STATE AUDIT DEPARTMENT The Registrar, State Audit … Consolidate Audit Report.pdf · 2014. 1....

GOVERNMENT OF ANDHRA PRADESH STATE AUDIT DEPARTMENT

From The Director State Audit Department, AP, Hyderabad.

To The Registrar, Horticulture University, Venkataramannagudem, Tadepallygudem, West Godavari District

. .

Lr. No. / DAO / State Audit / 11 Dt 18-06-2011. Sir, Sub: - State Audit – Consolidate Audit Report on the accounts of Andhra Pradesh .Horticultural University for the Year 2009-2010 is forwarded -Reg * * * * * * I herewith forward the consolidated Audit Report of Andhra Pradesh

Horticultural University, Venkataramannagudem, West Godavari District for the year

2009-2010.You are requested to furnish explanations in duplicate within two months

from the date of receipt of this Report and also to furnish a copy of resolution by the

Board of Management approving thus.

Yours faithfully,

For Director

Copy submitted to the Agril Production Commissioner &

Principle Secretary to Government, Hyderabad

2

GOVERNMENT OF ANDHRA PRADESH

STATE AUDIT DEPARTMENT

CONSOLIDATED AUDIT REPORT

ON THE ACCOUNTS OF

ANDHRA PRADESH

HORTICULTURAL UNIVERSITY

VENKATARAMANNAGUDEM

WEST GODAVARI DISTRICT

FOR THE YEAR 2009-2010

3

CONSOLIDATED AUDIT REPORT ON THE ACCOUNTS OF ANDHRA PRADESH

HORTICULTURAL UNIVERSITY, VENKATARAMANNAGUDEM, WEST GODAVARI

DISTRICT FOR THE YEAR 2009-2010.

Name of the Auditor : Sri M.B.Ramesh Kumar District Audit Officer. 01-04-09 to 31-03-10 Time taken for audit: 01-05-2010 TO 31-03-2011 The office of the Vice – Chancellor was held by

1. Dr. S.D. Sikhamani 01-04-2009 to 31-03-201 0

Vice –Chancellor

The office of the Registrar was held by the followi ng officer

1) Dr. P.Suryanarayana Reddy 01.04.20 09 to 31.3.2010

Registrar

The office of the Comptroller was held by the foll owing officer

1) Dr. P.Suryanarayana Reddy 01.04.2009 to 31.3.2010 I/c Comptroller

4

3. GENERAL FINANCIAL REVIEW

Andhra Pradesh Horticultural University was established on 26th June 2007,

under the act 30 of 2007 of the Andhra Pradesh State Legislature and named ‘Andhra

Pradesh Horticultural University’. The Director of State Audit, Andhra Pradesh,

Hyderabad, is conducting the Audit of the university from the date of its inception.

University mainly receives its funds from the State Government by way of Block grant

and grants under state plan. Besides the University receives grants from the I.C.A.R

for undertaking Research Projects and for Educational Development Schemes, the

University also receives Grants from Government of India as well as from other

agencies for Specific Projects.

Total receipts of the University for the Year 2009-2010 are 50,83,27,000 this

consists of State Plan Grant is 33,93,76,000 Grant from I.C.A.R, is 8,69,46,000,

Grant from G.O.I is 90,74,000, Grant from other agencies is 22,80,000, Direct

receipts 1,70,28,000, Departmental Schemes of State is 4,56,35,000 and NAIP

79,88,000. The irregular and improper expenditure, short accounting of Income due

to the University and improper maintenance of registers are reported to the Registrar,

AP Horticultural University and to the Government.

The main functions of the University are to provide education in Horticulture,

Research in Horticulture and to conduct Extension programmes in classification of the

improved technologies and transfer of technologies to the farmers of the state in the

field of Horticulture. The University is having 1 Administrative Office,4 Horticultural

colleges and 5 Horticultural Polytechnics and 28 Research Stations through out the

state.

