada plastings, compound wall

638/t2-L3 91894-00 MB.not

submitted

149

repairs, and centring& painting

6. t65712-t6 M/s AP state Agro industries

development corporation,KKD,Toward

supply of TRA 600 H29R Amron battery

for APO5 BG 7660 Tractor of water

supply at Victoria water

6422.OO MB.not

submitted

7. t82/4-ts Supply and delivery of bleaching

powder for maintains of water supply

533/20729/a0t

3

891r.0-00 MB.not

submitted

8. 183/4-ls Supply and delivery CopBer sulphate forthe treatment of Raw water and

Aratlakatta and Samalkota storage

tanks

77t/2O12/ZAt3,A.E Ele-1

7981-OO MB.not

submitted

9. 657/8-r5 Rerroving of existing 350 rnrt AC pipe

line and laying of 350mm New pipeline

in Victoria

77512A72-75. 86s63{0 MB.not

submitted

10- 2e61s-Ls Transportation of drinking water to

unserved areas in the Mpl.Cor. bY

additional tankers on hire basis

2l2AO7 -

08,A.E.Ele-1

88937-00 MBnotsubmitted

11 269|s-ts Supply delivery of G.l.pipes and specials

to providing BPL HSC in Kakinada

L84lt3-14 814,677-00 MB.not

submitted

t2 159312-t6 Supply delivery of G.t.pipes and specials

to providing BPL HSC in (akinadaL83lL3-14 530553-O0 MB.ftot

submitted

13 t4l3lLz-Ls Laying of CC road at D.No.2-148 to 2-

150/2 in S.Atchuthapuram near

Prakashm convent

4LO/L4-ts L222L8-OO MB.not

submi$ed

L4 60r/8-1s nepalrs of maintenance & RCC culvert in | 2781L2-L3

Ramakrishna Rao pet in 35 div. I

2A2742-AO MB.not

submitted

15 986/10-1s Providing painting to newly l7tlL3-L4construction communitY hall at

I

Rellipeta of 32nd Div I

52341-00 MB.not

submitted

16 833/e-15 Laying of CC road from l't Div-D.No-70-

6-814

750lL2-L3 847135-00 MBnotsubmitted

t7 gltltOlS I Construction of CC drain in Sivareddy

I n"g", west side out let drain

706lt2-L3 s9547-00 MB.not

submitted

18 936/10-15 | M.Sarveswara Rao contractorI

I removable of garbage and debris with

I Drojer-9O from vacant site situated back

I side of Rajiv gruha kalpa 11rh ward

259113-14 93459-fi! MB.not

submitted

150

19" 35716-ts Construction of A.C.sheet roof shed

with flooring arround R.C.C poles

barbed with fencing opposite toSaradadevi temple of 45th division.

63lt+ts 96704.0O MB.not

submitted

20 1716/2-

2AL6

Winding and formation of B.T road andproviding traffic diversion to NFCL roadfrom Alluri Seetharama Raju Statue toRTO office.

80/14-Ls 831874.00 MB.not

submitted

2t 1s30/1-16 Construction of C.C Drain and RCC

culvert from Ramalayam to pallavavari

street

24/7s-L6 258234.00 MB.not

submitted

22 937/LO-LS M.Sarveswara Rao contractorremovable of garbage and debris withDrojer-9O from vacant site situated back

side of Rajiv gruha kalpa 11th ward

2s9/13-L4

LL/Ls-L6

93459.00 MB.not

submitted

23 930/10-15 M.Sarveswara Rao contractorremovable of garbage and debris withDrojer.90 from vacant site situated back

side Durgamma Temple

2s9lt3-t4

7U7s-76

934s9.00 MB.not

submitted

24 93sl10-1s M.Sarveswara Rao contractorremovable of garbage and debris withDroier-90 from vacant site situated backside of Rajiv gruha kalpallth ward

2s9/L3-t4

LuLs-76

934s9.00 MB.not

submitted

25 931/10-1s M.Sarveswara Rao contractorremovable of garbage and debris withDrojer-90 from vacant site situatedsouth of beach road 11th ward

2s9/L3-14

1uls-16

93459.00 MB.not

submitted

26 933/10-1s M.Sarveswara Rao contractorremovable of garbage and debris withDrojer-90 frorn vacant site north sk*e ofdummulapeta 1lth ward

2s9/L3-t4

11/1s-16

93459.00 MB.not

submitted

27 932lto-ts M.Sarveswara Rao contractor removable ofgarbage and debris with Drojer-g0from vacantsite situated south of beach road 11th ward

2591L3-L4

11/1s-16

93459.00 MB.not

submitted

28 948/]rO-Ls G. Srinivasarao contractor towardsdismantling and removal of Sri

R.Venkateswara Rao

20/7s-76 s8656.00 MB.not

submitted

29 950/10-1s G. Srinivasarao contractor towardsdismantling and removal of Sri

R.Viswanadha Nyudu building main

road Mpl.Cor.

20/75-L6 53758.00 MB.not

submitted

30 949/t0-ts G. Srinivasarao contractor towardsdismantling and removal of Sri

G.Narasimha Murthy building mainroad Mpl.Cor.

20/Ls-L6 58556.00 MB.not

submitted

31 9sU10-1s G. Sri nivasarao contractor towa rds

dismantling and removal of Sri

N.Ramana Rao. Subha road building

20/ts-L6 48880.00 MB.not

submitted

151

main road Mpl.Cor.

32 e34lto-ts M.Sarveswara Rao contractorremovable of garbage and debris withDrojer-9O from vacant site situated

south of dummulapeta 11th ward

2s9/13-t4 93459.00 MB.not

submitted

33 94ol1o-1s P.V.V.Satyanarayana contractorremoval of culvert slabs Yetimoga

jallavari street

16/1s-16 73320.00 MB.not

submitted

34 929/rc-,s M.Sarveswara Rao contractorremovable of garbage and debris withDrojer-90 from vacant site ofDurgamma temple 1lth ward

2s9/L3-t4 93459.00 MB.not

submitted

35 966/Ls.rS S.Syarnkurnar contrastor Glory painting

works

636h2-13 94827.N MB.not

submitted

35 94t/LO-ts G. Srinivasarao contractor towards

dismantling and remova! of Sri

GullapudiSai Baba building main road

Mpl.Cor.

20/L5-L6 78208.00 MB.not

submitted

37 s64/rc-Ls S.Syamkumar contractor Steel welding

roads, grain ding rappers

2061t3-t4 94632.00 MB.not

submitted

38 946ltO-Ls G. Srinivasarao contractor towards

dismantling and removal of Sri

M.Marthanda Murthy Subha road main

road Mpl.Cor.

201L5-L6 73320.O0 MB.not

submitted

39 942/tO-Ls G. Srinivasarao contractor towards

dismantling and removal of Sri

J.V.Subbarao building, Subha road main

road Mpl.Cor.

20l1s-\6 83096.00 MB.not

submitted

40 943lLO-L' G. Srinivasarao contracto r towards

dismantling and removal of Sri

S.Subbarao building, Subha road main

road Mpl.Cor.

20/Ls-L6 83096.00 MB.not

submitted

4L 944lt0-ts G. Srinivasarao contractor towards

dismantling and removal of Sri

Kandavalli Kiranmai building, Subha

road main road Mpl.Cor.

2017s-L6 83096.00 MB.not

submitted

42 938/10-15 P.V.V.Satyanarayana contractorremoval of culvert slabs Yetimoga

,maipeta center

1sl1s-16 87984.00 MB.not

submitted

43 939/10-1s P.V.V.Satyanarayana contractor removal ofculvert slabs Yetimoga Yerra road centre

ts/ts-16 90135.00 MB.not

submitted

44

45 2381s-L5 Smt.T.Madhavi Madhusri Nursery

Kakinada supplied material of sprinklers

& pvc pipe

497/2O12,t3 86830.00 MB.not

submifted

152

46' 738/9-t5 G.Chinna Krishna contractor, Kakinada

towards supply and delivery stone forlaying of C.C road CC drain

S.Achutapuram

861L4-ts 27t77.OO MB.not

submitted

47 94717O-Ls G. Srinivasarao contractor towards

dismantling and removal of Srl

L.Satyanarayana building, Subha road

main road Mpl.Cor.

2Al15-L6 63544..00 MB.not

submitted

48 t469/L-t6 M/S Siri Decorators & Suppliers

Kakinada towards supply and

arrangements of Shamiyana tables

88531.00 MB.not

submitted

49 t7L9/2-L6 G.Chinna Krishna contractor, Kakinada

towards supply and delivery red earth

stocking and tree plantation

L32lL5-L6 53465.00 MB.not

submitted

50 939/10-1s P.V.V.Satyanarayana contractor

removal of culvert slabs Yetimoga Yerra

road Ramalayam centrecentre

t5/Ls-L6 90135.00 MB.not

submitted

51 e3s/10-1s P.V.V.Satyanarayana contractorremoval of culvert slabs Yetimoga Yerra

road Maipeta centre

LslLs-L6 87984.00 MB.not

submitted

52 L47317-16 M/s Leela stoudio, photos & video

Kakinada towards providing photo

coverage in 5O division

13198.00 MB.not

submitted

53 L472/1-L6 M/s Tirumala Tent house Kakinada

towards supply and arrangements ofshamiyana tables and chairs in 40 to 52

division

7852L.OO MB.not

submitted

54 L47tlL-L6 M/s Kakinada towards supply and

arrangements of shamiyana tables and

chairs in27 to 39 division"

Janmabhoomi" -2015

79621.OO MB.not

submitted

55 t47OlL-L6 M/s Sowrya Decorators Kakinada

towards supply and arrangements ofshamiyana tables and chairs in 14 to26

division

88631.00 MB.not

submitted

56 147417-t6 M D. Karimalla, Kakinada towards

providing auto announcement in 50

division for conducting Janmabhoomi" -

2015

39104.00 MB.not

submitted

57 z6tls-t' Providing gravel berks to the existing

C.C road from suresh nagar cross road

654/12-73 66516.00 MB.not

submitted

58 24315-L5 Amount payable to M/s D.V.Electricals

Visakhapatnam 9.0 mts foundation LED

light at dairy form centre

tt/Lt-tz 97286.00 MB.not

submitted

59 t82713-L6 Providing New 41w tube lights and

ceiling fans to community hall of suresh

23slL3-L4 543653.00 MB.not

submitted

1s3

nagar in 3'o division

60 1080/11-1s Amount payable to B.Satya Srinivas contractorKKD supply and fixing of electrical items

22671.OO MB.not

submifted

61 so3/7-L5 Amount payable to B .Satya Srinivas

contractor KKD wiring and tube lights

2t/12-L3 43415.00 Stock

register notproduced

62 6241&-ts Amount payable to S.G. Solutions

Kakinada

97017.OO Stock

register notproduced

63 t246/L7-L5 Amount payable to M/S Bala Tripura

Arcada contractor KKD

50640.00 Stock

register notproduced

il LLaAlfi-Ls Amount payable to M/s Microchiptechnologies contractor KKD

74298.0O Stock

wanted

65 78619-15 Providing 7.50 mts Galvanized poles

with 150 w,M.H lights at china market &Pedda market 2gth divisiofl

23s/t3-L4 79472.OO M.Book not

submitted

66 172912-16 Removing and Re-errection of 12 mts

hight mast pole at cinema road marketjunction

L77/Ls-L6 22604.00 M.Book not

submifted

67 t726/2-16 Providing temporary lighting the diwalistalls at Raja tank

457112-L3 45071.00 M.Book not

submitted

68 L2714-Ls Errection of 20 m hight mts at overbrize near dairy form center

L3/LL-L2 89498.00 M.Book notsubmitted

69 7727/2-76 Supply and delivery of electricalmaterial for the maintenance streetlighting in the city

L7s/1s-16 366112.00 M.Book notsubmitted

70 783L/3-L6 Providing 7.5 mts hot dip galvanized

poles with old 250 w.M.H lights atChristian burial ground parlova peta

138/15-15 85589.00 M.Book not

submitted

7L 7832/3-16 Providing surface wiring to communitytoilets -3 Nos at Dhummulapeta

137/15-L6 95510.00 M.Book not

submitted

72 1728/2-76 Supply and run of u.G cable feeder pilterbox at port railway junction high mast

L76/ts-16 38681.00 M.Book not

submitted

73 1830/3-15 Providing surface wiring to 2 Nos ofcommunity hall at elven pet 4th division

135/1s-16 68286.00 M.Book notsubmitted

74 L336112-ts Supply and delivery of electricalmaterials for the maintains of boat clubpark

6/LO-LL 44618.00 M.Book not

submitted

75 t74s/11-1s Supply of semi skilled electricians formaintains of street lights and repairs

fixing in Tone-1,2,3 for l month

2l2OO8-O9 78690.00 M.Book notsubmifted

76 1337/1.2-1s Supply and delivery of electricalmaterials for the maintains of street

4s6/1.2-73 70240.00 M.Book notsubmitted

154

lights in the city 1,to 50 divisions

77 rt42lLt-ts Suppty of semi skilled electricians for

maintains of street lights and repairs

fixing in Zone-4,5,6 for 1 month

33/20O8-O9 7042s.00 M.Book not

submitted

78 L373lL2-L5 Supply of semi skilled electricians for

maintains of street lights and repairs

fixing in Zone-4,S,6120-10-15 to 19-11-

15) for l month

4Als-6 826s9.00 M.Book not

submitted

79 1143/11-15 Supply of semi skilled electricians for

maintains of street lights and repairs

fixing in Zone-4,5,6

14l11-12AE(Ele) 59763.00 M.Book not

submitted

80 LL44lLt-Ls Supply of semi skilled electricians for

maintains of street lights and repairs

fixing in Tone- ,S,6

4Als-6 80013.00 M.Book not

submitted

81 1342112-ts Supply and delivery of electrical

maintains for the maintained street

lighting

6lLL-12 87321.OO M.Book not

submitted

82 t374ltz-ts Supply of 10 Noso same skilled

electricians Zone-!,Z,3 for the month

L4lLl-t2AE(Ele)/11

826s9.00 M.Book not

submitted

83 L34LlLz-Ls Suppty and delivery of electrical

maintains for ttte maintained street

lighting

glLO-LL

AE(Ele)/11

88509.00 M.Book not

submitted

L95lL3-t4 82004.00 M.Book not

submitted84 7841s-Ls Providing new lighting to Muslim burial

ground at sambhamurthY nagar

236llL3-L4 55738.00 M.Book not

submitted85 t82613-L6 Providing new wiring to communities

hall at suresh nagar 3'd division

28299.00 M.Book not

submitted86 I razslg-r0 Amount payable to Sri.B.Satya srinivas

electrical contractor Kakinada

87 I roao/rr-rs Amount payable to B .Sat'fa Srinivas

contractor KKD fixing of electrical items

2767L.00 Stock

register not

produced

T&P register

Yol.2l2OLl-72

97017.00 Stock

register not

produced

88 6241}-Ls Amount payable to S.G.Solutions

contractor KKD

61s65.00 Stock

register not

produced

89 42217-t5 Amount PaYable to Laser comPuters

contractor KKD suPPlY of HP 280 G1

desktop 2 nos

92453.00 Stock

register not

produced

90 284|s-ts Amount PaYable to Laser computers

KKD 3 no's of comPuters and DVD

writes and Antivirus at account section

Vide P.No.158 39104.00 Stock

register not

produced

91 649/$-Ls Supply and delivery of Sri

M.Gangadharam electrical maintains

for the maintained supply of 25mm dia

medium grade,water works store

155

92' il&1&-ts Supply and delivery of Sri

M.Gangadharam electrical maintains

for the maintained supply of M.S. clam

sets

Vide

P.No.162&154

562L2.OO Stock

register notproduced

93 7sl4-Ls Amount payable to Laser computers

KKD Epson M200 printer at healthsection

T&P register

Yol.3/2OL1-L2

P.No.2

13491.00 Stock

register notproduced

94 1805/3-16 Amount payable to Laser computers

KKD Key board +mouse combo wireless

16 Gb pen drive Commissioner Office

T&P register

Yol.t/2O12-73

P.No.15

39397.00 Stock

register notproduced

9s t70212-L6 Amount payable to Laser computersKKD Raja computers &mobiles Kakinada

Samsung tab4 T231

T&P register

Yol.2/2OLL-L2

P.No.4

56800.00 Stock

register notproduced

96 L697/2-t6 Amount payable to Laser computersKKD New HP 280 G1 Desktop Monitor

T&P register

Yol.2/2012-13

P.No.1

71590.00 Stock

register notproduced

97 t69s/2-t6 Amount payable to Arihant electronics

KKD New land toner3 nos toMpl.Corporation

4888.00 Stock

register notproduced

98 62s18-ts Amount payable to Laser computersKKD S.G.Solutions Kaklnada.

T&P register

Yol.2/20L7-12

Vr.No.2

52986.00 Stock

register notproduced

99 7260/tr-15 Amount payable to M/S Bindu power systems,

ABC Dogs veterinary Hospital in JaganaickpurT&P register

Yo1.2/2O13-14

Vr.No.11

42037.0O Stock

register notproduced

100 7247lLt-Ls Amount payable to M/S Bala TripuraArcade towards 1.5 ton blue star splitA.C (2 star) veterinary center atJaganaickpur

T&P register

Yolil2At3-74Vr.No.12

38029.00 Stock

register notproduced

101 tL4O/LL-ts Providing temporary toilets for gents

with Bamboo mats and casurina post at

beach festival in Kakinada.

17/2OL1-12 t2t324.OO M.Book notsubmitted

toz 1139/11-15 Providing temporary toilets for womenwith Bamboo mats and casurina post atbeach festival in Kakinada.

