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OFFICE OF THE PRINCIPAL ACCOUNTANT GENERAL (A&E)
TELANGANA, HYDERABAD
ANNUAL REVIEW REPORT ON THE WORKING OF TREASURIES,
PENSION PAYMENT OFFICES, PAY AND ACCOUNTS OFFICE,
HYDERABAD TELANGANA FOR THE YEAR 2016-17
Annual Review Report 2016-17
1
The Treasuries are primarily responsible for preparation and correctness of initial
and subsidiary accounts as well as ensuring regularity of financial transactions in
accordance with applicable codes, manual and administrative procedures relating to such
accounts and transactions.
To ensure internal controls in financial reporting and compliance to rules and
regulations in financial transactions, we periodically undertake inspection of District
Treasuries under Section 10, 13 and 17 of CAG (DPC) Act, 1971 read with Regulations on
Audit and Accounts 2007.
This Annual Review Report on the working of Treasuries, Pension Payment
Offices and Pay and Accounts Office, Hyderabad in the State of Telangana for the year
2016-17 is prepared as required under Paragraph 20.17 of Manual of Standing Orders
(A&E) Volume I. The Report includes deficiencies noticed during compilation of accounts
and local inspections of treasuries conducted during 2016-17 for improving the functioning
of treasuries.
The Report is in four Parts.
Part 1: Introduction
Part 2: Defects noticed during compilation and verification of accounts
Part 3: Defects and Irregularities noticed during inspection of Treasuries
Part 4: Annual Review Report on working of Pay and Accounts Office,
Hyderabad.
The review is intended to draw the attention of the State Government and
Departmental Authorities to the delays in rendering of accounts, short comings in
maintenance of initial accounts, other defects noticed during the course of compilation of
accounts and also irregularities noticed during the local inspection of Treasuries.
I hope Government/DTA will take appropriate remedial measures to improve the
functioning of Treasuries and Accounts Department
S Snehalatha
Principal Accountant General (A&E)
Preface
Annual Review Report 2016-17
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Sl.No Contents Page No.
i)
Highlights
3
ii)
Part-1:
Introduction
4
iii)
Part-2:
Defects noticed during compilation and verification of
accounts
7
iv)
Part-3:
Defects and other irregularities noticed during
inspection of treasuries
15
v)
Part-4:
Annual Review Report on working of Pay and Accounts
Office, Hyderabad
33
Table of contents
Annual Review Report 2016-17
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Annual Review Report on the working of Treasuries, Pension Payment Offices and
Pay and Accounts Office, Hyderabad in Telangana for the year 2016-17
Sl.No Highlights Para.
No
1. 375 Treasury Inspection Reports containing 1572 Paras were
outstanding at the end of 31-03-2017 3.1.4
2. 43475 items of Wanting vouchers amounting to Rs.1689.63 Crore
from various Treasuries 2.4
3. Delay in adjustment of advances on 4452 AC Bills totalling
Rs. 388 Crore 2.5
4. Adverse Balance in Personal Deposit Accounts due to ineffective
reconciliation Rs.1097.60 Crore 2.6.2
5. Non-Lapsing of deposits of Rs.18.13 Crore lying unclaimed for
more than 3 years 3.2.2
6.
Excess payment of pension of Rs.83.11 Lakh noticed during
Inspection of Treasuries/Sub-treasuries/Pension Payment Offices
as under
3.3.1
Excess payment of Dearness Relief Rs.22.19 lakh
Excess payment of pension due to wrong consolidation
Rs.30.11 lakh
Short/Non-recovery of commuted portion of pension Rs.12.13
lakh
Excess payment of Enhanced Family Pension Rs.9.79 lakh
Excess payment due to Payment of Addl. Quantum of Pension
with DR thereon Rs.1.95 lakh
Excess payment due non effecting cut in pension from
retirement gratuity Rs.2.21 lakh
Excess payment due to Family pension paid beyond time limit
Rs.1.87 lakh
Annual Review Report 2016-17
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1.1 Treasuries and Sub-treasuries in Telangana State function under the
administrative control of the Directorate of Treasuries and Accounts (DTA), Telangana,
Hyderabad under the Finance Department of the State Government. All the treasuries
render its accounts to Accountant General (A&E), Hyderabad. In addition to the
treasuries, the following authorities also attend to treasury functions and render accounts
to AG (A&E) office.
Pay and Accounts Officer, Hyderabad.
Joint Director (JD), Pension Payment Office (PPO), Hyderabad.
Pay and Accounts Officer (Telangana Bhavan), New Delhi.
Telangana State Legislature, Hyderabad
1.2 The Treasury is the nucleus of the accounting system of Government. It maintains
records of financial transactions and conducts necessary checks as per Treasury Code and
financial rules on the flow of Funds. District Treasury acts as the receiver and disburser
of the State Government funds and renders monthly accounts to the Accountant General
(A&E) who in turn compiles the State Government’s account on monthly and annual
basis.
1.3 The e-payment system was being implemented from 01.04.2014. under the
system, the DDOs submit all the bills through IMPAcT package. The e-payments system
through ‘IMPAcT’ package covers all payments including salaries, pension, payments to
third parties (suppliers, utility payments etc.) which can be accessed through
‘https://treasury.ts.gov.in’. In 2015, the State Government rolled out PD Account Portal
to facilitate the transactions pertaining to Public Deposit. All the Receipts and Payments
of the PD Administrators are routed through this package. In 2016, the package was fully
operational incorporating the balances from IMPAcT package. It is also note worthy that
all payments of funds to the end beneficiaries were transferred electronically through
Corporate Internet Banking (CINB) account maintained by the treasuries.
PART-I
INTRODUCTION
Annual Review Report 2016-17
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1.4 Government of the Composite State of Andhra Pradesh had initiated another IT
project called Comprehensive Financial Management System (CFMS) to replace existing
treasury IT application and to cover other internal stakeholders in the Government like
Finance Department, Administrative Departments, Heads of Departments, and Prl
Accountant General (A&E), with interface/linkage to external stake holders like RBI,
agency banks, etc. However, consequent on bifurcation of the State into Andhra Pradesh
and Telangana, the State Government of Telangana has not communicated its plan about
the revival of this project. Though the progress in this matter was being pursued
constantly by this office, no reply has been received from the State Government so far.
Organizational set-up:
1.5 The hierarchical structure of the Department of Treasuries and Accounts is as
follows:
ORGANISATIONAL SET-UP
All the District Treasuries, Divisional Sub Treasuries, Sub-Treasuries and Pension
Payment Offices functioning in the State are Banking Treasuries (Details vide Annexure
1.1 and 1.2).
Finance Department
Pay & Accounts Office, Telangana,
Hyderabad
Director of Treasuries and Accounts
(DTA)
District Treasuries
(31) Joint Director, Pension Payment Offices,
Hyderabad
Sub Treasuries
(66)
243 (243)
Divisional Sub Treasuries
(29)
Assistant Pension Payment Offices
(9)
Annual Review Report 2016-17
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Scope and Methodology of Treasury Inspection:
1.6 The inspection of the District Treasuries and sampled Sub - treasuries covering
the period 2015-16 was conducted in 2016-17. The inspection was carried out in
accordance with auditing standards prescribed by CAG of India. The scope of the
inspection was aimed at ensuring the conformity of all transactions with the relevant rules
and regulations provisioned in Financial codes, Manuals and Government Orders issued
from time to time.
In October 2016, the State Government of Telangana had undertaken reorganization of
Districts and formed 31 Districts out of the existing 10 Districts of the State vide GO
Ms.No221 dated 11.10.2016. In view of the formation of new Districts, the number of
Treasuries in the State underwent reorganization based on the number of mandals under
its jurisdiction. Consequently, the formation of new Districts necessitated allotment of
new District codes. However, mapping of the new District codes with respect to the old
ones was not done effectively by the Treasuries.
Due to formation of new Districts, Treasury inspection could not be carried out in the
third quarter of the year. In the first and second quarters of the year, inspection was
conducted as per the approved Audit Plan of ten Districts. However, in the fourth quarter,
inspection was conducted on the basis of formation of new Districts.
Annual Review Report 2016-17
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Compilation Process:
2.1 The Prl Accountant General (A&E), Telangana is responsible for compiling the
accounts of State Governments of Telangana. Each District Treasury furnishes accounts
to Prl Accountant General (A&E) Sub Account wise (i.e. for each department) and
consolidated ‘Main Accounts’ wise (i.e. incorporating the total receipts and charges for
the entire district covering all government departments in the district). Each main account
is supported by consolidated schedule of deductions for each sub account. A consolidated
list of payments and memorandum of reconciliation making the totals of the list of
payments and the amount in the accounts and in the schedule of deductions agrees. Along
with the Accounts the Treasury furnishes all the supporting documents including the
vouchers. The Prl Accountant General (A&E) Office receives the main accounts from all
the District Treasury Offices. The Main Account is verified with the respective Sub
Account to see that the Major Head figures shown in the Main Account tallies with the
Major Head totals shown in the Sub Account for each of the Major Heads. The Main
Account is then sent for preparation of Monthly Civil Account and Sub Accounts are sent
to respective Compilation Sections of the Accounts Wing for detailed compilation.
Defects in compilation and verification of accounts
Delay in rendition of Monthly Accounts
2.2 Completeness of accounts means that all transactions relevant to the month/year of
accounts are included leaving no transaction over looked. Accounts comprising of
wanting sub-accounts, vouchers, and schedules affects the completeness objective.
Timely rendition of monthly account by the District Treasuries with supporting
documents is a pre-requisite for the preparation of monthly civil accounts and monthly
expenditure reports. Delay in rendition of monthly accounts by District Treasuries
PART-II
DEFECTS NOTICED DURING COMPILATION AND
VERIFICATION OF ACCOUNTS
Annual Review Report 2016-17
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adversely affects the timely rendition of the monthly civil accounts to the State
Government by the Office of Prl Accountant General (A&E).
The delays in rendition of monthly accounts by all the District Treasuries observed
during the year 2016-17 are shown in Annexure 2.1. The average delay across treasuries
is five days prior to formation of new Districts and eighteen days post formation of new
Districts in the State.
Deficiencies in rendering of Accounts
2.3 The objective of Digital Access of Treasury Accounts (DATA) by Prl Accountant
General (A&E) was to obtain online treasury data to eliminate redundancy and
duplication of data entry at Treasury and PAG office and for speedy generation of
Monthly Civil Accounts. The project was implemented under two sub processes i.e.
obtaining Main Account wise data online in order to generate the Monthly Civil
Accounts and obtaining Sub Account wise data to book the Detailed Accounts.
Physical vouchers received from the treasuries are checked against the data voucher
downloaded from the DTA website for revenue and capital heads. Scrutiny of the
accounts rendered by the Treasuries to the Office of Prl. Accountant General (A&E), for
the year 2016-17 revealed that
Operation of new Sub Head:
The Government of India has delegated the power of opening of new sub head of account
to the State Government vide Notification No.S10036/1/18/TA/Part-I/3836 dated
26/12/1981. This power however, is to be exercised in consultation with
Prl. Accountant General (A&E). It was noticed that the State Government is neither
taking prior concurrence nor informed the Prl. Accountant General (A&E) about the
opening of new sub head of account. This office had been requesting the Dept/Treasury
to enclose a copy of G.O along with the concerned Sub Account whenever a new Head of
Account has been operated. Though this was pointed out in the Annual Report for the
previous year, the relevant GOs/BROs in respect of new heads of account were not being
forwarded along with Monthly Account.
Annual Review Report 2016-17
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Non-submission of vouchers by Treasuries
2.4 In order to keep a proper watch on the receipt of accounts, vouchers and schedules
from the treasuries, a joint physical verification of sampled vouchers with treasury
representatives was introduced in this office. However, this exercise could not reduce the
quantum of missing vouchers which involves almost all treasuries. The recurrences of
missing vouchers every month indicate laxity at the level of DTO in rendering complete
account to this office.
To the end of March 2017, it was observed that 43475 items were kept under objections
for want of vouchers in this office amounting to Rs.1689.63 crore as shown in Annexure
2.2. To conclude that these vouchers do not involve fraudulent payments, it is vital that
the treasury officers concerned make special efforts to trace and forward the wanting
vouchers/ furnish certificate of payment as per the extant rules.
Delay in adjustment of advances on Abstract Contingent (AC) Bills
2.5 (i) Financial Rules (Art 99 of AP Financial Code) permit drawal of advances on
Abstract Contingent bills (AC bills) for the purpose of meeting contingent expenditure of
a specified kind or on a specific occasion. The Treasury rules (SR18 below TR 16 ) and
Government orders (GO No.391, dt.22-03-2002 and 507, dt.10-04-2002) stipulate that all
advances drawn on AC bills should be adjusted by submitting the detailed contingent
bills (DC Bills) with supporting vouchers within one month. In any case, a third AC bill
shall not be admitted till the first AC bill is settled. However, there is no proper validation
in the system to control drawal of third AC bill while the first AC bill is unsettled. This
gives an impression that the Government is unable to implement the order in force.
(ii) Non submission of DC bills raises question on the proper utilization of the
amounts drawn, correctness/completeness of accounts and is in contravention of
government orders. It also renders the expenditure under AC bills opaque. Further, to the
extent of non-receipt of DC Bills, the expenditure shown in the Finance Accounts cannot
be vouched as correct or final.
To the end of 31/03/2017, a total of 3,485 items of AC bills amounting to Rs.474.83 crore
were outstanding/ awaiting DC bills as shown in Annexure 2.3.
Annual Review Report 2016-17
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Deposit Accounts
2.6 During the year 2016-17, the following discrepancies relating to Deposit Accounts
were observed.
(a) Discrepancies between SA 112 and Plus/Minus Memo:
2.6.1 The monthly figures booked under SA 112 should always tally with the figures of
plus/minus Memorandum received from the treasuries. However, it was noticed that there
were huge differences between SA 112 and Plus/Minus Memorandum during the year
2016-17 as given in Annexure 2.4.
(b) Adverse Balances in Deposit Accounts:
2.6.2 (i) A Deposit Account can have a positive balance or nil balance. A negative
balance indicates that the expenditure is more than the amount deposited. This could
primarily arise due to misclassification of expenditure.
(ii) Government of Telangana had issued orders through G.O.Ms.No.153 Finance
(DCM) Department, dated 02.11.2015 for rolling out P.D. Account Portal throughout the
ten District treasuries w.e.f. 16.11.2015. The new PD accounts software has been
integrated with Telangana PD Portal. Consequent on formation of new 31 Districts, the
PD portal has been successfully incorporated and is operational in the new Districts.
However, it was noticed that reconciliation process is still ineffective resulting in adverse
balance aggregating to Rs.1,097.60 Crore under the Major Head 8342, 8443, 8448, 8449
and 8550 as on 31/3/2017 in the books of PAG (A&E) as detailed in Annexure 2.5.
Recommendations:
In the last report, this office had pointed out the reasons for the difference between
SA 112 and Plus/Minus Memorandum and also the reasons for adverse balance with a
suggestion for introduction of reconciliation of these figures. Discrepancies still exist
which indicate that reconciliation of figures booked under SA 112 and the figures
depicted in Plus/Minus Memorandum was not undertaken effectively. Further,
relevant checks were not exercised in order to avoid accounting misclassifications and
ensuring accuracy of amount booked. DTA may ensure timely reconciliation of these
figures.
Annual Review Report 2016-17
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(c) Non-furnishing of Cheques:
2.6.3 It was noticed that 1,303 cheques amounting to Rs.355.60 Crore were not furnished
to Prl Accountant General (A&E) by the treasuries during the year 2016-17 as detailed in
Annexure 2.6. This dented the completeness objective of rendering the accounts.
Loan Accounts
2.7 Apportionment of balances under Institutional loan for those Heads of Accounts
where there are no variations between the records of this office and the details
communicated by Government of Andhra Pradesh was completed. The Heads of
Accounts where variations exist, both the State Governments were requested to reconcile
the balances and arrived at a final figure for apportionment which they had responded
positively. However, during the year 2016-17, the following deficiencies were noticed in
Loan Accounts.
(a) Misclassification of recoveries towards loan:
2.7.1 (i) It was noticed from the schedules attached to pay bills in six DTOs and PAO
(TS) Hyderabad that the principal amount of Rs.5,02,115/- recovered towards MH 7610-
202-04 Motor Car Advance was wrongly classified under MH 7610-202-05 Motor Cycle
Advance. Details are shown in Annexure 2.7
(b) Misclassification of Motor Car Advance under HBA:
2.7.2 In DTO Adilabad, it was noticed that an amount of Rs.16,800/- recovered towards
MH 7610-202-04 Motor Car Advance was wrongly classified under MH 7610-201-05
House Building Advance as given in Annexure 2.8.
(c) Misclassification of HBA (AIS) under HBA Regular:
2.7.3 In DTO Karimnagar, HBA recoveries of AIS Officers (MH 7610-201-04) was
wrongly classified under HBA regular (MH 7610-201-05) for an amount of Rs.15,625/-.
Details are given in Annexure 2.9.
Annual Review Report 2016-17
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(d) Misclassification of Motor Car Advance of MLAs:
2.7.4 In PAO (TS) Hyderabad, Motor Car Advance drawn by MLAs (MH 7610-00-202-
07-000) amounting to Rs.2,47,000/- was wrongly classified under Motor Car Advance
(MH 7610-00-202-04-000). Details are given in Annexure 2.10.
(e) Misclassification of Motor Car Advance of Ministers:
2.7.5 In PAO (TS) Hyderabad, Motor Car Advance drawn by Ministers (MH 7610-00-
202-06-000) amounting to Rs.2,00,000/- was wrongly classified under Motor Car
Advance (MH 7610-00-202-04-000). Details are given in Annexure 2.11.
(f) Misclassification of Festival Advance under HBA:
2.7.6 In DTO Adilabad, it was noticed that an amount of Rs.1,500/- drawn towards
Festival Advance (MH 7610-800-04-000) was wrongly classified under House Building
Advance (MH 7610-201-05) as given in Annexure 2.12.
(g) Misclassification of HBA interest under HBA:
2.7.7 In DTO Warangal (Urban), it was noticed that an amount of Rs.17,936/- recovered
towards interest on House Building Advance
(MH 0049-800-01-001) was wrongly classified under repayment of House Building
Advance (MH 7610-201-05) as given in Annexure 2.13.
(h) Misclassification of Z.P.P.F under HBA:
2.7.8 In DTO Sangareddy, payments towards Z.P.P.F Account under the Head 8338-00-
104-01-000 amounting to Rs.2,17,104/- was wrongly classified as House Building
Advance under the Head 7610-00-201-05-000. Details are given in Annexure 2.14.
All the above misclassifications led to delay in issuing of Clearance Certificates to the
loanees.
Wanting Schedules of HBA Regular:
2.8 In nine DTOs and PAO (TS) Hyderabad, it was observed that there were 28
vouchers/challans were not attached with the corresponding loan recovery schedules
amounting to Rs.24,99,217/- under the Head 7610-00-201-05-000 - HBA Regular.
Details are shown in Annexure 2.15.
Annual Review Report 2016-17
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G.P.F. Accounts
2.9 During the year 2016-17, the outstanding balances under General Provident Fund
(M.H.8009) as on 01 June 2014 have been apportioned provisionally to the extent of
Rs.9,994.32 crore out of which an amount of Rs.4,395.53 crore was allocated to
Telangana. However, the following irregularities were noticed in GPF Accounts.
(a) Overpayment Cases:
2.9.1 Overpayment in GPF occurs mainly due to non-receipt of debit vouchers in time.
As per note 3 under Rule 15A of TS Provident Fund Manual, the over paid amount is to
be recovered from the subscriber in one lump sum or in such number of monthly
installments as may be determined by the Administrative department of the secretariat. It
was reported in the previous Annual Review Report that 7 overpayment cases amounting
to 1,94,238/- needs recovery. However, no recovery has been made during the year 2016-
17 despite repeated reminder to DDOs and DTOs from time to time. Latest position of
the overpayment cases are shown in Annexure 2.16.
(b) Payment on GPF Authorization after validation period:
2.9.2 The validity period of GPF final authorization is six months from the date of issue.
If the amount was not claimed during the currency of validity period, the authorization
has to be revalidated by the authorizing authority. It was found that Treasuries had made
payment on GPF authorizations beyond the validity period of six months in 60 cases
amounting to Rs.1,34,03,920/- as detailed in Annexure 2.17.
(c) GPF Wanting Schedules:
2.9.5 The GPF recovery schedules which contains the names of the subscribers, GPF
account numbers and amount of subscriptions for the month along with Consolidated
Abstract showing Trans Id number and date are transmitted by the DTO to this office
every month. During the year 2016-17, it was noticed that 7,632 schedules amounting to
Rs.14.58 Crore are wanting from all the Treasuries. Details are shown in the Annexure
2.18.
Annual Review Report 2016-17
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(d) Misclassification of Class IV GPF into Regular GPF:
2.9.3 Proper classification is pre-requisite for the correct maintenance of accounts. All
drawing officers who present bills to the Treasury have to see that the bills are classified
correctly. Further at the Treasury level, it should be ensured that the accounts are
compiled correctly on the basis of classification recorded by the departmental officer.
The DDOs and treasury officials are, therefore, jointly responsible for correct
classification of transactions. It was noticed that 4196 credit items amounting to
Rs.3,15,96,487/- and 64 debit items for to Rs. 49,77,683/- pertaining to Class IV GPF,
CPS, ZPPF were misclassified under regular GPF during the year 2016-17. This
superficially inflates/deflates the balances under the GPF account. Details are shown in
Annexure 2.19.
(e) Operation of SA 111:
2.9.4 It was noticed from the GPF schedules/vouchers that 596 GPF credit items
amounting to Rs.2,48,69,557/- and 201 GPF debit items amounting to Rs.6,48,27,362/-
pertaining to Non-All India Services (NAIS) were incorrectly booked under Sub Account
111 All India Services (8009-01-104). Details are shown in Annexure 2.20.
Annual Review Report 2016-17
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Section I: Overview of the functioning of Treasuries.
Introduction
3.1.1 The Treasuries and Accounts Department was created to ensure strict compliance of
financial rules and procedures relating to all Government transactions. The Departmental
functioning assumed much significance with the growing need for more financial control
over the increasing Government transactions involving huge public expenditure.
Treasury management, of late, has become a much more demanding task because of the
expenditure commitment of Government which is going at a faster pace resulting in
increasing pressure on Government Finance. Treasury officials at all levels are the vital
link in government delivery system. Treasuries had refined its functioning by improving
systems and procedures. Some of the major initiatives are compilation of computerized
accounts, Personal Deposit account portal, payment of pension and salaries through
banks by way of e-payment and monitoring of budget controlled expenditure of the
government.
Planning and conduct of inspection
3.1.2 Inspection process starts with the assessment of risk faced by Treasuries based on
expenditure incurred by various departments, criticality/complexity of activities and over
all internal control mechanism. Findings of the inspection are expected to enable the
DTA to take corrective action that will lead to improved financial management of the
organization.
Details of Treasury Offices inspected during the year
3.1.3 In the first and second quarters of the year 2016-17, inspection of Treasuries was
conducted as per the approved Audit Plan of ten Districts. However, due to the formation
of 31 new Districts from the existing 10 Districts in October 2016, the Audit plan was
DEFECTS AND OTHER IRREGULARITIES NOTICED DURING
TREASURY INSPECTION IN 2016-17
PART-III
Annual Review Report 2016-17
16
revised accordingly. Therefore, during 2016-17, 18 DTOs, 81 STOs and 9 APPOs were
inspected under the administrative control of Director of Treasuries and Accounts (DTA),
Hyderabad. 108 Inspection Reports containing 783 paras were issued. The list of offices
inspected during the year is detailed in Annexure 3.1.1
During the course of inspection minor irregularities and objections were settled at
treasury level by providing remedial measures wherever required. The major objections
relating to excess payment of pension, GPF, incidence of incorrect operation of Personal
Deposits, non-accountability of funds which were drawn but not settled etc, were brought
out in the Inspection Reports and communicated to DTA/DTOs/STOs.
Outstanding Inspection Reports and Paras
3.1.4 The Prl. Accountant General (A&E) arranged to conduct periodical inspection of
Treasuries to test check transactions, verify maintenance of accounts and other records as
prescribed in the rules and regulations. These inspections were followed up by inspection
reports incorporating the irregularities detected during the inspection. All Inspection
Reports were issued to the inspected treasury with copies marked to the District Treasury
and Director of Treasuries and Accounts for compliance. As per instructions under TR 31
of APTC, Vol-1, the Treasury Officer shall dispose off post audit objections periodically
within a fortnight of its receipt and shall maintain a post audit register to watch clearance
of paras. As of 31st March 2017, there were 375 Inspection Reports containing 1572 paras
pending settlement due to non-receipt of replies/ compliance by the Department. District
wise analysis of outstanding Inspection Reports and paras to the end of March 2017 is
given in Annexure 3.1.2.