5

STATEMENT SHOWING HORTIUCLURE COLLEGES & RESEARCH S TATIONS

Horticulture Colleges

Horticulture Polytechnic,

Colleges

Horticultural Research Stations

Rajendranagar

Kalikiri

Peddapuram Cashew Bapatla Kovvur Ambajipet Malyal

Mojerla Madakasira

Pandirimamidi Citrus Petlur Jagitial V.R.Gudem Vijairai

Anantharajpet Ramagirikilla Lam Citrus Thirupathi Nuzvid Mallepally Mahanandi

V.R.Gudem RC.Puram

Adilabad Herbal garden R nagar

Grape R nagar Ananthapur Chinthapalli

Adilabad Ananthrajpet Floriculture R nagar

FRS Sangareddy Darsi Aswaraopet

Betelwine V R Gudem

Vegetables R nagar

TRS Kammarpalli

6

S. No. CATEGORY OF INSTITUTIONS No. of Institutions

1. Administrative Office 1

2. Horticultural Colleges 4

3 Horticultural Polytechnics 5

4 Research Stations & Other Offices 28

Total No. of Institutions 38

7

The annual audit on the accounts of the institutions of university

was conducted during 2009-2010 for 38 institutions as detailed in the

statement.

288 Audit objections involving an amount of 28,66,73,962 are

pointed out in the Audit Notes of Horticultural Colleges, Horticultural

Polytechnic Colleges, Horticulture Research Stations, and Administrative

Office., of the University issued separately, which should be read as part of

this Audit Report. Some of the objections raised during the year are detailed

in this Consolidated Audit Report.

The total Audit Objections are grouped into 9 categories as detailed in

the Annexure and audit paras specifying the amount involved in each are

made category wise detailed in supporting statement furnished for each

category and a brief narration of each category is given in the foregoing

paras.

The receipts and charges for the year 2009 – 10 are

50,83,27,000 and 56,21,01,000 respectively.

8

Maintenance of Bank Accounts in A.P.Horticultural U niversity

The grants are released by the Government to meet the deficit in the

recurring Administrative expenditure of University. The details of the

Accounts operated by the University are as detailed below.

S. No. Name of the Account Account No. Branch

1. P.D. Account 8448-00-110-00-54-000-000 SBI, TP Gudem DDO Code.No. 0414-0103-001 2. ANDHRA BANK 1. Comptroller Account 2529 Andhra Bank Tadepallygudem 2. Asst. Comptroller Account 2548 Andhra Bank Tadepallygudem

The Grants released by the Government are credited to P.D. Account,

then transferred to the Andhra Bank Accounts, afterwards they will be

allocated to different accounts.

9

FIXED DEPOSITS

There are 29 numbers of Fixed deposits worth of 89755141.91

at the close of audit ( List enclosed)were available at the Administrative Office

A.P. Horticultural university Venkataramannagudem as detailed below

Sl No Category Amount

1 GPF 72197668.91

2 CPS 15607818

3 EWF 1746553

4 Endowments 203102

Total 89755141.91

10

CADRE STRENGTH

The Total Cadre strength of AP Horticultural University for the year 2009-2010

is detailed below ( list enclosed).

Sl.No No. of Posts

sanctioned

Working No of Posts

vacant

1 267 ( Teaching) 197 70

2 531(Non teaching) 368 163

11

1. Variation in Account Figures. (Code. 1)

1 Audit objection involving an amount of . 9,79,678 is pointed out

on Variation in Account Figures/Difference between the cash book balances

and the pass book not explained by preparing the reconciliation

statements./Receipts and Expenditure not reconciled and certified by the

Assistant comptroller. Action would need to be taken to rectify the

discrepancies. (Statement No. 1)

2. Diversion of Funds and Grants (Code. 3)

8 Audit objections involving an amount of . 1,37,25,948 is

pointed out towards diversion of funds. Action taken in this matter

need to be intimated to audit on diversion of grants i.e. grants

sanctioned for a specific purpose spent for another purpose and inter-

transfer of funds from G.F to ICAR funds (Statement No. 2)

3 Non –Utilization of grants (Code4)

1 Audit objection involving an amount of . 8,64,800 is pointed

out on Non –Utilization of grants. Action taken in this matter need to be

intimated to audit (Statement No 3)

4. Short collection of Dues. (Code. 7)

8 Audit objections involving an amount of . 26,42,814 were

raised on Revenue by way of rent of residential staff quarters and

Hired Buildings not realized & remitted to AP Horticulture University

funds. Action would need to be taken to collect the amount and

remitted to AP Horticulture University funds. (Statement No. 4)

5. Violation of Rules (Code. 9)

117 Audit Objections involving an amount of . 1,61,74,338-00

were pointed out towards violation of rules. Action would need to be

taken to rectify the defects and pointed to audit. (Statement No. 5)

12

6. Non – Remittance of deduction / Recoveries (Code. 10)

47 Audit Objections involving an amount of . 26,92,940-00

were raised towards Non-remittance of deductions. Action would need

to be taken to remit the amount to the concerned head of account.