23lzotL-lz 127324.OO M.Book not

submitted

103 tt4tlLL-LS Providing temporary toilets 2 Nos withE,E.C, men and women for beach

festival

25l08-0e 106515.00 M.Book not

submitted

104 sel3-1s Shifting of HSC connections from draincrossing at Muthanagar in 19th dMsion

$l2AO9-10 47820.00 Fileproducedbut M.Book

notsubmitted

105 e18/10-1s Providing painting and electrical mainservice & distribution R.O

66slr2-L3 83236.00 Fileproducedbut M.Book

156

S.Atchatapuramnotsubmitted

106 9L9ltO-Ls Arresung tne teakages on H.D.p.Epumping mains and distribution mainsin A.E-ll

7/2O7L-L2 331721.00 Fileproducedbut M.Book

notsubmitted

to7 759/9-2O7s ruppry or nouse services waters supplyconnection dis-connections staff

6U74-1s 86030.00 File

produced

but M.Book

not

submitted108 1138/11-1s rr uvrqlng ro.l Sneet She(l tof prOpOSed

N.T.R. Sujala padhakam794/L4-Ls 291837.00 File

produced

but M.Book

not

submitted109 984/1O-t5 Maintainance of 900 mm dia RCC Ra,"

water pumping main from Aratlakattato Victoria head water works

295/L4-7s 388134.00 Fileproducedbut M.Book

notsubmitted

110 987/70-7s rruvrqrng lutng ot road side beams atMutha Ngar

4O3/72-13 83010.00 Fileproducedbut M.Book

notsubmitted

111 974/LO-LS rr \rvruurB 06.ueep DOfe N.T.R SUjala padkeen at elementary school

223/14-ts t59274.OO Fileproducedbut M.Book

notsubmitted

LL2 us/8-L5 Necuilcauon ot leaks at at sambamurthynagar reservoir tank

so4/L2-L3 85345.00 Fileproduced

but M.Book

notsubmifted

113 8/s-1s nut-uncarlon or jl5 mm & HDpE pipeline at D' Mart at pragathi College Road

744/L2-L3 47687.OO Fileproduced

but M.Book

notsubmitted

tL4 32/4-ts r ransponatton ot chlorine cylinders bytruck /mini van on hire basis from kkd

639/2072-13 4L852 M.Book notsubmitted

115 268/s-L5 )uppty ano dettvery o power capacitorsor improvements and maintenance of

63U20L2-

13,A.E. Ele-l86703 M.Book not

submitted

ls7

power

115 6314-ts Transportation of drinking water to

unserved areas in the Mpl. Additional

tankers on hire basis

t77l2OL3-

14,A.E Ele-1

89841 M.Book not

submitted

LL7 LLaSltt-Ls Supply and arranging of 63 KVA capacity

diesel

79t64 M.Book not

submitted

118 L52tlL-L6 Providing 6 inches deep bore at fish

market in Jagannaick puram

t4lts-L6 29679L M.Book not

submitted

119 1803/3-16 Rented Car Contractor Smt.S.Satyavathi

Revenue Officer-l Feb-2015

19503 File notproduced

L20 LLL3ltL-Ls Engineering section DEE-l Rented

vehicle t-2-L5 to 31.-3-1.5

3906s File notproduced

tzL 11sl11-1s Contractor Y.Subbarao Rented vehicle

DEE 1-4-15 to 30-4-15

23463 File notproduced

122 891/10-15 Roc. No.389 U L4lE4 Dt.8. 1. 15

10.1.2015 to 31.1.15 contractorT.prasad

t3925 File notproduced

t23 LLzl7L-L5 2015 October month Revenue Office-lRented vehicle ContractorSmt.S.Satyavathi Feb-2016

19503 File notproduced

t24 1006/10-1s Revenue Office-l Rented Car ContractorSmt.S.Satyavathi

1-9-2015 to 3O-9-2O15

19503 File notproduced

L25 Lsz/4-L5 Engineering section Commissioner (FAC)

Dt.1.3.15 to 31.3.15 rented vehicle

18526 File notproduced

L26 s63/8-1s Revenue Office-l Rented vehicleContractor Smt.S.Satyavathi 6-5-2015to 30-6-2015

35232 File notproduced

127 638/8-1s Revenue Office-l Rented vehicleContractor Smt.S.Satyavath i

1-7-2015 to 31-7-2015

19503 File notproduced

t28 1688/2-L6 Revenue Office-l Rented vehicleContractor Smt.S.Satyavath i

1.-1-2O16 to 31-1-20L6

19503 File notproduced

L29 t293112-Ls Revenue Office-l Rented vehicleContractor Smt.S.Satyavath i

1-11-2015 to 30-11-2015

19503 File notproduced

130 L497lt-L6 Revenue Office-l Rented vehicleContractor Smt.S.Satyavathi

L-L2-2075 to 3 1.- L2-20 15

19503 File notproduced

131 76019-2OL5 Engineering section Revenue Officer-l,Rented vehicle 1-8-15 to 31-8-15

19503 File notproduced

132 693/8-1s Municipal Commissioner rented vehicle 23462 File not

158

, Roc. No.285 O I LS I E4 Dt.5/15

Dt.1.4.15 to 31.4.15 contractor Nook

raju No.AF05CR4824

produced

133 LO22/LO-rs Municipal Corporation,A.R.V. vaccine

Sri vet medical shop,tanuku, "Raksha

Rab" medicine

25662 Stock &

Utilisation

wanting

134 L6O/4-Ls Sri Sainadh Engineering works,

Secendrabad

Garbage dumper bins page 1of No.of

bins 24

24Olt4-Ls 872020 Stock

register notproduced

135

136 35s/6-1s -do-

P.8 to 10 of MB of No.of bins 24

872020 Stock

register notproduced

L37 1103/11-1s -do-

P.15 to 17 of MB of No.of bins 24

873856 Stock

register not

produced

138 Lsos/t-t6 -do-

?.22to 24 of MB of No.of bins 24

732t9 Stock

register not

produced

139 603/8-201s Supply and delivery of 23 Nos Garbage

dumper bins for dual loader dumper

placer vehicles of No.of bins 28

284/L4-L5 8257L8 Stock

register notproduced

140 s74/8-ts Public Health section, PH&Non-PH

workers Male& Female slippers supply

"Lepakshi emporium)

849550 Stock

register notproduced

t4t s3sl7-Ls Confiactor P.V.V.Satya na rayana

Dismantling and removal of Sri

Vadakattu Nookaji building vide

D.No.33-1-12 in sub ash road

3Lslt4-L5 87984 M.Book not

submitted

t42 884/10-1s Amount payable to AE.Ch.Naraguna

supply of pot-hole digger machine

APS.Agro lndustries Development

Corporation,ELURU

toLl62 Stock

register notproduced

143 607/$-Ls Amount payable to Ganta Chinna

Krishna contractor KKD supply and

arrangements of from stone

construction P.24

L}s/L3-4 30224 M.Book not

submitted

L44 t4o4lLz-Ls Sahayaka sangala subyula Adhar

numbers Data entry made by

M.Ramadevi

5000 Voucher

produced

file wanting

145 t4o2lL2-L5 Sahayaka sangala subyula Adhar

numbers Data entry made by D.Nagma

5000

t59

141. t40L/12-1s Sahayaka sangala subyula Adhar

numbers Data entry made by P.Madavi

5000

147 t4o3lt2-15 Sahayaka sangala subyula Adhar

numbers Data entry made by Sri

V.Satish kumar

5000

148 717lg-Ls Providing and supplying of stone forlaying CC roads, CC drains and culverts

t57/L4-Ls 27177.00 M.Book not

submitted

t49 687/8-7s Removal of culvert slabs and silt inRajeev Gruha Kalapa

3ssl1.4-7s 83096.00 M.Book not

submitted

150 688/8-1s Removal of culvert slabs and silt inRajeev Gruha Kalapa block 34-35,39-

38and 1l'h division

3s8/74-7s 88962.00 M.Book not

submitted

151 s3417-75 Amount payable to the DivisionalforestOfficer, Social forester Division (akinada

towards cost of 50000 plants

450000.00 Stock

register notproduced

Total: 15434879.00

Code No.1 1

14(13) Outirmounts

During audit on the accounts of Kakinada municipal colporation for the year 2015-16,it was

observed that number of posts were filled up by the municipal commissioner ,Kakinada through

outsourcing basis and their remuneration are being paid to them from time to time along with EpF, ESI,

Service tax etc., regularly.

1' As per agreement conditions 11 and 15,the service provider shall be produced the remittance

challans of EPF & ESI along with the list of employees with their EPF account number, then only the

employer release the said amounts to the supplier and TDS under Secl94-c(4) of IT Act 1961, 2.24%o on

the total bill has to be deducted which is also not done by the municipal authorities.

1) Necessary action would need to be taken to obtain remittance challans from the service

provider relating to EPF and ESI and deduct IT at source in future and also see the previous

amounts are remitted to the concerned heads & produce the challan to audit.

Sl.No Vr.No./Date Month EPF ESI Service Tax

I 1791t3-16 2n6 72321.00 25218.00 93528.00

2 1674t2-16 vt6 733s3.00 25578.00 94864.00

r60

J 1443n-16 t2lt6 733s3.00 25578.00 94864.00

4 t3s7lt2-15 tUt5 71856.00 2s056.00 92928.00

5 t358lt2-15 13-10-15 to

31-10-15

tt4t7.00 3969.00 14749.00

6 t277lt2-15 l0/15 55370.00 19306.00 71589.00

7 1033/10-t s 9/ts 50097.00 t7487.00 62510.00

8 185613-16 211,6 ss697.00 19422.00 7203t.00

9 1676t2-16 llt6 s6161.00 19584.00 72631.00

l0 t447n-t6 tzlt6 50898.00 17748.00 65824.00

lt 90t4-ts 3lt6 44688.00 15582.00 4924s.00

t2 70219-ts Tlts 5s370.00 19306.00 69090.00

13 1790t3-16 2lt6 47904.00 t6704.00 61952.00

t4 1673t2-16 Ut6 43413.00 15 r38.00 56144.00

l5 t67212-t6 16-7-15 to

25-7-15

10192.00 3556.00 13188.00

16 560/8-1s 6ns 55370.00 19306.00 69090.00

t7 14914-15 3n5 26448.00 9222.00 29145.00

18 2U4-t5 1-1-15 to 28-

2-t5

34833.00 12t46.00 38385.00

l9 1086/1 1-15 l0/1 5 36160.00 12608.00 45120.00

20 1355lt2-ts l l/15 47904.00 16704.00 61952.00

2T 1356/12-t5 13-10-15 to

31-10-15

74s6.00 2s92.00 9$2.04

22 1446n-16 t2ns 4336s.00 ts122.00 56081.00

161

Z3 1088/l l-15 tolts 41153"00 14351.00 51352.00

24 1362/12-1s tuts 38323.00 13364.0A 49561.W

25 t36ut2-ts 13-10-15 tD

3l-10-1s

8734.00 3036.00 I1283.00

26 917t10-15 811s 51980.00 18124.00 64860.00

27 1014/10-15 9/ts 20340.00 7492.00 25380.00

28 439t7-t5 5lt5 I130.00 394.00 1245.00

29 tlyt/tt-ls r0/15 20340.00 7492.A0 25380.00

30 t354n2-ts luts 26e46.00 9396.00 34848.00

Remittance particulars not produced:-

Sl.No Vr.No./Date Month EPF ESI Service Tax

I 183613-20t6 z/20t6 363194 126789 67',l8

2 136/4-2015 Jtzot5 254096 88654 4691

J 277/5-2015 4/20t5 256209 89142 4734

4 394/6-2015 5/2015 247427 8632s 4564

5 631/8-201s 6t2015 254886 889r s 4703

6 834/9-20r5 ilzot5 130897 45678

87841

2364

46257 1022/10.20ts 812015 251709

8 t02t/10-2015 elzut5 251814 87870 4636

9 1092/n -20t5 r0/2015 24063a 83978 4421

l0 1366/12-20rs tt/2015 260491 90876 4794

ll 145 t/t-20I6 trrz$15 84659 29549 1597

t2 1452/1-2016 t2tz0t5 350767 122486 6517

163

(-

SLNo Vr.No.Dt Month EPF Remittance particulars notproduced

1

1869t3-20t6 2t2016 71263

) t34t4-20t5 312015 7t263

J 276/5-2015 4D0ts 30389

4 39st6-20ts sDat5 30733

5 632t8-201s 612015 28020

6 836/9-2015 712015 27713

7 1029n0-2015 8t2015 14975

8 1030/10-2015 9/2A15 32820

9 t093nt-2015 l0l20ts 33016

l0 1363tr2-201s tU20ts 32591

II r449/t-2016 t2/2015 66907

t2 1677t2-2016 1/2016 70296

69047

164

I4(I4) NGD - HUGE AMOT]NT KEPT IN A/C (DDO Arc) DETAIIS NOT PRODUCMNEMS EA.RIYACTION

14(15) IT{\'ESTMENTS _FT]NDS DEPOSMED INVARIOUS BANKS AS TERMDEPOSITS- CREDIT PARTICI.'LARS -NOT PRODUCED:

Code No.ll

On verification oI Non Govt Deductions (DDO A/c) bearing A/c No.30808298552 of S.B.I,

Treasury Br., Kakinada. There is huge amounr fu. 19738756-00 Kept in DDO's account as on31.3.2016.

In this regard the Mpl. Authorities have stated that this amount relating to Mpl. Employeessalary deductions made ftom their salary bills,i.e leave salary bills, DA Arrears etc credited to theDDO's Account towards provident fund etc., This amount has to be transferred or remitted toconcerned recovery heads of the individual. Due to non furnishing of concerned schedules fromthe concerned establishment clerks of the Municipality, these amounts could not be transferred orremitted to concerned heads since several years.

According to G.O.Ms. No. 300 dt.2-5-2009 All the Non Gow recoveries amount should bemaintained by the DDO in separate Bank A,/c in rurn these amounts have to be transferred orremitted to conceln Heads on behatf of employees. DDOs A,lc should be maiqtained with Zerobalance only.

In view of the above it is highly irregular to keep huge amount of Rs. 1973g756-00 in DDo,sa/c without transferring or remitting to concerned head of account.

Funher it is noticed from the DDo's account, an amount of Rs. 12,79,727-00 was debited bythe Bank authorities as Per the Lr. C.No. Iv/16/gBt2O11-ST, dt.9.10.2014 of Asst.Commissioner ofCentral Excise' Kakinada on 30.10.2014 towards service tax. In this regard also Mpl.authorities werenot obtained any information from the cenrral Excise Deparrment which is highly irregular.

The amount so deducted by the bank authorities Rs.12,79,727-N hasto be reimbursed fromthe Mpl.General Funds to DDOs A/c.

Balance as per Bank pass book as on 31.3.2016 Rs.1g459029.00Amount Debited by the Central Excise Dept.Towards service tax on 30.10.2014 (Add) ps. l27g727.ffi

Balance as for Cash book as on 31.3.2016 Rs.19738756.00

In this regard an objection was raised in para l5(9) of Audit report for rhe year2014-15 to recti6T the defect pointed out there in. But the Mpl.Authorities did not rectified so far.

Necessary action would need to be taken to rectiSr the defect pointed out there in andproduced the corrected account to audit.

165

In spite ofthe defect pointed out in para 13(20) ofthe audit report for the year

2013-14,and Para15(23) of audit reporr for the year 2014-15 no action was taken bythe executive authority to produce original certificates.

It is noticed from the previous audit reports that the register of investments

was not maintained properly. In this regard objections were raised every year inAudit Reports. In view of audit paras in previous audit reports, Half Margin Letter sANo.9 dt.8.4.2015.and LR.SA No.27 dt.30-4-2015 were served to the Commissioner andAccoult Section no action was taken by the municipal authorities to produce originalcredit particulars

On verification of the file regarding investments made(Roc.No.6468/200'll81),it is noticed from the file that the following F.D.Rs werepurchased but the encashment and credit particulars of the FDRs were not producedto audit. The said FDRs were also not made available for physical verification inaudit. Therefore action would need to be taken to investigate the matter and producecredit particulars of the said FDRs for verification in audit or else the loss if anysustained due to nonproduction of F.D.Rs would need to be assessed and made goodfrom the person or persons responsible under intimation to audit.(Statementenclosed).

Statement enclosed:

ORIGINAL FDRS NOT PRODUCED OR ORIGINAL CREDITS NoT PoINTED oUT (AS PeT FiIeRoc No.6468/2004/8 1 lnvestments)

166

.No Vr.No /DateFDR

Amount Name of the Bank Deatails ofSrhama

1 ?337/2-2@5 3000000 Andhra Bank.survaraoDeta_ KKD General Funds2 3601/3-200s 4000000 Andhra Bank.Srinasar- KKt-) General Funds3 370A/3-2OO5 3000000 U.T.l,Kakinada General Funds4 1606/5-200s 3000000 Andhra Bank.Main Branrh KKIr General Funds5 t6o7/s-2oo5 2000000 Andhra Bgnk,Suryaraopeta, KKD General Funds6 L702/3-2012 5000000 Andhra Bank J.N.pur,KKD Genaral Funds7 Reinvested 5005027 Vijaya Bank,KKD Genaral Funds8 2054/3-2013 1000000 Central Bank of lndia.KKt') Genaral Funds9 2A56/3-2Ot3 1000000 lndia Overseas Bank.KKIr Genaral Funds

10 2O73/3-2013 2s00000 State Bank of Mvsore-KKD Genaral Funds11 1335/12.2013 2500000 Union Bank of tndia,KKD Genaral Funds72 L334/L2/2013 5000000 Andhra Bank Madhuranagar,KKD Genaral Funds13 zost/3-2Ot5 1500000 BMB.Bhanugudi,KKD. Genaral Fundst4

15.3.2009

5000000 Andhra Bank Madhuranagar;KKD BPS15 1500000 SBl,Main rga4,KKD BPS16 1500000 Cenara Bank,Gandhinagar, KKD BPSt7 1s00000 Corporation Bank,Main br.,KKD BPS18 16.3.2009 2500000 Andhra Bank,furyaraopeta,KKD I gpS1l) 6/L2--2OO9 2000000 Canara BanlgGandhinagar, KKD BPS20 7/L*2070 1000000 Caryta Bank Gandhinagar,KKD BPS2L Reinvested 2642487 j Canara Bank,Gan{hi nagar,KKD BPS22 | Ls/7o--2010 1000000 ING Vyasya Bank,Bhanugudi BT,KKD BPS23 24.6.2OLL I soooooo Andhra Bank Suryaraopeta,KKD BPS24 Reinvested 10@0m0 BOl,Main Br.,KKD. BP525 2.12.2Afl 1000000 ING Vyasya Eank,Bhanugudi BT,KKD 8Ps26 79/2-ZAL2 1000000 [glgFlBan(KKD. BPS27 7ls.2OOe 3000000

! filG Vysya Bank, Bhanugudi, KKD 12thf.c (s.w.M)28 LO/s.2OO9 2500000 Andhra Bank,Cinema Road,KKD 12th F.C (S.W.M)29 tl,ls.zOOs 1500000 lndian Overseas Bank,KKD. 12th F.C (S.W.M)30 Reinvested to6L6t2 Syndicate Bank,KKD 12th F.C (S.W.M)31 Reinvested to6L757 Syndicate Bank,KKD 12th F.C (S.W.M)32 Reinvested 1115930 Syndicate Bank,KKD 12th F.C {S.W.M)33 sglL2-20O5 1000000 lndian Overseas Bank,KKD, APUSP.CMAPP34 82/3-2006 500000 lndian Bank,KKD, APUSP-CMAPP35 8s/3-2006 1000000 S.B.H,KKD. APUSP-CMAPP36 86/3-2006 1000000 Oriental Bank of commarce,,KKD APUSP-CMAPP37 87/3-2006 1000000 Bank of lndia,Main Branch,KKD. APUSP-CMAPP38 2s.3.2005 1000000 (arur Vys/a Bank,KKD, " CMAPP Cycle- il39 1000000 Canara Banlq(KD. "CMAPPCycle- il40 4U10-2006 2s00000 Karur Vysya Bank,KKD. " CMAPP Cycle- ll4L 4U70-2006 2s00000 Oriental lank of commarce,Tem.Sl,K(D " CMAPP Cvcle- ll

42 29.12.2006 1000000 Allahabad Bank,KKD." CMAPP Cyde-il

43 L26/3-2OO7 1000000 Central Bank of lndia,R.R Raod,KKD. APUSP-CMAPP-II44 361L2-20O6 2000000 4rylhra Bank Madhuranagar, KKD P.F G45 37/t2-2OO6 2000000 Andhra Bank,Srinagar, KKD P.F G46 1./2.2OO9 20000000 Bank of lndia,Main Br.,KKD. RNB

Total 121887813

167

code No.ll

14(T6} LEGAL CHARGE,S - LEGAL CHARGES PAID TO MUNICIPAL STAI\IDING

COUNCIL CONNECTED FILES AND KATHA EXTRACTS NOT PROI'UCED NEEDS

ACTION Rr. 317500.00

Audit reveals that the fotlowing amounts were paid to municipal standing council for

various OA's at Rs. 7500.00 instead of paying Rs.5500.00. The reasons for enhancement of fees was not

explained to audit and the connected files and katha extracts are not produced to audit for verification.

Due to this reason the correctness of payments could not be verified in audit. Executive authority has to

take initiative for production of these records to audit.

Sl.No Vr. No Particulars Amount

I I 195/1 1-05 Amount paid to A.Pandu Rangarao

standing council.W.P.No.2524 412015

7500.00

2 r 199/1 l-05 Amount paid to A.Pandu Rangarao

standing council. W.P.No. 2564212012

7500.00

J 309t6-15 Kothapalli rammohan Choudary

O.A.No.6602l14

7500.00

4 368t6-ts Kothapalli Rammohan Chowdary

O.A.No. 8 1 l2l20l3 of APAT

5s00.00

5 79219-ls A.Pandu Rangarao,Gupta MallikargunRao PILNo.l 44 1201 5 F.Roc.2220 / 13 lcl

No Budget approvals and no ratification

orders obtained.

225000.00

6 79319-15 P.Venugopal PIL No. 144115

F.Roc.2220l13lcl

No Btrdget approvals and no ratificationorders obtained.

64500.00

Total: 317s00.00

168

\1jl{17lCar hire charges paid to Sri K.Aooa Rao - Sanction of Government wantins and

other irreeularities: Rs.150,(X)0.(X1

A total amount of Rs.1,50,000 was drawn and paid to Sri K.Apparao in the following voucherstowards supply of car on hire basis to the Commissioner for the period from 1.8.2014 to 31.3.2015

Sl.No Vr.No,/Dt. Period Amount

1 to7/4-L5 1.8.2014 to 30.11.2014 80,000

2 24L/s-15 1.12.2014 to 31.3.2015 80,000

Total: 1,60,000

On verificafion of file Roc.No5837|E4/2OL4, it was noticed that the Addl. Commissioner ofthe Municipal corporation ,Kakinada was kept under FAc as commissioner and the post ofCommissioner is vacant (with effect from) 23.6.2014. ln this regard it is irregular to claim the bill forthe vacant post of Commissioner Municipal Corporation, Kakinada while already engaging a privatehire vehicle to the post of Additircnal commissioner who is also kept as FAC commissioner.