Annual Review Report 2016-17
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Section II: Other Defects – Accounts Related Functions
Personal Deposit Accounts
3.2.1 The purpose of PD accounts is to enable the Drawing Officers to incur expenditure
pertaining to a scheme, for which funds are placed at their disposal, by transfer from the
Consolidated Fund of the State. Public Account (Part 3 of Govt. Account) is not subject
to budgetary control. One of the components of the Public Account is Deposit accounts
such as revenue deposits, court deposits, deposits of local funds, deposits of various
autonomous bodies /corporations, etc. Government has further classified the deposits
into three categories viz., category A – Non lapsable; category B – lapsable as per codal
provisions and; category C – lapsable as per Government Order (usually after completion
of financial year). On review of PD account, following observations were made.
Non-lapsing of Category “B” and Category “C” Deposits
3.2.2 i) As per the provisions contained in Article 271(iii) of AP Financial Code Vol-I,
all Deposits which fall under category ‘B’ unclaimed for more than three complete
financial years should be lapsed and credited to Government Account after the close of
three financial years.
ii) As per G.O.Ms.No.43, Finance & Planning (W&M) Dept, dated 22-04-2000,
Category ‘C’ Deposits include funds deposited on account of execution of various
schemes and works sanctioned by Government from time to time. Under these deposits
all funds released during a particular financial year and remaining unspent upto 31st
March of next financial year shall lapse.
i) It was observed in nine DTOs and sixteen STOs that an amount of
Rs.18,13,11,347/- pertaining to revenue and other deposits heads falling under Category
“B” unclaimed for more than 3 financial years were not lapsed to Govt. account. Details
are shown in Annexure 3.2.1.
ii) Like wise, in three DTOs and one STO it was noticed that an amount of
Rs.51,58,34,057/- pertaining to different Head of Accounts falling under Category “C”
which were due for lapsing on 31/03/2016 remained unlapsed. Details are shown in
Annexure 3.2.2.
Annual Review Report 2016-17
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iii) As per accounting rules, the unspent balances in PD Accounts lapsed to
Government Account should be taken as reduction of expenditure under the Major Head
from which the funds were originally transferred to the PD Account. However, it was
observed that whenever the unspent balances were lapsed, the Government of Telagana
had accounted the lapsed amount under Receipts instead of reduction of expenditure in
terms of instructions issued vide G.O.Ms.No.43 dated 22.04.2000. The procedure
followed by the State Government is in deviation of the accounting rules.
Non-Reconciliation of balances under deposit heads with Huzur Treasury in time
3.2.3 As per the Para 14.7 of TS Treasuries and Accounts Manual, the balances of Sub-
Treasury deposit ledgers under various deposit heads are required to be reconciled with
those of the District Treasury balances once in every three months.
In Twenty eight STOs, reconciliation of balances under Deposit Heads with those of
Huzur Treasury had not been carried out in time. This can impair rectification of accounts
due to misclassification, overpayment etc. The details of last reconciliation completed in
these STOs is shown in Annexure 3.2.3
Minus balances under deposits accounts
3.2.4 Drawal from PD Accounts should be permitted to the extent of receipts available in
the Deposit Account. The Treasury Officer should not authorize payments over and
above the balances available at the credit of the PD Administrator.
It was observed in eight Districts of Telangana that 40 PD Administrators had minus
balance under different PD Accounts amounting to Rs.18,26,65,153/-. This reflects
drawal of funds over and above the balances available at the credit of the Deposit
Administrator or misclassification. Details are shown in Annexure 3.2.4.
Variations between System and Ledger figures
3.2.5 The operations of Personal Deposit Accounts in treasuries were being done on
IMPAcT package. However, with effect from 16.11.2015, all transactions relating to PD
Accounts were processed On-line through a portal developed by Pixel Solution. The
accounts are also maintained manually. The manual ledger is taken as authentic. Ideally
the system balances and the ledger balances should match and agree.
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In one DTO and thirteen STOs, it was found that there were differences between system
balance and ledger balance amounting to Rs.1,36,48,172/- operated by twenty two PD
Administrators. Details are shown in Annexure 3.2.5.
Recommendations:
DTO/DTA may ensure the correctness of figures migrated from IMPAcT package
to PD Portal and further reconcile the system balance with manual ledger.
Treasury may stop further drawal of funds from PD Accounts until the balances
are reconciled and funds are available.
Internal control may be brought in PD Account portal not to allow PD
Administrators to draw in excess of available balance.
Non-obtaining of Certificates of Acceptance of Balance
3.2.6 Certificate of Acceptance of Balances will be given by PD account administrators
after verifying the figures in their accounts with the balances in Treasury Ledgers every
month. As per Article 126 of Account Code Volume I read with GO.Ms.No.45 Fin & Plg
dept, dated 25-2-1987, the administrators operating Personal Deposit Accounts in the
Treasury were required to verify the balances in the deposit accounts quarterly and
furnish Certificate of Acceptance of Balances every quarter after reconciling the
differences between the administrator’s figure and the treasury figures in order to
streamline the flow of funds and to avoid over drawal.
In eight DTOs and twenty one STOs, it was noticed that there were 2035 CABs pending
to the end of 31.12.2016 as detailed in Annexure 3.2.6. This poses the risk of over
payment if balances are not reconciled.
Parking of funds in CINB accounts
3.2.7 The e-payments system was being implemented from 01-04-2014. Under this
system, The DDOs while submitting the bills in IMPAcT, has to furnish the details of the
payees from the `beneficiary details’ table along with bank account number for transfer
of amounts to multiple beneficiaries electronically. The DDO further generates the TBR
number and submit the physical bills to the treasury office. When necessary check is
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completed in treasury, the Transaction ID numbers are generated. The bills are entered
into the bank list and physical bills are sent to the Bank Branch for payments. The Bank
credits the net amount of each bill initially to CINB A/c. In turn, the Treasury Officer has
to credit the amounts to the individual beneficiaries by debiting CINB A/c. In case of
wrong data being fed in system such as wrong A/c numbers, incorrect IFSC Codes etc.
the amounts to be credited are reverted back to the CINB Account as failed transactions.
After rectifying the defects, the amount of failed transactions has to be reauthorized to the
correct beneficiaries with the same reference number. The Treasury Officer should verify
the credits with reference to the bank credit every day and take up reconciliation on daily
basis. This important check was ignored. After authorizing all e-cheques, the Treasury
Officer should check the amount debited from his account against the credit received
from the bank to ensure that all the cheques authorized are affected.
In seven DTOs and five STOs, it was noticed that there were huge amounts lying idle in
CINB account to the tune of Rs.34,57,80,119/-. This has adverse effect on ways and
means of Govt. funds. Details are given in Annexure 3.2.7. Further, it was also noticed
that in Nizamabad District, treasuries had lapsed the balances available in CINB account
as on 31st March to HOA 8342 - CPS and then the same amount was posted back to
CINB account in the 1st week of April as per the circular issued by DTA.
Recommendations:
DTO may ensure the correctness of bank account details such as Account
number, IFSC code etc. before capturing them into the data base to prevent failed
transactions.
DTA may explore the possibilities of integrating IMPAcT package with the data
base of various bank branches for online validation of IFSC Code by the DDO in the
DDO Request Module. This check will ensure the correctness of IFSC Code while making
e-payment to the beneficiaries.
UTR number of failed transaction may also be captured in the system while
reprocessing to prevent multiple authorizations of single failed transaction.
Possibilities may be explored to categorize different transactions like salaries,
pensions, third parties payment, scholarships etc. for effective monitoring and lapsing of
the amount after certain period under each category.
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Passing of bills in excess of budget provision and Non utilization of budget funds
3.2.8 As per provisions of Budget Manual, the treasury control on budget is exercised in
the case of all items of expenditure except (a) Salaries (b) Pensions and (c) certain
specified items like ex gratia payments, Obsequies charges etc. which are exempt from
treasury control. The budget provision is placed at the disposal of Chief Controlling
Officer (CCO) who further distributes the budget on quarterly basis among Sub
Controlling Officers (SCO) who is usually a Dist. Level Officer. SCO further distributes
the budget among DDOs. DTA captures the SCO wise budget in the system where as
DTOs capture the DDO wise budget based on the distribution statements submitted by
the CCOs/SCOs.
i) In two DTOs and one STO, it was noticed that 10 DDOs were drawing funds to the
tune of Rs. 8,80,000/- without budgetary provisions as shown in Annexure 3.2.8.
ii) It was also noticed in two DTOs and two STOs that the expenditure in 22 DDOs
exceeded the budgetary provisions to the tune of Rs.40,51,375/-. This requires
regularization. Details are shown in Annexure 3.2.9
iii) In STO Andole, the expenditure in three DDOs fell short of the original budget
provision which resulted in savings of Rs.1,16,400/- as shown in Annexure 3.2.10.
Recommendations:
Electronic migration of budgeted classification into DTA’s database may be
explored. Financial year may be linked with classification master to prevent selection of
wrong classifications. Details of Government Orders may also be captured in the
classification master for the new classification opened subsequent to the approval of
regular budget.
A facility to download additions made to classification master may be provided to
Prl AG (A&E) on monthly basis for better synchronization.
Unused DDO codes may be identified and be made inoperative.
Excess payment of encashment of surrender leave/EL encashment
3.2.9 As per rules governing encashment of surrender leave and subsequent clarification
issued by DTA vide Circular Memo. No.M1/5630/2011 dated 09-03-2010, the elements
of Basic Pay, DA and HRA only should be reckoned while computing the amount due on
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surrender of Earned Leave. Inclusion of any other components of salary while
calculating encashment of EL was therefore, contrary to the above said clarification.
In one DTO and four STOs, it was noticed that excess amount to the tune of Rs. 64,025/-
was paid to thirty two employees towards encashment of Surrender Leave/ Earned Leave
Encashment. Details are provided in Annexure 3.2.11
Huge pendency of bills in Treasury and Bank
3.2.10 As per Citizen’s Charter, the time schedule for passing of bill by treasury was
stipulated as five days.
In seven DTOs and seventeen STOs, it was observed that 2828 bills and 1190 bills under
various Major Heads were pending payment both in Treasury and Bank respectively. The
delay of payment ranges from 6 to 147 days in Treasury and 7 to 146 days in Bank.
Details are given in Annexure 3.2.12
Non Maintenance of audit Fly Leaf Registers for the payments under ‘300’ OCS
Contract Employees
3.2.11 The Audit Fly Leaf Register is one of the most primary and important record to
watch pay and allowances admissible to a government servant from time to time with
reference to rules and orders in force. A complete history, such as name, designation,
employee I.D, date of joining the station, time scale, date/month of increment should
invariably be recorded in detail in the fly leaf of the said government servant in order to
process his salary/arrears/increment bills etc. Similarly all cases of death, retirement,
resignation suspension should also be noted in the Fly Leaf Register under attestation of
the STO.
In one DTO and four STOs, it was noticed that Fly Leaf Registers under ‘300’ OCS
Contract Employees were not maintained in seventy DDOs despite expenditures being
incurred towards salaries of contract employees to the tune of
Rs. 9,62,27,790/-. Non-maintenance of Audit Fly Leaf Register is fraught with the risk of
fraud. Details are shown in Annexure 3.2.13.
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Non deduction of TDS
3.2.12 As per Section 194 (c) and 194 (i) of Income Tax Act when payments are made to
the suppliers, contractors, rent, etc. TDS is to be deducted from those payments and credit
to the Government Account.
It was observed in one DTO and two STOs that TDS was not deducted from the
payments made to the parties by the concerned DDOs in contravention to the provisions
of the Income Tax Act. Further, the deduction of the TDS was not ensured by the
treasuries while passing the bills for Rs.7,56,095/- shown in Annexure 3.2.14.
Excess drawl of House Rent Allowance
3.2.14 Government of Telangana in G.O. Ms.No.27, Finance (HM IV) Dept, dated 18-
03-2015, on the recommendation of 10th PRC Classified, Cities and towns as categories
and fixed rates of HRA as 30% , 20% , 14.5% and 12% respectively. (Mahaboobnagar
town comes under 2nd category i.e., 20% of HRA). However, this order is not applicable
to the employees who are drawing Pay in the revised UGC /ICAR/AICTE pay scales.
In DTO Mahabubnagar, it was noticed that eight Professors/Asst. Professors whose pay
are in the revised UGC /ICAR/AICTE scales were drawing HRA @ 20% against the
provision given in the GO. These officials were eligible for only 10% HRA. This resulted
in excess drawal of HRA to the tune of Rs.1,58,889/- as shown in Annexure 3.2.15
Irregular Drawl of Additional House Rent Allowance
3.2.15 In G.O.Ms.No.46, Finance (HRM-IV) Department, dated 21-04-2015 order was
issued for sanctioning of Additional House Rent Allowance (AHRA) under Revised Pay
Scales 2015 @ 8% of Basic Pay subject to a maximum of Rs.2000/- pm, to the
employees eligible for rent free accommodation but could not be provided by the Govt.
The list of Designations entitled to rent free accommodation in various Departments was
annexed to the GO cited.
In three DTOs and three STOs, it was observed that ten employees were paid Additional
House Rent Allowance despite their ineligibility. As per the GO, the designations of
these officials were not included in the list of eligible officials. This irregularity resulted
in excess payment of Rs.1,08,783/-. The details are given in Annexure 3.2.16
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Irregular payment of Uniform Maintenance Allowance
3.2.16 The rates of Uniform Allowance and Uniform Maintenance Allowance were
revised as per recommendations of 10th PRC vide G.O. Ms. No. 175 Fin Dept. dated 15-
12-2015. Further, it was reiterated therein that those who are eligible for Uniform
Allowance should automatically be eligible for Uniform Maintenance Allowance @
Rs. 150/- per month and for those who wear Apron @ Rs.75/- per month.
In six DTOs and fourteen STOs, it was noticed that ninety nine employees were paid
Uniform Maintenance Allowance inspite of their ineligibility. As per the GO, the
designations of these officials are not included in the list of eligible officials for Uniform
Allowance. Further, they were not paid Uniform Allowance. This irregularity resulted in
excess payment amounting to Rs.2,69,190/- which need to be recovered from the
employees as shown in Annexure 3.2.17.
Excess payment of Rural Allowance to Medical Officer
3.2.17 In G.O.Ms.No.411 HM & FW (A2) Department dated 05-11-2001, order was
issued for sanctioning of Rural Allowance @ Rs.1000/- pm to the Male Medical Doctors
working in Tribal Areas and Rs.1500/- pm to the Lady Doctors working in PHCs and
CHCs in Non – Tribal Rural Areas. The Rural Allowance was enhanced from the existing
Rs.1000/- pm to Rs.1500/-pm for the Male Medical Doctors and from existing Rs.1500/-
pm to Rs.2000/- pm to the lady Doctors vide G.O.Ms.No.135 HM & FW (A2)
Department Dated 08-06-2010.
In two DTOs and five STOs, it was observed that twelve Medical Officials were paid
Rural Allowance in excess of their eligibility to the tune of Rs. 2,55,500/- as shown in
Annexure 3.2.18. The excess paid allowance is to be recovered from the officials.
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Section-III: Defects noticed in Pensions
3.3 Review of pension payments in Treasuries and APPOs revealed the following.
Excess payment of pensionary benefits:
3.3.1 We noticed excess payment of pension in 18 DTOs, 81 STOs and 9 APPOs
amounting to Rs.83.11 lakh.
Excess payment of pension occurred due to the following reasons
Excess payment due to Inadmissible Dearness Relief and Medical Allowance paid
Rs.22.19 lakh (Annexure 3.3.1)
Excess payment due to wrong consolidation of pension Rs.30.11 lakh (Annexure
3.3.2)
Excess payment due to Non-recovery of commuted value of pension Rs.12.13
lakh (Annexures 3.3.3)
Excess payment of Enhanced Family Pension beyond time limit Rs.9.79 lakh
(Annexure 3.3.4)
Excess payment due to ineligible payment of Additional Quantum of pension with
Dearness Relief thereon Rs.1.95 lakh (Annexure 3.3.5)
Excess payment due to non effecting cut in pension from retirement gratuity
Rs.2.21 lakh (Annexure 3.3.6)
Excess payment due to Allotment of double pension ID Numbers Rs.2.86 lakh
(Annexure 3.3.7)
Excess payment due to Family Pension paid beyond time limit Rs.1.87 lakh
(Annexure 3.3.8)
Short payment of pensions:
3.3.2 It was noticed short payment of pension in 18 DTOs, 81 STOs and 9 APPOs.
Short payment of pension occurred due to the following reasons
Short payment of pension due to Non restoration of Commuted Value of Pension
(Annexure 3.3.9)
Short payment of pension due to Wrong consolidation of pension under different
RPS (Annexure 3.3.10)
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Short payment of pension due to Non payment of Additional Quantum of
Pension + DR thereon (Annexure 3.3.11)
Short payment of family pension on conversion from Enhanced Family pension
(Annexure 3.3.12)
Pensions undrawn for more than one year:
3.3.3 SR 86 (a) under TR 16 stipulates that if a pension remains undrawn for more than
one year, the pension shall cease to be payable. Further, as per instruction 60 under TR
16 of TSTC Vol-I, when a pensioner failed to receive his pension for one year, the
Pension Disbursing Officer should make enquiries through the District Police, for the
cause of his/her non-appearance, stating clearly where the pensioner was residing. The
Pension should not be paid till the enquiry is completed and the payment may be resumed
if no objection is found as a result of enquiry. In case of death of the service / family
pensioner, the original both halves of PPOs has to be returned to Pension Authorizing
Authority for cancellation.
In two DTOs, two STOs and three APPOs, it was noticed that there were 242 pension
cases where pensions were not drawn for more than one year. Though the pension has
been stopped, no action has been taken to enquire the where about of the pensioner either
through family members or the police authority. Details are shown in Annexure 3.3.13
Inordinate delay in first payment of pension:
3.3.4 The DTOs/STOs/APPOs are responsible for all pension payments under their
jurisdiction. As per Govt.Circular Memo.No.18982/A1/183/ PSC/88-3 dated 23/07/1989
of Finance & Planning. (FW.PSC) read with DTAs Memo No.34339/506/89 dated
29/8/1989, the time stipulated for making first payment of pension is 15 days. It was
noticed that delay in making full and timely payment of pensions to pensioners in the
following situation: On receipt of the revised PPOs/Gratuity/CVP, DTO enters the
revised details in the IMPAcT package and sends to the STO from where the pensioner is
drawing the pension. However, this involves manual entry and there is every possibility
of delay and errors in data entry.
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In four STOs and one APPO, it was noticed that there were 37 pension cases wherein the
first payment of pension was not processed within the prescribed time of 5 days. Delay in
pension payment ranged from 15 days to 164 days. Delay in payment first payment of
pension causes hardships to the pensioners. Details are shown in Annexure 3.3.14
Payment of Pensions pertaining to other Districts
3.3.5 When a pensioner desires to draw his pension from another district other than the
district from where his first pension was authorised by the Pension Authorizing
Authority, the DTO of the new district has to address the Pension Authorizing Authority
for allotment of the new District code and new PPO number.
In six STOs and one APPO, it was noticed that sixty nine pension cases are being
disbursed without obtaining the new District code and new PPO number from the
Pension Authorizing Authority. This can cause two pensions being paid at the same time.
Details are shown in Annexure 3.3.15
Delay in payment of Obsequies Charges
3.3.6 Obsequies’ charges are provided to the pensioner by the government as an
immediate financial assistance to the family of a pensioner in case of any death which
occurred in his family.
In one DTO and two STOs, it was noticed that obsequies charges were not paid to the
families of fourteen deceased pensioners within the prescribed time. The delay ranges
from One to Six months. Delay in payment of obsequies charges cause hardship to the
family members who are in dire need of financial assistance. Details are shown in
Annexure 3.3.16.
Non consolidation of pension under RPS 2015
3.3.7 In seven DTOs, nineteen STOs and two APPOs, it was noticed that in 422 pension
cases consolidation of pension was not done periodically. This deprived the pensioners
the benefits of revised consolidation under different RPS extended by government from
time to time. Details are given in Annexure 3.3.17
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Drawal of Two Pensions from Two different Banks/Sub Treasuries
3.3.8 In one DTO and one STO, it was observed that seven pensioners who were being
paid both Service and Family pensions were drawing their pension amounts from two
different Bank Branches. This increases the risk of double payment, excess payment etc.
Details are shown in Annexure 3.3.18
Further, in STO Nakrekal, it was noticed that two pensioners who were being paid both
Service and Family pensions were drawing their pension amounts from two different
Treasuries. This could lead to double payment of Dearness Relief, Medical Allowance,
Addl Quantum of Pension etc. The Treasury was requested to intimate the pensioners to
draw pension from one Sub Treasury of their choice. Details are shown in Annexure
3.3.19
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Section-IV: Defects noticed in Class IV GPF
3.4 Review of Class IV GPF accounts maintained in Treasuries revealed the following
deficiencies.
Irregular computation of interest on GPF final payment:
3.4.1 As per AP GPF Rule 28, when a subscriber quits the service, the entire amount
standing at the credit of the subscriber is paid along with interest. Further as per Rule
13(4), interest is payable up to the end of the month preceeding that month in which
payment is made. However, in G.O.Ms.No.3 Finance (Pension II) Department dated
08.01.2007 it was clarified that if delay in submission of Final payment application is on
the part of subscriber, interest is allowed up to a maximum of six months after the month
in which such amount become payable. Further, Rule 9(b) stipulates that a subscriber
shall not subscribe to GPF during the last four months of his service. In either case,
interest is inadmissible on these subscriptions.
In three DTOs, it was noticed in twenty final payment cases that interest on the amount
standing at the credit of the subscribers was restricted to the month of retirement/ a month
after retirement and not upto the month prior to finalization of the case against the rule.
This resulted in short payment of interest to the subscribers. Further, it was also noticed
in two DTOs, that interest was allowed on subscriptions during the last four months prior
to retirement in 17 superannuation cases which was irregular. Non adherence to GPF
Rules resulted in excess payment of interest. Details are shown in Annexure 3.4.1 and
3.4.2 respectively.
Minus balance in GPF Accounts:
3.4.2 As per GPF Rules, GPF account should have positive balance or nil balance and in
no case withdrawals such as Temporary Advance and/or Part Final Withdrawal should
exceed the available balances at the credit of the subscriber.
In six DTOs, it was noticed that there were ninety three cases of minus balance
amounting to Rs.52,09,777/- in GPF accounts as on 31st March 2016. This was due to
non posting of missing debits which resulted in excess withdrawal of TA/PFW. Details
are shown in Annexure 3.4.3.
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Issues on Temporary Advances:
3.4.3 i) In two DTOs, it was observed that Temporary Advances amounting to
Rs.1,80,000/- were sanctioned to two subscribers and the monthly installments were
being recovered. However, the TA amounts were not posted to the individual account
thereby inflating the GPF balances in the accounts of the subscribers. This poses the risk
of further withdrawal which could result in minus balance. Details are given in
Annexure 3.4.4.
ii) In three DTOs, it was observed that Temporary Advances amounting to
Rs.7,87,000/- were sanctioned to eleven subscribers which were posted in their accounts.
But, the monthly installments for refund of advances were not being recovered from the
subscribers. Details are shown in Annexure 3.4.5.
iii) In DTO Kothagudem, it was noticed in three DDOs that there were eighteen
cases where GPF Advance amounts were recovered in more than the stipulated period of
36 months. Details are given in Annexure 3.4.6
GPF balances not transferred to AG on promotion:
3.4.4 When a Class IV official is promoted to Class III cadre, a proposal for allotment of
new Regular GPF Account number should be submitted to AG by the DDO concerned.
On receipt of the new Account Number from AG, the DTO authorizes the accumulated
balance standing to the credit of the subscriber in favor of DDO concerned. The DDO
draws an adjustment bill for the amount. After passing the bill by DTO, the relevant
schedule is transmitted to AG office along with monthly account for affecting the transfer
of Class- IV GPF to Regular GPF account.
In six DTOs and fourteen STOs, it was found that there were fifty two cases of Class IV
employees promoted to Class III but their GPF accounts are still being continued to be
maintained in Class IV GPF which is against the Rule. Details are shown in
Annexure 3.4.7.
Class IV GPF Subscriptions less than the minimum rate
3.4.5 According to sub rule (a) below Rule 10 of TS GPF Rules read with
G.O.Ms.No.17 (F&F) dated 25-01-1974 and G.O.Ms.No.26 dated 24-09-1978, the GPF
subscription has to be deducted from the salary of all government employees who have
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put in one year of service at the minimum rate of 4% of basic pay for Class IV
employees.
In one DTO and two STOs, it was noticed that there were twelve subscribers who were
subscribing less than the minimum rate of subscription required towards Class IV GPF.
The subscriptions may be enhanced to the minimum prescribed rate of 4% of basic pay.
Details are given in Annexure 3.4.8
Non Payment of amount towards Social Security cum Booster Scheme
3.4.6 The amount under Social Security cum Booster Scheme is payable to the
widow/widower/beneficiary on the death of the subscriber while authorizing the Final
Withdrawal of GPF amount. The legal heirs of subscriber are entitled for the benefit
under Booster Scheme only if the minimum average balance in GPF account was
maintained at Rs.2000/- for the last 36 months preceding the death of the subscriber. The
Booster Scheme amount is restricted to a maximum amount of Rs. 20,000/-.
In DTO Khammam, it was noticed in three Final withdrawal cases of Class IV
employees, authorizations were not issued towards Social Security cum Booster Scheme
to the beneficiaries/family members of the deceased subscribers despite eligibility. This
curtails the benefits extended to the beneficiaries. Details are shown in Annexure 3.4.9
Recovery of GPF subscriptions without GPF Account Numbers
3.4.7 In one DTO and one STO, it was observed that the GPF subscriptions of three
employees were recovered without GPF Account Numbers as shown in Annexure 3.4.10.
Recovery of GPF subscription without GPF Account Number increases the amounts in
suspense.
Allotment of multiple GPF Account numbers and ID Nos for the same subscriber
3.4.8 In DTO Karimnagar, it was noticed that multiple GPF Account Numbers and ID
No’s were allotted to the same GPF Subscriber as shown in Annexure 3.4.11. This is to
be avoided as GPF accounts can be manipulated.
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Section-V: Miscellaneous Issues
Non obtaining of Strong Room Fitness Certificate
3.5.1 In accordance with procedure as envisaged in TR 11 (4) of APTC Vol read with
GO Ms.No.6 Finance (TFR) Dept Dt.21-6-2011, every treasury should obtain Strong
room Certificate from Executive Engineer or his Sub-Ordinate deputed for the purpose
and a certificate of safety of the strong room be obtained from R&B Department once in
3 years to ensure protection of valuables stored by various departments.
It was observed in three DTOs and five STOs that Strong Room Certificates were not
obtained from the concerned authority. Non-ensuring of fitness of strong room renders it
susceptible to theft of articles/valuables kept in safe custody. List of DTOs/STOs without
strong room certificates for the current year are shown in Annexure 3.5.1
Safe Custody Articles lying idle for more than 3 Years
3.5.2 As per instructions contained in 21 and 22 under TR 11 of APTC Vol.I, read with
GO.Ms. No.282, dated 21-11-1991, the authorities depositing articles for safe custody in
the strong room of the treasury should withdraw the same within 3 years from the date of
deposit for verification and redeposit the articles, if necessary duly affixing new seals. In
case of default, penal rent @ Rs.25/- per article per annum in case of Government
departments and Rs.30/- per article per annum in case of Local Bodies should be remitted
by the concerned authorities, if such articles are not withdrawn even after 3 years.
In five DTOs and fourteen STOs, it was observed that there were 391 items/articles lying
idle in safe custody of treasuries for more than 3 years as shown in Annexure 3.5.2
Issues on TSGLI scheme
3.5.3 As per GO Ms.No.49 dated 27-04-2015, minimum subscription for TSGLI should
be Rs.1400/- under RPS 2015 in the pay scale of Rs.35121/- to Rs.48,600/- and
Rs.2,000/- in the Pay Scale of Rs.48,601/- and above.
(i) In STO Vemulawada, it was found that in 2 cases the recoveries towards TSGLI
policy were short of the minimum amount prescribed as shown in Annexure 3.5.3
(ii) In three DTOs and four STOs, it was noticed that subscriptions towards TSGLI policy
were affected from 35 employees without obtaining TSGLI policy numbers. Details are
shown in Annexure 3.5.4
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4. The Pay and Accounts Office, Hyderabad has been functioning since 01/10/1971. The
current review covers the period of 2016-17. The remarks/review included in this report
is illustrative and the same had been communicated to PAO, Hyderabad for necessary
action.
Replies not received for outstanding audit observations:
4.1 A list of outstanding major audit observations for which replies were not furnished to
audit for the period upto 31.03.2017 is detailed in Annexure 4.1. Despite periodical
reminders, the replies were not forth coming. PAO is requested to pursue with the
respective departments/DDOs and ensure that replies are furnished to all outstanding
audit objections for early settlement.
Excess payment of Advertisement Charges:
4.2 It was noticed in six cases that advertisement charges were paid in excess to the
extent of Rs.47,15,776/- due to non-application of I&PR approved rates. The detail is
given in Annexure 4.2.
Excess payment of Value Added Tax:
4.3 It was noticed in 38 cases that Value Added Tax was paid in excess of the rates
applicable on purchase of various goods amounting to Rs.22,73,943/-. Details are shown
in Annexure 4.3
Short/Non recovery of IT
4.4 As per provisions of Income Tax Act 1961, tax has to be deducted at source while
making payment towards rent, professional charges, contracts, etc. It was noticed in 44
cases that tax amounting to Rs.20,13,347/- was not deducted. Details are given in
Annexure 4.4
ANNUAL REVIEW REPORT ON WORKING OF PAO, HYDERABAD
PART-IV
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34
Avoidable expenditure on Fixture
4.5 In one case, avoidable excess amount of Rs. 6,39,630/- was paid due to non-fixing of
water meter as detailed in Annexure 4.5
Excess Payment of bills
4.6 Excess payment was noticed in 7 cases relating to LTC, Service Charges, Cellular
phones, Fuel bills etc. to the extent of Rs.2,62,606/-. Details are shown in Annexure 4.6
Excess Payment of Pay Bills
4.7 It was noticed in 5 cases relating to pay bills that an amount to the extent of
Rs.1,18,986/- was paid in excess. Details are shown in Annexure 4.7
Short recovery of APGLI
4.8 It was noticed in 8 cases that there was a short recovery of TSGLI subscription to the
extent of Rs.71,992/- as detailed in Annexure 4.8
Grant-In-Aid – Clarification sought
4.9 There were 7 cases of Grant-In-Aid where certain clarifications were sought from the
concerned Departments. Details are shown in Annexure 4.9
Details sought for Salary/Pension grant under Minor Head 800
4.10 It was observed in two cases that the details relating to release of fund towards
Salary and Pension grant were not received for verification as shown in Annexure 4.10.
The details were sought from the recipients of the fund given in the Annexure.
Misclassification of Expenditure
4.11 It was noticed in 50 cases that there was misclassification of expenditure by the 31
DDOs of the departments as detailed in Annexure 4.11
Annual Review Report 2016-17
35
Observations on AC/DC Bills
4.12 There were 7 observations relating to 6 DDOs pointing out cases of either irregular
drawal of AC Bills or non-furnishing of supporting documents in respect of DC Bills
submitted. Details are in Annexure 4.12
Short/Non recovery of Subscription to General Provident Fund
4.13 In two GPF cases, it was noticed that no recovery was affected towards subscription
in one case and subscription was recovered at a rate less than the minimum by an extent
of Rs.1,482/- in another from the pay bills. Details are shown in Annexure 4.13
Want of Documents/Details/Orders
4.14 There were 110 cases where the required information/documents/orders called for
are, as yet, not furnished. Details are in Annexure 4.14
Miscellaneous
4.15 During the year under report, 42 observations relating to various topics were raised.
Details as to the Major Head, Name of DDOs and number of observations pertaining to
each are shown in Annexure 4.15
SR. DEPUTY ACCOUNTANT GENERAL (A/C)
Annual Review Report 2016-17
37
Annexure 1.1
List of DTOs/DSTOs/STOs in Telangana
Sl.No. Name of District Name of DTO/DSTO/STO/APPO No. of Mandals
1
Nalgonda
DTO Nalgonda 5
2 DSTO Miryaguda 5
3 DSTO Deverakonda 6
4 STO Nakrekal 4
5 STO Niddamanoor 5
6 STO Chandur 2
7 STO Nampally 4
8
Suryapet
DTO Suryapet 5
9 DSTO Kodad 7
10 STO Thirumalkari (Tungathurthy) 6
11 STO Huzurnagar 5
12
Yadadri
DTO Bhongir 4
13 DSTO Choutuppal 3
14 STO Alair 4
15 STO Mothkur 3
16 STO Ramannapet 2
17
Nizamabad
DTO Nizamabad 9
18 DSTO Armoor 6
19 DSTO Bodhan 6
20 STO Bheemgal 6
21
Kamareddy
DTO Kamareddy 9
22 DSTO Banswada 5
23 DSTO Yellareddy 4
24 STO Madnoor 4
25
Medak
DTO Medak 8
26 DSTO Toopran 3
27 DSTO Narsapur 4
28 STO Ramannapet 5
29
Sangareddy
DTO Sangareddy 2
30 DSTO Narayankhed 6
31 DSTO Zaheerabad 6
32 STO Andole 4
33 STO Sadasivpet 3
34 STO Patancheru 5
35
Siddipet
DTO Siddipet 6
36 DSTO GAjwel 5
37 STO Dubak 2
38 STO Thoguta 3
39 STO Husnabad 3
40 STO Cheriyal 3
41
Khammam
DTO Khammam 8
42 DSTO Wyra/Kalluru 4
43 STO Madhira 3
44 STO Nelakondapally 3
45 STO Sathupally 3
46
Bhadradri
DTO Kothagudem 9
47 DSTO Bjadracja;a, 4
48 STO Yellandu 4
49 STO Mulugu 4
50 STO Aswaraopeta 2
Annual Review Report 2016-17
38
51 Warangal(Urban)
DTO Warangal 8
52 STO Bheemdevurapally 3
53
Warangal (Rural)
DTO Warangal (Rural) 4
54 STO Wardhannapet 3
55 STO Parkal 2
56 STO Narsampet 6
57
Jayashankar
DTO Bhupalapally 5
58 DSTO Mulug 4
59 STO Mahadevapur 5
60 STO Eturunagaram 4
61 STO Venkatapuram 2
62
Mahabubabad
DTO Mahabubabad 8
63 STO Maripeda/DSTO Thorrur 5
64 STO Gudur 3
65
Jangaon
DTO Jangaon 7
66 STO Ghanpur 3
67 STO Kodakandal 3
68
Mahaboob Nagar
DTO Mahaboob Nagar 9
69 DSTO Narayanpet 5
70 STO Jadcherla 5
71 STO Makthal 4
72 STO Kosgi 3
73 Wanaparthy
DTO Wanaparthy 11
74 STO Atmakur 3
75
Nagar Kurnool
DTO Nagar Kurnool 5
76 DSTO Kalwakurthy 5
77 DSTO Achampet 6
78 STO Kollapur 4
79 Gadwal
DTO Gadwal 6
80 STO Alampur 6
81
Karimnagar
DTO Karimnagar 8
82 DSTO Husnabad 3
83 STO Gangadhara 2
84 STO Jammikunta 3
85
Jagityal
DTO Jagityal 9
86 DSTO Metpally 3
87 STO Korutla 3
88 STO Mallial 3
89
Peddapally
DTO Peddapally 5
90 DSTO Manthani 2
91 STO Sulthanabad 4
92 STO Ramagundam 3
93 Sircilla
DTO Sircilla 8
94 STO Vemulawada 5
95
Vikarabad
DTO Vikarabad 4
96 STO Parigi 3
97 STO Tandur 4
98 STO Kodangal 3
99 STO Moinpet 4
100
Rangareddy
DTO Rangareddy 3
101 DSTO Ibrahimpatnam 4
102 DSTO Shadnaga 6
103 DSTO Chevella 4
104 STO Rajendranagar 2
Annual Review Report 2016-17
39
105 STO Hayathnagar 4
106 STO Maheswaram 4
107
Medchal
DTO Medchal 5
108 DSTO Keesara 3
109 STO Kukatpally 3
110 STO Medipally (Uppal) 3
111
Adilabad
DTO Adilabad 8
112 DSTO Utnoor 4
113 STO Boath 6
114
Mancherial
DTO Mancherial 5
115 DSTO Bhellampally 5
116 STO Laxerttipet 3
117 STO Chennur 5
118
Nirmal
DTO Nirmal 7
119 DSTO Bhainsa 4
120 STO Khanapur 4
121 STO Mudhole 3
122
Komaram Bheem
DTO Asifabad 6
123 STO Sirpur 3
124 STO Wankidi 2
125 STO Kagaznagar 4
126
Hyderabad
Director of Treasuries and Accounts -
127 DTO Hyderabad (Urban) -
128 APPO Tarnaka -
129 APPO Narayanaguda -
130 APPO Secunderabad -
131 APPO Punjagutta -
132 APPO Jambagh -
133 APPO Nampally -
134 APPO Malakpet -
135 APPO Motigalli -
136 APPO Chandrayangutta -
Total 567
Annexure-1.2
Statement showing District wise break up of DSTOs/STOs
SL NO
Name of the District Treasury
Number of the Divisional Sub
Treasuries
Number of the Sub Treasuries
Total
1 Nalgonda 2 4 6
2 Suryapet 1 2 3
3 Bhongir 1 3 4
4 Nizamabad 2 1 3
5 Kamareddy 2 1 3
6 Medak 2 1 3
7 Sangareddy 2 3 5
8 Siddipet 1 4 5
9 Khammam 1 3 4
10 Kothagudem 1 3 4
11 Warangal (Urban)
- 1 1
Annual Review Report 2016-17
40
12 Warangal (Rural) - 3 3
13 Bhupalapally 1 3 4
14 Mahabubabad - 2 2
15 Jangaon - 2 2
16 Mahaboob
Nagar 1 3 4
17 Wanaparthy - 1 1
18 Nagar Kurnool 2 1 3
19 Gadwal - 1 1
20 Karimnagar 1 2 3
21 Jagityal 1 2 3
22 Peddapally 1 2 3
23 Sircilla - 1 1
24 Vikarabad - 4 4
25 Rangareddy 3 3 6
26 Medchal 1 2 3
27 Adilabad 1 1 2
28 Mancheryal 1 2 3
29 Nirmal 1 2 3
30 Asifabad - 3 3
31 Hyderabad
(urban) - - -
Total 29 66 95
Annexure 2.1
Delay in receipt of monthly accounts/vouchers from Treasuries prior to formation new
Districts
Sl
No
Name of the
Treasury Due date
Month wise delay (in No. of days)
April
2016
May
2016
June
2016
July
2016
Aug
2016
Sep
2016
No.of times
delay in the
year
1 Adilabad 14th 11 7 7 8 7 4 6
2 Rangareddy 13th 10 3 7 - 9 11 5
3 Karimnagar 15th 10 6 4 - 5 9 5
4 Khammam 15th 4 5 4 3 5 4 6
5 Mahaboobnagar 15th 2 1 4 3 4 - 5
6 Medak 14th 6 3 7 8 5 6 6
7 Nalgonda 14th 5 3 5 - 5 6 5
8 Nizamabad 15th 4 5 4 4 8 9 6
9 Warangal 14th 6 6 6 8 8 - 5
10 Hyderabad (U) 13th 14 2 8 3 - 1 5
Annual Review Report 2016-17
41
Delay in receipt of monthly accounts/vouchers from Treasuries after formation of new
Districts
Sl No
Name of the Treasury Due date
Month wise delay (in No. of days) No. of times delay in the year
Oct 2016
Nov 2016
Dec 2016
Jan 2017
Feb 2017
Mar 2017
1 Adilabad 14th 30 13 20 09 09 19 6
2 Nirmal 14th 30 15 25 08 09 25 6
3 Mancherial 14th 22 12 25 14 20 21 6
4 Komarambheem 14th 40 16 25 09 10 20 6
5 Khammam 15th 24 13 22 14 06 18 6
6 Bhadradri Kothagudem 15th 29 15 18 09 05 18 6
7 Karimnagar 15th 30 12 02 06 16 18 6
8 Jagitial 15th 22 12 22 14 15 19 6
9 Peddapalli 15th 24 14 17 08 06 19 6
10 Rajanna Sircilla 15th 29 14 29 14 19 23 6
11 Mahaboobnagar 15th 21 12 18 07 20 13 6
12 Nagarkurnool 15th 21 13 18 09 05 13 6
13 Wanaparthy 15th 24 19 18 09 12 13 6
14 Jogulamba Gadwal 15th 38 18 24 08 09 16 6
15 Medak 14th 24 15 26 08 20 27 6
16 Sangareddy 14th 25 13 20 06 09 24 6
17 Siddipet 14th 18 13 24 14 06 17 6
18 Nalgonda 14th 22 14 18 14 20 24 6
19 Suryapet 14th 25 13 24 13 16 24 6
20 Yadadri 14th 25 15 27 16 10 24 6
21 Nizamabad 14th 22 12 03 06 09 26 6
22 Kamareddy 14th 44 14 18 17 08 14 6
23 Rangareddy 13th 17 17 32 24 18 28 6
24 Vikarabad 13th 31 14 20 14 18 28 6
25 Medchal 13th 31 15 19 21 17 28 6
26 Warangal (Urban) 14th 22 15 26 16 13 27 6
27 Warangal (Rural) 14th 25 12 16 06 08 17 6
28 Jangaon 14th 25 20 18 20 10 17 6
29 Mahabubabad 14th 25 19 25 07 16 21 6
30 J Bhoopalapelli 14th 29 13 26 14 09 20 6
31 Hyderabad (Urban) 14th 30 16 25 13 17 24 6
Annexure 2.2
Details of wanting vouchers to the end of March 2017
Sl.No District No. of items Amount (Rs)
1 Adilabad 5875 2237631961
2 Ranga Reddy 3040 1759738624
3 Karimnagar 5532 1303006590
4 Khammam 4070 1528399016
5 Mahabubnagar 6022 3051193689
6 Medak 4099 1496351751
7 Nalgonda 5431 2027461604
8 Nizamabad 3631 994335908
9 Warangal (U) 5775 2498190546
Total 43475 16896309689
Annual Review Report 2016-17
42
Annexure 2.3
Details of Wanting DC Bills to the end of March 2017
Year No. of pending DC bills Amount (Rs in crore)
Upto 2014-15 1994 350.05
2015-16 688 51.52
2016-17 803 73.26
Total 3485 474.83
Annexure 2.4
Discrepancies between SA 112 and Plus Minus Memo (Figures in Rs)
District No of HOA
Receipt Figure Payment Figure
SA 112 PlusMinus Diff SA 112 PlusMinus Diff
Nalgonda 2 54025900 0 54025900 102709812 0 102709812
Adilabad 4 0 0 0 52985759 97832732 -44846973
Karimnagar 15 102046105 15870018 86176087 860698776 14592566 846106210
Mahaboobnagar 8 8590698 0 8590698 32750000 0 32750000
Rangareddy 13 36962770403 178663097 36784107306 863967872 35641575 828326297
Peddapalli 2 109141 0 109141 0 0 0
Khammam 16 174429680 8142626 166287054 178072337 0 178072337
Hyderabad(U) 24 58845774054 145832868745 -86987094691 2003285269 2494017955 -490732686
Nizamabad 7 39430060 -99042693 138472753 16116345 57644130 -41527785
Medak 4 175905 -8027 183932 3040136 195563 2844573
Siddipet 3 388319 1207623 -819304 0 0 0
Yadadri 2 0 200000 -200000 878431 0 878431
Mancherial 5 188218223 0 188218223 36174018 0 36174018
Sangareddy 4 109910236 0 109910236 0 0 0
Warangal (U) 4 145308982 0 145308982 57972715 0 57972715
Sircilla 2 13523451 61101806 -47578355 0 0 0
Nirmal 13 68441856 14688321 53753535 31336349 2755056 28581293
Warangal (R) 5 22700010 0 22700010 0 0 0
Kamareddy 9 51509432 19335064 32174368 0 0 0
Jagityal 7 34847407 809303 34038104 0 0 0
Kothagudem 5 12780893 12739450 41443 0 0 0
Asifabad 2 127399 12739 114660 16390 16300 90
Annexure 2.5
Adverse Balance under Deposit Accounts in 2016-17
Sl.No Head of Accounts Opening Balance Additions Clearance Closing Balance
1. 8342-Other Deposits -770244440.50 -39117393.50 0 -809361834.00
2. 8443-Civil Deposits -1443573789.55 316476508.85 -48259217 -1078838063.15
3. 8448-Deposit of local
funds -2099163657.10 276029281.83 -5937000 -1817197375.27
4. 8449-Other Deposits -6770682844.00 -299351478.00 -6193000 -7063841322.00
5. 8550- Civil Advance -138436263.00 -68366302.00 0 -206802565.00
Total -11222100994.15 185670617.18 -60389217 -10976041159.42
Annual Review Report 2016-17
43
Annexure 2.6
Wanting Cheques Particulars
Sl.No. District
No. of Wanting
Cheques Amount (Rs)
1. HYDERABAD (U) 15 246280298
2. ADILABAD 79 56076861
3. NIZAMABAD 63 141258217
4. RANGA REDDY 152 191380789
5. NALGONDA 217 402859449
6. ASIFABAD 0 0
7. MANCHERIAL 17 12694863
8. KAMAREDDY 0 0
9. MEDCHAL 2 75172
10. VIKARABAD 2 5427566
11. YADADRI 5 1019915
12. SURYAPET 28 2519547
13. NIRMAL 19 4841333
14. KARIMNAGAR 273 759012873
15. JAGTIYAL 5 799556
16. PEDDAPALLY 2 1201069
17. SIRISILLA 3 73971
18. WARANGAL(U) 104 77800989
19. WARANGAL(R) 11 332000
20. BHUPALAPALLY 34 5534125
21. JANAGAON 2 70426
22. MAHABOOBABAD 6 1624039
23. KHAMMAM 58 56253422
24. KOTHAGUDEM 54 18438880
25. MEDAK 51 83866440
26. SANGAREDDY 25 1400372170
27. SIDDIPET 4 59495301
28. MAHABOOBNAGAR 70 26758935
29. WANAPARTH 1 15000
30. NAGARKURNOOL 0 0
31. GADWAL 1 4808
Total 1303 3556088014
Annual Review Report 2016-17
44
Annexure 2.7
Misclassification of Motor Car Advance under Motor Cycle Advance
Sl
No. Dist Month/Year Vr. No. Amount
1. PAO(TS)HYD 4/2016 17 66,660
2. K.M.M 6/2016 6586 10,000
3. PAO(TS)HYD 6/2016 59 10,000
4. K.M.M 7/2016 9221 10,000
5. KNR 7/2016 12483 30,000
6. PAO(TS)HYD 7/2016 5 20,000
7. PAO(TS)HYD 7/2016 40 20,000
8. KNR 8/2016 15885 30,000
9. KMM 8/2016 13239 10,000
10. Sanga Reddy 8/2016 69380 10,000
11. NLG 8/2016 12023 21,750
12. R.R 8/2016 15240 10,375
13. PAO(TS)HYD 8/2016 41 12,000
14. PAO(TS)HYD 8/2016 44 10,000
15. NZB 9/2016 16085 12,000
16. KNR 10/2016 25187 30,000
17. KNR 10/2016 24542 26,000
18. KNR 10/2016 19371 12,000
19. KNR 10/2016 20246 12,000
20. ADB 11/2016 40288 10,000
21. KNR 11/2016 40005 30,000
22. PAO(TS(HYD 11/2016 22 33,330
23. PAO(TS(HYD 11/2016 50 10,000
24. PAO(TS)HYD 1/2017 4 6,000
25. PAO(TS)HYD 1/2017 11 10,000
26. PAO(TS)HYD 2/2017 21 10,000
27. PAO(TS)HYD 2/2017 17 10,000
28. PAO(TS)HYD 3/2017 2 10,000
29. PAO(TS)HYD 3/2017 3 10,000
Total 5,02,115
Annexure 2.8
Misclassification of Motor Car Advance under HBA
Sl.No District Month of Transaction Voucher Nos. Amount
(Rs)
1 Adilabad May 16 2247
16800
Total 16,800
Annual Review Report 2016-17
45
Annexure 2.9
Misclassification of HBA (AIS) under HBA Regular
Sl.No District Month of
Transaction Voucher Nos.