As per G'O.Ms.No.S finance and planning Department 0t.4.1.1994 a private hire vehiclecould be hired after obtaining the approval of the Government in the administrative Department byobserving economy conditions issued in G.O.Ms.No.2259 DL.ZB.7.2OL4

As the Additional Commissioner who is kept as a FAC Commissioner had already engagedone private hired vehicle and claimed the bill for the period from 1.4.2014 on words. Vide C.R.No.29,D1.16.3.14 of the special officer, Municipal corporation, Kakinada. How can one person may engagetwo vehicles at a time in two posts is not explained to Audit.

ln view the above necessary action may be taken to obtain ratification orders fromGovernment and produce to audit admit the expenditure.

r69\-U{l8}Purchase of oil - oil bills and los books not producedr Rs. 10114907.00

ln the following vouchers, a total amount of Rs. 94,28,58!.00 were drawn& paid to Sri Varahara Lakshmi Narasimha Swamy Agences, Kakinada towards supply oflubricants and diesel oil to the public health vehicles and engineering vehicles. But theoil issue receipts (Counter files ) and log books of the vehicles were not produced toaudit to verify correctness of the utilization of the oil. ln the absence of the same,theentire expenditure could not be admitted in audit and is held under objections.

S.No Vr.No.Dt Particulars Month Amount

L 343/'-ts P.H.Tractor,Dumper

Septic tank

cleaner,JCB oil bill for4/ts

4/ts 685326.00

2 49L17-ts -do- sl2oLs 703571.00

2 6e0/8-1s -do- 6/Ls 7780t2.W

3 st2/to-t5 -do- v /ls 520914.00

4 LLgLILL.

15

-do- slLs 639982.00

5 LL90/L7-

15

-do- e/Ls 535274.00

6 L419lL2-

15

-do- LOlTs 567338.00

7 189s/3-16 -do- L2/

tl2ot6

1181541.00

8 L896/3-t6 -do- 2lL6 7317L4.O0

9 19/4-Ls -do- 2/Ls 296517.00

Engineering - section

Veticles

10 2O2ls-Ls -do- 3/ts 324L78.OO

LL 34216-15 -do- 4lLs 451532.00

L2 490/7-Ls -do- slts 490781.00

13 s7L|B-L' -do- 6lLs 449833.00

t4 913/10-1s -do- 7lts 350589.00

15 1194/1,1,- -do- 8/Ls 299916.00

170

*P

15

15 730sh2-15

-do- Lohs 338929.00

!7 1489/1-16 -do- LU7s 364s02.00

18 L776/3-16 -do- 12/ls 393358.00

Total: 1.,O1,,14,907.00

1).The balances available under: lGeneral funds 2) Grants 12.h finance & 13th financefund along with treasury pass books, and bank pass books were not produced to audit.It is not known whether ail the assets were taken to assets register of MunicipalCorporation or not

2)As per Annual account, no amount adjusted to the generalfunds of Municipalcorporation relating to Newry merged Grama panchayats & grant amounts where theamounts were deposits was also not explained

ln spite of the defects of pointed out in para No.15(26) of Audit Report for theyear 2014-15 no reply was produced by the Municipar authorities to audit

Regarding s.Atchutapuram Grama panchayat there is a balance of Rs.93565.00 wasshown as cash balance as per audit report for the year zlt2-t3but the remittanceparticulars of the said amount was not forth coming to audit.

Necessary action wourd need to be taken to produce ail the rerevant records andfihs to audit for verification.

172

v>

Code.13

15{1} UTIWATION OF CELI PHONE MORE THAN CEIIING EXCESS uUlizaUon of enAOUnr not COUSCTO

on verification of following vouchers relating to cell phone bills for the year 2015-16, lt was noticedfrom the bills, the individuals utilized cell phone bills more than their eligibility but the Municipal authoritiespaid total amount of the bills without fully recovered the excess utilization amount from the individualconcerned the excess utilization of cell phone amounts are detailed below which is to be recovered from theindividuals concerned' Necessary action would need to be taken to recovered the entered excess utilizationamount and credit pointed out to audit-

S.No. Vr.No.Dt Particulars Total Bill Excess utilization

Cell phone Bill El

::-;-:- -l-----L 5zl+-L5 Hoc.No.4342106

E1, 82, D EE,EA,M R-S/RtS/AEs RolSS etc for 26-1-15 to 25-2-15

13061.00 5420.00

2 27s/sl7s -do- 26-2-L5 to 25-3-15

Remitted 1085+503 +72= LGGL

12357.00 5012.00

t-t 1651.00

Recover 3351

3 39s/6-ts -do-26-3-t 5 to 25-4-i.5 12815.00 5331.00

4 49s/7-L5 -do-5/201.5 L3777.00 6196.00

(-11918.00

Recover 4278

5 757lg-Ls -oo- tl 2uL5 138s0.00 4581.00

5 9s4/9-L5 -oo-b/2u15 13045.00 4507.00

7 LL09/1.7-Ls -oo-9/zot 5 13744.00 4873.00

8 1371"/12-15 -do-10/15 14900.00 72L2.OO

9 L572/2-L6 -oo-rr/15 &tzl75 31230.00 LL4L7.N

10 7884/3-L6 -do-Llt6 &21L6 34263.0O 1.2406.O0

11 887/LA-L' -oo-//L5 & 8/15 13804.00 4582.00

Arr tet Pnone Blil Dt.23.1.15

1 83/4-1s 8/23.1.1s 18s7.O0 I qqq.oo

2 22L/s-Ls 22.3.L5 1915.00 559.00

3 4OOl6-Ls 22.4.L5 2004.00 553.00

4 48417-Ls slL5 1763.00 310.00

173

,5 7to/g-Ls 6/ts 1920.00 461.00

6 7Osle-Ls TlLs 1915.00 509.00

7 886/10-1s 8/Ls 1902.00 434.00

I LLOT/LL-L' 9lLs 189r.00 461.00

9 1288112-L5 to/ts 5187.00 1337.00

10 L57Ll2-L6 LLlTs &LzlLs 7728.O0 L744.OO

L1 188s/3-16 1-16 & 2/1.6 10786.00 4191.00

t2 8p'l4-1s 2l^OLs 8957.00 LZ74.OO

13 2201s-Ls 3lz9Ls 7561.00 896.00

L4 398/5-1s 4/2015 101r14.00 3537.00

15 493/7-ts sl2ols 10929.00 340.00

16 7ss/9-1s 6/2OL5 L24L9.gO 4375.00

L7 7731s-Ls 7l2AL5 16609.00 2M8.AA

18 1038/10-1s 8/zOLs 19409.00 2373.O0

19 LLOS/Ll-ts slzo]ls x9049.00 5219.00

20 L289lLz-Ls LO/2OLs 20585.00 5135.00

2L ts73/2-16 1v1s &12l201s 37738.00 13094.00

22 1886/3-16 u2OL6 &ut6 38770.OO uI705.00

Tota!: 133367.00

174

1I_

- l5{2lPreoarins flexes for advertisement of Water tax and oropertv tax- Excess ratepaid-lossBs l0(Xtfil

On voucher No.1074/11-15,an amount of Rs.9000 was drawn and paid to Sri

Deevena Digitals towards preparing for 10 X 3 size, 20 flexes at Rs.450 per each flexi

it was noticed from the file that the Municipal Authorities obtainedquotations from the following 3 suppliers and the lowest quotation of Sri deevena

digitals was approved by the Municipal Commissioner on 11-6-2015 at Rs.400 per each

flexe.

Name of the shop Flex size Cost of lflex

1)Art point, Dwalyam

street, Kakinada

10x3 450

2) Devena digitals,

Ganjam vari street,KKD

10 x3 450

3)Vasu arts, Jawaharstreet,KKD

10x3 450

ln view of the above the MunicipalAuthorities were paid at Rs.450 per each flexinstead of paying Rs.400. Due to the above an amount of Rs.1000.00 was excess paidfor 20 flaxes . The excess amount would need to be recovered from person or personsresponsible.

1s(3)

on verification of File Roc.No.2534/Ls/E4, the following amountswere paid towards trailor registration charges and penalty for nonregistration of tra ilor

During time of accident the records of the vehicle were verified bythe police and noticed that the road tax for trailor for the year zal2onwards was not paid by the Municipalauthorities

ln view of the above the RTo Kakinada imposed penarty ofRs'1o300/'. The payment of penarty shows negrigence of the Municiparauthorities concerned. lt cannot admitted in Audit. The penalty amount ofRs'10300/- wourd need to be recovered from the person or personsresponsible' Besides enquiry into the matter whether insurance premiumamount paid or not . Necessary suitable action would need to be taken torecover the amount and take action on in charge of the vehicles.

1220/tl-ts Penalty imposed by RTO

Kakinada

t2t9/11-1s Road tax paid toSRTA,Kakinada

{"176

- l5{4lCurent consumption charpes- late oanment charpes paid due to dela, in57S1oJXt

on verification of current consumption charge bills, it was noticed from the followingvouchers noted below, late fees also drawn and paid along with monthly current consumption chargesto AAo APEPDCL, Rajahmundry due to delay in payments of current consumption charges.

Voucher No Amount ofthe voucher

Particulars ofc.c bill

Late fees

paid

428/7-Ls L7,g6,O3L 22-5-2015 to22-6-20L5

9716.00

s56/8-1s L9,57,975 22-6-2OL5to

22-7-20L511965.00

79Ug-ts 23,L7,599 22-7-2OL5 to

28-8-20L5

t2446.00

1099/71-75 18,90,357 1-10-2015 tot1-10-2015

3123.00

L3O9/Lz-Ls 1g,6g,ggg 1-11-2015 toL-72-2AL5

9479.00

L462/L-Ls 18,53,678 | r-rz-zors toI r-r-zoro

4890.00

62/4-Ls 114058 H.T.BiII RIY

3/201s 1188

?2L2.OO

477/7-L5 LM466 H.T.B|II RJY

1188 6lzOLs842.00

s5s/8-ls 734tM H.T.BiII RJY

ltw 7 /zALs

962.0O

794/g-Ls 153396 H.T.BiII RJY

1188 8/2A15998.00

LLOL/LL-ts L52021 H.T.8|II RJY

LL88 LO/2015

550.00

1308/12-

2015

L22067 H.T.BiII RJY

tL88 Lzlzots627.A0

Total: 57810.00

ln view of the above a total amount Rs. 57810.00 was paid as late fees due to delay inpayment which is irregular. The late fee payment could not be admitted in audit necessary actionwould need to be taken to recover the late fee amounts from the person or persons responsible.

177

:'

1s(s)

ln the following vouchers a totar amount of Rs.1,03,47g was drawn and paid to the projectDirector Vikasa, Kakinada on the dates noted berow of Rs.23,587/- per month w.e.f.20_10-201s to 29_2-2076.

Voucher No. & Date

t575,Dt.z/2Ot6

t874,Dt.312o76

Amount

56304.00

47t74.@

103478.00

on verification of fire Roc.No/2011/F3 page No.3 0f the fire, Municipar authorities proposedfor appointment of veterinary Assistant surBeon for the purpose to conduct the ABc operdtions todogs w'e'f 1-10- 2015 to 30-9-2015 0n monthry wages of Rs.2Q000 through Vikasa, KakinadaAs per fires Roc..No.4270/2011,F3, standing committee resorved to appoint a veterinaryassistant surgeon through Vikasa, Kakinadr, on

" ,olrn,y remuneration Rs.20000 in its resorutionNo.20 on 4-11-2015 and approved budget for one year Rs.2,4O,OOO.

smt'Dr'Syed Gousia sony was arotted & appointed as veternity assrstant surgeon inIffi:,1,_:"Jr*ililJ1r,",da vide L..rvo.rg+lvil, alos/zoLs Dt.7.12.201s by the project

**jhx,.*:r*;r.n#:*'h#:,, j:ilT::""l;*m**,,,*il

paid rrom ,, l;-;;;i:Hl1o^'1t"t"n" nas to pav her remuneration w.e.r.7-L2-2oL5but she wascouncil. .2016 at Rs. 23,587.00 instead of Rs.2OOOO ,, ,.noion"-Jin tf,e .taraing

She was paid fro m: 2O_*O_2OL5 to Z'_Z_2OL6 Total Rs.103478 at Rs. 23,587.00Eligible: 7-L2-2OLS to29-2_2OL6 Total Rs. 56129 at Rs. 20000.00Excess payment:

Rs.47349.00

An amount of Rs. ,

't':::ru[rl$':'lmTu:uil,:'":n{i;H:?""1'i111"]llJ"lT;#credit pointed out to audit. --' ' -elEJEt Y drr'ron wcruld need to be taken to recovery the same and

t

178

Code No. 14

15 ) Newspaper advertisements on Special occasion permission from Govt not obtained and

produced irregular- waste full expenditure Rs. 249875-00

During the course of audit, it is observed that the following amounts were drawn and paid towards

Advertisements published in various papers on special occasions as detailed below.

ln proceeding Roc No.10487lOZH2an2llo7/2008,the CDMA,Andhra Pradesh, Hyderabad issued

instructions to all the Commissioners not to entertain Advertisements on Special occasions except through

tenders if any news required to he published in local paper or any newspaper permission from Government has

to be obtained .lf failed to obtain permission, the entire expenditure is recoverable form he person or person

responsible.

s.No Voucfier

no/DateAmount Details

7 3A/4-2015 30000-00 75tn Anniversary of daily Andhra Prabha daily news paper

Advertis e m e nt Roc. N o.4 468 I 2OL4-C2, Dt.L4.8.20 14 ofpublished on 3.102014

2 Lsgl4-2015 24000-00 Jagati publications limited RajahmundryAdvt.Charges on

behalf of KMC on "Sakshi" Telugu daily,Roc.No.273t/Z}1-S-C2, Dt.4.4.2015. Size:10 X16, 160 Sq.cm 150(Rate)

3 533/7-20Ls 10000-00 Toorapurekha, Kakinada, Advt.charges on behalf ofKM C( tel ugu daily) Roc. N o.5698 I ZOL5-C2, Dt-2S.6.20 15

4 ss6/7-zOLs 10000-00 AGA publishing Ltd, Rajahmundry,varth telugu daily on theeve of 19th Annual celebration Roc.No.352 g/ZOtS-C?,

5 676/8-2OLs 15000-00 Hyderabad. Media House limited publishing Advt.chargesHans-l ndia English daily,4'h anniversary Roc.No.51g 6/ IOLS-c2,Dt.t6.7.20t4

6 669/8-2015 15000-00 Sri Vinayaka publication Kakinada Advt.,Special Edition ofGodava ri P ush.karalu-2O 15 na med as,,Amaravath i"Roc. No.363 1/2015-C2, Dt. 1.5.2015

7 67O/8-201s 3000-00 tsalGhi Samcharam, Vizianagaram Advt.monthly _2015,J ulyedition Roc.No.53 1 9 /ZOLS-CZ,J uly 2015

8 678/8-20L5 15000-00 )urya Media Associate Adv.charges publishing,,Surya daily ,,

on behalf KMC on 15-8-2015, 69th tndian Independence daycelebration, Roc. No. 608 U ZOLS-C2, Dt. 15. g.2015

9

1o

686/8-201s 5000-00 -Kostha Samayam "Rajahmundry daily _3d Anniversaryspecial issue publis hed, Roc. No -6250 / ZOLS_C2, Dt. 1 S.g. 2015

803/9-201s s000-00 Arunedaya Publication "Our chair personJluUtisf,ing onAdvt. Roc. N o.4813 / 2OL5-CZ, Dt. 18. 6.2075

LL 892/t0-z0ts 15000-00 - era.;asa kti telugu daily', 35.n An niversary Advt.chargesRoc. No.691 3 l2Ots-CZ, Dt. 17.9.201S

t2 1037lt}-Ls s000-00 supadha telugu news daily,Viza, Advt.chargesRoc. No.693 lzOtS-CZ, Dt. 15.8.201S

Aamada nublicdaily news paper eve of ,,6odavari pushkarams,,

Roc. No.535 5 I ?:OLS-CZ, Dt. 20-7-201S

13 1Os2/71-ts 15000-00

t4 1053/11-1s 5000-00 "Avtneethiki Mugimpu" Monthly magazine publishing,Vinakayachavithi Advt.2015, September -Edition,Roc- No.818 L/IALS-CZ, Dt-28. 10.2015

15 1873/3-2Ot6 14875-00 Spark Advertisement & marketing affiJyothi daily's 13th Anniversary special issue publishedRoc. No. 174812016-C2, DL.LZ.LO.2OLs

179

16 1068/11-1s 15000-00 'Visalandhra" Advt.charges publishing 63'o Anniversary

special issue of visalandhra telugu daily Roc.No.4752/2015-

c2,Dt.22.6.20t5

77 tLLo/17-Ls 15000-00 Andhra published Advlcharges on behalf KMC in AndhraPrabha telugu daily news paper Roc.No.1748l2O16-C2,

Dt.22.lO.2O1 5 Roc. N o. 5 39 4 / 20 15 -C2, Dt.25.7 .2OL5

18 1019/10-1s 15000-00 Cocanada communication neh^rork, Kakinada Advt.charges

Advt.in "Waradhi" telugu daily eve of L2th Anniversary of thedailyRoc.No.67A4|2OL5-C2, Dt.17.9.2015

19 L232/71-201s 10000-00 Cocanada communication network, Kakinada Advt.charges

on behalf of KMC in the diary calendar -2015 of "samachara

Ha kku "PRACHARA I kaya Ved ika, Roc.N o.57 04 / ?:OtS -C2.,

Dt.9-11-2015

20 714-2O1s 8000-00 "l mage Broadcasting lndia Pvt.Ltd Hyderabad Advt. On

behalf of KMC in CVR News Roc.No.32L/2075-C2, Dt.13-1-

2015

Total: 249875-

00

Further it is noticed that lncome Tax (TDS) was also not recovered from the bills .lt shows gross

negligence of the Executive Authority and it is loss to Funds of Municipal Corporation Necessary action

need to be taken to recover and remit entire amount to municipal funds.

180

Code.16

17)Non -Submission of Utilisation Certificates:

According to Act 211 A of A.ffinance code Vol.l lt is the responsibility of the grant

receeiving authority to send the utilization certificates in the perforoma prescribed duly getting the

same certified by the Audit Officer State Audit. But the following Utilization certificates were not

furnised to audit for certification and transmission to the authorities concerned.

Sl.No. Name of the grantO.B. as on

t.4.2014Receipts Total Expenditure Balance

FDRs as

on

31.3.2016

1 2 3 4 5 6 7 8

1

M.P Lads D.Narayanarao

aA/c 51910100032608 380203 15393 395596 387897 7699 0

2

M.P.Lads (M.M Pallamraju)

Mc 051910011103463 45432: 108997 563322 559431 3891 c

VIP Lads (V.Geetha)A/C

t 1117305159 t22781 4967 t27746 L2774e 0 c

4

UPA FUNDS A/C

30943476122 183541t 10313119 12148535 172306C 10/25469 c

Water supply 938768 8916642 985541C 6501335 3354075 c

e q.s.G 1440560 6L173 150173s 45131 1456604 c

RAY 4398L2C t78073 4576193 1011516 3564677 0

8

MBGA Grant A/C

62302250935 SBH 30183710 1215590 31399300

7341627

831638 30567662 0

I ndian Coast guard 816988 6524639 3464787 3876846 500000c

10 8448-102-06{03 13th 154339908 c

2990298

154339908 3995553( 114384378 c

t1 8448-L20-22-CDP 11440655 1443095: 765t24e 6779707 c

t

181

: Register ofmaintained- Rs.6151007.00

During the course of Audit for 2015-16, it was observed from cash book (EMDs) a total amountof Rs.6151007.00 shown as expenditure and Rs.6057&I3.fi) shown as refunds, but the connected file forrefund of EMD & FSDs along with M.Books were not produced to audit. It is further noticed that theEMD & FSDs along with M.Books register for 2015-16 was not properly maintained Vr.No.date ofrefund of EMDIFSD and balances were not brought forward to next year2016-t7

Necessary action would need to be taken to update the said register and carry the balance as on14'2016 and certiff the correct balance by concerned authority for certifuing in Audit. The loss if anysustained due to above, would need to be made good from the person or persons responsible.

EMD MC,Kakinada for the year 2015-16 A/C No.076010100248716 AXIS Bank Kakinada OB-9821833.00

Month Receipts Expenditure

4120ts 23s676 2383341

sl20t5 40381 I 802385

612015 479747

71201s 296735 512466

8t20ts 356036 t173976

9/201s 393362 89310

t0t20ts 358242 84308

ty20t5 68677t

1212015 747694 247141

U2016 2697t2 288741

212016 r40s946 s21738

3t2016 423748 47601

Total: 6057480 6151007

OB 9821833 cB 9728306

Grand total: I 58793 I 3

182

not followed

on verification of following works bills, it was noticed that the works are all civil works. civil works should be done makingestimations, technical sanction, calling for tenders and agreement with the contractor, as laid down in the procedure inD'Code and financial code. As per Mpl. corporation of Hyderabad tender rules 1g70 issued vide G.o.Ms.No.451.M.A Dt.6.6-1970 as amended from time to tirne, it is stated that tenders should be called for whose estimated value exceedsRs'1O000/- and above and if any work has to be taken up on urgent nature, leaving no time to invite tenders, the work maybe entrusted on nominations basis. where estimated value is less than Rs.1.00 lakhs as per procedure. while the ruleposition is as mentioned above, inviting quotations on job work basis, without preparing estimate (specification ) technicalsanction tenders, aSreement and recoveries to be made to works senior age & cess, FSD(Syo,Vat 5yo,Labou r 7yo, and lT2.2%

The following paym€nts were made without recovery of vAT, Labour cess which would need to be recovered from thepersons or persons responsible.

Vr.No&Date Name of work/M.B.No Estimation ofwork

Value ofwork done

To be received

vAr(s%)-Lc(1%)

347/6-75 Glory painting works (Pro.S.Syamkumar)

Contractor,

Kakinada,paintings,rapairs and flowerdecoration of Dr.Babu Jagajivanram

statue, M.B. No.184/12-13(P.43)

50,000.00 50,o00 2500-500

336/6-15 Sri P.V.V.Satyanarayana Contractor,

Kakinada. Dismantling and removal ofshop room beams at congress office atKakinada

M. B. No.280/14-1s(P. 1&2)

75,000.00 75000 375&.750

33s/5-1s Sri N.Keshava Raju Contractor, Kakinada.

R.C.C Columns, beams and debris

Mpl.Cor. Kakinada

M.8.No.283/14-1s(P. 1&3)

90,000.00 90000 4500-900

34s16-7s Sri Gloripaintings, Prop:S.Syamkumar

Contractor, Kakinada

paintings,repairs,and flower decoration

to Dr.B.R.Ambedkar statue, lsland.

M.8.No.15/13-14(P.1&3)

95,000.00 95000 4750-950

968lt}-Ls Sri Prop:Ganni Surya Prabhakara

Chowdary Contractor, Kakinada repairs

and renovation to arch at Kondababu

colon{Housing Colony) at Yetimoga in

14th division Mp.Cor,M.B. No.352/14-15(P.1)

96000.00 96000 4800-960

967lt}-15 Sri Prop:Ganni Surya Prabhakara

Chowdary Contractor, Kakinada repairsand maintenance to old age home in 23'd

division in

Mpl.Cor.Mp.Cor,M.B.No.3 L7 / 14-15 (P.tl

95000.00 95000 4750-950

LWgltL-L' Sri P.V.V.Satyana rayana Contractor,

Kakinada. Orivudubg lron Gudder atFasterpeta to restrict Heavy vehicles in

90000.00 90000 4500-900

183

23'" division M.B.No.3S6/14-1t

to78hL-ts Sri P.V.V.Satyanarayana Contractor,Kakinada. lron Gudderat MunsibJunction to restrict Heavy vehicles in 23.ddivision .M.B.No.35/14-15

95000.00 95000 4750-950

861/LO-7s Koduri Entrer prises private limitedRajahmundry,Towards repa irs andservicing with new parts to Ap 05Bs 2429L&T case 770 back hoe loader ofeng.section Mpl.Cor.

137033.00 137033 6851-1370

l37slt2-7s Suraj electrical, KKD,Towards repapirss ofexisting sluice on values and distributionand pumping maim of various of Victoriawater works

83487.00 83487 4774-834

981/10-1s Towards rewinding and repairs to 50 Hp

motor and sluice values in raw waterpumps house at Victoria water works

75471.O0 75471 3773-755

9414-7s Sri R.Satyanarayana

contractor,KKD,towa rds supply and

delivery of automatic levelling

instruments and supported alum inium

stand,Mpl.KKD

65695.OO 65695 328re56

9s/4-1s Sri S.Bapanayya Varam Contractor,KKD

repairs to existing sluice valves in

distribution mains at Victoria waterworks Kkinada

65939.00 65939 :x296-659

500/8-1s M/s Surya electrical works,KKD cost and

labour charges of manufacturing supply

and fixing of mechanical parts atSamalkot reservoirs raw water intake

wall

96587.00 96587 4829-955

980/1G1s M/s Surya electrical works,KKD

rewinding and repairs to 45 HP(M-10)

slipering mortor at Aratlakatta raw waterpumping station,

83585.00 83585 4179-835

33716-Ls Sri P.V.V.Satyanaraya na Contractor,

Kakinada. Towards dismantling and

removal of Sri M.V.Satya Prasanna

building R.C.C colums, beams and deris

under main road widening KKD,Mpl

M.B.No.284/14-15

78208.00 78208 39tO-782

33816-ts Sri P.V.V.Satyanarayana Contractor,

Kakinada. Towards dismantling and

removal of Sri Nani krishan emporium

building R.C.C columns beams and debris

under main road widening in KKD,Mpl

M.B. No.282114-1s(P-3)

78208.00 78208 3910-782

339/6-Ls Sri P.V.V.Satyanarayana Contractor,

Kakinada. Towards dismantling and

removal of Sri K-V-V.Satya Prasanna

building R.C.C colums, beams and deris

under main road widening KKD,Mpl

73320.00 73320 3656-733

184

M.8.No.286/14-15(p. 1to4)

346/6-t5 urur y pduu.rng worKs lrro,s.Syamkumar)Contractor,

Kakinada, paintings, repairs and flowerdecoration of Mahatma Jyothi Baphulastatue, M. B.No. 102/12-13(p.15)

83096.00 83096 4154-830

1s39/1-16 tevelling of low taying are"s with!ffi-dust and graveland patch work to fillthepot hoes I atjyaraju nagarsiddardh andgodarigunta M. B.No.13 V14-16

90751.00 90751 4537-907

t243l7t-15 5n Lveerababu, Kowur towards repairsand servicing with new parts to Ap05 BG

7560 tractor TT 934g tanker of watersuppfu vehicles at Victoria water worksKKD. M.B.No.3/06-07

87593.O0 87593 4379-87s

78919-2AL5 Sri R.Satyanarayan contractor, Kakinadatowards providing power supply andgipipeline fitting to existing deep bore forup wash tank of No.2 filtration plant atVictoria water works

M.B.No.183/13-14(p.18 to 24)

89392.00 89392 tt459-893

7499/7-76 Suraj electrical, KKD,Towards rewindingto MUD pump rnotors and repairs tovarious capacity of motors at Victoriawater works M. 8.No.775l12-13(p.41 to4s)

72724.OO 72724 35?6-727

78819-2O7s Sri R.Satyanarayan contractor, Kakinadatowards supply delivery and replacementof 5HP submersible pump set withcontrol panel at swamy nagar ELSR

M.B. No.770112-13(p.41 to 42)

86518.00 86518 4325-865

921/70-75 Sri G.Sunderkurnar contractor,KKD

towards cost of supply and delivery ofcoconut shell make activated carbonpowder for the maintenance of RAW

water at SS tanks Mpl.Cor.KKD.

M.B.No.6/5-6(P.30)

92872.@ 92872 rt643-928

1882/3-16 Sri M/s.D.S Enterprises, Viza,towardsrepairs and oils filters changing of 250KVA generator of water supply at Victoriawater works M.8.No.770l12-13(p.50 tos3)

65513.OO 65513 3275-555

920/10-1s Sri G.Sunderkumar contractor, KKD

towards cost of supply and delivery of92872.OO 92872 4643-928

185

coconut shell make activated carbonpowder for the maintenance of RAWwater at SS tanks Mpl. Cor.KKD.

M.B.No.6/5-6(p.30)

99U10-1s Mls Srilakshmi madhavi alums(p) 6itedVisakhapatnam towards supply anddelivery of ferric alum for themaintenance of Victoria head waterworks Kakinada M. B.No.211l12-13122&231

7673LOO 76732 3836-767

ss0/1G1s M/s Srilakshmi madhavi alums(p) limitedVisakhapatnam towards supply anddelivery of ferric alum for themaintenance of Victoria head waterworks Kakinada. M.B.No.2AU D-73(20&271

78450.OO 78450 3922-78,

t49O/7-76 M/s apple scientific velangi towardssupply and delivery of copper sulphateblue crystaltype of standard make iikeaquatech for raw water treatment andortho tholadine for clear watertreatment M.B.No.770112-13(46)

73809.00 73809 3590-738

7s8sl2-L6 M/s Surya electrical works,KKD towardsrepairs and complete re-condition of G0

HP (M1&2) pumps at Victoria waterworks main pump house treatmentM.8.No.110/15-15

44750.00 44750 2237-447

L590/2-t6 Sri S.Bapanayya varma contractortowords repairs to 150MM Dia sluice

vales at 2&3 filtration plants and 350MM dia sluice vale at cement road directvalue M.B.No.110/15-16

45385.00 45385 2269-453

186

18(3lT.A.Bill of Sri Alem Bhasha. Mpl.Commissioner performed bv Air

As verified from the following T.A bills of Commissioner, M.C, Kakinada. lt was

noticed that the SriAtem Bhasha, Mpl. Commissioner has performed journey by air on various dates

noted bellow for the purpose of smart city mission

Roc.No.7953/15-C1

Vr.No Period Particulars Total bill

1428/L-L6 5lLo/ZoLSto

8/L0lzALs

T.A.Bill of Sri S.Allem Basha 18977.00

t46s/t-t6 2alttl20l5to

z1.lLLlts

-do- 14547.OO

L466lL-L6 3lL}ltito

4lt2/t5

-do- 9284.00

L464/L-L6 LslLLlLs -do- L7073.OO

Total: s9881.00

According to G.O.Ms.No.113,Fin(TA) Department,Dt.1GS-2O11 vide para 5{i} & (iv} the officers who

are drawing Pay in a time scale of Rs.34,050-54,360 and above are eligible to perform journey by air on official

duties. But the Commissionet Kakinada drawing his Pay on a scale of Rs.3155O-53O6O in RPS 2010. So he is not

eligible to performa journey by air on official duties as mentioned.

ln view of the above the Cornmissioner, Kakinada should take permission from the HOD

i.e., CDMA to claim the said bill and produce to audit.

Necessary action would need to be taken to obtain ratification from CDMA /Government

for performing journey by air to audit the T.A claim. The total expenditure incurred towards T.A for performing

journeys on smart city purpose would need to be reimbursed to Municipal Corporation funds.

187

.t-

Code No.18

l8(4lDeath Compensation oaid to Sri M.Marivanna . Father of deceasedstudent Venkanna-Ratification orders not obtained andoroduced.Rs.SfiXD.fi)

On Vr.No.1695/2-76, an amount of Rs.50,000/- was drawn and paid

to Sri.M.Mariyanna father of deceased student Chy.M.Venkanna who diedon 9-2-2016 studying 4'h class in Municipal Corporation primary school,Pagoda streettowards death compensation. As perthe instruction of theSpl Officer & Collector Kakinada the said amount was paid to the father ofthe deceased student subject to obtaining ratification order The

Commissioner and Director of Municipal Administration /Government Videresolution in Cr.No.30 Dated.11-2-2016.ln this regard the Commissioneraddressed to the Commissioner and Director of MunicipalAdministrationAndhra Pradesh, Hyderabad in his Vide.Lr.Roc.No.1028/2016/C4 0t.15-2-2016 for ratification of the action taken by the Spl Officer, Kakinada

Municipal Corporation. But no ratification orders were received so far.

Necessary action would need to be taken to obtain ratification ordersfrom Commissioner and Director of Municipal Administration /Government& produced to audit immediately.

188

Code No.18

18(s)

As verified from the file, it is noticed that P.Rajendraprased, Security guard was appointedvide Roc.No.2L54/2O01/ELDt.3/2015 through vikasa and the individualwas reported to duty onL6.6.2oL4. Accordingly he was paid following amounts in every month

5lNo. Vr.No. Month Amount

Rs.

! 862/8-L4 7174 9105.00

2 to79/9-74 8h4 9105.00

3 1223/10-14 9/14 9135.00

4 14ffi172-74 tol74 9136.00

5 r5s7h2-2O74 7!74 9115-00

6 7722/L-75 t2/t4 9136.00

7 1997/3-Ls Lhs 9135.O0

8 1996/3-15 2lts 9136.00

9 10.4.201s 3lrs 9136.00

10 324/6-75 (19115174 to 31.3.15 (arrear) 6270.0O

TL 32s/6-7s 4/7s 11318.00

72 326/6-1s t6.6.2074 to 30.6.2014 4561.00

438/7-7s s/ts 11318.00

T2 s50/8-1s 6/7s 11483.00

13 7A2/9-Ls 7l7s 11483.00

L4 9L7/1o-Ls 8lt5 11483.00

15 1033/10-1s e/7s 11483.00

16 1277/L2-1s 10/7s 11534.00

t7 13s7/L2-Ls Arrear from 13.1O.15 to31.10.15

2290.00

18 t3s8l12-ts ]-u2O7s 15285.00

19 7M311.16 t2/ts 15285.00

20 t67412-!6 uts 15285.00

27 t7su3-L6 2lts 15285.00

Total: 236327.OO

CDMA, A.P.Hyderabad -payment of wages irregular- Rs. 236527.oo

189

ln view of the lnstructions issued in 1r.No16238/201o1M3 Dt.t4.2.2o11 of C.D.M.A. AndhraPradesh Hyderabad, no person should be appointed through out sourcing or any mode of appointmentwithout the permission of the commissioner & D.M.A ,Andhra pradesh Hyderabad. contrary to theabove orders Sri P.Rajendraprasead, security guard was appointed by the then Cornmissioner, which isirregular' The payment of wages to the security guard is Rs. 236527.00 could not be admitted in audit.Necessary action would need to be taken to obtain ratification orders or recovery the payment fromthe person or persons responsible.

r90

l8I6IAPMDP:

Total:

Code No.l 8

1'on verification of file Roc.No.4o26/2o12/E3 it was noticed that an amount of Rs.393.00crores was sanctioned for construction of summer storage tank at rhimmapuram village in KakinadaAWA tank under world Bank aid.

According to Lr.No.13/146/2012 u.7-g-20t20f RDO, Kakinada the Municipar authoritiesdeposited Rs.,9.03 crores on various dates noted berow for acquiring 32.39 acres of Land and againthe Revenue Divisional officer and the Land acquisition officer addressed to the commissioner in hisreference No' 8146/2016, Dt'18-10-2015 has requested to deposit an additional amount Rs.3.5 lakhs(approximate) for the Land acquisition, right to fair compensation and transparence in Landacquisition' under rehabilitation and re-settlement act 2013. Accordingly Municipal Authorities paidRs'347,8Q862.00 to the RDO & Land Acquisition officer, Kakinada through the voucher No.64l4_15 inview ofthe above A totar amount of Rs.12,50,go,g62-00 was drawn & paid to Revenue Divisionarofficer and Land Acquisition officer, Kakinada through the fofiowing vouchers towards acquisition of32.39 acres of Land for AWA summer storage tank at Thimmapuram village.

Amount Vr.No Date

Rs.3,01,00,000-OO on 728/9_L2 4_g_2O12

1,50,50,000_00 t972/3_73 15-3_2013

4.s1.s0,000_00 L7172_14 3-72_t4

9,03,00,000_00

3,47,80, 862-00 64 / 4-L5 rehabilitation & re-settlem ent

Act 2013

12.50.80.862.00

But utirization certification for the Land acquisition was not produced to audit. Necessaryaction would need to be taken to enter in the register of Lands and buildings and produced to audit.

r91

{

18(7lPH -EnsaEins of Labour on dailvwaEes @ Rs.40o'- per dav permissi.r fr., CDMA.r,oFtained.and or_oduced- trreq*rLar RattfigatigE g_rd.eqpot-,o.bt?ined. Rs.?€I?QOJE

on verification of the following vouchers, a total amount of Rs.3,65,200/- was drawn & paid tosri Adhitya un-employees society Kakinada for supply 20 sanitary workers for 10&13 days respectivelyon the dates noted below.

It is further noticed from the labour rates list ,Rs.320/-fixed for mazdoors both men & women.25% extra wages will be given to the works of greate Municipal Corporation visakha and VijawadaonlyBut Municipal Authorities paid Rs.400/- per day by adding 25% on daily wages of Rs.320/_which isirregular.

As per the instruction of the Commissioner and Director Municipal Administration, AndhraPradesh, Hyderabad Roc.No.1994/2oo7/M3 Dt.7-L2-2o13, the uLBS shall not engage any additional.Out sourcing/ contract workers in the ULBS with out prior permission of Commissioner and DirectorMunicipal Administration/Government. ln view of the above the expenditure incurred Rs.3,65, ZOO/- isirregular and contrary to the orders of the commissioner and Director Municipal Administration .Necessary action would need to be taken to obtain ratification orders from Commissioner and DirectorMunicipal Administration & produced to the audit. The excess payment made would need to beworked out and recovered from the person or persons responsible

20 sanitary works for 10 days

@Rs.a00l- each in S|ZOLS tOdays

L225|LL-L' -do- 13 days 9/21ts

-do- 7 days 7/t5

1-9-2015 to 16-9-2015 15days

192

During audit, it is observed from the vouchers that the amounts shown below wereremitted to Accounts officers, APEDCL, Kakinada/Rajahmundry towards new electricalconnection, along with security deposits also. The security deposits were not exhibitedin the account as deposits made . Due to non maintenance of security deposit register, thetotal amount of security deposit amount kept with APEDCL was not known. N.r"r.*yaction would need to be taken to produce the information regarding total amount keptwith APEDCL under security deposits and intimate the fact to account section to includethe same under assets. (security deposits receivable)

S.NO Voucher no Total Amount SecurityDeposits/

Additionaldeposits

1 1300n2-t5 2050-00 800-00

2 lltTnt-ts 10676-00 800-00

J 699t8-ts 60185-00 1600-00

4 1263t12-ts 2050-00 800-00

5 1262n2-ts 2050-00 800-00

6 I I l9lt 1-15 42663-00 1600-00

7 l4r7n2-r5 10050-00 6000-00

8 69618-15 46099-00 800-00

9 700/8-15 39878-00 1600-00

10 I I 18/1 1-15 12840-00 800-00

11 286/s-ts 40784-00 800-00

t2 79y9-201s 2317 599.00 69400-00

13 910/10-2015 2660180.00 481000-00

Total: s66800-00

Rs.566800-00

l8(8)Securitv Deposits/Additional -Deposits paid to APEDCL Reeister notmaintained -Deposit amounts not taken to Account -Irregular-

193d-

on verification of vikasa Man power supplier bills, it is noticed that the wagesof the persons who are supplied to the corporations by the vikasa Man powersuppliers are being paid EpF, ESI and service taxl2.Z6o/oalong with wagesA" per Sec.65(105) of financiar Act rs,4 service provider colect tt e ta* and pays thesame to Government

But the Municipal authorities have not obtained the remittance challans ofservice Tax from Vikasa Man power suppliers

Necessary action would need to be taken to obtain remittance qhallans up 1sdate and produce them to audit

18(10) REGTSTER OF SECUR|TY DEPOSITS NOT MATNTATNED Code No. 18

During the year under audit, it was noticed that, the Register of security depositscontaining the securities obtained from the municipal Employers and other securities(Viz.,) from town planning section not paid to the municiparity namery deposrts insavings bank, Govt. promissory notes, rndemnities Bonds, Bank quarantines etc., wasnot maintained. ln the absence of the same, the following points could not be verified inaudit.