Amount (Rs)
1 Karimnagar Feb 17 52519 15625
Total 15,625
Annexure 2.10
Misclassification of Motor Car Advance of MLAs under Motor Car Advance
Sl.No District Month of
Transaction Voucher
Nos. Amount
(Rs)
1 PAO (TS) Hyderabad July 16
11 67,000
4 1,00,000
7 80,000
Total 2,47,000
Annexure 2.11
Misclassification of MCA of Ministers under Motor Car Advance
Sl.No District Month of
Transaction Voucher
Nos. Amount
(Rs)
1 PAO (TS) Hyderabad November 16 7 1,00,000
December 16 10 1,00,000
Total 2,00,000
Annexure 2.12
Misclassification of Festival Advance under HBA
Sl.No District Month of Transaction Voucher
Nos.
Amount
(Rs)
1 Adilabad April 16 5581 1500
Total 1500
Annexure 2.13
Misclassification of HBA interest under HBA
Sl.No District Month of Transaction Voucher
Nos.
Amount
(Rs)
1 Warangal (U) June 16 3401 17,936
Total 17,936
Annual Review Report 2016-17
46
Annexure 2.14
Misclassification of Z.P.P.F under HBA
Sl.No District Month of
Transaction Voucher
Nos. Amount
(Rs)
1 Sangareddy July 16
10860 10,504
10862 97,564
10865 57,600
10866 20,000
10867 23,436
Total 2,17,104
Annexure 2.15
Wanting Schedules/Challans of HBA Regular
Sl.No District Month of
Transaction
Voucher/Challan
Nos.
Amount
(Rs)
1 PAO (TS) Hyderabad
April 16 Full Want 519734
April 16 28 29710
October 16 7 6990
January 17 101 28671
January 17 235 16400
January 17 66A 8700
2 Warangal (Urban)
June 16 Full Want 43290
July 16 Full Want 18000
November 16 210799 10000
210800 10000
3 Mahabubnagar June 16
2584 16700
6018 2500
January 17 214655 9612
4 Sangareddy May 16 Full Want 2600
July 16 11314 800000
5 Peddapally January 17 1 5000
6 Nizamabad November 16 40660 4000
40744 14516
7 Rangareddy
June 16 34068 1000
July 16 Full Want 86600
Full Want 484804
8 Khammam
August 16 Full Want 333332
September 16 18413 2500
4053 8844
9 Nalgonda
August 16 17188 6250
September 16 27667 20000
October 16 21455 3900
10 Adilabad October 16 6739 5564
Total 2499217
Annual Review Report 2016-17
47
Annexure 2.16
Details of overpayment cases as on 31-03-2017
SNo
GPF A/c No Name
Sri/Smt DOR/ DOD
Over paid Amount (Rs)
Name of the DDO Latest Action taken
1 45562/GA D Nagaiah 28-6-11 7,450 APAO, Bills wing, PAO,
Hyd
DDO addressed vide F202/I/2015-16/1142 dt.11/12/15. Latest
reminder issued on 17/03/17.
2 44322/ Medl
Y Mohan Rao
31-5-04 2,963 Research Officer
(Ayurved),Hyderabad
DDO addressed vide F202/I/2015-16/1247 dt.11/01/16. . Latest reminder issued on 17/03/17.
3 8134/Exc Aravind Kumar
31-8-07 18,500 Asst Commissioner,
P&E(Enf), Hyderabad
JD,PPO addressed vide F204/I/2015-16/1839
dt.24/02/16. . Latest reminder issued on 30/01/17.
4 6289/Exc Mohd Yousuf
17-12-08 1,53,987 Asst Commissioner,
P&E(Distillers), Hyderabad
The Court case is being pursued by Legal Officer with the Standing
Counsel.
5 6577/Edn D Alaiah 31-5-03 4,072 Principal, Govt Junior College, Jammikunta,
Karimnager
DDO addressed vide F207/UIII/2015-16/1782
dt.25/01/16. . Latest reminder issued on 21/11/16.
6 39092/Edn T
Jagannadham
30-4-02 2,266
Prl, Govt College of Teacher Education, (Pylon), Nagarjuna
Sagar
DDO addressed vide F210/I/2015-16/417 dt.19/06/15. Pursued
through pension section.
7 22104/PH P Annamma 30-6-05 5,000 Health Officer, NS
Canal, Vijayapuri, Hill Colony, Nalgonda Dist
DDO addressed vide F210/III/2015-16/1211
dt.23/11/15. . Latest reminder issued on 20/03/17.
Total 1,94,238
Annexure 2.17
Payment on GPF Authorization after validation period in 2016-17
Sl.No Try/PAO GPF NO. Print Date Payment Date Amount
1 ADILABAD
10885/FOR 07/09/2016 29/03/2017 7641
2 12169/WEL 01/07/2015 16/09/2016 76210
3
RANGA REDDY
63262/PWWC 01/07/2015 04/01/2016 14304
4 53293/MEDL 29/07/2016 15/02/2017 273832
5 39278 MEDL 29/07/2016 15/02/2017 236713
6 67979/ PWWC 02/02/2016 19/08/2016 444
7 4927/REGN 23/02/2016 30/08/2016 10000
8
KARIMNAGAR
7729/ WEL 28/08/2016 21/03/2017 27143
9 25884/ WEL 14/03/2016 16/09/2016 74034
10 24269/AGRI 22/02/2016 23/08/2016 43046
11 154961/POL 28/04/2016 14/12/2016 6000
12 104654/ POL 22/06/2016 09/01/2017 6000
13 12075/PR 18/07/2016 08/02/2017 26971
Annual Review Report 2016-17
48
14 KHAMMAM
66480/GA 02/03/2016 09/09/2016 533944
15 75724/POL 06/07/2016 02/07/2017 20000
16
MAHABOOB NAGAR
13482/ FOR 15/09/2016 20/03/2017 306115
17 71665/EDN 04/11/2015 05/05/2016 110147
18 76638/ EDN 22/02/2016 23/08/2016 512517
19 57363/ EDN 03/08/2016 07/02/2017 656543
20 23093/PR 12/04/2016 14/11/2016 9359
21 47630/MED 21/06/2016 23/12/2016 433093
22
MEDAK
7978/POL 01/08/2014 22/03/2017 1000
23 8243/CT 20/10/2015 12/07/2016 24000
24 8243/CT 15/09/2015 12/07/2016 775578
25 5451/WEL 01/07/2015 27/05/2016 387460
26 92193/EDN 22/03/2016 29/09/2016 50523
27 45128/GA 10/06/2016 20/12/2016 14000
28
NALGONDA
62314/ EDN 08/10/2015 27/04/2016 14675
29 110173/POL 09/06/2016 22/12/2016 94237
30 130227/POL 09/06/2016 13/12/2016 45216
31 52114/MED 18/08/2015 27/04/2016 49230
32 19758/AGRI 15/03/2016 01/10/2016 247286
33 58977/ EDN 01/03/2016 26/09/2016 1981567
34 15124/CVD 12/08/2016 18/02/2017 15162
35 16988/AGRI 14/07/2016 01/10/2016 247286
36 61062/EDN 31/03/2016 26/09/2016 1981567
37
NIZAMABAD
74025/POL 13/07/2016 16/01/2017 245034
38 9913/FOR 01/04/2016 27/03/2017 108119
39 16367JUDL 01/07/2015 31/03/2017 399228
40
WARANGAL
4864/LAB 16/11/2015 17/08/2016 25793
41 65410/EDN 18/12/2015 22/06/2016 16614
42 6705/IND 09/082016 20/02/2017 132354
43 19828/PR 25/05/2016 13/12/2016 413577
44 10639WEL 15/02/2016 17/08/2016 6304
45 94371/EDN 10/06/2016 13/12/2016 270438
46 124863/POL 26/05/2016 25/01/2017 433053
47 114860/POL 26/05/2016 30/01/2017 323204
48 23967/PR 26/02/2016 09/09/2016 396
49
PAO HYDERABAD (HQRS) TELANGANA
82943/POL 01/07/2015 01/07/2015 73186
50 54266/GA 15/07/2016 16/01/2017 67252
51 82007/POL 13/08/2015 10/05/2016 5220
52 137548/POL 13/08/2015 10/05/2016 7588
53 85755/POL 13/08/2015 10/05/2016 1000
54 79048/POL 01/07/2015 10/05/2016 20000
55 58368/GA 12/09/2016 22/03/2017 263787
56 1122/INF 30/03/2016 08/121/2016 10000
57 4623/SP 18/03/2016 06/10/2016 16112
58 37466/GA 19/01/2016 28/07/2016 1423
59 75315/POL 12/08/2015 10/05/2016 15717
60 12670/WEL 10/08/2015 13/07/2016 1235678
Total 13403920
Annual Review Report 2016-17
49
Annexure 2.18
Wanting schedules for 2016-17
Sl No. District No of Schedules Amount (Rs.
1 Adilabad 711 16393419
2 Kothagudem 282 4610159
3 Bhoopalapally 61 487009
4 Hyderabad( URBAN) 111 5956989
5 Jagtial 55 911353
6 Jangaon 27 219064
7 Jogulamba Gadwal 28 610485
8 Kamareddy 80 1229944
9 Karimnagar 670 13623257
10 Khammam 909 15017546
11 Asifabad 33 647890
12 Mahaboob Nagar 716 13732114
13 Mahabubabad 67 1184712
14 Mancherial 76 1376226
15 Medak 300 4903272
16 Medchal 102 1848195
17 Nagarkurnool 76 959073
18 Nalgonda 608 8964018
19 Nirmal 97 1312203
20 Nizamabad 535 12624136
21 Peddapally 70 549921
22 Rajanna Siricilla 56 1005980
23 Ranga Reddy 777 12945765
24 Sangareddy 162 3699666
25 Siddipet 65 718724
26 Suryapet 75 560913
27 Vikarabad 137 2042008
28 Wanaparthy 34 482253
29 Warangal RURAL 36 324513
30 Warangal URBAN 604 15089226
31 Yadadri 72 1729676
Total 7632 14,57,59,709
Annual Review Report 2016-17
50
Annexure 2.19
Misclassification of Class IV GPF into Regular GPF
Treasury/Pao Credits Debits
No. of Items Amount (Rs) No. of Items Amount (Rs)
Adilabad 212 1364843 3 160803
Kothagudem 56 255042 1 23435
Bhoopalapally 25 186802 1 59000
Hyderabad( URBAN) 159 1626589 7 648592
Jagtial 7 34618 0 0
Jangaon 19 98769 1 20000
Jogulamba Gadwal 15 54500 0 0
Kamareddy 24 91719 0 0
Karimnagar 238 1322902 1 120000
Khammam 246 1045272 2 148000
Asifabad 41 247055 0 0
Mahaboob Nagar 135 821067 7 707000
Mahabubabad 28 192346 1 20000
Mancherial 24 165699 0 0
Medak 229 1048389 6 511723
Medchal 40 164390 0 0
Nagarkurnool 19 86547 1 230000
Nalgonda 350 2062925 3 297000
Nirmal 32 126619 0 0
Nizamabad 140 676763 3 223810
PAO Hyderabad (HQR) 1324 15509371 18 961010
Peddapally 33 123538 0 0
Rajanna Siricilla 10 25193 0 0
Ranga Reddy 272 1433337 3 234501
Sangareddy 120 690042 1 299629
Siddipet 41 207926 0 0
Suryapet 22 150812 1 63000
Vikarabad 34 185824 0 0
Wanaparthy 13 144200 0 0
Warangal (RURAL) 17 104906 0 0
Warangal (URBAN) 210 1072139 3 150180
Bhoingir 61 276343 1 100000
Total 4196 31596487 64 4977683
Annual Review Report 2016-17
51
Annexure 2.20
Operation of SA 111 during 2016-17
District
Credit Debit
No. of items Amount
(Rs) No. of items
Amount (Rs)
Ranga Reddy 126 504154 23 12605918
Warangal RURAL 8 273141 1 250000
Warangal URBAN 18 801409 4 2873832
Rajanna Siricilla 3 56000 1 100000
Kamareddy 21 248000 3 338000
Sangareddy 1 73060 0 0
Jangaon 2 44000 0 0
Medak 1 73060 0 0
Mahabubabad 7 488926 1 80000
Karimnagar 31 694160 4 1754396
Kothakudem 20 78680 2 176565
Medchal 41 625734 2 424000
Komurambheem Asifabad 4 146140 0 0
Jogulamba Gadwal 1 77450 0 0
Wanaparthy 2 142500 1 130000
Bhoopalapally 3 4000 2 300000
Mahaboobnagar 4 139389 2 170000
Siddipet 1 9000 0 0
Hyderabad URBAN (HQC) TELANGANA
253 14362001
141 43037953
Nizamabad 14 131866 4 479238
Medak 7 326250 0 0
Nalgonda 4 433695 6 448500
PAO Hyderabad (HQR) TELANGANA 24 599553 0 0
Jagtial 0 0 1 1015960
Nagar Kurnool 0 0 1 193000
Peddapally 0 0 2 450000
Total 596 24869557
201 64827362
Annexure 3.1.1
DTOs/STOs/APPOs inspected during the year 2016-17 (Quarter wise)
Sl.No Name of the
District
Quarter Name of DTO/STO/APPO
Dates of Inspection Duration (Days) From To
1
Ranga Reddy 1st Qr
STO Medchal 04.05.16 06.05.16 3
2 STO Hayathnagar 07.05.16 10.05.16 3
3 STO Rajendranagar 11.05.16 13.05.16 3
4 STO Ibrahimpatnam 16.05.16 17.05.16 2
5 STO Vikarabad 18.05.16 20.05.16 3
Annual Review Report 2016-17
52
6
Mahaboobnagar
STO Kodangal 21.05.16 23.05.16 2
7 STO Narayanpeta 24.05.16 26.05.16 3
8 STO Makthal 27.05.16 28.05.16 2
9 STO Gadwal 30.05.16 01.06.16 3
10 STO Alampur 02.06.16 03.06.16 2
11
Nalgonda
STO Bhongir 06.06.16 08.06.16 3
12 STO Mothkur 09.06.16 10.06.16 2
13 STO Ramannapeta 13.06.16 15.06.16 3
14 STO Miryalaguda 16.06.16 18.06.16 3
15
Medak
STO Siddipet 20.06.16 22.06.16 3
16 STO Gajwel 23.06.16 25.06.16 3
17 STO Narsapur 27.06.16 29.06.16 3
18
Adilabad
2nd Qr
STO Boath 11.07.16 12.07.16 2
19 STO Bhainsa 13.07.16 14.07.16 2
20 STO Mudhole 15.07.16 16.07.16 2
21 STO Nirmal 18.07.16 20.07.16 3
22 STO Khanapur 21.07.16 22.07.16 2
23 STO Luxettipet 23.07.16 25.07.16 2
24 STO Mancherial 26.07.16 28.07.16 3
25 STO Chennur 29.07.16 30.07.16 2
26 STO Asifabad 01.08.16 03.08.16 3
27 STO Wankidi 04.08.16 05.08.16 2
28 STO Khagaznagar 06-08-16 08-08-16 2
29 STO Sirpur 09-08-16 10-08-16 2
30 STO Utnoor 11.08.16 12.08.16 2
31 STO Adilabad 16.08.16 18.08.16 3
32 DTO Adilabad 19.08.16 24.08.16 5
33
Warangal
STO Eturunagaram 29.08.16 30.08.16 2
34 STO Mulugu 31.08.16 01.09.16 2
35 STO Parkal 02.09.16 06.09.16 3
36 STO Narsampet 07.09.16 09.09.16 3
37 STO Gudur 13.09.16 14.09.16 2
38 STO Mahabubabad 15.09.16 17.09.16 3
39 STO Marripeda 19.09.16 20.09.16 2
40 STO Jangoan 21.09.16 23.09.16 3
41 STO Cherial 24.09.16 26.09.16 2
42
Hyderabad 3rd Qr
APPO Tarnaka 17.10.16 19.10.16 3
43 APPO Narayanaguda 17.10.16 19.10.16 3
44 APPO Secunderabad 20.10.16 22.10.16 3
45 APPO Punjagutta 20.10.16 22.10.16 3
46 Suryapet
4th Qr
DTO Suryapet 06.02.17 08.02.17 3
47 STO Kodad 09.02.17 10.02.17 2
48
Khammam
DTO Khammam 15.02.17 17.02.17 3
49 STO Nelakondapally 13.02.17 14.02.17 2
50 STO Madhira 18.02.17 20.02.17 2
51 STO Sathupalli 21.02.17 23.02.17 3
52 Wanaparthy
DTO Wanaparthy 25.02.17 28.02.17 3
53 STO Atmakur 01.03.17 03.03.17 3
54 Mahaboobnagar
DTO Mahabubnagar 04.03.17 07.03.17 3
55 STO Jadcherla 08.03.17 10.03.17 3
56 Vikarabad STO Pargi 13.03.17 15.03.17 3
57 Ranga Reddy
STO Chevella 16.03.17 17.03.17 2
58 STO Maheswaram 18.03.17 20.03.17 2
59 Vikarabad STOTandur 21.03.17 23.03.17 3
Annual Review Report 2016-17
53
60 Rangareddy STO Shadnagar 23.03.16 25.03.17 2
61
Jagityal
DTO Jagitial 06.02.17 09.02.17 4
62 STO Metpalli 10.02.17 13.02.17 2
63 STO Mallial 14.02.17 15.02.17 2
64
Nizamabad
STO Bheemgal 16.02.17 17.02.17 2
65 STO Armoor 18.02.17 21.02.17 3
66 DTO Nizamabad 22.02.17 25.02.17 3
67 STO Bodhan 27.02.17 01.03.17 3
68 kamareddy STO,Banswada 02.03.17 04.03.17 3
69 Kama Reddy DTO Kamareddy 06.03.17 08.03.17 3
70 Yadgiri STO Alair 10.03.17 13.03.17 2
71
Nalgonda
DTO Nalgonda 14.03.17 16.03.17 3
72 STO Nakrekal 17.03.17 18.03.17 2
73 STO Devarakonda 20.03.16 22.03.17 3
74 STO Nidamanoor 23.03.17 25.03.17 3
75
Bhadradri
DTO Kothagudem 06.02.17 08.02.17 3
76 STO Bhadrachalam 09.02.17 13.02.17 3
77 STO Yellandu 14.02..17 15.02.17 2
78 Jayashankar
STO Venkatapuram 17.02.17 18.02.17 2
79 STO Mahadevpur 20.02.17 21.02.17 2
80 Siddipet STO Husnabad 22.02.17 23.02.17 2
81
Sangareddy
STO Patancheru 25.02.17 27.02.17 2
82 DTO Sangareddy 28.02.17 02.03.17 3
83 STO Zaheerabad 03.03.17 06.03.17 3
84 STO Sadashivepet 07.03.17 09.03.17 3
85 STO,Narayankhed 10.03.17 14.03.17 3
86 STO Andole 15.03.17 17.03.17 3
87 Medak DTO Medak 18.03.17 21.03.17 3
88 Jayashankar
STO Ghanpur 22.03.17 23.03.17 2
89 STO Kodakandla 24.03.17 25.03.17 2
90 Preddapally
DTO Peddapalli 06.02.17 08.02.17 3
91 STO Sultanabad 09.02.17 10.02.17 2
92 Warangal(Rural) STO Parkal 13.02.17 14.02.17 2
93 Warangal (U)
DTO Warangal Urban 15.02.17 17.02.17 3
94 STO Bhimadevarapalli 18.02.17 20.02.17 2
95 Karimnagar STO Huzurabad 23.02.17 27.02.17 3
96 Sircilla
STO Vemulawada 28.02.17 01.03.17 2
97 DTO Siricilla 02.03.17 04.03.17 3
98
Nagar Kurnool
STO Kalwakurthy 06.03.17 08.03.17 3
99 DTO Nagarkurnool 09.03.17 13.03.17 3
100 STO Achampet 14.03.17 16.03.17 3
101 STO Kollapur 17.03.17 18.03.17 2
102 Hyderabad(U) DTO Hyd (Urban) 20.03.17 24.03.17 5
103
Hderabad
APPO Motigalli 02.03.17 04.03.17 3
104 APPO Chandrayangutta 06.03.17 08.03.17 3
105 APPO Malakpet 09.03.17 13.03.17 3
106 APPO Nampalli 14.03.17 16.03.17 3
107 APPO Jambagh 17.03.17 20.03.17 3
108 Suryapet DTO Suryapeta 06.02.17 08.02.17 3
Annual Review Report 2016-17
54
Annexure 3.1.2
Outstanding Inspection Reports and Paras
District
Number of Inspection Reports and Paragraphs to the end of March 2017
IRs Paragraphs
Adilabad 56 194
Hyderabad Urban 8 49
Karimnagar 38 208
Khammam 27 110
Mahaboob Nagar 41 181
Medak 32 176
Nalgonda 36 138
Nizamabad 29 136
Ranga Reddy 25 105
Warangal 49 167
APPOs 32 86
DTA, Hyderabad 2 22
Total 375 1572
Annexure 3.2.1
Non-Lapsing of category “B” Deposits
Sl No. District DTO/STO Nomenclature Head of Account
Amount due for lapse as on 31.03.16
(Rs)
1 Jayashankar Bhupalapally
STO Venkatapuram Revenue Deposits 8443-101-01 140118
2 Yadadri STO Alair Election Deposits 8443-121-01 77500
3 Nizamabad
DTO Nizamabad Revenue Deposits 8443-101-01 100489
STO Bheemgal Revenue Deposits 8443-101-01 96495
STO Armoor Revenue Deposits 8443-101-01 14915
STO Bodhan Revenue Deposits 8443-101-01 2609067
4 Suryapet STO Kodad Criminal court Deposit 8443-105-01 332598
5 Khammam
STO Madhira Revenue Deposits 8443-101-01
40078
STO Sathupalli 449654
DTO Khammam Revenue Deposits 8443-101-01 7485143
6 Mahabubnagar STO Jadcherla Revenue Deposits 8443-101-01 563290
7 Gadwal STO Gadwal Revenue Deposits 8443-101-01 157317
8 Siddipet STO Husnabad Revenue Deposits 8443-101-01 74090
9 Hyderabad DTO Hyd Urban
Revenue Deposits 8443-101-01 13131125
Security deposit 8443-103-01 16729709
Election Deposits 8443-121-01 837000
Criminal Court deposits
8443-105-01 6181262
10 Kamareddy DTO Kamareddy Revenue Deposits 8443-101-01 107490
Labour Deposits 8443-116-01 1250
Annual Review Report 2016-17
55
11 Sircilla DTO Sircilla Revenue Deposits 8443-101-01 269112
STO Vemulawada Revenue Deposits 8443-101-01 179864
12 Warangal (Urban) DTO Warangal (Urban) Revenue Deposits 8443-101-01 34334782
13 Warangal (Rural) STO Narsampet Criminal Court
deposits 8443-105-01 546690
Revenue Deposits 8443-101-01 83681
14 Janagoan STO Janagoan Revenue Deposits 8443-101-01 3407767
STO Ghanpur CMD 8443-106-01 59202
15 Mahaboobabad
STO Mahaboobabad
Revenue Deposits 8443-101-01 1288463
Criminal Court Deposits
8443-105-01 408763
STO Marripeda
Revenue Deposits 8443-101-01 161279
Criminal Court Deposits
8443-105-01 711160
16 Jayashankar STO Mulugu Revenue Deposits 8443-101-01 18826085
17 Nagarkurnool STO Achampet Revenue Deposits 8443-101-01 123613
18 Peddapally DTO Peddapally Revenue Deposits 8443-101-01 4540898
CMD 8443-106-01 33000
19 Komaram Bheem STO Kaghaz Nagar
Revenue Deposits 8443-101-01 117516
CMD 8443-106-01 243199
STO Siripur Revenue Deposits 8443-101-01 73160
20 Adilabad
STO Boath Revenue Deposits 8443-101-01 300990
Election Deposits 8443-121-01 1267420
STO Utnoor Revenue Deposits 8443-101-01 232924
DTO Adilabad Revenue Deposits 8443-101-01 51096366
21 Mancheryal STO Chennur Revenue Deposits 8443-101-01 41166
22 Nirmal STO Bhainsa Revenue Deposits 8443-101-01 106800
STO Mudhole Revenue Deposits 8443-101-01 955626
23 Komaram Bheem STO Wankidi Revenue Deposits 8443-101-01 24661
STO Asifabad Revenue Deposits 8443-101-01 218840
24 Mancherial STO Laxettipet Revenue Deposits 8443-101-01 61930
DTO Mancherial Revenue Deposits 8443-101-01 11053888
25 Nalgonda STO Ramannapeta Criminal court
Deposits 8443-105-01 1413912
Total 18,13,11,347
Annexure 3.2.2
Non-Lapsing of category “C” Deposits
Sl No. District Name of
DTO/STO Nomenclature Head of Account
Amount due for lapse
as on 31.03.16 (Rs)
1 Hyderabad DTO Hyd Urban Society for Eliminations of
Rural Poverty 8448-120-29 515633000
2 Karimnagar DTO Karimnagar State Finance Commission 8448-109-01-002 6642
3 Sircilla DTO Sircilla State Finance Commission 8448-109-01-002 59000
STO Vemulawada State Finance Commission 8448-109-01-002 135415
Total 51,58,34,057
Annual Review Report 2016-17
56
Annexure 3.2.3
Non-Reconciliation of balances under deposit heads with Huzur Treasury in time
Sl No DTO/STO Reconciliation last done
1 STO Venkatapuram 6/16