The securities fixed in each case and the securities haven been takenin full to the extent ofthe sum fixed by the council.securitires obtained are in the form specified in rules relating toDeposits, loans investments.

ln the absence of the same, the correctness of the securities obtained or notcould not be certified in audit and is held under objection. Action would need to betaken to maintain the same and produced to audit for verification. Or else the loss if anysustained would need to be made good from the person or persons responsible andcredited to corporal funds under intimation to audit.

l.

2.

particulars not obtained & produced

194

18 (11) WORKS - EXECIJTTON OF WORKS AND PAYMENTS MADE - CERTATN -IRREGI.IIARITIES AND PROCEDURAL LAPSES _ NEEDS RECTIEICATION

As verified from the M.Books and relevant work files, the following irregularities were

noticed while making payments for the works executed

1. Single tenders are being accepted there by violating the tender procedures

2.The deviation from the sanctioned estimates were not being snctioned by the

competent authority.

3.The signatures of contractors were not obtained on CCS duly stamped in ceftain

cases.

4.The signatures of contractors were not obtained for expenditure increased

over the sanctioned estimates. Payment to contractors were being made for the

items in excess of the schedule\d items and for supplemental items executed

without obtaining sanction of the competent authority. Hence the defects need

to be rectified and procedures are to be followed as laid down in"D" Code and

financial Code.

5. Works on urgent pu{pose calculated but the M.Books were recorded by the

Estimate after laps of 3 months & above and cheque measured. Which is also not

correct

For E:ramole-

Workdeails Estimate cost

&

Name of the

c(mtr?ctor

Dme of

entnrsted

Work

done

Further

taken for

ssmpletion

Maintenance of HDFC

pipe line 110 mm dia

]ana Chaitanya in 44,h

division

95,500.00

M.B.No.178/

13-14

B.S.R.K.Trinadhulu 2-3-2015 22-6-15 3 months

Arresting the H.D.P.E

istribution on line leals

at various place at 1 to

50ft division

99,000.00

M.8.No.209/

t2-t3

B.S.R.K.Trinadhulu 2-1-2015 7-4-2015 3 months

195

6.Almost all the wor}s executed and completed with working estimationsto the extent oftender less. But deviations statements were not signed by theSuperintendent Engineer or Competent Engineering Authorities wherevernecessary. Hence the defects need to be rectified and follow procedures as laid

down in 'd' code and financial code.

As verified from the works -The tenders for execution of works were entrusted to the

contractors at above 40% less on estimated value. The third party quality certificate forthe works done on above 40% less have to be obtained & produced .

For example : The works noted below are entrusted to the contractors at 42.95 % less onestimated cost

51.

No

Particulars Estt.Cost Tender less Vr,No.Dt Amountpaid

1 Construction of inertialdrains and culverts in 5urya

Nagar of 2nd division (13th

finance)

MB.No.355/14-15

45,00,000 42.49% 2-L6

13/9,1s

593929.00

676195

704706

2 Gokulam Road toKarnamgari junction to MES

road

MB.t{o.1O1114-15

4e00,000 42.49% less 9/7-r5

2t/t1-7s

1818780.00

2,34,435.00

3 Construction of CC road &culverts in 49th

division.Subbarao house toSaranya convent school &Nrvabharath school

MB.No.816/12-13

MB.No.102/14-15

40,00,000 42.49% less L1./8-L5

14l9-L5

33/2-L6

1135982.00

7!7620.OO

133829.00

4 Construction of CC drain &culverts RTO office junction

to Settigari building

M B.No.4oO/14-15(13th fin)

2s,00,000 42.49% less L2/7 -Ls

32/2-16

1244550.00

684657.00

5 Nookaalamma manyam toMother Theresa statue road

& drain

30,00,000 40.14% less 29/2-16 1263595.00

196i\

Works executed-above 4A o/oless tenders on estimatec valueVoucher

No. Name of the work Total Value of work Tender accepted

5t7/7-15

Repapir to primary Schoolsin Ramarao Peta back side ofCommissioner Bunglow in

42"d division

198364.98 41.05

267/s-ts

Construction of CC drainsand RCC culverts in sastry

nagar cross roads in 3.d

division

789190.00 4.10

958/10-15Construction of C.C drain at

Andhra Bank (OppositeG.P.T) side road

288000.00 43.99

197

Code lfo.18

18(12}TAP DONATTON REGTSTER NOT PROPERTY MATNTATNED

The Tap donations register in respect of water tap for the year 2015-15 was not maintained

and produced for verification. ln the absence of the same the correctness of the tap donations

received during the year could not be verified in audit. Action would need to be taken to written upthe said register and produce to audit. The loss if any sustained in this regard would need to be made

good from the person or persons responsible.

Code No. 18

18(13)IrCS - NON RECOVERY OF rOAN COMPONENT FROM THEBENEFICIARIES- NEEDS ACTION :

In spite of the defect pointed out in para No.l8(5) of audit report for the year 2015-16 and previous

audit repons, no action was taken for the realization of loan component. Govt. with a view to

improve the living conditions of the people have takcn up construction of dry house hold latrines

and community latrines and grant funds according to the folowing pattern of expenditure for

consmrction-

Govt. SubsidyHUDCO IoanBenefi ciary contribution

Toal cost

Rs.2,250-00Rs 2,025-00tu. 225-00

4,s00-00

As such grant is being released periodically by the Govt. in different stages viz., stage I, II &

III etc with a loan component from HUDCO.

As per the guidelines issued for the scheme, the HUDCO loan component has to be

recovered from the beneficiaries concerned in equal instalments with sub,sidized interest @ 10.50o/o.

But on scrutiny of the records it was observed that the recoveries from the beneficiaries were not

effected and allowed to go without any recovery.

Action would need to be taken to recover the loan component from the concerned

beneficiaries along with interest under intimation to audit.

198

18(14ITOWN PIANNING-NON - UTTLTSATTON OF FEES COTTECTED FROM OWNERS OF THE BUILDINGS WHO

ARE Sf,Efi]IG PERMISSIO FOR COIISTftT'CT]ON OF BIflTDIIIG TOWARDS PUBLTATIOI{ CHARGES OF BUILDIf{G

PtRMISSIONS lN NEWS PAPERS r

In accordance with Government memo.no.22889/'lUA/97, MA&UD, ilated l-11-1997, afi arnount of

Rs.200/- from individuals and Rs.1000 from apatuent builders, are being collected by dre municipal

authorities towards fee for publication of building permissions in newspapers while according approval for

housc plans. Thc arnounts collectod shall bc utilized towards publioation chrges payable to news modia for

printing the paticulars viz., nane ofthe ryplicmt/GPA sanctio4 total sq.ft sanctioned, total floors sanctioned,

number of flats per floor, area offlats, parking space, etc., as a measure oftransparency.

It was observed during the scrutiny of the records that the particulars of building pennissions were not

made public through the press utilizing the publication charges collected from the applicants in contravention

of the Govemmelt ordqs. No separate account u765 nah}ainsd as regards publication charges so far

collected. This was not in order. The lists of all unauthorized constructions noticed especially regarding

apattnents, office complexes were not published in the newspapers wery month for infoqmation of generat

public. Action may be taken to publish the building perrnissions in news pap€rs to avoid firt}ercomplications.

Code:18

l8(l5luArrTtrArrcE oF vEBrcLEs - REr,ElrAfT REGrsrERs lr0rr uArltrArlrtDPRODUCED.

The following were the important registers to be checked in audit of bills relating tomaintenance of Vehicles in Public Healtfi Section.

1. Log book

2. Register showing the repairs ,replacements etc.,3. Register showing the cost of petrol, Oil etc.,

4. Register of Inventory of equipment

5. Hire charges payment Registers.

6. Registers of old parts collected after replacement

7. Register of Accidents

1. Logbook: During the course of audit due to non production of these books itcould not be verified in audit whether the following procedure was followed.

1 . That all the entries in the relevant columns in the 1og books were made2. Th.at the entries in log book were noted by tlre Oflicer who used the

vehicle in his own hand, writing the mileage at the start and at thecompletion of their trips after verifying kilometers.

3. That Sufficient particulars were recorded regarding movements andpurpose to indicate that the journeys were on Official business.

4' That the log book in respect of each vehicle was closed at the end of themonth and a summar5z prepared in the logbook showing details of dutyand non duty journeys performed during the month in the prescribedproforma.

199

L-That the quantity of petrol, diesel oil purchased has been entered in thelog book of the respective vehicle.

6. That the hire charges collected as per hire charges payment register havebeen entered in ttre concemed log book.

7. That the log book was scrutinized personally by the autltorit5r concerned,once in a month and his signature appended there in.

8. That the log books were written in the prescribed proforma with fulldetails.

2. Register showing the repairs, replacements, spare parts etc.,Due to non pncduction of these registers it could not be verified in audit

whether tie following prcscribed procedure was followed.

1. That tJle voucher No. and date and nature of repairs etc., together withamount were noted in the appropriate columns of the register.

2. That in the case of replacements etc., the old parts were disposed olf inPublic Auction aqted and the sale proceeds credited to Municipal funds.

3. That in case of purchase of spare parts, the rules relating to theinvitations and disposal of tenders have been observed.

3. Register showing the cost of petml, Oil etc.,

Due to non production of this register, it could not verified in audit whether thefollowing prescribed procedure was followed or not.

1. That the details of expenditure incurred towards co.st of petrol, oiletc., have been entered with reference to the voucher No. and date and theamount covered for the same.

2. That the consumption of the petrol, oil etc., date wise, has been enteredthere in.

3. That in respect of the contingent bills for tre supply of petrol, diesel oil, t]lefollowing certificates have been recorded by the authorit5r concemed on thebills. certified that quantities purchased have been entered in the logbooks of the respective vehicles. certified that necessary recoveries underrules have been made from the parties concerned to tJle institution.

4. That the mileage run w tl.e vehicle at particular period as per log bookwas in accordance with t]le issues of petrol and oil shown in this register.

5. That the propulsion charges or cost of fuel etc., received if any. from theperson who used the vehicle on non duty have been issued to the parties.

6. That the register was pe.riodically checked by tl.e c,,oncemed authorityand a certificate to that effect has treen recovered

4. Register of inventory of equipment.

Due to non production of this register, it could not verified in audit whether thefollowing prescribed procedure was followed or noL

l.That the nature of equipment purchased has been entered in thisregister together with tJle date of purchase and price etc., as per voucher.

2. 'I\af the inventory of equipmerrt has beel checked by the concernedauthority every month and a certificate to tlat effect has been recorded therein.

3. That the loss if any arising out of negligence or fault of any person hasbeen recovered and credited to the furrds..

2A0

Code lto.18

During the year under audit several grants both statutory and non-statutory were sanctioned andadjusted to Municipal Corporation. A separate Register of Appropriation of Graflts was not oaintained alrdproduced to audit' In the absence of which, it could not be verified in audit, whether the grants leleased tocorporation were utilized properly for the purposes for which tJrey were sa[ctioned without diversion and withinthe time allowed for utilization. Action would need to be takerr to Eaintain thc Grants Appropriation Register andthe un-utilized balance, if any, would need to be refunded to Government and remittamce cha.llarls produced foraudit.

Codc Xo.18

The Eoney value forms stock register for the year 2o15-16 was not produced, In the absence of thesame' ttre operring balance of the money value forms received, utilizrd balance as on 31-03-2o16 and as on thedate of audit could not be verilicd in audit.

In the absence of tie same it could not be verified in audit as to who was ttre custodian of the moneyvalue forms and tlle procedure adopted in issuing tl:e M,V. forms arrd t}le watch kept over the return of the billbook.

Furt]1er t]le arnount collccted, c.editcd to Dunicipal funds by using the money value forms could not becertified in audit,

Losses if any noticed later, the same would need to be made good fiorr the person(s) responsible andremitted to Eunicipal funds under intimation to audit,

Codo llo. 18

18(18)

During the course of audit, it was ooticed tltat the Demand Registers (both current and are€r) of propertytax a'd otrer tax and non tax revenues were maintained based on the computer generated data. Manualmfitenance of the same was dispensed with though therc were instructions to maintain ttre sa.me. Ttre actualdemand for the current and arrear years was not certified by t]le competent authorif and produced to audit.collection of property tax and other revenues is done in many ways like remittance in e-seva, by onlinereEissiot!, payEcnt hy wa5. of cheque or Dcmand Drd etc., froE t]re tax payers. whether the software takescare ofvarious ways of collections of taxes was tlot eJq)lained to audil

- As seen from tlle Cheques received register, t]le corresponding credit entries in the Bank account couldnot be traced in audit and the amount realized in luap sua on I day is taken to receipt.

As seen froa the castr Book, the receipt sids of the castr book was not at all tnaintained. Treasuo/adjustments, voucher adjustment_s etc., were not carried out.

Registcrs of appeals' rcvisi'ons, lDutations, writes oII, remissions ctc., wcre not rnaintained and produccdto audit' Montl y lists of out door stsf whether given effect, if so whetJ:er given effect promptly witirin tl.e time ornot were not bortte by record a[d as no rnanual demand registers were maintained whether all such changes wereefiected in the deaaad or uot could not be vedfied in audiJ

In the absence of mainterrance of subsidiary reaist€rs connected with levy, collectiion of property tax andother taxes and non taxes, the demand generated by the cornputer data base wtrether can be tqken as authenticand certified demand or not, could not be decided in audit. Tie Executive Authority tllerefore would need to look

il"tt*".:"*t "d test t]le emcacy of the soft ware in place and furnish certilied ie,land to audit so as to verify

201

Coilc lfo.18

18 ( I9IADVANCE COLLESIION Or D&O TRAITE rEES II|CLUDED llt THE I&E STATEIEIrT

The convention in the ULBs with rega,rd to the collections of D & O trade fees was to collect thesame in advance for the subsequent year i.e., before February of an year. The collections made afterFebruary are to be made along with collection of belated fees. The advance collection made shall bekept under deposit for that year ald adjusted to General funds in the subsequent year. But during thecourse of verification of account it was noticed that the said distinction was not observed and thecollections made were not classified based on the year to which they pertain. As a result of which theentire amount collected was reflected as income in the Income and Expenditure statement for the year2014-15 though the income actually pertains to the subsequent year 2015-16. The correctness of thelncome and Expenditure statement to that extent suffered due to the above defect pointed out.

18 l2ol RECEI?T EIITRIES WERE BAaDD OIf CHITTA

It was observed in audit thet the base document thet was considered for recording receipt

entries in tlle new system of accounting was Chitta. The endeavour of the accountant who prepared

annual accounts was to faithfully account for all the entries in the Chitta as receipt entries in theannual accounts. But no ellort was made to trace amounts collected by the collection stajl andremained unremitted if any.

18 l2U SOUE OTHER TATDRIAL OBaERVATTOTA

o As verilied from the Schedules enclosed to the Income and Exp€nditure statement', it vras

noticed that the amourats relating to tle lrevious year,wer€ not furnished.o As verilied from the Schedules enclosed to the tsalance Sheet', it was noticed rh^t tlre details of

'additions'and 'deletions' during the year .......,were not furnished.. Statement of cash flows (a summary of ULBs cash flow for the period from 1-4-2015 to 3l-3-

2O16| was not fumished.r Financial performance indicaiors were not furnished.o Financial ratios were not calculated and produced.

18 fztl mxtD ASAEra REGTATER r(}r fArrTAIxrD

The A.P. Municipal Asset Valuation Methodologr Manual provides for maintenance of FixedAssets Register for 11 categories of assets and formats were pnescribed in Annexure-6 and as perinstructions the register has to be maintained updating the details ofacquisition/construction/improvement of assets for each particular year. But it was notic€d duringaudit that no such registers have been maintainect under certification by the competent authority forthe years 2oo9'lo to 2015-16 duly incorporating the assets identilied in F0BS/rectified FOBS.

No effort has been made either to maintain Fixed Asset Regist$ as part of preparation ofannuar account in the year 2oo9-10 and no u@ation was recorded by capturing theadditions/deletions during the year 2ol4-ls in the annual accounts for the year 2ols-16.

Non maintenance of the important Asset register by the ULBS havtng signifrcant and valuableassets, impairs the asset management system and proper watch on the cost of theassets/improvement to assets would not be possible.

202

Code IIo.18

Coaaentr on Aarld Accotrrt

l8l23lCERTlUr TRAIIaAqfIOTa roT cAprIrRtD _ ITEEDA TO BE RESrIFIED

During verification of account in DEABAS it was noticed that certain transactions were notcapturcd in the account. The details of receipts and expenditur€ entries that were omitted in the newaccount when compared vrith the manua.l rrecords/registers maintained were enctosed in theAanemrro-l' As the entries were not captured in ttre beases, the Balance Sheet, Income andExpenditure and Receipts and payments siatements and Trial Balance account which were arrived atwithout the entries shown in Annexure{ could not be held to be correct and comprehensire. The samewould need to b€ taken in to the account and revised account be produced to aud'it earty.

r8F*I RECETVAELES AND PAY,ABLEA lIO? AACERTAIMD PRO?ERLY

APMAM mandates that the receivables in case of tax income shall be ascertained for the lastfive years and incase of non tax income for the last three years. But the same was not adopted eitherin the FoBS or in the account rendered now to audit. If the receivables and payables were notassessed properly now there was every chance that of the institution suffers at a later date. Howeverthe basis for the amounts arrived at as receivables and payables was also not made known to audit.

rq25l RECETVABLTA rroT RrcorcrLEDThe Accounts section and t]re Tax section shall reconcile the balance at the beginning of theaccounting vear in resoe* of the year.wise 6;.,y;; other tax receivables as appea.ring in thebalance sheet of the pieviou s year vrith trre v"rr *i"" Ltal of the arrears recorded in the demandregister as per tlre provisitlns contained in APffAM. ili i"ri"g the verilication of the annual accountsit was noticed that the arrear demand ;gi;i;";;;.;';"t maintained by the uLB and as such theamount shoqrn in the balance sheet could iot ucnera toL corr€ct and the basis or, -hlcr, the figureshad been finalized was also not made t ro*., to

"uait.oriverincatlon of schedule B-15 recoverable fortax is Rs'219s 12a97.oo where as in oca ir was ;iJ as *'2ogsgszss.oo.H; the figures wasarrived by the account section was not explained in audit. This should u" ..t. r*.Ja report to audit.181261 RE(lrsTrRa r(}T IA[fTEArrfED:

The important r€glsters to be maintgined along with cash book were as detailed below. Earlyaction would need to be taken to maintain til;-r"d"t'.;" and produced th. "u; fr; verification in

l.2.3.4.5.6.7.8.9.

10.11.

Undisbursed pay registerPermanent advance registerRegister of contingent cha-rsesRegister of A.G. ObiectionslStock register of FurnitureEstablishmen t Audit registerIncrement Watch resisterRegister showing th; temporary establishment a,,d their continuance

Stock register of M.V. FormsRegister of Security deDositsRegister of recoveries oi loans granted to govemmentservants for purchas€s of Bicycles, H.B.A:M.A., frAotor cy"t" etc.,Condemned articles register.Mutation registerStock register of p.H. ar.ticles.Petty Cash bookTools and Plants RegisterStock Register for StationervRegister of V.L.T.Register of Auction liles of Vacant condemnedRegister of Roads and Buildings, Vacant iands g.ounds, Register of Investments,Tools and plant and other Assets Register ir anyl riiati"g iL .r"*ry merged GramPanchayats s.Atchyu thapu ram, reaEners c;;i, ;; i;_"y

"rg-.Advertisement tax demand "r0 ".."r, a.trr;;;;;;'*

Encroachments demand and arrear demand .egis;;.s - -

72.13.14.15.16.77.18.19.20.2t.22.

203

q

Codc Ito. 18

18(27) General Funds - General Funds amount spent for Smart CityActivities -Needs reimbursement Rs.294716.fi1

A total amount of Rs.294716.00 was spent from General Funds for the variouspurpose or activities for smart city during the financial year 2015-16 out of which anamount o't Rs.247OO0/- reimbursed to Municipal General Funds on 31-5-2018. Theremaining balance of Rs112000/- is still pending reimbursement.

Vr. No.1534/H6 Rs.460OO=00

Action may be taken to reimburse the same early .

204

Code No.18

18(28)NTR Beach festivat from 8-1-2o16 to 10-1-2010 expenditure incurred _Needs tobe reimbursed form A.p.State Tourism Dept: Rs. 1104{Xl.(Xl

on verification of fire, it was noticed that an amount of Rs. 110400 /_ was incurred from generarfunds of Municipal corporation, Kakinada towards celebrating 2016, Beach festival for the period from8-1-2016 to lG1-2016 subject to reimbursement from the tourism Department. The Municiparcorporation afso resolved in its resolution No-L27/19-2-2015 to incur expenditure initially from general

Reimbursement from the tourism department

l.Deonel & Batch to transport Dept Rs.146gSG.fi)

2.LED li8hts & Others

3.Lighting decoration

4. Printing Hordings,welcomes boards

S.Members to CM & Others

6.Leveling of site

T.Labour charges

8.1650-T shorts

9.enganging of labour 345 No,s from 4.1.16

to 10.1.16 at Rs.400/_ per day

795520-00 Vr.No.1854/3-2015

126400-00

195008-00

110400-00

160000-00

280000-00

480,000-00

52000-00

18s5/3-2016

Nit Bilt

As per Lr'Tourism /6o98/2oL5 Dt.Ll-l-2oL6 otcollector &Dist Magistrate, Kakinada directed topresent detailed vouchers to the D.T.o office for drawl of amount incurred towards beach festival2015' There is no evidence in the files whether they present th€ vou€hers to treasury office are not andno amount were adjusted to the Mpl.funds so far. Necessary action would need to be taken toreimburse the amount from tourism department early

205

REIMBURSED - NEEDS ACT!ON.Rs. 9.1S.O4E.O0

celebration of sankranthi sambaralu -2015 expenditure incurred - needs reimbursementfrom tourism Department

on verification of foilowing vouchers a totar amount of Rs. g,1s,046.00 wasincurred towards purchase of various items on occasion of celebration of Sankranthi sambaralu -20155l.No V:No tne Amountof

Rs.

7 738/4-7s JuPPry iluwer ptants trom nursery 97990

2 739/4-Ls roarotngs56720

3 t4o/4-ts no grarnders-LO58210

4 74114-ts 3-S.S flask, hotiackJfi,6[lr_1s

-

677905 L4Z/4-ts rysrern ano speakers

250006 143/4-75 nowers and balloons 767007 744/4-Ls eat.w vdz.t, tlower DOOI(|eS Watef bOttles etC

-

lila+a.a^^l-^r- -.--

584008 74s/4-7s .qlsr pqLtrELs rJna(es, lga

-

Arr2hdaH^^+- ^a ^--r

250009 146/7-Ls

cnesrra anchors along withartists

A nrn'lk-

88000

10 14614-1stror rne purpose of muggulu 15000

Ll ts4/4-1s s, warer orums, dinner tables,etc

Trrrli+;^^

74636t2 1s5/4-75 rgnmenrs and Hari das drama,

Kolatam,etc98000

13 1s7/4-7s svqr rrtor rttEtdIIl, Iooo

packets, khadga Brahmanna drama

90000

14 7s8/+-1s srals, Iades cooking competition 84200

9,15,046.q)

on verification of above bills there is no clear specific instructions from higher authorities to incurexpenditure during the celebrations of sankranthi sambararu -201s. The expenditure incurred towards bannersand hoardings purchase of cookers and grinders, flasks and hot packers, mixers for which no stock register anddistributions of items were not pointed out to audit for the items purchased was not maintained and producedto audit.

E;L^.

Total:

L

206

A total amount of Rs-2,59,448.00 was drawn and paid in the following voucherstowards remuneration of graduate engineering apprentice as per G.O.Ms.No.65, Dt. 2-4-20L5, read with progs.No.127/pHrE&c-L/2oL5,Dr.g-7-2oL5 at Rs.15,2g0l- per a monthfor each. The following persons were appointed in Kakinada Mpl.Corporation and theywere joined on the dates noted against each.

l.Kum.U.Sirisha

2.Kum.P.Divya

L3-7-20L5

20-5-2015

Pavment particulars

U,Sirisha P.Divya

Period Vr.No. Amount Period Vr.No. Amount

13.7.15

toLO/2OL5

t222/LL-15

55,205 t223lt!-15

20.5.15 toLO/Ls

82,003

ttlLs L3LslLL-

15

15280 L3L4lL2-

15

Luts 15280

L2/Ls t455lL-L6 15280 L457/1-16 tzlts 15280

L/L6 L629/2-L6 15280 L62812-t6 LIL6 15280

2/t6 L833/3-L6 15280 L834/3-L6 2lL6 15280

116325 L43L23

A Total amount of Rs. 2,59,448.00 was spent from General funds for the purpose of wages ofgraduates engineering apprentice's appointed in the financial year 2015-16, it should be reimbursedto general funds from the Government.

paid(apprentice)Needs reimbursement to senera

207

l8(3l)TRANSFER ENTRY REGISTER . NOT MAINTAINED

According to the rules, the transfer entry Register is intended to record alladjustment by transfer one account to another. All adjustments made are to be enteredin this Register in serial order and will be posted straight away in the posting registerwithout passing of vouchers through cash book. But during the year the Municipalauthorities neither maintained the transfer entry register nor followed the aboveprocedure which is gross violation of rules. Therefore action would need to be taken tomaintain the same and would need to be taken to maintain the same and produced toaudit.

Code No. lg

18(32)REGISTER OF IMMOVABLE pROpERTy NOT MAII{TATNED.

According to the rules relating to maintenance of Register in municipalities,the register of immovabre property is intended to show ail immovabre propertiesowned by the municipalities with the varue of each. The originar cost of theproperties as well as that of any additions made to it from time to time should benoted in the register.

But this municiparity was not maintained that register. Hence theproperties so far owned by the municiparity and their varue courd not be knownand still they are under possession of the municiparity or occupied by any personwas could not be verified in audit.

Action wourd need to be taken to maintain the same or erse loss if anysustained in this regard woutd need to be assessed and made good from theperson or persons responsible and credited to municipal funds under intimationto audit.

208

l8GHllCelebration of Navanirmana Deeksha 2015- amount soent from General Funds -sanction ofsta nding com mittee not obtained. Rs.648234.00

On verification of fol[owing vouchers a total amount of Rs.6,48,234 was incurred for conducted

Navanirmana Deeksha in various centers of Kakinada Municipal Corporation on 2-5-2015 without any

sanctioned budget.

Therefore the action may be taken to obtain ratification orders and produce to Audit otherwise theexpenditure could not be admitted in audit.

Vr.No Amount Particulars

6s918-20Ls 77LLO.OO Payable to M/s Sri.Ramakrishna supply companies

KKD towards supply and arrangements of Decoration

items

660/8-2015 73037.00 Payable to M/s Siri decorations and suppliers KKD

towards supply and arrangements of shaniyana tables

66318-2OLs 46283.00 Payable to M/s Radhiki skills,KKD for facilitating topublic

66218-20ts 84800.00 Payable to M/s Sowurya decorations towards supply

and arrangements of Decoration items

5ss/8-201s 68400.00 Payable to M/s Karuna films unit KKD towardsproviding and arrangement of video coverage

6s618-20ts 61560.00 Payable to M/s Laser Cristal display, KKD forarrangements of video coverage

6s7ls-zoLs 82000.00 Payable to S.Srinivasu digital roads for arrangements

flex banners

5s8/8-201s 7232L.O0 Payable to Ganta Chinni Krishna contractors forarrangements of water bottles, flowers,bukes etc.

66t/8-2OLs 84300.00 Payable to Sowrya decors towards supply and

arrangements of decorations items

Total: 548234.00

209

r19 DDVcheques received -Not adjusted before 3ri.2016recovery Rs. 107517,00

Code:19Irregular: Loss needs

The following cheques were received on the dates noted against each towards payment ofproperty tax ' But these cheques were not adjusted to the corporation Funds as on the date of close ofaudit' In this regard the following Half Margin letter were served to the Municipal authorities but theydid ftot responding to tlre tetters.

I Half Margin Lr. SA(MC)No. 76t20 I 6-17,Dt.23. I t .2Ot62- ry{y*ern Lr-sA(MC)No. s6/20 I G I z,Drs. rz20t 63 - rlarf Margin Lr. sA(MC)No. eorzo t 6 -r7' Dt.8.2.20 l7

The following cheques/DD's received through chitta ard entered in cheques received register at thepages & date noted againsteach. Butthese chequeslDD's were not sent to bank fortheirrealisation

sl.N0 Register

Vol

Page No.of

the Register

Name purpose D.D&Dated Amount

7 ilt 577 Ch.Padmanabham H.T s57729/6-L-L6

Syndicate Bank

s482/-

2 lI 674 G.N.V.N.Satyaprasad H.T 529063126-2-16

A.B

toza3s/-

Further it irurther rt rs noticed from th" .h"eu ceived

ffii,*:?:#_i:r:._:::i:1,fp:.::,-"r,:d ,.g,,t"."noted herow *"," bo,,,ced and fresh cheques

S.No. Page Names DDs/Dt. Amount

L ilt 78L P.Peda

GourammaH.T 088s99/26-7-

15

A.B

zsooo/- Amount adjusted

on 3.8.2016

2 IV 87L T.Sathibabu H.T 339648/37-3-

16

ING

20ooo/- New cheque

adjusted on

74.2.2077

3 IV 904 B.Yohanu 571503/s-3-

2016

SBI

14800 New cheque

adjusted on

L3.3.20L7

4 lfi 720 Y.Badravathi 397352/72-

3-2016 S.B.r

8331 New cheque

adjusted on

23.2.20L7

5 llt 706 G.V.N.Satya

Prasad5290994/25-

3-2015 A.B

112500 New cheque

adjusted on

23.2320L7

obtained from the owner and the said amounts were adjusted after 3 1.3.2016;;;;J;:t'r:il:ffifrom the owen of the buildings. It is learnt that the amounts of property tax was already posted as thecheques are adjusted before 3t-3-2016- which is irregular. The ross would need to be worked out andrecovered from the person or persons responsible

210

(-

DUE TO FOLLOWING REASONS.

1'General Fund Vouchers distributed to concerned sections for production of the same along with theconnected files, but they did not produce a[ the vouchers to audit vide para No.- of this report

2.Register of FDRS not properly maintained and FDRS matured are not encashed vlde pare No of thisreprot

3.PF Accounts consolidated Abstract Register not maintained and produced.vidie para No. of thisreport

4.Cadre Streng$ particulars not maintained and produced.5. Stock Registers were not produced vide para No.- of this report6.Register of cheques Received not maintahed properry. Due to irregurar maintenance of

the re8ister the DDs/cheques were not credited to account before 31-3-2015. some DDs received butadjustment particulars in treasury pass book not furnished. Vide para No. of this report ,somecheques/DDs adjusted after 31.3.201G without collecting interest on property tax

7.D&O Trades Demand and Arear Demand Registers not maintained properly andcollection particulars were not talled with annual account huge amounts of arrears pending sinceseveral years Vide para - of this report

S.Property Tax, Water Tax, Vacant Land Tar(, Encroachments, Advertisements manual Demandregisters not maintained and produced. Collections not tallied with the annualaccount-ADRs not maintained and produced Vide para No. of this report

9.EMD's refunds made during the year 2015-16 vouchers files not produced.vide para No. of thisreport

10.Annual account discripoencyes in opening Blances and Closing Balances and cash balance shown inthe account. And Cheqes on hand since several years Vide para No. of this report

Capital account :Adversal seasonal grant balances available in the account Rs. was shownin both General funds and Capital fund balances

APMDP: Amount transfierred from general funds to APMDP fund acount of Rs. 22977999.00 Butcmerdt enterynot made in general fund account as transferred to APMDP funds,Du€ to above omission closing balance inannual account ofAPMDP account not talled with the bank balance available in ApMDp account.

2I.RXCEIPTS & CHARGES:

The receipts and charges are Rs.1718101273.fi) and Rs. l{6l2$)727.fi) respecrively.

211

22. ?JBTECNONS PENDING SETTLEMENTS :

2144 No of objections involving an amount of tts. 27l:y'F]27070.N were pending settlement at rheclose of the Year. Earlyaction and effective steps would need to be taken for the settlement.

No. Year Total No. of Obiections pending Amount Involved

I 1967-68 31 327376.152. 1968-69 3 124774.83. l%9-70 2 124E.94.44. 1970-71 9 84584.875. l97t-72 2 155388.006. t972-73 4 54%1.967. 1973-74 l1 158196.788. 197+75 7 4ffi8.99. 1975-76 9 161,145.3910. D76-n 8 186516.02l1 9n-78 5 287461.9472. 1978-79 l0 1159301.0813. ,979-80 tt 3276947-1614. 1980-81 13 4587&.&15. l98l-82 24 20E4093.2116. 1982-83 9 47755.8417. 1984-85 t4 1038202.6318. 198s-86 l9 2123157.3519. 19t36-87 2t 642168.0020. 1987-88 50 41935y.7721. 1988-89 78 11332311.86)') 1989-90 59 3327196.1423. 1990-9r 69 651427.6124. l99t-92 6l t5697rc.n?q 1992-y3 65 4W3n4.7a26. 19p,4-% 4 3409069.0027. 1995-96 38 6ss4788.0028. 19D6-E7 42 ,2X)nOLC0D. ,9y7-9{3 34 27574532.030. 1998-99 32 rwtr727.w

31. 1999-2000 59 30807857.%32. 2000-2001 58 57U747.2533. 20pt-2m2 58 4569340.t434. 2002-2003 6 24151328.0035. 2003-2004 6 6934s451.m35. 2004-200s l3l ,16580062.m37. 2005-2006 72 5674t739.N38. 2C06.-2m/7 70 9693388.m

39. 2007-2008 71 22429322.m40. 20G-2m9 45 40053318.004t. 2009-2010 73 166409055.4742. 2010-2011 s9 7097323.0043. 20tt-2012 r20 @3162226.N44. 2012-2013 97 380884561.0045. 2013-r4 108 s69420411.0046 20r4-I5 123 41727263.,-.AA

Total: 2020 2ffi31574.n2015-16 123 1099815Z3.m

Grand Total: 2143 277&13147.W

sd/_

Regional Deputy Director ofState Audit,(Z0ne-Il), Eturu

/fi.c,F.8.O//Asst.Audit Officer,

Sate Audit(M.C),Kakinada

2t2

AIIDIT woRK DIsrRtsufioN LI.ID woRrKDoNE srATEIuErirr

FOR TIIE YEAR 2015-15

Sri Ch.Kasiyya, Worksaudit,V@of audit work done by the audirors,Verification of annual account.

Audit of MDR shopping complex rentsleases, Advances

2.( Smt.R.M.I(mala

Sri, S.A

Properry Tax MLs verification with n-Suvidha Town plan Building Applicationsall seats. Grants Cash bool$ and pass

books and preparation of Accounts for2014-15.

Smt

P.Ramalaxmi, SA

Verification of Chitta, D.Ds and Chequesreceived register and challans and bankpass books relating to all Accounts, watertax and enchoractments andAdvertisements, V.L.T, D&O trades,

Audit of Provident Fund

Regional Depury Director,

State Audit Zone-II, Eluru.

214

ABSTMCT OFTHE AUDIT OUECTIONS OF MUNIOPAI. CORPORATION KAKINDA, FORTHEYEAR2Ol5.15

s.No- Code No. Para No. AmountI 1 6(1)2 6(213 6t3)4 6(4)5 2 76 4 8(1)7 8(2)8 6 99 7 10(1)10 10(2)LL 10(3)t2 10(4)13 1o(s)74 1o(6)15 8 11(L) 5594849.0016 11(2) 3445.O017 9 12(1)18 t2(2119 12(3)20 L2(41

215

216

83 14(18) 10114907.0084 14(1e)85 13 1s(1) 133367.O086 1s(12 1000.0088 1s(3) 10300.0089 1s(4) 57619.0090 1s(s) 47U9.AO91 t4 16 249875.O092 16 1793 18 18(1)94 18(2)95 18(3)96 18(4) s0000.0097 18(s) 236527.OO98 18(6)99 18(7) 365200.00100 18(8) 566800.00101 18(s)102 18(10)103 18(11)104

-$(12)105 18(13)106 18 18(14)L07 18(1s)108 18(16)109 18(17)110 18(18)111 18(1s)112 18(20)113 L8(21)174 18(22)115 18(23)116 18(24)717 18(2s)118 18(26)119

-18@l 2947L6.OO720 18(28) 110400.00121

_1914) 915045.00122 18(30) 25948.OO123 18(31)L24 18(32)125 18(33) 548234.OO126 19 19 107517.00

Total 125 8"93,95496.0O

217

218

%%%%%%%%

219

220

t_

221

) t1:s; NEws pApERS rURCHAsED To READING RooMS IN MLlNrcrpAL coRpoRATroNAREA & OFFICE CHAMBERS-OLD NEWS PAPERS NOT DISPOSED OFF.LOSS TO MUNICIPALFUNDS:Rs. 82,279-00

A total arnount of Rs.82,279-00 was incurred towards purchase of news paper for reading and

office chaurber of Municipal Corporation for the p€riod of 6 (Selected Months period). The sale proceeds

of old news papers was not forthcoming to audit. The reasons for non-conducting of sale of old newspapers was not explained to audit. Necessary action would need to be taken to conduct sale of old news

paper and produce challan to audit. The loss if any sustained in this regard would need to be made good

from the person or persons responsible.

Expenditure incurred by the 6 months selected period as detailed below.

S.No. Vr.No.&Dt. Period Amount of the bill

1 1687/312014 1.10.2013 to 31.12.2013 3774-04

2 t68813-2014 1. 10.20 13 to 31.12.2013 888-00

J 168913-2014 1.10.2013 to3L12.2013 5 152-00

4 t692t3-20t4 1. 10.20 13 to 31.12.2013 3654-00

5 169U3-2014 1. 10.20 13 to 31.12.2013 9104-00

6 L6%/3-2014 1. 10.20 13 to3l.l2.2013 87040

7 870tr0-20t3 1.4.2013 to 30.6.2013 3866

8 87t/t0-2013 1.4.2013 30.6.2013 728-00

9 872n0-20r3 1.4.2013 to 30.6.2013 390-00

10. 873nO-2013 1.4.2013 to 30.6.2013 718-00

11 874fi0-20t3 1.1.2013 to 30.6.2013 7080-00

t2 876110-2013 1.1.2013 to 30.6.2013 749-04

13 8751t0-2013 1.1.2013 to 30.6.2013 701s-00

t4 877110-2013 1.1.2013 to 30.6.2013 7401-00

l5 880/10-2013 1.4.2013 to30.6.2013 9592-00

16 879/t0-20r3 1.4.2013 to 30.6.2013 378-00

17 878/10-20t3 1.2.2013 to 31.3.2013 24540

18. 1302fi2-20t3 1.7.2013 to 30.9.2013 764-00

t30t/12-2013 1.7.2013 to 30.9.2013

1300n2-2013 1.7.2013 to 30.9.20t3

1.7.2013 to 30.9.2013

1298/12-2013 1.4.2013 To 30.9.2013

(1 1)

15{26} ITEWLY MERGDD GRAM PAIICIIAYAT$RECORDS ITorT PRODUCED LOSS TOMUIIICIPAL FUIIIDS. R.s. 98565 / _

It is noticed from the records that the following grampanchyats were merged inMunicipar corporation Kakinada, but the connected records were not produced to audit forverification' Due to non production of records, the correctness of the receipts could not beverified in audit.

1) Teachers colony { part of Ganganapalti (il.sspapchayat)2l S.Atchutapuram

3) Swamy Nagar.

Teachers Colony ( part of G,angaaapalli Grampanchayat)

1.

House Tax collected Rs. o-76 lakhs against demand of Rs. 1.05 lakhs for the

223

' r'ear 2013-14. No new assessments ta-ken to demand. ADR up to 2074_75 was notwrittenup and arso out standing bins were not produced. Advertisement rax,encroachments Demand Register not writtenup and produced to audit and t-,.e recordsregard fruit bearing T?ees, Tools and plalts, MRs License fee etc., arso not produced.

In ttris regard Half Margin Letters served to t,.e commissioner through this ofliceLr'SA No'38/24'3'2015 and 3/6'4.2015' But they did not given repry to the letter.2. Swamy trcgar

House Tax collected Rs. 2.4S l^akhs ageinst demand of Rs. 2.53 lakhs forthe year 2013-14. No new assessments taken to demand. ADR upto 2014-15 werenot \Mrittenup and out standing bills were not produced.

Advertisement rax, encroachments Demand Register not writtenup andproduced to audit arrd the records regardiag ftuit bearing Trees, Tools and plants,MRs, License fee etc also not produced.