2 STO Mahadevpur 6/16
3 STO Alair 6/16
4 STO Armoor 9/16
5 STO Atmakur 12/15
6 STO Bheemgal 3/16
7 STO Kodad 6/16
8 STO Madhira 3/16
9 STO Nelakondapally 6/16
10 STO Mallial 6/15
11 STO Metpally 3/16
12 STO Bodhan 8/08
13 STO Banswada 11/12
14 STO Nakrekal 3/16
15 STO Narayankhed 12/15
16 STO Parkal 6/16
17 STO Deverakonda 3/16
18 STO Nidamanoor 3/16
19 STO Vemulawada 6/16
20 STO Tandur 9/16
21 STO Kodakandal 3/16
22 STO Chevella 3/16
23 STO Kaghaz Nagar 3/15
24 STO Chennur 3/15
25 STO Wankidi 3/15
26 STO Laxettipet 3/15
27 STO Mudhole 3/15
28 STO Gudur 3/15
Annexure 3.2.4
Minus balances in various PD Accounts
District
DTO/STO DDO Name Head of Account CB Amount(Rs)
Karimnagar STO Huzurabad
M M Court Huzurabad 8338-104-01 -950
MRO Huzurabad 8443-101-01 -11014
MRO Saidapur 8443-101-01 -7335
SGP Metpally 8448-109-01-003 -2532
Secretary, AMC Huzurubad 8448-120-03 -14770
MDO MP Kamalapur 8448-120-22 -57447
DTO Karimnagar MPDO,Thimmapur 8448-109-01-01 -16266
Total -110314
Nagar Kurnool STO Kollapur
Commissioner,
Nagar Panchayat, Kollapur
8448-102-03-001 -1497387
8448-102-03-03 -2294575
Annual Review Report 2016-17
57
Principal,GJC,
Kollapur
8443-123-01 -22620
8448-109-01 -93865
Sarpanch,
Pentlavelly 8448-109-01-05 -913677
Total -4822124
Sircilla DTO Sircilla HM, ZPSS, Kothapalli 8338-104-01 -8083
SEC AGL M C Sircilla 8448-102-03-001 -338769
Total -346852
Jayashankar STO Venkatapuram
SPRNCH,VPC,Mormuru 8448-109-01-005 -165963
SPRNCH,VPC,Venkatapuram 8448-109-01-005 -313969
SPRNCH,VPC,Gummodidoddi 8448-109-01-005 -73851
SPRNCH,VPC,Krishnapuram 8448-109-01-005 -16940
M.D.O,M.P.P,Wazeedu 8448-109-02-011 -97307
Total 668030
Adilabad
DTO Adilabad
Dist Sessions Judge – ADB 8443-104-01 -52978996
AMC-ADB 8448-102-02 -61678
Dy CEO ZP-ADB 8448-102-03-01 -3996676
AD-Fisheries-Nirmal 8448-102-03-02 -259578
Municipal Commissioner ADB 8448-109-03-01 -35308
CEO ZP ADB 8448-109-03-01 -107041646
Municipal Commissioner ADB 8448-120-02 -20000
Dy CEO ZP ADB 8448-109-04-07 -7687720
STO Boath
ADA R – Boath 8338-104-01 -5500
MPDO, Boath 8338-104-01 -10250
MPDO – Echoda 8448-109-01-001 -32611
AMC-Boath 8448-109-01 AMC -322899
Total -172452862
Nirmal
STO Bhaisa
Sarpanch, GP Chichond, 11th Finance
Commission 8448-109-01-004 -4588
Sarpanch, GP, Degaon, 11th Finance
Commission 8448-109-01-004 -5089
Sarpanch, GP, Jhari, 11th Finance
Commission 8448-109-01-004 -1941
STO, Bhainsa, to end of 6/216 8342-117-04-01 -1376766
STO Mudhole STO, Mudhole 8342-117-04-01 -2637160
HM, ZPSS, T/M Kirgul (B) 8338-104-01-06 -14998
STO Khanapur Sarpanch, GP, Badankurthy 8448-109-01-005 -117682
Total -4158224
Mancherial DTO Mancherial Sarpanch GP Singapur 8448-109-01-005 -266622
Ranga Reddy
STO
Ibrahimpatnam
Sarpanch Gram Panchayat, Nabelley 8448-109-001 -14737
SarpanchGram Panchayat,
Chowdarpally 8448-109-002 -17000
STO Hayathnagar Sarpanch, Gram Panchayath,
Aushapir 8448-109-001 -75010
Total -106747
GRAND TOTAL -182665153
Annual Review Report 2016-17
58
Annexure 3.2.5
Statement of Differences between ledger and system balances
Name of the DTO/STO Name of DDO HOA As per Ledger As per system Difference
STO Parkal AMC Parkal 8448-120-02 42756914 42761614 4700
DTO Nagarkurnol Tahsildar
Nagarkurnool 8443-101-01 1,15,833 1,72,621 56788
STO Achampet GP Guvvalonipally 8448-109-01-001 869 40,869 40000
STO Khagaznagar MRO Dahegaon 8443-101-01 2,52,506 13,39,019 1086513
STO Boath
GP Gudihathnoor 8448-109-01 9,35,077 10,99,868 164791
GP-Andur 8448-109-01 49,685 42715 6970
GP-Mukara
(Dharmapuri) 8448-109-01 99,608 1,09,383 9775
STO Chennur Tahsildar, Vempally 8443-101-01
1,23,075 51,31,971 5008896
STO Narsampet MRO Khanapur 8443-101-01 59,057 NIL 59057
MRO Narasampet 8443-101-01 40,406 NIL 40406
STO Utnoor RDO Utnoor 8443-117-01 53,05,397 8,89,547 4415850
STO Laxettipet Tahsildar,
Dandepally 8443-101-01 43,095 - 4,773 47868
STO Siripur Jr.Civil Judge, Sirpur 8443-104-04 1,74,065 12,43,589 1069524
STO Cherial
Dy MRO
Bachannapet 8443-101-01 NIL- 14,57,696 1457696
Dy MRO Cheriyal 8443-101-01 NIL 25,451 25451
Dy MRO Maddur 8443-101-01 NIL -29,117 29117
STO Gudur MPDO MPP Gudur 8448-109-02 8,49,318 8,85,959 36641
STO Alampur
GP Chandur 8448-109-001 6,564 1,526 5038
GP, Kyathur 8448-109-001 3,57,757 3,33,757 24000
Sarpanch, GP,
Ameravai 8448-109-001 2,04,361 --- 204361
Sarpanch, GP,
Bonkur 8448-109-001 48,110 20,610 27500
STO Makthal Sarpanch, GP,
Makthal - 7,39,870 9,12,640 -1,72,770
Total 13648172
Annual Review Report 2016-17
59
Annexure 3.2.6
Pending Certificates of Acceptance of Balances
Sl.NO. Name of the Treasury No. of CABs to be
received No. of CABs received Pending CABs
1 STO Armoor 110 0 110
2 STO Bheemgal 90 0 90
3 DTO Nizamabad 128 0 128
4 STO Madhira 148 0 148
5 STO Mallial 63 0 63
6 STO Metpalli 115 0 115
7 STO Bodhan 104 0 104
8 STO Nakrekal 64 0 64
9 STO Huzurabad 59 52 7
10 DTO Hyd Urban 240 103 137
11 DTO Kamareddy 139 00 139
12 STO Parkal 48 0 48
13 DTO Sircilla 140 50 90
14 STO Nidamanoor 76 0 76
15 STO Vemulawada 83 62 21
16 STO Tandoor 94 88 6
17 DTO Nalgonda 93 0 93
18 STO Achampet 100 83 17
19 STO Kaghaz Nagar 68 0 68
20 DTO Adilabad 1415 1212 203
21 STO Chennur 239 172 67
22 DTO Warangal 99 88 11
23 STO Wankhidi 113 110 03
24 STO Khanapur 65 28 37
25 DTO Nirmal 326 193 133
26 STO Mudhole 109 106 03
27 STO Siripur 52 49 03
28 STO Narayanpet 105 68 37
29 STO Mothkur 89 75 14
Total 4574 2539 2035
Annual Review Report 2016-17
60
Annexure 3.2.7
Amounts lying idle in CINB accounts
DTO/STO C B as on Closing Balance
STO Armoor 21/02/17 590860
DTO Nizamabad 22/02/16 30714467
STO Jagtial 03/02/17 2112826
STO Bhadrachalam 31/12/16 29996413
STO Bodhan 28/02/16 1527868
DTO Kamareddy 07/03/16 2675629
STO Yellandu 21/12/16 121398
DTO Sangareddy 31/12/16 29965843
DTO Karimnagar 06/16 65741604
DTO Nalgonda 15/03/17 30180960
DTO Peddapally 07/02/17 118756
DTO Warangal (U) 17/02/17 152033495
Total 345780119
Annexure 3.2.8
Expenditure without Budget provisions
Sl.No. DTO/STO No.of DDOs No.of HOAs Budget Provision
(Rs) Expenditure (Rs)
1 STO Andole 8 5 0 100000
2 DTO Medak 1 1 0 700000
3 DTO Kothagudem 1 1 0 80000
Total 10 7 0 880000
Annexure 3.2.9
Excess Expenditure over Budget provisions
Sl.No. DTO/STO No.of DDOs
No.of HOAs Budget Provision
(Rs) Expenditure (Rs) Excess Exp (Rs)
1 STO Narayankhed 4 2 1507698 1564250 -56552
2 STO Andole 5 5 538800 4155718 -3616918
3 DTO Medak 9 5 5053022 5230312 -177290
4 DTO Kothagudem 4 2 258003 458618 -200615
Total 22 14 7357523 11408898 -4051375
Annexure 3.2.10
Expenditure less than Budget allocated
Sl.No. DTO/STO No.of DDOs No.of HOAs Budget Provision
(Rs) Expenditure (Rs) Savings (Rs)
1 STO Andole 3 3 212000 95600 116400
Total 3 3 212000 95600 116400
Annual Review Report 2016-17
61
Annexure 3.2.11
Excess payment of encashment of surrender leave/EL encashment
SL No
DTO/STO Name of the
Employee Designation ID NO DDO
Excess Amount (Rs)
1
STO Mahadevpur
Ch. Manorama
MPHA F
1528198 PHC
Thadicharla 1181
2 R. Laxmi
MPHA F
1542213
PHC Thadicharla
1181
3 K. Aruna
MPHA F
1546732
PHC Thadicharla
1165
4
DTO Kothagudem
Veerabhadram Kangala
SGT 1628136 HM, AGHS,
Anantharam 1488
5 V Savithri VRO 1635499
Tahsildar, Mulakalapally
1513
6 B Rambabu VRO 1620873 1503
7 S Subba Rao VRO 1613381 2980
8 M Durgamma VRO 1636328 1168
9 S Srinivara Sao VRO 1620847 2960
10 A Nandu VRO 1637254 Dy Tahsildar,
Chandrugonda
2404
11 P Ramakrishna VRO 1636330 1543
12 P Laxmaiah VRO 1635336 1528
13 MdRazzaq VRO 1631958 2558
14 Vuke Ramulamma Kamati 1629916 HW, STBH,
Dammapeta 130
15 V Karaju SGT 1628444
MEO, MP Dammapeta
3400
16 K Mareswar Rao SGT 1630723 1700
17 T Nagarchari SGT 1630705 3400
18 M Balashowri LFLHM 1629532 1793
19 V Sandya Rani SGT 1630116 1648
20 J venkataswar Rao SGT 1628457 1700
21 B Kishore SGT 1628453 1685
22 G Ramachandra Rao SGT 1630160 1700
23 B Chavali SGT 1633364 1633
24 B Asha LPI HI 1645888 GHM, Govt TW
Ashram HS, Kamalapuram
1647
25 U Prasada Rao SGT 1628409 HM, AGHS,
Anantharam 1783
26
STO Parkal
V.Dayakar ,
Asst.Engr
2141018 EE, TDWSP Dn,
(RWS&S)Parkal 730
27 P.Saraswathi
E.O, PR&RD
2137651
MPDO,MPP, SHYAMPET
245
28
STO Ghanpur
D Setram - 211341 HM, Govt TW AHS (G), Ghanpur
530
29 Md. Nurullah - 2152617 300
30 A Sateeshkumar - 2122668 GHM, ZPPSS,
Ghanpur 225
31 K Shankar - 2136003 HM ZPHS,
Chagal 610
32 STO Alair B Venkateshwar Rao Dy Tahsildar - Tahsildar, Alair 15994
Total 64025
Annual Review Report 2016-17
62
Annexure 3.2.12
Huge pendency of bills
Sl.No. DTO/STO No.of Bills Pending in Delay (Days)
Treasury Bank Treasury Bank
1 STO Zaheerabad 26 16 30 to 116 30 to 115
2 STO Huzurabad 264 208 11 to 110 11 to 120
3 STO Kalwakurthy 73 73 10 to 117 10 to 103
4 STO Yellandu 181 16 52 to 113 21 to 113
5 DTO Sangareddy 82 12 30 to 142 33 to 134
6 STO Narayankhed 29 31 38 to 124 31 to 122
7 STO Andole 82 12 30 to 142 33 to 134
8 STO Parkal 18 6 7 to 75 7 to 105
9 DTO Nagarkurnool 12 78 7 to 119 10 to 92
10 STO Kollapur 94 6 9 to 128 30 to 125
11 DTO Medak 201 82 30 to 147 30 to 146
12 DTO Karimnagar 210 82 12 to 111 12 to 116
13 DTO Sircilla 191 41 13 to 117 11 to 70
14 STO Vemulawada 191 10 12 to 116 8 to 115
15 DTO Warangal (Urban) 609 462 16 to 104 16 to 96
16 STO Kodakondal 9 14 22 to 120 20 to 39
17 STO Achampet 66 41 8 to 125 8 to 122
18 STO Alampur 20 - 10 to 52 -
19 STO Narayanpet 5 - 12 to 48 -
20 DTO Gadwal 251 - 6 to 70 -
21 STO Narsapur 96 - 6 to 70 -
22 STO Bhongir 90 - 10 to 72 -
23 STO Mothkur 14 - 10 to 74 -
24 STO Ramannapeta 14 - 6 to 57 -
Total 2828 1190 6 to 147 7 to 146
Annexure 3.2.13
Non Maintenance of audit Fly Leaf Registers for the payments under ‘300’ OCS Contract
Employees
SLNO. DTO/STO No. of DDOs Expenditure
1 STO Patancheru 19 13886140
2 STO Sadashivpet 8 1352440
3 STO Zaheerabad 17 21971119
4 DTO Sangareddy 11 58513595
5 STO Narayankhed 15 504496
Total 70 9,62,27,790
Annual Review Report 2016-17
63
Annexure 3.2.14
Non deduction of TDS
DTO/STO Bill No/Date Amount Name of DDO Purpose
STO Andole
43174/ 03-03-17
54,302 Tahsildal, Vatpally Mandal Private vehicle charges for three
months
43143/ 03-03-17
1,00,000 Medical Officer, PHC, Thalelma Purchase of miscellaneous items for colouring, Flex printing of back light
and fabrication of PHC building
43158/ 03-03-17
43,309 Hostel Welfare Officer, Govt BC Boys Hostel, Siripura, Mandal
Hathnoora
Cost of Diet Charges –Grocery (Provisions)
DTO Medak
47860/ 08-03-17
1,03,088 Commercial Tax Officer, Medak Payment of House Building Rent
47751/ 08-03-17
51,240 Hostel Welfare Officer, Govt BC Girls Hostel, Shankarampet (A)
Purchase of Grocery (Provisions)
47418/ 04-03-17
81,290 Dist Transport Officer, Medak Hire vehicle bill
STO Ghanpur
42353/ 10-03-17
75,000 Hostel Welfare Officer, Govt BC
Boys Hostel (B), Ghanpur Purchase of Grocery (Provisions)
42336/ 10-03-17
1,16,521 Hostel Welfare Officer, Govt BC
Boys Hostel (B), Zaffargadh Purchase of Grocery (Provisions)
42345/ 10-03-17
1,31,345 Hostel Welfare Officer, Govt BC
Boys Hostel (A), Ghanpur Purchase of Grocery (Provisions)
Total 7,56,095
Annexure 3.2.15
Excess drawl of HRA
Name of the Employee
Design ID NO Basic Pay
HRA Drawn (20%)
Entitlement (10%)
Diff (Rs)
Period of drawal
Excess Drawn
(Rs)
Dr. Sujatharani Prof 2524746 51,720 10,344 5,172 5,172 10/16 To 02/17 25,860
Dr. Sunandini Prof 258766 53,250 10,650 5,325 5,325 10/16 to 02/17 26,625
Dr.CH. Ram Mohan
Asst. Prof.
0606863 32,470 6,494 3,247 3,247 07/16 To 02/17 25,976
Dr. Aruna Kumari
Asst. Prof.
2565212 39,020 7,804 3,902 3,902 12/16 To 02/17 11,706
Dr. A.R.Radhika Asst. Prof. 2596085 36,900 7,380 3,690 3,690 12/16 To 02/17 11,070
Dr. T. Suma Latha
Asst. Prof. 2595632 39,050 7,810 3905 3905 12/16 To 02/17 11,715
Dr. J.K. Surekha Asst. Prof. 2524772 41,590 8,318 4,159 4,159 12/16 To 02/17 12,477
Dr. D. Ram Kishan
Asst. Prof. 1251936 47,800 9,560 4,780 4,780 08/16 To 02/17 33,460
TOTAL 1,58,889
Annual Review Report 2016-17
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Annexure 3.2.16
Excess Drawl of Additional House Rent Allowance
SL No. DTO/STO Name of the Employee
Designation ID NO Period of drawal Amount (Rs)
1 STO Atmakur Vikram MNO - 3/15 to 2/16 12000
2 DTO Suryapet S.Sahodarasha Ali
MNO 1958358 4/15 to 1/17 44000
S.A.Haveela CHO 1933224 4/15 to 1/17 30000
3 DTO Nagarkurnool
N.T. Renuka Devi
MPHA(F) 1756757 1/16 to 2/17 1400
4 STO Narsapur K.Balamani M.O. PHC, Doulathabad
- 3/16 to 6/16 8000
5 K Sunitha - 3/16 to 6/16 8000
6 TSO Ramannapeta
Arundhathi Vuppala MO,PHC Munipamula
1959701 - 456
7 Prameela,Y 1959702 - 456
8 Nagamma M 1959703 - 456
9 Yadamma G MO,PHC, Chityala
1962156 - 1015
10 DTO Siddipet D. Padmavathi M.O. PHC, Kukunoorpally
- - 3000
Total 108783
Annexure 3.2.17
Irregular payment of Uniform Maintenance Allowance
SL No. DTO/STO Name of the Employee Designation Period of drawal Amount
(Rs)
1
STO Sultanabad Mirza Kamran Baig MPHS(M) 03/15 to 01/17 3150
Mohd. Naseeruddin Watchman 03/15 to 01/17 3100
2 STO Kodad Venkat Papi Reddy MO 02/14 to 01/17 3200
3
STO Huzurabad
K.Sanjeeva Reddy MPHS(M) 03/13 to 01/17 4600
4 M.Srinivas MPHS(M) 03/13 to 01/17 5400
5 K.Sadanandam MPHA (M) 03/13 to 01/17 1000
6 A.Sammaiah MPHA(M) 03/13 to 07/15 2850
7 S.Ramesh HA(M) 03/13 to 03/17 3900
8 K.Sammaiah Officer -Sub 03/16 to 01/17 1100
9 STO Chevella MD.Naseerudin M.P.H.E.O 03/14 to 02/17 3900
10
STO Kalwakurthy
M.Balram MPHEO 03/13 to 02/17 4800
11 P.Chandrasekhar Reddy MPHEO 05/16 to 02/17 1000
12 K.Venkateshwarlu MPHS(M) 12/16 to 02/17 400
13 G.Srinivasulu MPHA(M) 03/13 to 02/15 1200
14 I.Pramod Kumar MPHA(M) 05/13 to 11/16 2100
15 J.Ravi Kumar MPHS(M) 05/13 to 02/17 2700
16 B.Natraj HE 03/15 to 02/17 5800
17 K.Ravi Kumar MPHS(M) 05/13 to 02/17 5800
18 Y.Shivanandam MPHS(M) 03/15 to 02/17 2400
19 Syed Kadar OS 03/15 to 02/17 1200
20
STO Parkal
A.Swamy MPHS(M) 03/15 to 01/17 2300
21 D.Nagi Reddy MPHS(M) 03/15 to 01/17 2300
22 T.Ramulu Sub Unit Officer 03/15 to 01/17 2300
23 DTO Nagarkurnool P.Vidyasagar MPHS(M) 03/15 to 02/17 2400
Annual Review Report 2016-17
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24
D. Sreedhar Driver 03/15 to 02/17 2400
25 Y.Srinivasulu MPHEO 03/15 to 02/17 2400
26 Surender Reddy MPHS(M) 12/13 to 06/15 4900
27 Gousuddin MPHS(M) 12/13 to 06/15 4900
28 N.Venkateshwarachary MPHS(M) 08/13 to 02/17 4300
29 E.Devender MPHS(M) 12/13 to 02/17 5100
30 M.Keshavulu MPHEO 04/16 to 02/17 1650
31 O.Srinivasulu HE 03/13 to 02/17 4800
32 R.Srinivasulu MPHEO 03/13 to 02/17 4800
33 V.Srinivasulu OS 03/15 to 02/17 2400
34 Chennaiah Sweeper 03/15 to 02/17 2400
35 G.Rajagopalachary HE 03/15 to 02/17 2400
36 Abdul Majeed MPHEO 03/15 to 11/16 2100
37 G.Vijayakumar MPHS(M) 03/15 to 02/17 2400
38 MohdFasiuddin MPHS(M) 03/13 to 02/17 4800
39 K.Jagan MPHEO 06/15 to 02/17 2100
40 C.Nagaiah MPHS(M) 06/15 to 02/17 2100
41 D.Bheeklal MPHEO 05/16 to 02/17 1575
42 P.Srinivasulu CHO 06/15 to 02/17 1000
43 Ramulu MPHEO 03/15 to 2/17 2400
44 M.Ashok MHS(M) 03/15 to 11/15 1350
45 Mohammad Abdul Anwar
Ansari MPHS(M) 03/15 to 11/15 1350
46
STO Kollapur
M. Srinivasulu MPHEO 03/14 to 02/17 4600
47 K. Ramesh MPHS(M) 03/14 to 02/17 4600
48 M. Suresh Kumar MPHEO 03/14 to 02/17 340
49 B. Rajeshwar MPHS(M) 03/14 to 02/17 4600
50 N. Balaji Singh MPHS(M) 03/14 to 02/17 4550
51 N. Alivelamma OS 03/14 to 02/17 4550
52
DTO Karimnagar
P.Pratap HE 03/14 to 01/17 3500
53 K.Laxmaiah OS 03/14 to 01/17 1100
54 Md.Haji Babu MPHS(M) 03/14 to 01/17 1800
55 STO Shadnagar
P. Srinivasulu MPHEO 03/13 to 02/17 4800
56 P. Prabhu Lingam MPHEO 3/13 to 2/17 4800
57 STO Bheemadevera
pally
S.Rajakumar MPHS(M) 03/14 to 01/17 4200
58 A. Kavitha OS 03/14 to 01/17 4200
59 STO Maheswaram G.Buchaiah MPHEO 05/15 to 03/17 2300
60
STO Vemulawada
Sampath Nandare MPHEO 12/16 to 02/17 450
61 J.Rathnakar Rao MPHS(M) 03/15 to 02/17 2400
62 Srihari. E MPHA 03/15 to 04/16 1400
63 B.Mahender MHS(M) 03/15 to 02/17 2400
64 N.Balaiah MHS(M) 03/15 to 02/17 2400
65 STO Tandur
D. Ramakrishna MPHEO 08/12 to 02/17 2750
66 E. Venkateswarlu MPHEO 03/16 to 02/17 600
67
DTO Warangal(U)
Sri B. Mallesham MPHS(M) 03/16 to 01/17 1100
68 Sri P. Srinivasulu MPHS(M) 03/16 to 01/17 1100
69 Sri M. Gopal Driver 03/16 to 01/17 1100
70 STO Kodakandal D. Siddarth Radiographe 03/15 to 02/17 2400
71
STO Achampet
Sabavath Hanumanthu MPHA(M) 07/16 to 02/17 600
72 B.VijayKumar MPHEO(M) 03/16 to 02/17 1800
73 P.Radhakrishna MPHS(M) 03/14 to 02/17 4650
74 P.Niranjan Cook 03/15 to 02/17 3450
75 S.Jangamma Dhobhi 03/15 to 02/17 3450
Annual Review Report 2016-17
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76 C.Venkatnarayana Thoty 03/15 to 02/17 3450
77 Younus Ahmad OS 03/15 to 02/17 3450
78 M.Sailamma Thoty 03/15 to 02/17 3450
79 Kurvamma Sweeper 03/15 to 02/17 3450
80 D.Bheeklala MPHS(M) 03/15 to 05/16 2100
81
DTO Peddapally
A. Seetharamaiah MPHS(M) 03/16 to 01/17 1650
82 K.Srinivas OS 03/16 to 01/17 1100
83 Mohammad Younus MPHS(M) 03/16 to 01/17 1650
84 Mohammad Azaz OS 03/14 to 01/17 3500
85 Mohammad Agzar Ali OS 03/14 to 01/17 4200
86 T. Rajesham MPHS(M) 03/15 to 01/17 2300
87 B. Anjaiah MPHS(M) 09/15 to 01/17 3150
88
DTO Sircilla
Srinivasa Rao MPHS(M) 03/16 to 02/17 1200
89 P.Srinivas MPHS(M0 03/16 to 02/17 1200
90 Ali Mohammad MPHS(M) 03/16 to 02/17 1200
91 A.Srinivas MPHEO 03/16 to 02/17 1200
92 D.Rajender MPHS(M) 03/16 to 02/17 600
93 Ch.Laxmi Prasad MPHS(M) 03/16 to 02/17 3450
94 Md.AhmadAzeem MPHS(M) 03/16 to 02/17 1300
95 S.Srisailam MPHS(M) 03/16 to 02/17 1200
96 Dr. A.Sadanandam Medical Officer 03/13 to 02/17 2275
97 Syed rahmath Ali MPHS(M) 03/13 to 02/17 4800
98 S.Yadagiri MPHEO 03/15 to 02/17 2400
99 DTO Medak Renu Kumar T ME 11/16 to 2/17 400
Total 269190
Annexure 3.2.18
Excess payment of Rural Allowance to Medical Officer
SL NO. DTO/STO Name of the Employee Designation Period of drawal Amount
Rs.
1 STO Sultanabad
U.Suresh CAS 3/14 to 4/14 1000
2 Satish Chandra CAS 3/14 to 11/14 4500
3 STO Parigi T. Prasad M.O 7/15 to 2/17 30000
4 K.Sujana Goud CAS 3/15 to 1/17 46000
5 STO Vemulawada K. Santhosh Kumar M.O 3/15 to 2/17 24000
6 STO Tandur N.Spandana M.O 3/16 to 9/16 14000
7 STO Sathupally M. Ragini M.O 3/16 to 1/17 22000
8
DTO Mahabubnagar
Dr. Raghaveni - 29 months 58000
9 Dr. R. Rajini - 3 months 6000
10 Dr. Rekha 19 months 38000
11 DTO Wanaparthy
Nagaram CS 11/16 to 2/17 6000
12 B.C.Mallikarjunappa Dy.CS 11/16 to 2/17 6000
Total 255500
Annual Review Report 2016-17
67
Annexures 3.3.1
Inadmissible DR/MA paid
DTO/STO/ APPO
Name of the pensioner
Type of pension
PPO Nos Period of
Inadmissible DR/MA paid
Excess DR/MA paid
(Rs)
STO Bodhan Shameem Begum Family 02-003205/FP 8/15 to 9/16 119099
P John Service PPO.No.02-SGC-002695 9/14 to 11/15 100024
STO Banswada Shabana Fatima Family MPDO/NZB/2129/FP/15 2/16 to 2/17 33727
STO Nakrekal K Vijaya Family 04-003730/FP 12/13 to 10/14 48685
STO Ghanpur Ch. Seshikala Family 09-004549-FP 4/14 to 2/17 186709
DTO Nizamabad N Manjulatha Family Police/NZB/8192/FP/13 4/15 to 2/17 93931
DTO Khammam G. Jaya Suvarna Family 10-008366/FP 9/16 to 1/17 17320
STO Nidamanoor B. Venkamma Service A3/NLG/NSC/SP/004905 2/09 to 2/17 178934
S. Jakaraiah Service A3/NLG/NSP/SP/004922 2/09 to 2/17 171151
STO Devrakonda K. Lingaiah Family A3/NLG/SW/FP/006472 5/11 to 3/12 2200
STOAlair B Renuka Family AH/NLG/FP/344/16 3/16 to 4/16 3857
APPO Malakpet B. Vijaya Family 06-F-015019 4/08 to 2/17 336056
STO Alair B Renuka Family AH/NLG/FP/344/16 3/16 to 4/16 3857
DTO Kamareddy Saraswathi Bai Service 02-S-002076 4/16 5839
DTO Nalgonda Noor Jahan Family 04-SGC-007941 2/14 to 3/15 77567
R Ram Reddy service 04-010957/SP 9/15 to 2/17 71040
DTO Peddapally A. Anjamma Family 03-018293/FP 5/11 to 12/16 260194
DTO Nalgonda Gousiya Begum Family A3-NLG-NG-FP-007303 3/12 to 2/17 86901
Anees Begum Family A3-NLG-NG-FP-007304 8/15 to 2/17 7425
DTO Gadwal M.Suryakanthamma Family 11-SGC-005038 18/8/15 to 5/16 53272
R. Sugunamma Family 11-SGC-005909 18/7/15 to 7/15 21493
DTO Vikarabad K Adivamma Family MEDL/RRD/2416/2013/FP 19/1/13 to 4/16 222222
STO Ramannapet M. Saraswathy Family OG-S-001200 7/12 to 5/16 110483
APPO Punjagutta G. Anitha Family 06-018452/FP 11/11/11 to 9/16 7150
Total 22,19,136
Annexures 3.3.2
Excess payment of pension due to wrong consolidation
DTO/STO Name of
Pensioner PPO No. RPS
Pension to be paid)
Pension actually paid (Rs)
Diff in pension (Rs)
Excess Pension paid
(Rs)
DTO Medak Sathyanarayana 05-008948-SP
2005 6,363 6,515 152 10476
2010 11,541 11,818 277 21042
2015 2,3814 24,386 572 25878
STO Banswada Bharathi MEDL/NZB/S-
001860
2010 3,626 5,172 1,546 92760
2015 7,485 17,708 10,223 235129
STO Ghanpur Sarojana
L-WGL-S-003004
2015 8,526 15,573 7,347 81658
K Rajamma 09-005089/FP 2015 20,201 20,690 489 9592
DTO Sangareddy
Ismail Bee 05-S-5001569 2015 9,001 9,274 273 15846
DTO Warangal C Laxman 09-SGC-
005857/SP 2015 26,263 2,62,623 236360 2518574
Total 30,10,955
Annual Review Report 2016-17
68
Annexures 3.3.3
Excess Payment of Pension due to non recovery of CVP
SI. No
Name of DTO/STO/
APPO
Name of the Pensioner
PPO No. CVP not
recovered (Rs) Period of Non
Recovery
Excess Paid Amount
(Rs)
1 APPO Motigalli Md. Idris Pol/HYD/4669/SP/14
3,320 01/16 to 02/17
104880 3,704 08/11/15 to
30/11/15
3,704 12/15 to 02/17
2 APPO Nampalli S.G.Ravinder Singh
06-0713/SP 1.799 02/11 to 02/17 22300
3 STO Kodad R. Dharma Rao 04-015328/SP 6,300 10/11/15 to 01/17 92610
4 STO Madhira P.Krishna Rao 000091/04/SP 890 01/08 to 01/17 97010
5 STO Sathupalli V. Anantha Rama Rao
10-SGC-007232 1,640 20/06/08 to 01/17 170232
6 STO Parigi Nagoji 07-SGC-003924 832 12/2/08 to 02/17 90355
7 STO Devarkonda D. Anjaiah 04-016602/SP 20,658 19/02/17 to 02/17 50268
8 DTO Khammam P.Kotaiah 10-SC-007688 3,715 03/14 to 01/17 130025
9 APPO
Secunderabad Henry Bala 06-091532/SP - 02/16 to 09/16 28808
10 DTO Vikarabad Wajjid Ali 0021-SP-2004 634 09/09 to 04/16 50720
11 DTO Narsapur
P Anjaiah
DCBW/MDK/4973/2013
3,069 12/9/13 to 6/16 103221
12 STO
Ramannapeta K. Sayamma A2/NLG/LB/006938 2972 8/6/11 to 5/16 177627
13 DTO Bhongir Md. Sardaruddin APDDCF/Hyd/012378 666 11/10 to 5/16 44622
14 STO Mothkur K Yadaiah 04-015438/SP 3240 10/3/15 to 5/16 47736
15 DTO Gadwal N. Suryanarayan Setty
11-SGC-006331 58 2/13 to 5/16 2262
Total 12,12,676
Annexures 3.3.4
Excess payment of Enanced family pension beyond time limit
Name of STO Name of Pensioner PPO No Excess Amount paid (Rs)
STO Sultanabad Yousuf Bee SP-6103 59498
STO Nelakondapally H.Yellamma 001560-08/FP 166744
STO ASlair B. Gayathri FP-001293 82427
STO Huzurabad M. Durgamma FP-0001294 121116
STO Vemulawada Penta Rajamani FP-000094 88744
STO Tandoor Narsamma 07-001634/FP 195114
STO Sathupally M. Satish 2049/FP/15 125600
DTO Karimnagar B. Gayathri FP-001293 82427
DTO Warangal(U) T. Madan Mohan Rao 09-SGC-014537 116990
STO Kaghaznagar Mehra Begum 1330/2008 94820
DTO Warangal P.Lingaiah 09-004104-FP 67528
Ramchandar 09-00-4147/FP 33658
STO Utnoor NaithamIsruBai PW/ADB/FP-0001407 39953
Annual Review Report 2016-17
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STO Khanapur V.Santhamma I&CAD/AMS/S/
0002016 258579
K Laxmi ADBFP0001255 4229
STO Mancherial E.Deena 01-006241/sp 255625
DTO Adilabad Rehma AH-ADB-1983 FP 9571
K.Suvarna R&B-ADB-FP1253 52571
DTO Medchal Gangu Bai 0028-SP-2006-07 283107
Total 9,79,162
Annexures 3.3.5
Excess Payment of AQP+DR
Name of DTO/ STO Name of Pensioner PPO No Period of drawal Excess Amount of AQP+ DR
paid (Rs)
STO Alair M Narsaiah 04-SGC-006223 24.01.2017 to
31.01.2017 3860
STO Narayankhed G. Padmamma 05-S-002208/FP 06/2016 to
01/2017 16203
STO Deverakonda T. Parvathamma 04-F-001150 02/2010 to
01/2017 108824
DTO Medak Bhoolaxm 05-S-002737-F 07/2015 to
01/2017 43260
STO Bhadrachalam M. Venkamma - 09/2015 to
02/2017 22664
Total 1,94,811
Annexures 3.3.6
Excess payment due to non - effecting cut from retirement gratuity
Name of STO Name of Pensioner GPO /PPO NO. Excess Amount paid (Rs)
STO Husnabad V.T. Venkateshwarlu 03-018269/RG 205775
STO Andole Aruna Bai 05-009804/SP 15080
Total 2,20,855
Annexures 3.3.7
Excess payment due to Allotment of double pension ID Numbers
Sl.No. Name of DTO/APPO Name of Pensioner PPO No Excess Amount paid
(Rs)
1 DTO Nalgonda Gulam Yaseen 04-013732-SP 204178
2 APPO Secunderabad Mohd Ibrahim 06-07101/SP 81919
Total 2,86,097
Annual Review Report 2016-17
70
Annexures 3.3.8
Family Pension paid beyond time limit
Sl.No. Name of DTO/APPO Name of Pensioner PPO No Excess Amount paid
(Rs)
1 APPO Nampally G. SriLaxmi 06-017730/FP 1,86,508
Annexure 3.3.9
Non restoration of Commuted Value of Pension
Sl. No.
Name of APPO
Name of Pensioner PPO No Date of payment
of CVP Date of
Restoration of CVP CVP/pm in
Rs.
1
Motigalli
Ratnakala Dixit 06-S-041300 23-07-1999 24-07-2014 898
2 Rafi Ahmed 06-SGC-045775 26-02-2001 27-02-2016 2780
3 Vasisth Raj Saxena 06-S-016908 05-07-1999 06-07-2014 358
4 Janbagh Kaneez Fatima 06-S-043218 11-05-2000 11-05-2015 1694
5 Malakpet KaneezHussaini 06-S-025615 18-03-1994 18-03-2009 577
6
APPO Tarnaka
Kishan 06-SGC-042367 16-02-2000 18-02-2015 2050
7 Daisy 06-SGC-043610 26-06-2000 26-06-2015 2510
17-08-2001 17-08-2016 90
8 B.Lalitha 06-SGC-044461 29-09-2000 29-09-2016 1661
Annexure 3.3.10
Short payment of pension due to wrong consolidation
Sl. No
DTO/STO Name of the
Pensioner PPO No Reasons for short Payment
1
STO Alair
Pochaiah PR-YDR-315-
2017
Local Audit authorized Rs. 6930/- pm towards Pension but wrongly noted in system as Rs. 6475/-, Pension Paid Rs. 6475/- instead of Rs.
6930/-from 01.10.2016.
2 K Rambai A5-NLG-FP-
006357
EFP authorized @ Rs. 4085/- from 09.01.2009 up to 08.01.2016 and thereafter FP @ Rs. 2451/- under RPS 2005. However from
09.01.2016, FP is being paid @ Rs. 5058/- by consolidating Rs. 2451/- of RPS 2005 directly to RPS 2015 instead of consolidating it under RPS
2010 and then 2015.
3 K Salamma A5-NLG-FP-
006520
Local Audit revised EFP @ Rs.7640/- and FP @ Rs. 4584/- under RPS 2010 but the same was wrongly entered in system as FP @ Rs. 2516/-. Under RPS 2015, FP was consolidated from Rs. 2516/- and paid @ Rs.
5192/-. The FP has to be consolidated from Rs. 4584/-.
4 STO
Nelakondapally
K.R.K.Ratna Prasad
10-011167/SP
Authorised SP @ Rs.2,263/- pm wef 01-08-2011 in RPS 2010 scales with clear instruction in the authorization that “ Pension may be raised to minimum from time to time” The treasury disbursed /paid the SP of Rs.2,263/- pm instead of Rs.3,350/- pm (Minimum pension under RPS
2010 scales) during the period from 01-08-2011 to 31-03-2015. Further SP was consolidated under RPS 2015 scales on Rs 2,263/- and paid
Rs.4,671/-. This has resulted in short payment of pension under RPS 2010 and 2015 scales @Rs.1,067/-pm (3,350 –2,263) and Rs.2,243/-
pm (6,914 – 4,671) respectively.
5 S. Bhasker Rao 10-SGC-007732 Authorised SP @ Rs.8,953/- and NFP @ Rs.5,372/- in RPS 2005. SP and
Annual Review Report 2016-17
71
FP revised to Rs.9,013/- and Rs.5,408/- respectively. Pensioner expired on 10-12-2007. Under RPS 2015 scales, FP consolidated @ Rs.5,372/-
instead of Rs.5,408/- resulting in short payment of pension.
6
STO Parigi
V. Krishnaveni 329/A2/FP/201
0-11
Pension was consolidated to Rs. 6,377/- under RPS 2015 scales taking the basic pension as Rs 3090/- instead of Rs.3,350/- (minimum pension
to be paid under RPS 2010 scales). This resulted in short payment of pension from 1-2-2010.
7 K. Prabhavathi 07-001656
Pension was consolidated to Rs.5,857/- from Rs 3090/- under RPS 2015 scales taking the basic pension as Rs. 2838/-pm instead of Rs. 3,350/-
pm (minimum pension to be paid under RPS 2010 scales). This resulted in short payment of pension from 1-2-2010.
8 DTO
Nagarkurnool
Hussainamma LF-MNR-SW-
F001435
Authorised NPF @ Rs.524/- under RPS 1993. Eligible for NPF @ Rs.7206/- under RPS 2015 scales but paid Rs.3973/- due to wrong
consolidation. This resulted in short payment of pension amounting to Rs.1,73,179/-
9 STO
Devarakonda
P. Devi 04-004174-FP Paid family pension of Rs 6500/- instead of Rs 7139/- under RPS 2015 scales after consolidation from RPS 2010. The short payment worked
out to Rs. 11,648/- from 08/5 to 02/17.
10 STO
Nidamanoor
Rajiya A5/NLG/LB/000
716
Family pension @ Rs.8,698/- should be paid from 4/2015 instead of Rs. 6,914/-. Wrong consolidation resulted in short Payment of family
pension to the tune of Rs. 50,755/-.
11 DTO
Karimnagar
A. Mohini FP-001290
Family Pension @ Rs.3086/- paid from 28-5-2014 under RPS 2010 scales and Rs.6500/ under RPS 2015 scales which is incorrect. The
pensioner is entitled basic pension of Rs.5,599/- from 28-5-2014 and Rs.11,544/- from 1-3-2015 This resulted in short payment of Rs.
1,39,265/-.
12 STO
Jadcherla Ambuja Ramesh
11-FG-003054 NFP was erroneously taken as Rs.6,687/- instead of Rs.6,887/- while paying revised pension under RPS 2005 Scales. This resulted in short
payment of NFP under RPS 2005, 2010 and 2015 scales.
13 APPO
Nampally Sulochana
06-SGC-067604/FP
Authorized EFP @ Rs.12607/- under RPS 2005 scales upto 10.09.2015 but was paid upto 30.09.2014, resulting in short payment of pension
amounting to Rs.1,61,495/-
14 APPO
Motigally Md. Abdul
Jakkar Khan Pol/H/5970/SP
Authorized SP @ Rs.7,234/- under RPS 2010. SP revised to Rs.7,442/- vide Order No.1140/6/N/2013 dated 23-03-2013. But under RPS 2015, the SP was consolidated from Rs.7,234/- instead of Rs.7,442/- resulting
in short payment.
15 APPO
Secunderabad
K. David Nelson
06SGC026844 Authorised SP @ Rs.3524/- under RPS 1993. Consequently, due to
wrong consolidation under different RPS resulted in short payment of pension to the tune of Rs.1, 39,974/-
16 C.Lakshmi Bai 06-018828/FP
Authorized EFP @ Rs.7220/- from 9/4/2014 under RPS 2010 and @ Rs.15,290/- under RPS 2015 but she was continuously paid Rs.7220/-instead of Rs.15290/-. This resulted in short payment of pension to the
tune of Rs.40,023/-
Annexure 3.3.11
Non payment of Additional Quantum of Pension + DR thereon
Sl.No. DTO/APPO Name of
pensioner PPO No.
Date of Birth as per PPO
Date of eligibility of AQP+DR
1 DTO Khammam P Philips 10-S-001168 22/01/1931 01/02/2010
2 APPO Malakpet K. Anasooya 06-S-0613622/FP 01/07/1935 01/07/2010
Annual Review Report 2016-17
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Annexure 3.3.12
Short payment of Family Pension
Sl.No Name of the
pensioner PPONo.