Tap contribution collect€d in the year 2al2-L3, no q/ater tax collected duringtlre year 20r3-r4' Demand and ADR. along wittr out standing bil ls were notproduced to audit. Tteasury pass Book, Bank pass Book were not produced.

ln this regard Har Marsia *tter served to ttre corn"nissioner through tl.isoffice Lr'SA No'39/24'3'2075 a,,d 2/6.4.2015. But did not given to the reply totlre letter.

3. S.AtchrtrpurcD

House Tax collected Rs. 16.79 Lakhs against demand of Rs. 19.35 Iakhsfor the year 20L2-r3 no new assessments ta-ken to demand . ADR upto 2014_15 \ asnot written up and out standing bills were not produced. Advertisement rax,encroachmeats Demand Register not c,ritten up and produced to audit and therecords regarding ftuit bearing TEes, Tools a,,d plants, MRs, etc., also not produced.

As per grampanchayat audit report for the year 2012-l3,ricence fees of Rs.3020was co'ected for the year 20r2-r3 but licence fees was not co,ected for the year20r3'r4 & 2or4-15' And Market lease, Avenue sales, conducted during tre year2012-13 a'rd co,ected fcr Rs.4,350/- and Rs.1600/-respectivery as per DCB for ttreyeaf 20r2-r3, But no a'',6q6 was collected and credited to Municipal Funds for theyear 2013-14 & 20ra-15by t,,e municipal authorities rteasury pass Book, Bank passBook were arso not produced. As per Annual account 2012-130f grampanchyat thereis a balance of Rs'93'565/- shown as cash on hand as on 31.3.2013 but remittedparticulars ane not produced.

In this regard Half Marginoflice Lr.SA No.4O/24.3.201S andletter.

224

Ietter served to the Commissioner through this4/6.4.2015. But they did not given reply to the

In ttris regard an objection was raised vide pera No.13(z) in the year 2ol3-14.No action was taken to recti_fr the defects as stated above.

Necessary action would need to be taken to obtained all the records and assessthe loss due to irregu}ar maintenance of records and produced to audit for verilication.

Code No:tlts (271PRE AUDrr - oBsERVATroNs rN pRE AUDrr FrLEs Nor pRODUCED :-

The following files which are required in Audit were not produced for verification, rn this regard HatfMargin Letters were servedtothe Mpl' Authorities concemed through this office Lr.s.A (lrac) No. a&dt'22'9'2ot5' Lr' s'A (MC) No'51, dt'29.10.2015 and Lr. s.A (MC) No.79, dt. 5.1.2016 for production of fire withvouchers' But they did not produce the concerned files. rn view of the above the correctness of the paymentsmade and further sanctions if any required could not be verified in audit.

SlNo. Voucher

No./Dt.Amount Particulars of payment AuditObjections

1

2

3.1.

4

5

5

71.

8 835/8-2014 231495.00 Koc No. 4433llUF3

Amount payable to SriCh.Jogi Raju, TransportContractor p aid for 65 daysfir 2 Tractors for an amount

The following observationi aremade

l.Tenders are not called for as'per G.OMs.No.4S1MADt.6.6.1990 Viz Mpt. Corp. of l

22s

of Rs.2,34,113 /- Hyd Tender Rules 1970

8s3/8-2014 4575L7.OO Roc No.1847/t3/F3

Amount payable to SriVanitha TransportContractor for an amountof Rs.457Stt /-

1. As per G.O.Ms.No. 415MAUD Dept., dt.5.9.2003when the workingamount is above 1 lakhfor such work, tendermay be called through e- Procurement basis

When there was no tendersreceived even through thetender were called for hire,then the quotations shall beinvited. The procedure to befollowed after receipt ofquotation shall be the same asthat laid down for the disposalof tenders

13st/t7-20t4 75200.00 Roc No.6208/AE/n

Purchase of Cell phones forsanitary inspectors

Est:- 67,200 /_

1.As per euidelines of COMAimplement Dustbin /Dum penmaintained through on tine inULBs, though specificationsphones given, but not givenany instructions the purchasethem

2. Permission may be obtainfrom the CDMA to purchasethem from GF5

7339/77-204 114455.00

Providing creeper ptan!Mesh guards at CollectorsBungalow

Roc No.3G55 lZOtZlfZproduced for as perrecording Vide page 2 g 3of M-B

2.Suitable Admn auctionsbudget sanction may obtainedfrom Hon'ble Council/SplOfficer as the work wasexecuted other thanCorporation properties

7. Weigh ment slips may be

1362/1.1-2A7 563274.@

Supply of safety jackets forPH Works of 520 & 450outsourcing pH workerAmount payable to theBhavani Cooperative stores

RocNo. SOZt/A/nthe invitations anddisposal of tendersrelating to supplies ofmaterials, goods etc thecorporations laid doneWide G.O.MsNo.451

/MA, dt.5.6.1990

1. The rules/procedure for

226

{Ltd., KKD for an amount ofRs.5,7Q180 /-

I Corn of tenders rules,1990 were not followerreasons may beexplained

2.G.O/Guidelines for supply <

reflection aprons toP.H.workers may be producer

to audit for verifications.Reasons for supply of the santo all workers includingoutsourcing workers in daytime, instead of Night timemay be explained to audit.

)f

le

14Ir++atn-zola t2220A.OA r(oc No.2242/2074

Amount payable to theBhavani Cooperative storesLtd., KKD towards supply ofML Oil for an amount ofRs.t,22,2OO /-

I the foltowinE oUservations

I maaeI

I 1. The work above one takhshall be taken up throughe-procurement only asper the rules

2. Reasons for not foltowingthe above rules may be

_ recorded in the filells t780/2-ZOt5 58357.00 r(oc No.389L4Llt3/E4

Amount payable to SriP.Suresh, Contractortowards suppty of hirevehicle to DEE-4,MC., KKDfrom 10.102014 to9.1.2015 Rs. 58,357 /-

The following observationsmade:

1. The work abovel(one) lakh shail betakenup E-

Procurement

Irc t8o3/2-2OL5 53919.00 I Roc No.38eUts/E$

I

I Amount payable to Sri

I ch.togiralu, Kakinada

I towards supply of hires car

I to DEE-3, MC, Kakinada

from 10.10.20t4to Ie.1.207s I

Rs. 53,919 /- I

-do-

77 7804/2-2O7s 53919.00 Koc No.3E9VLO/E4

Amount payable to SriCh.Jogiraju, Kakinada

towards supply of hire cartO DEE-s, MC, KKD frOMLO.72.2OL4 to 9.1.2015

Rs. 53,919 /-

-do-

18 201713-20ts 476550.00 Koc.No.z242/2Ot4/F7

Amount payable toVenkata Satya Agenciestowards supply of M.L oilfor an amount ofRs.7l484t/-Estimate

I As per the Mpl.Cor. Act, -I

1994,C.R is required as

administration sanction forpurchase of materials forwhich the estimate amountexcess above (10) Ten lakhs,

227

amount Rs.1300000/- needs productions

19 L84LlL2-2OL4 67454.O0 Roc-No.274212OL4/Fl

Amount payable toRavikula Engg. works

Bhimavaram towards

supply of push carts form

an amount of Rs.69,0000/-

Estt.Amount Rs. 1 1,00,000/-

As per the Mpl.Cor. Act1994,CR is required as

administration sanction forpurchase of push carts for

which the estimate amount

exceeds above (10) ten lakhs

needs productions

20 1732/1-2015 19356.00 Roc.No.3891-l/14lE4

Amount payable to Sri

N.Prasad Rao., Contractor

towards supply of hire

vehicle to RO-l from 10-

10.14 to 9-11-14 for an

amount of Rs.19800/-

CR may be obtained for the

agreement made for the year

2014-15 for 3 months i.e. from

10-10-2014 to 9-1-2015 as per

rules in vague

The bill is produced further

2t L787 /2-20ts 32299.00 Roc.No.3891-l/13/E4

Amount payable to Sri

R.Abhimanye Rao .,

Contractor towards supply

of hire vehicle to EE-ll from

10-10-14 to 3-1-20185

Rs.33039/-

-do-

22 t788/z-Zots s7069.00 Roc.No.3891-l/13/E4

Amount payable to sri

J.Prasad ., Contractor

towards supply of hire

vehicle to MHO from 10-

10-14 to 9-1-2015

Rs58377 /-

-do-

23 L786lZ-20L5 57190.00 Roc.No.3891-U13 /E4Amount payable to sri

S.Nooka raju Kakinada

Contractor towards supply

of hire vehicle to Manager

from 10-10-14 to 9-1-2015

Rs.58500/-

-do-

24 t782{Z-2OL5 58653.00 Roc.No.3891-1113/E4

Amount payable to Sri

K.Apparao ., Contractor

towards supply of hire

v€hicle to DcP,M.c,KKD

from 10-10-14 to 9-1-2015

Rs.58553/-

-do-

25 t78ll2-201s 56310.00 Roc.No.3891 G-l/13/E4

Amount payable to Sri Sai

Tasu -, travels

Rajahmundry towards

supply of hire vehicle toDEE-ll M.C,KKD from 10-

10-14 to 9-1-2015

Rs.s6310/-

-do-

228

Total: 5490941.00 s

Code No.13

code F{o.13

Cod€No. 16

17 . NOI{-SI.]BMISSION OF UTIIJSATION CERTIFICATES:

According to Act 211 A of A.P. Financial code Vol.L It is the responsibiliry of the granr

receiving authority to send the utilization certificates in the Performa prescribed duly getting the

same certified by the Audit Officer, State Audit. But the following Utilization certificates were nor

furnished to audit for certification and transmission to the authorities concerned.

Sl.No. Name of the grant O.B. as on

L.4.20L4Receipts Expenditure Balance FDRs

1

lndian Coast guard

Scheme2649733

3069243 4887505 831470 10000000

2 Fish Market Grant 1755876 0 1714407 4L469

3 M.P.Lads (Ratnabi) 28672A 7792t4 7562LO 309724

4

M.P.Lads (M.M

Pallamraju) 131573 416788 94036 454325

5

12th Finance

Commission 8776t7 19000 655146 23047! 8000000

6 ASG Grant L229073 1652861 7447374 7440560

7 U.P.A Funds 8355334 30303403 36834321 1835416

8 Water Supply 3703950 824164L 11006823 938768

9 MBGA Grant L523342 28944433 284065 30183710

-10 MP Lads (KVPR) 341838 330000 79774s 480093

LL Pavalavaddi 22343085 588293 148297 44 8201634 L48297 44

t213th Finance -

81148-102-03-003 145ss393 169685976 29901461 154339908

13 cDP-8448-120-22 L7567295 8457723 8584363 1144065s

229

Code No.18

18(2) ) REGTSTER OF ENCROACHMENT FEES - DEFECTS - NEEDS RECflFICATION

The register of encroachments was not maintained properly. The column mentioned in the registerwere not filled in even through, there wa3 specific column for the date of prosecution etc,, was not filled up. Noverification certificate from any responsible officers the Town Planning section was recorded and attested in thesaid register.

A list of objectionable encroachments was not maintained by the out door staff of the Town planning

Section. Action would need to be taken to produce such lists with necessary details and produced to audit.

The Town Surveyor Register was also not produced so as to verify whether the encroachments bookedwere properly taken to demand (or) not. ln the absence of the same the correctness of the encroachmentscould not be verified. The register would need to be maintained properly and produced for verification in audit.

l

230

18 (3} UNAUTHORISED CONSTRUCTIONS - REGISTER OF UN - AUTHORIZED CONSTRUC,NONS - NOTMAINTAINED - IRREGUTAR.

During the course of audit, it is noticed that the Register of unauthorised construction buildingswere not maintained in town planning section. Where as on verification records relating toRevenue section, it is noticed that, a huge No.of unauthorised

construction buildings were made in 2OL4-L5 and house tax was imposed LOOo/o penalty with effectfrom 1.4.2014. as per G.O No. M.s 49 MA Dt.3O-7-98. Some of them are detailed here under.

Sl No Zone Door No.Name of the Owner

Assessment No.

Of the House tax

1 4 3-178-3C/A Nakka Satyanarayana 1 06006831 1

2 3 3-16-197ltils Averue super Market

Ltd 1060069431

3 8 1642-129 Gautham Sethi Sarofimi 1060068818

4 I 17-2-44 Reddifalli Satyaveni 1060069233

5 1 70-2-35A P.Narayana Swamy L0600698L8

6 1 70-1A-15 Chode Anil Kumar 1060070062

7 1 70-4A-2sl6A Smt.M.S.Valli Thayaru 1060068054

8 5 8-22-3 l.Ratnakumari 1060069165

9 5 8-5-28 Ch.Ramakumar 1060069332

10 5 8-10-18 Manasa Estates 1060069334

11 5 8-5-2 B.Thrinadha Rao & Jqnaki 1060069620

L2 5 7-5-L8-1A Reddy VeerabhadraRao 1060068090

13 7 2L-L-42 N.Venkata Paradha Sardhi 1060059321

L4 7 2L-6-L8 M.Sri Ramamurthy 1060070290

15 7 2L-6-L5lL M.Raveeradranadh 1060070289

16 2 L-L4-L M.Vijaya Ramaraju !06007044t

17 5A 64-1D-8A P.Vijayakumari 1060069204

231

18 5A 64-8A-24/s B.R. Rajeswararao 1050069545

Thtr lnge cop*edCode lfo.lE

TAP DONATION REGISTER NOT PROPERTY MAINTAINED :

The Tap donations register in respect of water tap for the year 201176 was not maintainedand produced for verification. ln the absence of the same the correctness of the tap donationsreceived during the year could not be verified in audit. Action would need to be taken to written upthe said register and produce to audit. The loss if any sustained in this regard would need to be madegood from the person or persons responsible.

Code No. 18

ILCS - NON RECOVERY OF LOA}I COMPONENT FROM TIIE BENEFICIARIES-NEEDSACTION:

In spite of the defect pointed out in para No.l8(5) of audit repon for the year 2015-16 and previous

audit reports, no acdon was taken for the reelization of loan component. Govt. with a view toimprove the living conditions of the people have taken up construction of dry house hold latrines

ahd community latrines and grant funds according to the following pattern of expenditure for

construction.

Govt. SubcidyHUDCO LoanBenefi ciary contribution

Totd cost 4,500-00

As such gant is being released periodically by the Gow. in different stages viz., stage I, II &

III etc with a loan component from HUDCO.

As per the guidelines issued for the scheme, the HUDCO loan component has to be

tecovered fiom the beneficiaries concerned in equal instalments with subsidized interest @ 10.50o/o.

But on scrutiny of the records it was observed that the recoveries from the beneficiaries were not

effected and allowed to go without any recovery.

Action would need to be taken to recover the loan component ftom the concerned

beneficiaries along with interest under intimation to audit.

REGISTER OF SECURIW DEPOSITS NOT MAINTAINED Code No. 18

During the year under audit, it was noticed that, the Register of security deposits

containing the securities obtained from the municipal Employers and other securities

(viz.,) from town planning seqtion not paid to the municipalitY namely deposits in

savings bank, Govt. promissory notes, lndemnities Bonds, Bank quarantines etc., was

not maintained. ln the absence of the same, the following points could not be verffied in

audit.

3. The securities fixed in each case and the securities haven been taken

in full to the extent of the sum fixed by the council.

4. Securities obtained are in the form specified in rules relating to

Deposits, loans investments.

ln the absence of the same, the correctness of the securities obtained or not

could not be certified in audit and is held under objection. Action would need to be

taken to maintain the same and produced to audit for verification. Or else the loss if any

sustained would need to be made good from the person or persons responsible and

credited to humeral funds under intimation to audit'

Rs.2,250{0Rs 2,025-00

Rs. 225-00

copied

18(8)

code No.18

Code No.18

18(9)Security Deposits-Deposits paid to APEDCL Register not maintained -Deposit amounts not

taken to Account -Irregular-Rs.

During audit" it is observed from the vouchers that the amoults shown below wefe remitted to Accounts

officers, ApEDCL ,Kakinada/Rajahmundry, towards new electrical connectioq along with security deposits also'

The security deposits were not exhibited in the account as deposits made . Due to non maintenance of security

deposit register, the total amount of security deposit amount kept with APEDCL was not known' N€c€ssary

action would need to be taken to produce the information regarding total amount kept with APEDCL under

security deposits and intimate the fact to account section to include the same under assets (security deposits

receivable)

security Deposits for Addl street lightingl Register not maintained in MC Kakinada

s.No Voucher no Total Amount Security Deposits

234

I 90s/8-r4 32394-00 12000-00

2 t247ll0-r4 23656-00 12000-00

J 1246t10-14 34632-00 12000-00

4 l 138/10-14 57625-00 1200040

5 108si9-14 2855440 1200040

6 1680/1-ls 12050-00 12000-00

(NEW) Securitv deoosits -Additional denosite maid to Andhra Susar limited Kowur- Register of securitv

deuosits not maintaiued and nroduced.

On voucher No.666/&15, an amount of Rs.200,000 was paid towards deposit to iWS Andhra Sugars

Limited Kovyr for two numbers of empty additional chlorine cylinders for the maintains of water supply. But the

deposits register for the deposits made was not produced to audit. ln this regard it is advised to maintained

deposits register by obtaining previous deposits if any made by the Municipal authorities towards supply ofchlorinc cylinders and produced to audit for verification.

This page copied

235

Code No.18

Code No.18

18 (12) WORKS - H(ECI,JTION OF WORKS AND PAYMENTS MADE - CERTAIN -IRRXGULARITIES AND PROCEDURAL I.A,PSES - NEEDS RECTIFICATION

As verified ftom the M.Books and relevant work files, the following irregularities were

noticed while making payments for the works executed

1. Single tenders are being accepted duly violating the tender procedures

2.The deviation from the sanctioned estimates were not being sanctioned by the

comPerent authority.

3.The signatures of contractors were not obtained on ccs duly stamped in certain

cases.

4.The signatures of contractors were not obtained for expendirure increased

over the sanctioned estimates. Payment to contractors were being made for the

items in excess of the schedule\d items and for supplemental items executed

without obtaining sanction of the competent authority. Hence the defects need

to be rectified and procedures are to be followed as laid down in"D" Code and

financial Code. (NEW)

5. Works on ugent purpose calculated but the M.Books were recorded by the

Estimate after Iapo of 3 montis & above and dreque measured. Which is also not

236

correct

$'pr Erample:-

6.Almot all the worl<s executed and completed withworhing estimationsto the e$ent of tender less. But deviations statements were not sign by thesuperintendent Engineer or competent Engineering Authoritys wherevernecessary. Hence the defects need to be rectified and follow procedures as laiddown in'd'code and financial code.

As verified from the work -The tenders forexecution of works were entrusted to thecontractors at above 40% less on estimated value. The third party quality certificate forthe works done on above 40% less have to be obtained & produced .

For examDle the works noted below are entrusted to the contractors at 42.95 % less on

estimated cost

Work details Estimate cost

&

Name of the

contractor

Date of

entrusted

Work

done

Further

taken for

completion

Maintenance of HDFC

pipe line 110 mm dia

fana Chaitanya in 44m

division

95,500.00

M.B.No.178/

13-14

B.S.R.K.Trinadhulu 2-3-2015 22-6-15 3 months

Arresting the H.D-P.E

istribution on line leaks

at various place at I to

50n division

99,000.00

M.B.No.209/

t2-13

BS.RKTrinadhulu 2-t-2415 7-4-2015 3 months

sl.

No

Particulars Estt.Cost Tender less Vr.No.Dt Amountpaid

1 Construction of inertial

drains and culverts in Surya

45,00,000 42.49% 2-L6 593929.00

237

tNagar of 2no division (13'n

finance)

MB.No.355/14-15

L3/s-t5

676L95

704706

2 Gokulam Road toKarnamgari junction to MES

road

MB.No.10U14-15

42,00,000 42.49%less sl7-L5

ztlLt-ts

1818780.00

2,34,435.OO

3 Construction of CC road &

culverts in 49s

division.Subbarao house toSaranya convent school &

Navabharath school

MB.No.815/12-13

MB.No.102/14-15

40,00,000 42.49%less tLls-ts

L4/g-Ls

3312-L6

113s982.00

7t7620.OO

133829.00

4 Construction of CC drain &

culverts RTO office junction

to Settigari building

M B.No.4oo/14-15( 13'h fin)

25,00,000 42.49%less L2l7-L5

32/2-t6

1244550.00

684657.00

5 Nookaalamma manyam to

Mother therisa statue road

& drain

3o,o0,0oo 40.14% less 2e/2-L6 1263595.00

238

Code:18

MAffTEITAIICE OF VEHICLTS - RELEVAITT REGISTTRS ITOT UAII|TAITED AND

PRODUCED.

Thefollowirrgweretheimportantregisterstobecheckedinauditofbillsrelatingto

maintenaJrce of Vehicles in Public Health Section'

8. l,og book

9. Register showing the repairs 'replacements etc''

10. Register showing the cost of Petrol' Oil etc''

1 1 . Register of Inventory of equipment

12. Hire charges payment Registers'

13. Registers of old parts collected after replacement

14. Register of Accidents

3. Logbook: During the course of audit due to non production of t-hese books it

could not U" ""afiJJi' "udit whether the following procedure was followed'

9. That all the entries in the relevant columns in ttte tog books were made

10. That the entries in log book were noted by tJle Officer who used the

vehicle i" t i" .*-t a;, writing the mileage at the start and at the

completion of their trips after verifying kilometers'

1 1 . That Suflicient particurars *".u .""id"d regarding movements and

purpose to indicate that the journeys were on Official business'

12. That the log book in respect of ta"h Vehicle was closed at the end of the

month ana a summary prepared in the logbook showing details of duty

."n- and non duty journe-vs performed during the month in the prescribedproforma.

13' That the quantity of petrol, diesel oil purchased has been entered in the1og book of the respective vehicle.

14' That the hire charges corlected as per hire charges payment register havebeen entered in the concerned log book.

15' That the rog book was scrutinized personally by the authority concemed,once in a month and his signature appended there in.

16' That the log books were written in the prescribed proforma with fulldetails.

4. Register showing the repairs, replacements, spare parts etc.,Due to non production of these registers it could not be verified in auditwhetler the following prescribed procedure was followed.

4' That the voucher No. and date and nature of repairs etc., together withamount were noted in the appropriate columns of the register.

5' That in the case of replacements etc., the otd parts were disposed off inPublic Auction noted ad the sale proceeds credited to Municipal funds.6' That in case of purchase of spare parts, the rules relating to theinvitations and disposal of tenders have been observed.

Regrster showing the cost of petrol, Oil etc.,

Due to non production of this register, it could not verilied in audit whether thefollowing prescribed procedure was followed or not.

7 ' That the details of expenditure incurred towards cost of petrol, oiletc., have been entered with reference to the voucher No. and date and theamount covered for tlle same.

8' That the consumption of tJre petrol, o etc., date wise, has been enteredthere in-

9' That in respect of the contingerrt bils for the suppry of petrol, dieser oil, thefollowing certificates have been recorded by the authorit5r concerned on thebills. certified that quantities purchased have been entered in the logbooks of t],e respective vehicles. certified that necessar5r recoveries underrules have been made from t],e pa.rties concerned to the institution.

1o' That tl.e mileage run by trre vehicle at particurar period as per log bookwas in accordance with the issues of petrol and oil shown in trris register.

11. That the propulsion charges or cost of fuel etc., received if any fiom theperson who used the vehicle on non duty have been issued to the parties.

12. 'I\at the register was periodically checked by tJre concemed authorityand a certificate to that elfect has been recovered

Register of inventory of equipment.

Due to non production of this. register, it could not verilied in audit whether tlrefollowing prescribed procedure was followed or noL

4.

240

I 'That the nature of equipment purchased has been entered in thisregister together with the date of purchase and price etc., as per voucher.

2' That the inventory of equipment has been checked by the concemedauthority every month and a certificate to that effect has been recorded therein.

3' That the Loss if any arising out of negligence or fault of any person hasbeen recovered and credited to the funds.

Code lto,18

During tl1e year under audit several grants both statutory arld non-statutory were sanctioned arrdadjustcd to Municipal corporation. A scpaate Register of Appropriation of Grants was not &aintaiaed afldproduced to audit' In the absence of which, it could not be verified in audit, whether tl1e grants r€leased tocorporation were utilized properly for tl.e purposes for which they were sanctioned without diversion and withintre time allowed for ufilization. Action would ne€d to be taken to maintain t},e Graflts Appropriation Register andthe un-utilized balance, if any, would o.eed to be retrnded to Govern,ent ard. remittarxce challaurs produced foraudit.

Code lfo.18

UO.rBT VALT'E FTORXS - grOCK REGIETER rOT PRODUCED:

T?re money value forms stock feSistrr for thc year 2015-16 was not produced. Il the absence of tl.esa:ae, t]le opening balance of tlle money value forms received, utilized balar:ce as on 31-03-2016 and as on tlledate of audit could not be verified in audit.

Ia the abscnce of tl.e gaac it could not bc verificd ia audit as to who waa the custodian of tlle moneyvalue forms arrd t]1e procedure adopted in issrring ttrc M.v. forms arrd t]le wat h kcpt over t}e rearrn of tl.e billbook.

Further the alooui,t collected, credited to ourricipal fuuds by using the money value forms could not becertfied in audit.

Losscs if any ooticed latcr, the same would necd to be made good from the person(s) rcsponsible andretDitted to Eunicipal funds under intioation to audit.

Code I[o. 18

During tlle course of audit, it was noticed that the Demand Registers (both current and arrear) of propertytax a,1d ottler tax and non tax revenues were mafuitairted based on tlle cooputer generated data. Manualrnaintenance of the sarae was dispensed with though there were instructions to maintain t1.e saae, The actualdemand for the current atrd arrear yeals was not certifed by tlle competent autiority and produced to aud.it.

ror uAr TArlEp(37l

241l'

collection of property tax and otJter rcyenues is done in many ways like remittance in e-seva, by onlineremission, pajrEent by way of cheque or Dernand Draft etc., fiom the tax payers. whether tl.e sortware takescare of various wa5rs of collections of taxes was not exptrained to audit.

- As seclr aoo ore che{ues received registcr, the corresponding credit cntries in t}te Bank account couldnot be traced in audit and the amouot realized in lump suo on I day is taken to receipt.

As seen from the Castr Book, tlre receipt side of the cash book was not at all maintained. Treasuryadjustnents, voucher adjustments etc., were not carlied out.

Rcgisttfs of appcals, revisionsr Eutationg writ6 ofr, rcmissions ctc., worc trot ne;nr-i-rcd a,1d produccdto audit' Montlrly lists of out dool stafl whether given effect, if so whether given effect promptly wit.l.in tl.e time ornot were not borne by record ald as no manual denand registers were maintained whether alt such changes wereeffected in the demand or not could not be verified in audit.-

In the absence of maintenamce of subsidiary registcrs corrnectcd trith lery, collection of property tax andother taxes and non taxes, the demand generated by the cooputer data base whether calr be taken as autlrenticand certified dematrd or not, could not be decided in audit. Ttte Executive Authority ther€fore would need to lookin to the Eatter and test tlle efrcacy of tl:e soft ware in pl,ace and furnistr certiEed detnand to audit $ as to verifyttre same.

Codo !lo. I E

18 (TNAI'VAXCE COLLECTIOIY OF D&O TRADE FEES IIYCLUDED IlT THE I&E STATEUEXT I38IThe convention in the uLBs with regard to the collections of D & o trade fees was to collect thesame in advance for the subsequent year i-e., before Febmary of an year. The collections made a.fterFebruary are to be made along with collection of belated fees. The advance collection made shall bekept under deposit for that year and adjusted to Genera-l funds in the subsequent year. But during thecours€ of verification of account it was noticed that the said distinction was not observed and thecollections made were not classified based on the year to which they pertain. As a result of which theentire amount collected was reflected as income in the Income and Expenditure statement for the year2014-15 though the income actually pertains to the subsequent year 20lS-16. The correctness of theIncome and Expenditure statement to that extent suffered due to the above defect pointed out.

r8 I18I RECEIPT EITTRIEA WERE BAAED OII CHITTA

It was observed in audit that the base document that was considered for recording receiptentries in the new system of accounting was chitta. The endeavour of the accountant who preparedannual accounts was to faithfully account for all the entries in the chitta as receipt entries in theannual accounts' But no effort was made to trace amounts collected by the collection stall andremained unremitted if any.

18 (19' souE OTHER UATERIAL OBSERVATTOIYa

o As verified from the Schedules enclosed to the 'Income and Expenditure statement,. it wasnoticed that the amounts relating to the ?revious year, were not furnished.

o As verified from the Schedules enclosed to the tsalance Sheet', it was noticed that the details of'additions'and deletions, during the year ........were not fumished.

' statement of cash flows (a summa-ry of ULBs cash flow for the period from r-4-2,r4 to 31-3-2015) was not fumished.

r Financia_l performance indicators were not fumished.e Financial ratios were not calculated and produced.

rE l2ol FE IED AASE?s REGISTER Ir€yf MAITTN ED

The A'P' Municipal Asset valuation Methodolog/ Malual provides for maintenance of FixedAssets Register for 11 categories of assets and formats were prescribed in Annexure-6 and as perinstructions the register has to be maintained updating the details ofacquisition/construction/improvement of assets for each particular year. But it was noticed during

242

.!a:udit that no such registers have been maintained under certification by the competent authority for

the years 2009-10 to 2015-16 duly incorporating the assets identihed in FoBs/rectified FOBS.

No effort has been made either to maintain Fixed Asset Register as part of preparation of

annua.l account in the year 2009-10 alld no updation was recorded by capturing the

additions/deletions during the year 2ol4-15 in the annual accounts for the year 2015-16.

Non maintenance of the important Asset register by the ULBS having significant and valuable

assets, impairs the asset management system and prop€r watch on the cost of the

assets/improvement to assets would not be possible.

Codc IIo.l8

CoD,rGEta oa Aaaud Accouat

CERTAIIY TRATWAqTIOTA T( T CAPTURED - ITEEDA TO BD RESrIFIED(39I

During verification of account in DEABAS it was noticed that certain transactions were notcaptured in the account. The details of receipts and expenditure entries that were omitted in the newacaount when compaied with the manual records/registers maintained were enclosed in theAucxure-I. As the entries were not captured in the DEABAS, the Balance Sheet, Income andExpenditure and Receipts and payments statements and Trial Balance account which were arrived atwithout the entries shown in Annexurc-I could not be held to be correct and comprehensive. The samewould need to be talen in to the account and r€vised account be produced to audit early.

RTCEIVAELEA AITD PAYABLEA TO|r ASCERrAIITED PROPERLY

APMAM mandates that the receivables in case of tex income shall be escertained for the last

five years and incase of non tax income for the last three years. But the same was not adopted either

in the FOBS or in the account rendered now to audit. If the receivables and payables were not

assessed properly now there was every chance that of the institution suffers at a later date. However

the basis for the amounts arrived at as receivables and payables was also not made known to audit.

RECENYABLES IYOT RECOTCILED

The Accounts Section and the Tax Section shall reconcile the balance at the beginning of theaccounting year in respect of the year wise property and other tax receivables as appearing in thebalance sheet of the previous year with the year wise total of the arrears recorded in the demandregister as per the provisions contained in APMAM. But during the verilication of the annua-l accountsit was noticed that the arrear demand registers were not maintained by the ULB and as such theamount shown in the balance sheet could not be held to be correct and the basis on which the figureshad been linalized was also not made known to audit.

RF.(}ISTERA IT(}[ f,NI|TEAIITID:

The important registers to be maintained along with cash book wer€ as detailed below. Earlyaction would need to be taken to maintain these registers and produced the same for verification inaudit.

24. Undisbursed pay register25. Permanent advance register26. Register of contingent charges27. Register of A.G. Objections.28. Stock register of Furniture29. Establishment Audit register30. Increment Watch register31. Register showing the temporary establishment and their continuance

Stock regster of M.V. FormsRegister of Security depositsRegister of recoveries of loans granted to government

32.33.34.

243!- servants for purchases of Bicycles, H.B.A.M.A., Motor cycle etc.,

35. Condemned articles register.36. Mutation register37. Stock register of p.H. articles.38. Petty Cash book39. Tools and plants Register40. Stock Register for Stationery41. Register of V.L.T.42. Register of Auction liles of Vacant condemned

43' Register of Roads and Buildings, Vacant lands grounds, Register of Investments, Toolsand Plant and other Ass€ts Register if any, relaling to newli mergedGram panchayatsS.Atchyuthapuram, Teachers Colony and-Swamy n-agar.

Code f,o.18

18 126l lrotr ExcHAIrcD oF rltrronfATlor BErwEEr rowil pr,Axnlrrc AIID RgtEIrIrEStglrotr:

T?re Revenue wing of t,.e Municiparity did not have access to the BuildingApprova-ls plans form the town planning wing as there was no system to fu.ish copies ofappmvals by the Town ptarning wing to the Revenue wing for monitoring of the bu dingsand asses it under PT in accordance with t]:e dstails thsrein. ?he Revenue wing similarlydid not follow the procedure to bring to the notice of the Town planning wing rn respect ofbuildings that have been constructed unauthorized for taking further necessary action.Details of visits made by the Building inspectors for verilication of the status of tlle buildingsfor which permissions were given u/ere not forthcoming in audit. The u.c. Registersmaintained showing the detnils of the notices given for ttre deviations noticed ad theunauthorised constmctions against which action was taken were not produced to assess thework of the to$,n planning wing of the ULB.

For Example:

B.A.No.65/20061c3, Dt.2.rL2006 M/s sri Aaditakshmi properties Dev.pvt.Ltd.,Kosurivariveedhi ,cinimaroad, Kakinada. The owner of the building was permitted tocorrstruct stilt + Grourtd + 3 ploors. As verified from M.L Register Asst.No.lo6o0 229. F,utthe owner of the Building constructed Stilt + Ground 6 Floors basing on construction, t1.eRevenue authorities fixed property Tax Rs. S,f9,543 00 w.e.f. 1.4.2014.

No action was taken by the Mpl. Town pranning authorities on the aboveconstructions sofar. Necessary action would need to be taken against the owner of t].ebuilding besides taking action against rown planning authorities concerrred.

I244

SI,NO Register

volPage No,of theRegister

Name purpose D.D&Dated Amount

1 t 577 Ch.Padmanabham H.T ss17 2916-7-1,6 s4821-

(4s)

Code: l919 DDs/cheques received -Not adjusted before 31.3.2016 lrregular: Loss needsrecovery Rs. 107517 -00

I'he followrng cheques were received on the dates noted agafu$t each towards payment ofproperty tax . But these cheques were not adjusted to the Corporation Funds as on the date of close ofaudit. In this regard the following Half Margin letter were served to the Municipal authorities but theydid not responding to the letters.

1. Half Margin Lr SA(MC)No.7612016-17,Dt.23.1 1.20162. Half Margin Lr.SA(MC)No 86t2Ot6-17,Dt.8.12.20163 Half Margin Lr. SA(MC)No 9 6 /20 | 6 -1 7,Dt 8.2.20 17

As per ln-wards register the following cheques were not entered in the cheques receivedregister and their credit particulars not produced to audit.

The following cheques,DD's received through chitta and entere<l in cheques receive<! register at thepages & date noted against each. But these cheques/DD's were not sent to bank for their realisation

Further it is noticed from the cheques received register that the following chequeslDD's receivedand entered at gage of cheques/DD's received register noted below were bounced and fresh chequesobtained from the owrrer and the said amounts were adjusted after 31.3.2016 no interest was collectedfrom the owen of the buildings. It is learnt that the amounts of property tax was already posted as thecheques were adjusted before 31.3.2016. Which is irregular. The loss of would need to be worked outand recovered from the person or persons responsible

New cheque adjusted on74.2.2077

246

RESULT OF AUD]T: THE RESULT OF AUD]T FOR THE YEAR 2015-15 IS NOT SATISFACTORY

DUE TO FOLLOWING REASONS,

l.General Fund Vouchers distributed to concerned sections for production of the same along with theconnected files, but they did not produce all the vouchers to audit vide para No.14(11) ofthis report

2.Register of FDR5 not properly maintained and FDRS matured not encased. vide para No.12(30) ofthisReport

3.PF Accounts Consolidated Abstract Register not maintained and produced. vide para No.l2(29) ofthis report

4.Cadre Strength particulars not maintained and produced.

5. Stock Registers were not produced vide para No.14(12) of this report

6.Register of Cheques Received not maintained properly. Due to irregular maintenance ofthe register the DDs/Cheques were not credited to account before 31-3-2016. Some DDs received butadjustment particulars in treasury pass book not furnished. vide para No.-18 of this report Somecheques/DDs adjusted after 31.3-2016 withoutcollecting interest on property tax

7.D&O Trades Demand and Arrear Demand Registers not maintained properly andCollection particulars were not talled with annual account huge amounts of arrears pending sinceseveral years No.12(6) of this report

S.Property Tax, Water Tax, Vacant Land Tax, Encroachments, Advertisements manual

registers not maintained and produced. Collections not tallied with the annual

account.ADRs not maintained and produced Vide para No.14(1),14(2)

9.EMD's refunds made during the year 2015-16 vouchers files not produced Vide para No.17(1) of this reportl0.Annual account discripencies in opening balances and closing balances and cash balances shown in theaccount and cheques on hand since several years vide para No.6(1) and 6(2) of this report

:Capitalgeneral

247

account: Adversal seasonal grant balances available in the account of Rs.1455504.00 was shown in both

funds and capital fund balances Rs.160114.00 and 1440560.00 respectively

APMDP: Amount transferred from general funds to APMDP fund account of Rs.22977999.00.But General entery

not made in general fund account as transferred to APMDP funds.Due to above omission closing balance in

annual account of APMDP account not talled with the bank balance available in APMDP account.

14s finance: An amount of Rs.78500241.00 was received during the year ZOLS-u6, But in annual account it was

shown as Xlllth finance fund in general fund account of Municipal Corporation Kakinada insted of showingunder capital fund account

RXCEIPTS & CHARGES:

The receipts and charges are Rs.f n8101273.00 and Rs. l6lTr9727.W respectively.

2484

19. OBIECTIOI{S PENDING SBT[LEME}{I5:

2144 Number of obiections involving an amount of

Rs.225g27070.00 were pending sertlement at the close of theAudit year Year. Ea*f action and

effective steps would need to be taken for their setdement'

No.

Year Total No. of Obiections

Pending

Amount Involved

1. 1967-68 31 327376.|s

2. 1968-69 3 L24774.48

3. L969-70 2 t24894.4

4. 1970-71, 9 8/is8/,.87

5. t971-72 2 155388.00

6. 1972-73 4 54361.96

7. 1973-74 11 1s8196.78

8. 1974-75 7 446648.89

9. L975-76 9 161445.38

10. t976-7V 8 186515.02

11. t977-78 5 28746r.94

L2. L978-79 10 1159301.08

13. 1979-80 11 3276947.L6

74. 1980-81 13 45;,W60.40

15 1981-82 | 24 2094093.2r

t6 1982-83 9 47755.84

17 19&1-85 t4 1038202.63

18. 1985-86 19 2r23r57.35

19. 1986-87 2l 642168.00

20. 1987-88 50 4193534.77

21. 1988-89 78 11332311.86

22. 1989-90 59 3327L96.L4

23. 1990-91 69 6514427.61

24. L99t-92 61 t569716.30

25. t992-93 65 4A03774.78

26. L994-95 4 3409069.00

27. 1995-96 38 6554788.00

28. L996-97 42 1290770L.00

29. 1997-98 34 27574532.40

30. 1998-99 32 L09L1727.00

31. 1999-2000 59 308078s7.96

249

32. 2000-2001 58 5782747.2533. 2001-2002 58 4569U0.1434. 2002-2003 66 24151328.0035. 20cE-2A04 66 693454s1.0036. 2004-200s 131 46s80062.0037. 2005-2006 72 56741739.0038. 2006-2007 70 96973388.0039. 2007-2A08 77 22429322.00N. 2008-2009 45 40053318.0041. 2009-2010 73 166409055.4742. 2010-2011 59 7097323.0043. 20tL-2012 120 603162226.004. 2012-2013 97 380384s61.004s. 2073-14 108 559420411.0046 2014-r5 123 43727263L.00

Total: 2020 266,64,31,574.002015-16 124 88395496.00GrandTotal:

2144

27548,27A70.00

sd/-

Regional Depury Director ofState Audit,(Zone-Il), Eluru

/ITCFBO/I

l1-A",,.AlkiHr

State Audit(M.C),Kakinada