Sanctioned year Amount paid
Amount actually due
Diff Rs. Period
paid from 2005 2010
1 K. Savitri POL/H/7423 1505 2778 3107 6914 3807 01/16
2 C. Stevenson 17942/FP 4935 - 2331 18471 16140 05/15
3 Ghousia Begu 06-016676/FP - 3756 4652 7550 3098 12/15
4 Sarala Devi 5849 2331 6914 8722 1808 12/13
5 Sumitra Bai 06-069491/FP 7890 8777 16280 7503 12/15
6 K. Lakshmana
chary 056042/FP 4508 3075 16872 13797 10/14
7 P. Sri Sai Charan
4908 1379 1379 7206 5827 01/14
8 Gajra Bai 717/FP 4458 8224 9199 975 09/15
9 P. Shyamal 65724 4650 9596 17404 7808 10/15
10 Prabhavati 19533/FP 8536 9596 17611 8015 10/15
11 N. Kavatha POL/H1/7343 3873 4345 7992 3647 12/15
Annexure 3.3.13
Undrawn pension for more than one year
Sl No Name of the DTO/STO/APPO No of cases
1 DTO Bhadrachalam 2
2 STO Madhira 1
3 DTO Nagarkurnool 1
4 STO Boath 1
5 APPO Chandrayanagutta 12
6 APPO Panjagutta 4
7 APPO Narayanguda 221
Total 242
Annexure 3.3.14
Delay in first payment of pension
Sl No Name of
STO/APPO Name of the
pensioner PPO NO
Date of receipt in STO/APPO
Date of first payment
Delay in days
1
APPO Chandraya
nagutta
D Shyam Sunder POL/H/02339/F 02/04/16 16/07/16 104
2 M.A.Majid 06-018829/FP 24/05/16 08/06/16 15
3 Venkat Samba Siva
Reddy 06-018705 03/06/16 18/06/16 15
4 R. Swaroopa Rani Medical/Hyd/2336/15 23/07/16 09/08/16 17
5 V.Goutham Raj 06-093241/RG 02/09/16 19/09/16 17
6 Hajera Begum Med//Hyd/2310/FP 28/11/16 21/12/16 23
7 STO CH. Pentaiah GPO NO. 87, 02/02/16 15/07/16 164
Annual Review Report 2016-17
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Andole 952/B1/SA/SRD/15-1
8 S. Laxmi 05-012702/SP 10/06/16 08/10/16 110
9 S. Laxmi GPO NO. 11, LR NO.
176/A3/SA/S 04/06/16 18/08/16 75
10 B. Krishna BCD/MDK/2425/SP/16 10/10/16 24/12/16 65
11 S. Nagamani 05-003020/FP 27/06/16 31/08/16 62
12 M. Rangamani 05-012468/SP 19/01/16 16/03/16 54
13 M. Surender Reddy ZPHS/MDK/1558/SP/16 27/06/16 04/08/16 37
14 MD.Kaseem Ali MPDO/MDK/844/SP/16 26/04/16 01/06/16 35
15 K. Sadashiva Goud 05-012746/SP 27/06/16 04/08/16 35
16 Padma Damodar 05-012739/SP 28/06/16 04/08/16 35
17
STO Patancher
u
Aliya Zishan 05-012735/SP 07/04/16 26/11/16 145
18 Kaja Premavathi 05-POLFF-000170 18/10/16 21/02/16 92
19 Nirupa Rani S 05-012860/SP 21/09/16 13/12/16 78
20 J.Narsimha Rao 05-012908-SP 23/11/16 06/02/16 77
21 Jayaprakah B J 05-012784/SP 15/07/16 27/09/16 71
22 MD Shabuddin 05-012880/SP 04/10/16 07/12/16 63
23 V. Vishnu MEDICAL/2315/DCRG/16 26/09/16 28/11/16 55
24 T. Leelarani 05-012853/SP 08/08/16 27/09/16 50
25 Vijayakumari K S 05-012500/SP 19/01/16 10/03/16 48
26 Prem Prasad Sharma ITI/MDK/249/SP/16 03/03/16 19/04/16 47
27 Rekhi Ram Sharma ITI/MDK/250/SP/16 4/3/16 19/4/16 45
28
STO Ibrahimpat
nam
Yella Reddy M 07-007975/SP 23/04/14 26/06/14 63
29 K Urmila MPDO/RRD/
3360/SP/2014 23/07/14 23/08/14 31
30 K Ramulu 07-008152 23/08/14 30/09/14 36
31 Shima Reddy 07-008208/SP 03/10/14 05/11/14 32
32 D Surender Reddy 07-008458/SP 15/05/15 15/06/15 30
33 Anjaneyulu 07-08719/SP 24/11/15 14/12/15 20
34
STO Kodangal
Ramachandrappa 11-016737SP 13/07/14 01/09/14 49
35 Hymavathi B 11-004266FP 03/08/14 07/11/14 95
36 Prabhakar K 11-016799 18/08/14 10/10/14 52
37 Rachappa S 11-016894SP 01/10/14 20/11/14 79
Annexure 3.3.15
Payment of Pension Pertaining To Other Districts
Sl.No Name of the STO Name of the Pensioner PPO No PPO ID
1
Narayanpet
Smt Aruna S 06-SC-063958 17022449
2 Smt A.Ratnamma 06-F-008497 17024927
3 Sri Mohd.Adam 05-009206/SP 17028732
4 Smt.G.Yashoda 07-S-001748 17019578
5 Sri Kistappa 05-008747-SP 17025510
6 Smt.Syedaza pasha 12-SGC-006128-FP 17021765
7
Hayathnagar
Rampally Prameela 03-S-02559 14005150
8 P Indira Devi 18-S-009110-FP 14033504
9 Surya Narayana 14-SGC-010787 14004780
10 G Seetha Mahalakshmi 20-S-005082-F 14005174
Annual Review Report 2016-17
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11 K Vijayalaxmi 11-003912-FP 14033732
12 M Anjaiah 04-SGC-008502 14006028
13 K Raghunadha Rao 18-SGC-023262 14007054
14 P Seetha Laxmi 22-015242-SP 14031480
15 A Anjaneyulu 17-SGC-007199 14031957
16 Skaik Rasool Saheb 16-SGC-011852 14005288
17 Zaheeda 04-10421-FP 14032093
18 H Janardhana Rao 04-SGC-005037 14003143
19 K Vasudevaiah 11SGC-006124 14004865
20 M Mallesham 11-012504-SP 14031241
21 P Murali Mohana Rao 04-SGC-005288 14002777
22
Ibrahimpatnam
B.Vidyasagar Raju 06-SGC-054290 14007005
23 Mahamood 10-SGC-007025 14005222
24 C.Mohan Reddy 06-SGC-044480 14006109
25 K.Vijayalakshmi 04-014428/SP 14035194
26 M.Aananda Dayalu 24-SGC-007311 14007103
27 Bharatamma 04-S-004158 14006342
28 K.Anantachary 11-SGC-010828 14033596
29 Ammayee 02-002871/FP 14032695
30 C.Sheshamma 11-SGC-007392 14004863
31 K.Srihari 11-012691-SP 14031286
32
Medchal
M. Venkateswarlu 18-SGC-024238 14005111
33 Ch.Vijaya Lakshmi 05-002345-FP 14007383
34 Ch. Amrutha Lakshmi 18-SGC-020426 14007212
35
Rajendernagar
Y Sarojinamma 20-5-008898 14031891
36 N P Sangi Reddy 15-SGC-010539 14004732
37 YFN Stripcs 20-5-008104 14031892
38 Bhima Shankara Rao 18-5-002505 14000481
39 VijayaKumar P 18-SGC-14662 14005934
40 K Kistappa 16-017257/SP 14031795
41 T Bala Gangadhara Raju 04-SGC-005934 14000303
42 Sarojini Bai D 24-SGC-006869 14032440
43 V Neerajanamma 11-SGC-005608-SP 14032530
44 M Krishnaiah 02-009286/SP 14035454
45 Mohd Abdul Rasheed 11-SGC-006779 14034242
46 Venkateswara Rao D 06-064873-SP 14032016
47 Ramabhadra Raju G 15-SGC-009524 14004965
48 C Sesha Ratnam 21-SGC-015744 14000224
49 P Govinda Rajan 06-SGC-059524 14006054
50
Vikarabad
Sharabhalinga A 06-SGC-049777 14005326
51 M.Anandakumar 06-SGC-057471 14034201
52 D.Kalavathi 04-003591/FP 14035237
53 K.Prakasham 11-013326/SP 14033106
54 Susheela Bai 06-SGC-046637 14005593
55 Joseph K 11-014294/SP 14034120
56 T.Narahari Rao 06-SGC-050572 14002411
57 G.Mallaiah 06-SGC-062182 14034828
Annual Review Report 2016-17
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58 Smt.Erramma 06-S-008472-FP 14002012
59 K.Purushotham Reddy 06-SG-021506 14033007
60
APPO Secunderabad
D.Pochaiah 05-SGC-06138 65000254
61 D.Seetha 10-S-002432/FP 65000259
62 G.RameshBabu 07-006852/SP 65013072
63 Ch.SuryaPrakashRao 18-S-0013953 65013035
64 RamanujaDass C. 07-008547/SP 25034599
65 R.PrabhakaramRao 07-006404/SP 65012873
66 G.ArunaLekha 09-SGC-08542 65000876
67 D.Padma Reddy 05-S-002718 65000835
68 M.KanakaDurga 23-SGC-005933 65000570
69 L.Suseela 21-S-011385/FP 65013541
Annexure 3.3.16
Delay in payment of Obsequie Charges
DTO/STO Name of Pensioner PPO No Date of Death
of Pensioner
Date of
payment of
Obsequies
charges
Delayed by
STO Kodangal
P Mogulaiah 11-SGC-008673 13-01-14 16-04-14 3 months
Meharunnisa Begum AHD-MBNR-4487-FP 13-03-14 05-08-14 5 months
Zohra Begum LF-RR-00360-F 27-04-14 16-09-14 4.5 months
Laxmamma A2-SA-MBNR-MEDI-S-
002854 19-02-15 02-04-15 1.5month
Chandrappa HEALTH-237-2015-SP 14-09-14 23-11-14 1.5 months
Rukkuma Bee 11-F-000253 31-10-15 04-02-16 3 months
DTO Medchal
D Kausalya 07-F-000547 27-02-13 18-06-14 4.5 months
M Kistaiah 07-PFF-000019 18-08-14 19-11-14 3 months
Y Devamma 001688-F 22-06-14 04-02-15 6.5 months
P Yadamma SPCT-HYD-SP-006761-
FP 20-04-15 06-08-15 4.5 months
Gori Bee 10-S-FP 13-05-15 03-09-15 3.5months
STO
Ibrahimpatnam
Y Vajramma SW/RRD/2032/SP 20-02-15 21-07-15 5 months
Narasamma POL-RR-RP-000657-FP 09-06-15 14-08-15 2 months
Khadeeja Bee 10-S-001221-FP 23-07-15 14-12-15 5 months
Annual Review Report 2016-17
76
Annexure 3.3.17
Non consolidation of pension under RPS 15
Sl.No. Name of STO/APPO No. of Pension cases
1 STO Venkatapuram 6
2 STO Husnabad 2
3 STO Sadasivpet 6
4 STO Patancheru 3
5 DTO Kothagudem 4
6 STO Zaheerabad 25
7 DTO Nagarkurnool 1
8 STO Yellandu 8
9 DTO Sangareddy 80
10 STO Narayankhed 21
11 STO Andole 31
12 STO Kodangal 5
13 STO Shadnagar 1
14 STO Parkal 5
15 STO Ghanpur 20
16 DTO Medak 102
17 STO Bhainsa 8
18 STO Mudhole 3
19 STO Wankidi 1
20 DTO Narsapur 1
21 STO Siddipet 7
22 DTO Vikarabad 9
23 DTO Medchal 48
24 STO Rajendernagar 2
25 STO Mothkur 2
26 STO Kodangal 5
27 APPO Secunderabad 11
28 APPO Tarnaka 5
Total 422
Annexure 3.3.18
Drawal of Two Pensions from Two different Banks/Account Numbers
DTO / STO Name of
Pensioner PPO No Name of the bank/branch
DTO Nizamabad
Sayeeda Begum 02-008077/SP 62093520746 SBH Ahmedpura, NZB
01-FG-001987 074910100153211 AB Badabazar, NZB
H Hemalatha SP-004032 62046137427 SBH PB COMPLEX, NZB
02-F-000274 059610011180204 AB, HYD ROAD, NZB
Katam Sayavva ICAAD/NZB/2068/SP 6204111407 SBI PRAGATHI BHAVAN COMPLEX, NZB
02-F-000723 180122010000268 COOP CB,YELLOMSUHA BR
P Bhagya Laxmi 000160 SP 179210100036534 AB NZB
Annual Review Report 2016-17
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02-F001068 10593040204 SBI NZB
STO Bodhan
Ch. Pattabhi Ramaiah
02-SGSC-004554/SP 35192030000017 Syndicate Bank Varni Branch
02-SGC-004091/FP 186, Syndicate Bank, Varni Branch
Karnamma
SP-009314 52078232877 SBH Bodhan
02-F-001276 35112030001443 Syndicate Bank Bodhan
Ahmadi Begum 02-009073/SP 35112200016441 Syndicate Bank Bodhan
02-007894/SP 62440435803 SBH BODHAN
Annexure 3.3.19
Drawal of two pensions from two different Sub Treasuries
Sl.No. NAME ID NO.
PPO No. NAME OF THE
DTO/STO BANK A/C NO.
1 K. Sulochana19006168 04-F-000593 Nakrekal 52145568245
SBH NAKREKAL K. Sulochana19021262 04-012075-SP Nalgonda
2 K. Rathnamma19021505 A3-NLG-SP-SW-006858 Nakrekal 62206696558
SBH NAKREKAL K. Rathnamma19009888 A3-NLG-SP-004979 Nalgonda
Annexure 3.4.1
Short payment of interest
DTO GPF A/c No. Name DOR Date/Month of FW finalization
Int. allowed
upto
Int. to be allowed
upto
Nizamabad
18-075-0127 P Pochaiah 31.05.16 10.11.16 6/16 10/2016
18-147-0159 B Gangadhar 30.09.16 24.11.16 9/16 10/2016
18-146-0131 R Swaroopa 30.06.16 07.11.16 7/16 10/2016
18-082-0112 Kursheed Bee 31.07.16 04.11.16 8/16 10/2016
18-075-0282 B Narsaiah 31.10.16 19.12.16 10/16 11/2016
18-082-0125 M Vajramma 31.07.16 21.11.16 8/16 10/2016
18-075-0120 M Chandraiah 31.10.16 03.12.16 10/16 11/2016
Mahabubnagar
14-145-0371 P Kashanna 30.09.16 - 9/16 01/2017
14-109-0197 Syed Iqbal 17.08.16 - 8/16 11/2016
14-109-1463 Laxmaiah 12.06.13 - 6/16 11/2016
14-065-0134 Syed Moulana 31.08.16 - 8/16 01/2017
14-076-0583 M Bichya 31.05.16 - 06/16 08/2016
14-145-0164 P Ramulu 31.05.16 - 05/16 09/2016
Adilabad
19-075-0014 K Lachman 7.11.12 3/16 11/12 4/2013
19-082-0354 S.Mallikarjun 8.2.16 6/16 2/16 5/2016
19-101-0109 U Narasimhulu 16.5.16 1/16 5/15 11/2015
19-147-0134 U.Ramulu 6.7.15 2/16 7/15 1/2016
19-101-0158 V.Srinivas 31.8.15 4/16 8/15 2/2016
19-095-0136 B.Sukuram 25.7.14 1/15 7/14 1/2015
19-082-0606 M.Chand Singh 31.5.16 1/16 1/15 7/2015
Annual Review Report 2016-17
78
Annexure 3.4.2
Ineligible interest paid
DTO/STO GPF A/c No. Name DOR Ineligible interest paid for the
subscriptions
DTO Nalgonda
23-104-0314 Ch Shama Bai 31.03.16 1/16, 2/16, 3/16 @ Rs.5000 pm
23-145-0107 B Yadagiri 30.04.16 2/16, 3/16 @ Rs.5000 pm
23-101-0255 B Ramakrishna 30.04.16 2/16, 3/16 @ Rs.5000 pm
23-109-0309 Ch Roshaiah 30.04.16 2/16, 3/16 @ Rs.5000 pm
23-101-0318 Mohd. Khaja Mohiuddin 30.06.16 4/16, 5/16 @ Rs.3000 pm
23-095-0171 P Ushaiah 31.05.16 3/16, 4/16 @ Rs.2000 pm
23-145-0147 C Aruna 31.05.16 3/16 @ Rs.15000 pm
23-101-0150 M Parvathamma 30.06.16 4/16 @ Rs.10000 pm
23-131-0102 V Krupadanam 31.05.16 3/16 @ Rs.10000 pm
23-095-0129 Md.Khaja Moinuddin 31.05.16 3/16 @ Rs.10000 pm
23-143-0110 K Purushotham 31.05.16 3/16 @ Rs.8000 pm
23-075-0213 D Venkateswarlu 30.06.16 4/16 @ Rs.5000 pm
DTO Nizamabad
18-075-0127 P Pochaiah 31.05.16 3/16 @ Rs.5000 pm
18-147-0159 B Gangadhar 30.09.16 7/16 @ Rs.7000 pm
18-146-0131 R Swaroopa 30.06.16 DA of 4/2016 @ Rs.7696
18-082-0112 Kursheed Bee 31.07.16 5/16,6/16,7/16 @ Rs.3000 pm
18-075-0282 B Narsaiah 31.10.16 8/16 @ Rs.10000 pm
Annexure 3.4.3
Class IV GPF accounts with minus balance to the end of March 2016
DTO No of Accounts Amount (Rs)
Nizamabad 24 (-)282458
Sangareddy 32 (-)3493323
Karimnagar 11 (-)114747
Nalgonda 21 (-)1200283
Warangal (U) 4 (-)40944
Adilabad 1 (-)78022
Total 93 (-)52,09,777
Annexure 3.4.4
TA not posted in GPF Account
Sl.No. District Name of the Subscriber GPF A/c No Presumed TA (Rs)
1 DTO Sangareddy Shivaram 017-065-0114 150000
2 DTO Karimnagar Sarojini 020-004-0375 30000
Total 180000
Annual Review Report 2016-17
79
Annexure 3.4.5
Non recovery of TA
Sl.No. Name of DTO Name of Subscriber GPF A/c No. TA Amount (Rs)
1 DTO Sangareddy Kemmasaram Manemma 017-101-0357 150000
2
DTO Karimnagar
Mohammed Jamalauddin 020-138-0112 100000
3 GudepuVenkatamma 020-007-0182 124000
4 Thodupunoori Srinivas 020-006-0729 42000
5 MuddasaniMuneeshwar 020-035-0104 105000
6 JanampallySurender Reddy 020-004-0284 52000
7 Mahamad Baba 020-016-0671 45000
8 NuneParasaRamulu 020-006-0771 30000
9 NarukvllaVidyasagar 020-016-0752 21000
10 DTO Nizamabad
JulakantiVenkanna 018-026-0113 68000
11 Waghmare Arjun 018-122-0131 50000
Total 787000
Annexure 3.4.6
Recovery of TA in more than 36 installments
Sl. No. Name of DDO Emp ID Name of Govt. servant Rate of
Instalment
No. of
Instalment
1 Head Master, Govt. TW
Ashram High School,
Cheepurugudem,
Dammapeta Mandal
1616515 J. Venkateswar rao 5000 70
2 1628307 K. Venkateswarlu 3000 70
3 1611923 L Pulla Rao 3000 70
4 1616328 N. Nagaraju 5000 70
5 1611756 B. Satyanarayana 1000 70
6 1628137 k. Seetha ramulu 2000 50
7 Head Master, Govt. TW
Ashram High School,
Kinnerasani, Paloncha
mandal
1606189 V. Satyanarayana 8000 95
8 1612019 V. Bakkyya - 70
9 1613262 B. Bhadramma - 71
10
Head Master, Govt. TW
Ashram High School,
Kamalapuram,
Mulakalapally mandal
1616334 L. Rajendra Prasad 3000 70
11 1628350 P. Babu 12500 70
12 1628357 Veera Bhukya 7000 70
13 1629961 B. Suramma 12500 70
14 1634248 B.. Ram 8500 70
15 1634310 M. Venkateswarlu 11380 70
16 1611915 B. Veeraiah 6000 90
17 1634182 V. Ramarao 5324 90
18 1628236 D. Atchamma 4646 90
Annual Review Report 2016-17
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Annexure 3.4.7
List of Non-transfer of GPF accounts from Class IV to Class III
Sl No Name of DTO /STO Name Employee ID GPF A/c No Designation
1 STO Mahadevpur
Inamil Mohammed 1527822 200110202 Agricultural Extension
Officer
2 Srinivas Kola 1500294 200220318 Jr.Asst
3 STO Armoor
G Rajeswar Shaik Mahaboob
- - Sr. Asst
4 - - Jr.Asst
5 STO Sultanabad Jawahar Botham 15177 107743 MHS(M)
6 STO Patancheru Nagabhushanam Mamilla 1800168 - Proh & Excise
Constable
7
STO Husnabad
Ravinder Reddy Panyala 1519208 - Panchayat Secretary
8 Raja Komurarah Kuthadi 1538924 - Field Assistant
9 Mazhar Mohammed 1520106 - Junior Assistant
10
STO Bhadrachalam
K Lalitha Kumari
- FNO
11 Laxman Das, E 1612244 - Forest Beat Officer
12 Laxmaiah J 1613473 - Forest Beat Officer
13 Chandramohan P 1613503 - Forest Beat Officer
14 Chandramohan P 1631369 - Forest Beat Officer
15 Ganga Bhavani P 1631372 - Forest Beat Officer
16 Veerendar M 1613506 - Forest Beat Officer
17 STO Kalwakurthy
Anasuya D - 0140650145 Record Asst
18 Fahima Sulthana - 0140640205 Record Asst
19 DTO Sangareddy
Shivaram 1819101 - Typist
20 Mohammed Rafiuddin 1814766 - Typist
21 STO Narayankhed Ashok Ch 1821847 - Junior Assistant
22 STO Andole Badri Prasad Sara 1824946 - Warden/Matron Gr-II
23
DTO Nagarkurnool
Ganesh. M - 0140770664 Hostel Welfare Officer
24 Srinivasulu. S - 0140640163 Record Asst
25 Jangi Reddy. M - 0142410128 Record Asst
26 Rawoof Abdul -- 0142410112 Record Asst
27 Balaswamy .G - 0142410164 Record Asst
28 STO Kollapur
Jayasheema Reddy Patel - 0141090565 Jr. Asst.
29 Lakshmana Swamy T - 0141090470 -
30
DTO Karimnagar
J. Rajaram 1539780 020-016-0201 MNO Gr.I
31 V.Narayana Raju 1539783 020-016-0265 MNO Gr.I
32 Abdul Abid 1533401 020-016-0677 Radiographer
33 K. Lakshminarayana 1539771 020-016-0236 MPHA
34 Sangeethan Har 1501038 020-016-0224 JA
35 M. Ramchandraiah 1551511 020-016-0749 SA
36 STO Ghanpur Suresh Pasunari 2122817
J.V.O
37
DTO Warangal(U)
J.Johnson 2107439 0211080325 M N Orderly Gr.I
38 L.Bheemanna
2107813 0211080120 M Nursing Orderly Gr.II
39 S.Kumara Swamy 2107815 0211080423 M Nursing Orderly Gr.II
40 N.Rajitha 2106184 0210580175 Jr.Asst
41 G.Ramesh 2120278 0210950146 Jr Asst
42 STO Kodakandla Madipelly Sreenivas - - Jr Asst
Annual Review Report 2016-17
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43 STO Achampet
Satyavathi Srisailam - 0141220121 Jr.Asst
44 Parvathamma Kommu, - 0141220192 Jr.Asst
45 STO Yellandu
N Rama Rao 1634404 - Jr Asst
46 G Sunder 1601916 - Typist
47 DTO Gajwel Sri Maruthi 1811007 - Sr. Accountant
48 DTO Narsapur Bhoopal Reddy G 1802326
- Sr. Accountant
49
DTO Medak
Gangadhar Basam 1815035 - Junior Assistant
50 Gopal Dobbala 1801391 - Driver
51 Gangamma Nahankali 1814907 - Senior Assistant
52 Ramulu Sandiri 1800745 - Typist
Annexure 3.4.8
Class IV GPF subscriptions less than the minimum rate (4%)
Sl.No
DTO/STO Name GPF A/c No
Subscription
(Rs)
1
STO Alair
S Mallesh 0231450105 400
2 Kotaiah K 0231450405 500
3 T Sanjeeva Reddy 13896-ZP 1000
4 G Ravindra Chary 14039-ZP 1000
5 STO Metpally T Devaiah 0200220109 500
6
DTO Karimnagar
M. Lava Kumar 020-016-0590 300
7 RachakondaMeenaiah 020-016-0697 200
8 Narukula Sailu 020-016-0710 200
9 Gajjla Srinivas 020-016-0714 200
10 Muhammad Athar 020-016-0762 200
11 Dayavala Suresh 020-022-0401 300
12 Sammeta Kankavva 020-035-0113 300
Annexure 3.4.9
Non Payment of amount towards Social Security cum Booster Scheme
SL.
No. NAME OF THE SUBSCRIBER ACCOUNT No. DATE OF DEATH
FW AMOUNT
AUTHORISED
1 P. VENKAIAH 0220750231 03-10-15 1,46,645
2 MD.FAHEEM 0220770147 16-02-16 2,07,913
3 M. RAMESH BABU 0220750424 25-11-15 2,76,733
Annual Review Report 2016-17
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Annexure 3.4.10
GPF subscriptions without GPF Account Numbers
DTO/STO Name of the Employee Designation ID NO Subscription
STO Kalwakurthy Venkataiah D HM 1716142 2000
Manjusree A SGT 1716376 2000
DTO Nagarkurnool Krishna Nenavath Operation Theatre
Assistant 1751702 1000
Annexure 3.4.11
Multiple GPF Account numbers and ID No for same subscriber
Sl.No Name of the GPF Subscriber GPF A/c No Emp.ID No DDO
1 PiduguRajesham
Attender
020-016-0643 1553018
Dy. C S G CH Peddapalli
020-016-0789 1553019
020-016-0222 1551798
020-016-0597 1552695
020-016-0683 1551799
020-016-0698 1551800
020-016-0744 1552801
020-016-0766 1551803
020-016-0772 1551487
020-021-0161 1551774
020-142-0131 1551773
2 Jeshetti Raja Venkata
Narasimha Prasad Junior Assistant
020-001-0272 1532443
MUN MEG COURT HUZURABAD
020-059-0111 1532758
020-059-0112 1532759
020-059-0113 1532757
020-059-0114 1532761
020-059-0115 1532762
Annexure 3.5.1
Non obtaining of Strong Room Fitness Certificate
Sl.No Name of the STO
1 STO Zaheerabad
2 STO Huzurabad
3 STO Kalwakurthy
4 DTO Hyderabad (U)
5 STO Narayankhed
6 DTO Sircilla
7 DTO Warangal(U)
8 STO Achampet
Annual Review Report 2016-17
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Annexure 3.5.2
Items lying idle in Strong room (safe custody)
Sl.No. Name of the STO No of items/articles lying idle
1 STO Venkatapuram 1
2 STO Mahadevpur 5
3 STO Armoor 8
4 DTO Nizamabad 31
5 STO Mallail 3
6 STO Bodhan 3
7 STO Banswada 6
8 DTO Hyderabad(U) 168
9 STO Parkal 9
10 STO Kollapur 1
11 DTO Sircilla 2
12 STO Bheemadevarapally 1
13 DTO Nalgonda 74
14 DTO Peddapally 2
15 STO Kaghaznagar 2
16 STO Boath 14
17 STO Narasampet 10
18 STO Nirmal 33
19 STO Mudhole 18
Total 391
Annexure 3.5.3
Short recovery of TSGLI
Sl.
No
Name of the
Employee ID No. Policy No. Basic Pay
Minimum
Subscription
TSGLI
subscribed
Short
subscription
1 Srinivasamma
Gazzetted .HM 1504376 652108 78,910 2000 200 1800
2 Ananda Chary P.
School Asst. 1541135 501457/A 43,680 1400 250 1150
Annual Review Report 2016-17
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Annexure 3.5.4
Recovery of Subscription without TSGLI policy Numbers
SL NO. DTO/STO Name of the Employee Designation ID No DDO
1
STO Sultanabad
Ram Chandram S VRO 1539861
Tahsildar Dharmaram Mandal Peddapalli
Dist
2 Rajaiah K VRO 1543893
3 Ramesh S VRO 1544043
4 Thirupathi J VRO 1547696
5 Vamshi V VRO 1557097
6
STO Kalwakurthy
Prasanth Kumar V B H M of Primary 1727460 -
7 Sekhar J Sec .Gr.Teacher 1729642 -
8 Malathi J -do- 1729645 -
9 Prakasa Rao B -do- 1730834 -
10 Gopal P -do- 1731414 -
11
DTO Nagarkurnool
Chandra Sekhar K Attender 1753424 PPrl,GJC,
Nagarkurnool
12 Abdul Khaja Pasha Attender 1760828 DWO,NGKL
13 CharavaakaniReddappa AE 1760884 Dy.EE,PR,SD,
Bijinapalli
14 SheelaAnchula
School Asst 1758881
HM,GAZ,GHS, Nagarkurnool
15 Gayathri Reddy K Med.Officer 1641892 MO,PP Unit,
Nagarkurnool
16
STO Kollapur
Dr.Sudheer Babu N CAS 1762147
Dy.Civil Surgeon, Govt.Civil Hospital, Kollapur
17 Ramathara P Staff Nurse 1756120
18 Sabeera Begum Thoty 1717027
19 Suresh Babu B Waterman 1734392
2021 Md Shakeel Ahmed O.S 1754098
22
DTO Warangal(U)
Suresh P AEE 2125820 EE,PR,VQC,Warangal
23 Kondaveeti Maaryran K
Multi Health
Asst.(F) 1627052 MO,MPHC,Velair,Warangal
24 Aswini Sailaja B CAS 2157805 AO,CKM Govt.Maternity
Hospital,Matwada,Warangal 25 Zeenath Sulthana CAS CAS 2157810
26 Prakash Rao D Ph. Gr.II 2107432
27
STO Achampet
Sri Prabhu P Lab Tech Gr-II 1717646 MO,PHC,Padara
28 Hanmanthu S MPHA 1763953 MO,PHC,Siddapur
29 Balamma T Sweeper 1753765 FDO, Amrabad
30 Chandu V VRO 1717317 Tahsildar, Achampet
31 Mathru Devasath VRO 1717318
32
DTO Peddapally
Sarangapani J Cook 1534626 HWO,Govt.BC Boys Hostel,
ODELA
33 Pravalika AEE 1557389 Dist.RWS & S Engineer,
Peddapalli
34 Lakshmi R Cook 1547995 Matron Ananda Nilayam, Orphanage, Peddapalli
35 Ramulu K Kamati 1556982
36
STO Gadwal
Buddanna Repalle S.G.T 1723691
MEO, Ieeja 37 Rangamma Boya School Asst 1753567
38 Habeebunnisa School Asst 1759162
39 Sri Hanumantha Reddy S.G.T 1726439
Annual Review Report 2016-17
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40
STO Kodangal
Gopal Reddy Bandagonda S.G.T 1732129
MEO, Doulatabad 41 Shanamma S.G.T 1754301
42 Swapna M S.G.T 1758784
43 Kavitha Agirishetty S.G.T 1759433
44 Nazia Sultana S.G.T 1760312
MEO, Kosgi
45 Laxmi Myadam S.G.T 1754316
46 Cheethala Devi Chikeni S.G.T 1754685
47 M Sakkubai S.G.T 1759204
48 Praveen Banu Hashmi S.G.T 1760294
49 Laxmi Manthani S.G.T 1760295
50 Ramesh Pasulodi S.G.T 1760296
Annexure 4.1
Outstanding Audit Objections
Sl.No Year No. of objections Outstanding Amount
1 2011-12 268 8107327
2 2012-13 655 19864821
3 2013-14 1,214 80893940
4 2014-15 592 340724246
5 2015-16 214 204274418
6 2016-17 329 10099980
Total 3,272 663964732
Annexure 4.2
Excess payment of Advertisement Charges
Sl.No. Major
Head DDO Name
No. of
Objections Amount
1 2220 The Asst Accounts Officer., I&PR Dept, Hyd, 6 4715776
Annexure 4.3
Excess payment of VAT
Sl.No. Major Head DDO Name No. of
Objections Amount (Rs)
1 2055 AAO, O/o Commissioner of Police,, Hyderabad CITY, 1 27937
2 2011 Accounts Officer, Legislature Dept., Secretariat, Hyderabad 1 17228
3 2055 Accounts Officer, Commissioner of Police, Hyderabad 2 77344
Annual Review Report 2016-17
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4 2055 Accounts officer, RBVRR Police Academy, Hyderabad. 2 7219
5 2055 Addl Director AND 1 8032
6 2202 Administrative Officer, Govt. Degree College for Women,
Begumpet, Hyderabad. 1 18569
7 2055 Administrative Officer, Intelligence Department, Hyderabad. 1 41320
8 2055 Assistant Accounts Officer, Commissioner of Police, Hyderabad. 1 2090
9 2056 Asst Accounts Officer, O/o Director General of Prisons &
Correctional Services, Hyderabad 1 1828
10 2041 Asst Accounts Officer, Regional Transport Authority,
Khairathabad, Hyderabad 1 22904
11 2055 Asst. Accounts officer, O/o Commissioner of Police, Hyderabad 2 10169
12 2051 Asst. Secretary, Public Service Commission, Hyderabad 8 210409
13 2052 Asst. Secretary, Finance(Claims) Dept., Secretariat, Hyderabad 2 23756
14 2011 Asst. Secretary, Legislature Dept. , Hyderabad 1 42421
15 2054 Audit Officer, Directorate of Audit, Hyderabad 1 5758
16 2055 Commissioner of Police, Hyderabad City 1 22791
17 2250 Deputy Executive Engineer, Endowment Department 1 1054
18 2052 Dy Secretary, DEO, Finance(Claims) Dept., Secretariat, Hyd 1 665615
19 2052 Deputy Secretary, Law Dept., Secretariat, Hyderabad 2 37547
20 2055 Director,RBVRR Police Academy, Octopus Hyderabad 1 239787
21 2055 Drawing Officer, Intelligence, Hyderabad 1 2966
22 2202 Principal, New Govt. Junior College,YMCA Secunderabad. 1 7223
23 2210 The Administrative Officer, Niloufer Hospital, Hyderabad 1 79186
24 2220 The Asst. Accounts Officer, IPR, Hyderabad 1 298932
25 2210 The Asst. Director(Admn.), Gandhi Hospital, Hyderabad 1 214751
26 2210 The Asst. Director(Admn.), Osmania General Hospital, Hyd 1 187107
Total 38 2273943
Annexure 4.4
Short/Non recovery of IT
Sl.No. Major
Head DDO Name
No. of
Objections Amount (Rs)
1 2202 Accounts Officer, O/o The Commissioner and Director of Collegiate
Education, Hyderabad. 2 6114
2 2055 Admin Officer, Intelligence Dept, Hyderabad 3 94964
3 2204 Admn. Officer NCC Group Headquarters Hyderabad 1 1
4 2055 Admn. Officer, O/o Director of Police Communications, Hyd 1 766291
5 2054 APAO(Bills), PAO, Hyderabad 1 42052
6 2250 Assistant Commissioner, Endowment Dept., Secunderabad 1 3326
7 2055 Asst Accounts officer, O/o Commissioner of police, Hyderabad 3 268493
8 2054 Asst PAO(Bills), PAO, Hyderabad 1 24105
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9 2853 Asst. Director of Mines and Geology, Spl. Vigilance Squad, Hyd 1 6092
10 2054 Asst. PAO, PAO, Hyderabad 1 9005
11 2054 Asst. Pension Payment Officer, Malakpet, Hyderabad 1 2150
12 3475 Asst.Controller, Legal Metrology, W&M Dept. Hyd city Zone 1 1625
13 2054 Audit officer , Directorate of Audit, Hyderabad 1 5361
14 2204 Commanding Officer(T), Girls Batallion, NCC, Secunderabad 1 1
15 2052 Deputy Secretary, Law Department, Secretariat, Hyderabad 2 445100
16 2202 DY IOS Bandlaguda 1 3034
17 2202 DY IOS Charminar Mandal 1 6196
18 2251 Dy Secy to Govt., School Education Dept., Secretariat, Hyd 1 1
19 3451 Dy. Director, O/o The Commissioner ESD(Mee seva), Hyd 2 103486
20 2202 Gazetted Head Master, Govt. Boys High School, Petlaburz, Hyd. 1 34728
21 2202 Gazetted Head Master, Govt. High School, Moazzamjahi Road, Hyd. 1 28775
22 2202 Gazetted Head Master, Govt. High School, Moazzamjahi Road, Hyd. 1 21581
23 2202 Gazetted Head Master, Govt. Boys High School, Kurmguda, Hyd. 1 3252
24 2202 Head Master, Govt. High School, Chowrajinsi Hyderabad. 1 9502
25 2202 Head Master, Govt. High School, Shahgunj Hyderabad. 1 10947
26 2202 Head Master, Govt. Primary School, Mohamood Nagar-III,
Bahadurpura Mandal-II, Hyderabad. 1 1946
27 2055 Jt Commissioner of Police(Co-ordination), Hyderabad 1 24183
28 2011 Legislature Dept, Assembly Building, Hyderabad 2 21858
29 2052 Planning Dept 1 1626
30 2056 Principal, Institute of Correctional Administration, Hyderabad 1 40400
31 2217 Regional Deputy Director of Town & Country Planning, Hyd 1 1440
32 2030 Sub-Registrar, Bowenpally, Secunderabad. 1 12380
33 2205 The Assistant Director, Archives and Research Institute, Hyd 2 6621
34 3451 The Assistant Secretary to Govt., Energy Department, Secretariat
,Hyderabad 1 1
35 2040 The Manager (Gazetted), O/o The Deputy Commissioner (CT),
Punjagutta Division, Hyderabad 1 6710
Total 44 2013347
Annexure 4.5
Expenditure on Fixture
Sl.No. Major Head DDO Name No. of Objections Amount (Rs)
1 2210 The Superintendent, Niloufer Hospital, Hyderabad 1 639630
Total 1 639630
Annual Review Report 2016-17
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Annexure 4.6
Excess Payment
Sl.No Major Head DDO Name No. of
Objections Amount (Rs)
1 2055 Accounts officer, O/o DG&IGP, Hyd 1 4000
2 2053 Administrative Officer, Collectorate, Hyderabad District 1 28100
3 2203 AO, Govt. Polytechnic, Masab Tank, Hyderabad 1 93115
4 PAO,NEW
DELHI Asst Accounts Officer, Telanagana Bhawan, New Delhi 1 53901
5 3452 Asst. Secretary to Govt., YAT&C (PMU) Dept, Secretariat,
Hyderabad. 1 70000
6 2059 Divisional Accountant Officer (Works), (R&B) City Roads
Division, Hyderabad 1 4381
7 2055 Dy. SP, Police Computer Services and Standardization 1 9109
Total 7 262606
Annexure 4.7
Excess Payment of Pay Bills
Sl.No. Major Head
DDO Name No. of
Objections Amount (Rs)
1 2059 Divisional Accounts Officer(Works), O/o EE Roads Division, Hyd. 1 15050
2 2071 Asst Director (Admn), Gandhi Hospital, Secunderabad. 2 71383
3 2071 Accounts Officer, Commissioner, Dept of AYUSH, Hyderabad 1 22172
4 2406 Dy. Director, Forest Academy, Dulapally, Hyderabad 1 10381
Total 5 118986
Annexure 4.8
Short recovery of APGLI
Sl.No. Major Head DDO Name No. of
Objections Amount (Rs)
1 2041 Asst Accounts Officer, Regional Transport Authority, Hyderabad 1 20125
2 2053 Tahsildar, Secunderabad Mandal, Hyderabad Dist. 1 3550
3 2506 Special Tehsildar II, Urban Land ceiling, Hyderabad 1 8621
4 2853 Asst. Director (Admn), Dept of Mines and Geology, Hyderabad 3 21521
5 3454 Asst. Director, Directorate of Economics and Statistics, Hyderabad 1 7550
6 PAO,NEW
DELHI Resident Commissioner, Telangana Bhavan, New Delhi 1 10625
Total 8 71992
Annual Review Report 2016-17
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Annexure 4.9
Grant-In-Aid related
Sl.No. Major Head DDO Name No. of Objections
1 2070 The Dy.Commercial Tax Officer(General)
O/o.Commissioner of Commercial Taxes, Hyd 1
2 2070 Accounts Officer, Scheduled Caste Development Dept 1
3 2225 Assistant Secretary to Government, General Admin. Dept 1
4 2235 Office of the Commissioner, Rural Development, Hyd 2
5 2235 Office of The Director, Women Development and Child
Welfare Department, Hyderabad. 2
Total 7
Annexure 4.10
Details sought for Salary/Pension grant
Sl.No. Major Head DDO Name No. of Objections
1 2205 The Secretary, Grandhalaya Samstha, Hyderabad 1
2 3451 Joint Director, I T, Electronics and Communication Dept 1
Total 2
Annexure 4.11
Misclassification of Expenditure
Sl.No. Major Head DDO Name No. of
Objections
1 2055 Administrative Officer, Intelligence Department, Hyderabad 2
2 2204 Accounts Officer , O/o Commissioner of Youth Services , Secunderabad 1
3 2205 Accounts Officer, Dept. of Language and Culture, Kalabhavan, Hyderabad 1
4 2055 Accounts officer, O/o DG &IGP, Hyderabad 2
5 2202 Administrative Officer, S.C.E.R.T., Hyderabad. 1
6 2203 AO JN Govt. Polytechnic College, Hyderabad 1
7 3452 Assistant Director, Department of Tourism, Hyd 2
8 PAO,NEW
DELHI Asst Accounts Officer, Telangana Bhawan, New Delhi 1
9 2055 Asst Accounts officer, Commissioner of Police, Hyderabad 1
10 2054 Asst Director, Directorate of Treasuries and Accounts, Hyderabad 2
11 2013 Asst Secretary to Govt., Planning Department, Secretariat, Hyderabad 2
12 2055 Asst. Accounts Officer, O/o Commissioner of Police, Hyderabad 1
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13 2029 Asst. Secretary (Admn), O/o The Commissioner of Land Administration, Hyd. 1
14 2801 Asst. Secretary to Government, Energy Department, Secretariat, Hyderabad. 1
15 2013 Asst. Secretary to Govt., Dept. of women & Child Welfare, Secretariat , Hyd 1
16 3452 Asst. Secretary to Govt., YAT & C (PMU) Dept. , Secretariat, Hyderabad. 5
17 2052 Asst. Secretary, Finance(Claims) Dept., Secretariat, Hyderabad 2
18 2435 Asst.Director Marketing, O/o The Commissioner & Director of Agriculture 1
19 2250 Deputy Commissioner (Services), Endowment Dept, Hyderabad 2
20 2055 DY SP, Police Computer Services and Standardization, 1
21 2515 Executive Engineer O/o,The Engineer-In-Chief Panchayat Raj, Hyderabad 1
22 2202 Gazetted Head Master, Govt. Boys High School(U), Golkonda Fort, Hyderabad. 1
23 2202 Gazetted Head Master-II, Govt. Boys High School, Rezimental Bazar,
Secunderabad. 1
24 2055 Jt. Commissioner of Police(Co-ordination), Hyd 1
25 2055 IGP, Greyhounds, Hyderabad 1
26 2801 The Asst. Secretary to Government, Energy Department, Secretariat, Hyd. 6
27 3451 The Asst. Secretary to Government, I&CAD, Secretariat, Hyderabad. 1
28 2040 The Deputy Commissioner Tax Officer (Genl), O/O The Commissioner of
Commercial Taxes, Hyderabad 1
29 2425 The Dy Registrar(HO), O/o the Special Commissioner for Co-operation and
Registrar of Cooperative Societies , Hyderabad 1
30 2251 The Dy. Secretary to Govt., Labour and Employment Trg., Factories Deptt.
Hyderabad 1
31 3452 The Tourist Information Officer, Department of Tourism, Hyderabad. 4
Total 50
Annexure 4.12
Observations on AC/DC Bills
Sl.No. Major Head DDO Name No. of Objections
1 2052 The Accounts Officer, Department of Protocol, Hyderabad 1
2 2055 Joint commissioner of Police, (Co-ordination), Hyderabad city 2
3 2055 Admin officer police transport organization, Hyderabad 1
4 2070 The Accounts Officer, Department of Protocol, Hyderabad 1
5 2202 Assistant Director ,O/o The District Educational Officer, Hyderabad. 1
6 2204 The Jr. Accounts Officer, NCC Directorate, secunderabad 1
Total 7
Annual Review Report 2016-17
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Annexure 4.13
Short/Non recovery of General Provident Fund Subscription
Sl.No Functional
Major Head DDO Name No. of Objections Amount (Rs)
1 2052 The Asst. Secretary, GAD Dept., Secretariat, Hyd 1 0
2 2055 Inspector General of Police (Training), O/o DGP, 1 1482
Total 2 1482
Annexure 4.14
Want of Documents/Details/Orders
Sl.No DDO Name No. of Objections
1 Admn. Officer, Police Transport Organisation, Hyderabad 1
2 AAO, O/o the Commissioner of Prohibition and Excise, Hyderabad. 1
3 Accounts Officer, Department of Language and Culture 3
4 A O, O/o Commissioner & Director of School Education, Hyderabad. 2
5 Accounts Officer, O/o DG&IG, Hyderabad 1
6 Accounts Officer, O/o Director of Adult Education, Hyderabad. 2
7 A O, O/o Director, Dept for Welfare of Disabled and Senior Citizens. 1
8 Administrative officer, Central prison, Hyderabad 1
9 Administrative Officer, Collectorate, Hyderabad District 3
10 Admn. officer, Intelligence Department, Hyderabad 1
11 AO, GDCW, Begumpet, Hyderabad. 1
12 AO, O/o CCE , Hyderabad 1
13 AO, O/o DIE , Hyderabad. 1
14 APAO(Bills), PAO, Hyderabad 1
15 Assistant Accounts Officer, Govt. Text Book Press, Hyderabad. 3
16 A A O, O/o Commissioner of Health & Family Welfare, Hyd 2
17 Asst Accounts Officer, O/o The Commissioner of Proh. & Excise, Hyd 1
18 Assistant Director Archives & Research institute Tarnaka, Hyd 1
19 Assistant Director, O/o the District Educational Officer, Hyderabad. 1
20 Asst Secy (ENFT), O/o Director of Enforcement (Proh & Excise), Hyd. 1
21 Assistant Secretary to Govt, Energy Department, Secretariat, Hyd 1
22 Assistant Secretary to Govt. & , YAT&C (PMU) Dept. Secretariat, Hyd 1
23 Asst Accounts Officer, RTA, Hyderabad 1
24 Asst. Accounts Officer, Director of School Education, Hyderabad 1
25 Asst. Accounts Officer, Govt. Printing Dept, Hyderabad 1
26 Asst. Accounts Officer, O/o DG of Prisons & CS, Hyderabad 1
27 Asst. Commissioner, Revenue (DM-I) Department, Secretariat, Hyd. 1
28 Asst. Director(Admn) Archaeology& Museum Hyderabad 1
29 Asst. Inspector General (R & S), O/o C & I.G. Regn. & Stamps, Hyd. 2
30 Asst. PAO(Bills), PAO, Hyderabad 1
31 Asst. Secy to Govt Dept for Women Children Disable and Senior Citizens, Hyd. 1
32 Asst. Secy to Govt. Industries & Commerce Dept. Secretariat, Hyd 1
33 Asst. Secy to Govt. Scheduled Caste Development Department, Hyd 1
Annual Review Report 2016-17
92
34 Asst. Secretary to Govt., Planning department, Hyderabad. 3
35 Asst. Secretary to Govt., Scheduled Caste Development Department 1
36 Asst.Director (H&T), Director of Handloom and textile, Hyderabad 1
37 Asst.Director(Admn), O/oDirectorate of Mines and Geology, Hyd. 1
38 Asst.Director(H&T), Director of Handloom & Textile Hyderabad. 3
39 Asst.Director, O/o,The Commissioner of Sugar & Cane,Nampally, Hyd 1
40 Audit Officer, Directorate of Audit, Hyderabad 1
41 Commissioner of Sugar & Cane, Hyderabad. 1
42 Deputy Commissioner of Endowments Department, Hyderabad. 1
43 Deputy Director, Directorate of Economics & Statistics, Hyderabad. 1
44 Director of Panchayat Raj & Rural Employment Hyderabad. 1
45 District Minorities Welfare Officer, Hyderabad 2
46 Drawing Disbursing Officer, SA Society, Govt. of Telangana, Hyd. 3
47 Drawing Officer, Intelligence Department, Hyderabad 1
48 Dy. District Vocational Education Officer, Hyderabad 1
49 Dy. DVEO, O/o Dist. Vocational Education Officer, Hyd & Medak 1
50 Dy. Regr (HO), O/o The Commr for Coop and Regr of Cooperative Societies, Hyd. 1
51 Dy. Transport Commissioner(Enf), O/o Transport Commissioner, Hyd 1
52 Head Mistress, G H S Galbalguda, Hyderabad. 1
53 Joint Director, ITE & C Dept., Hyderabad 1
54 Junior Accounts Officer, Commissioner & Director of Agriculture 6
55 Junior Accounts Officer, Commissioner of BC Welfare, Hyderabad 1
56 Junior Accounts Officer, O/o Director of Animal Husbandry, Hyd 1
57 Law Department, Secretariat, Hyderabad 1
58 Manager (Gazt), O/o The Dy. Commissioner (CT), Rural Division, Hyd 1
59 Member Secretary, Biodiversity Board, Hyderabad 1
60 O/o The Commissioner of Rural Development 2
61 Tahsildars, Musheerabad & Amberpet Mandals 1
62 Accounts Officer, O/o Commissioner & Director of School Edn, Hyd 2
63 AO, O/o Commr of Inquiry on Socio-economic and Ednl Condition of Muslims, Hyd 1
64 The Administrative Officer, Disaster Response & Fire Services, Hyd. 2
65 The Assistant Accounts Officer , Govt Text Book Press, Hyderabad 2
66 The Assistant Secretary, PSC, Hyderabad 1
67 The Asst. Accounts officer, IPR, Hyderabad 2
68 Asst. Secretary, Finance(Claims) Department, Secretariat, Hyderabad 2
69 The Asst. Secy, General Administration Department, Secretariat Hyd 3
70 The Asst. Secretary, Planning Department, Secretariat, Hyderabad 1
71 The Asst. Secretary, Revenue Department, Secretariat, Hyderabad 1
72 The Asst. Secretary, TR&B Department, Secretariat, Hyderabad 2
73 The Dy Commercial Tax Officer, O/o Commissioner Of Commercial Taxes, Hyd 1
74 The District Minorities Welfare officer, Hyderabad 2
75 The Joint Transport Commissioner & Secretary, RTA, Hyderabad 1
76 Manager, O/o The Regl Jt Dir, Animal Husbandry Department, Hyd 1
77 The Principal, Govt. Institute of Leather Technology, Darga, Hyd. 1
78 The Secretary, Hyderabad City Grandhalaya Samstha, Hyderabad 1
Total 110
Annual Review Report 2016-17
93
Annexure 4.15
Miscellaneous
Sl.No Major
Head DDO Name No. of Objections
1 2011 Accounts officer, Legislature Dept, Assembly Buildings, Hyd 2
2 2052 Asst. Secretary to Govt., GAD, Secretariat, Hyderabad 1
3 2055 Accounts officer, O/o Commissioner of Police, Hyderabad 1
4 2055 Accounts Officer, O/o The DG & IG of Police, Hyderabad 4
5 2055 Admin Officer, Intelligence Dept., Hyderabad 3
6 2055 Admin Officer, O/o Director, Police Communications, Hyd 2
7 2055 Administration Officer, O/o OCTOPUS, Hyderabad, 1
8 2055 Administrative Officer O/o LPRB, Hyderabad 1
9 2055 Asst Accounts officer, O/o Commissioner of Police, Hyd 1
10 2052 Asst Secretary to Govt, Finance (Claims) Dept. Hyderabad 1
11 2052 Asst Secretary to Govt, Finance (Claims) Dept. Hyderabad 1
12 2052 Asst Secretary, Finance (Claims) dept, secretariat, Hyd 1
13 2055 Asst. Accounts Officer O/O Commissioner of Police, Hyd 1
14 2013 Asst. Secretary to govt., Transport, Roads& Building Dept., Secretariat
,Hyderabad 1
15 3456 Chief Rationing Officer & Ex-Officio E.D. Consumer Affairs Food & Civil Supplies,
Hyderabad. 1
16 2851 Deputy Director (H&T), O/o Director of Handloom Textiles &Apparel Export
Park, Hyderabad 2
17 2014 Deputy Registrar, High Court of judicature, Hyderabad. 1
18 4216 Director, Weaker Section Housing Program, Hyderabad 1
19 2055 Dy. SP, Police Computer Services and Standardization, Hyd, 1
20 2014 Joint Registrar, High Court of judicature, Hyderabad. 2
21 2401 Junior Accounts Officer, O/o Commissioner and Director of Agriculture, Hyd. 1
22 2425 Registrar of Coop. Societies, Hyderabad 1
23 2236 The Accounts Officer, O/o Commissioner of Women Development and Child
Welfare Department, Hyderabad 1
24 5053 The Asst. Secretary to Government, Infrastructure and Investment (OP/Claims)
Department, Secretariat, Hyd 1
25 2051 The Asst. Secretary, Public Service Commission, Hyderabad 2
26 2406 The Drawing & Disbursement Officer, Gardens Dept, Dept of Horticulture,
Hyderabad 1
27 2425 The Dy Registrar(HO), O/o the Special Commissioner for Co-operation and
Registrar of Cooperative Societies , Hyd 2
28 2403 The Jr Accounts Officer, O/o Dir of Animal Husbandry, Hyd 4