(Statement No. 6)

7. Non-production of Record (Code. 11)

50 Audit objections involving an amount of 24,53,18,521-00

were raised on Non Production of Records, Vouchers, Files, Service

Books, Stock Registers & Service Registers etc., Action would need to

be taken to produce the same to audit for verification.

( Statement No. 7)

8. Excess payments (Code. 13)

45 Audit objections involving an amount of .13,89,750-00

were pointed out with details of excess payments, which were made

without the provision in the rules and in admissible payments. Action

would need to be taken to recover the same from the person or

persons responsible and remit to university funds.

(Statement No.8)

9. Others (Code. 18)

11 Audit Objections involving an amount of .28,85,17300

towards Non- Maintenance of Registers etc., Action would need to be

taken to maintain the Registers and other defects pointed out to be

rectified and produce to audit for verification. (Statement No. 9)

13

Receipts and Charges

The receipts and charges for the year 2009-2010 were 50,83,27,000

(6,54,49,000 (O.B) + 50,83,27,000=57,37,76,000) and 56,21,01,000

respectively

Result of Audit

The result of audit for the year 2009-2010 is fairly satisfactory.

for DIRECTOR of State Audit, A.P Hyderabad

14

ANNEXURE

STATEMENT SHOWING THE AUDIT OBJECTIONS

Sl. No Categories of audit objections

Code No No. of Audit Objections

Amount Involved

In .

1 Variation in Accounts Figures 1

1 979678

2 Diversion of Funds & Grants 3

8 13725948

3 Non-utilisation of Grants 4

1 864800

4 Short Collection of Dues 7

8 2642814

5 Violation of Rules 9

117 16174338

6 Non Remittance of deductions / Recoveries

10

47 2692940

7 Non Production of Records 11

50 245318521

8 Excess Payments 13

45 1389750

9 Others 18

11 2885173

Grand Total: 9 288 286673962

15

Code 3 01. Payment of SRF salaries and contingent expendit ure incurred

from non-plan budget instead of DBT Project – not a dmissible needs reimbursement - . 9,76,471

During the course of audit on the accounts of All India Co-ordinated

Research Project (AICRP), Citrus Research Station, Tirupathi for the year

2009-10, it is noticed that the following Cheques were issued towards SRF

salaries and contingencies of Department of Bio Technology Project, (DBT),

Government of India as detailed below by the APHU Venkataramannagudem.

Sl. No.

Cheque No./ Date

Particulars Amount .

1 812295/ 2.4.09 Purchase of chemicals, stationery articles and telephone charges

70,154

2 070005/ 9.4.09 (2) SRF salaries 3/09 30,100

3 070023/ 5.5.09 Telephone charges BSNL 602

4 070029/ 8.5.09 (2) SR salaries for the month of 4/09 30,100

5 070038/ 5.6.09 Telephone charges 578

6 070052/ 8.6.09 (2) SRF salaries for the month of 5/09 30,100

7 070070/ 6.7.09 (2) SR salaries for the month of 6/09 &

Telephone charges

30,604


9 887607/ 10.9.09 (2) SR salaries for the month of 7/09, 8/09 41,266


2,34,291

On verification of grants and expenditure statement for the period

1.4.08 to 31.3.2009 it is noticed that an amount of .7, 42,180 was spent on

DBT Project by the APHU Venkataramannagudem without receiving any grant

from the Funding Agency.

Action need to be taken to reimburse the amount of .7, 42,180

(2008-2009) + 2,34,291 (2009-2010) = 9,76,471 from the DBT Project which

was diverted from Non-plan, and remit the same to APHU General Fund

under intimation to audit.

16

A N N E X U R E Statement of expenditure referred to in Para 9 of t he Utilization Certificate

Showing grants received from the Department of Biotechnology and the expenditure incurred during the period from 1st April 2008 to 31st March 2009 (Rs. In Lakhs)

Item Unspent balance carried forward from previous year as per Do No.BT/ PR 6783/

AGR/ 05/ 310/ 05 dt: 30.5.08 of the Under Secretary

Grants received

from DBT during the

year

Other receipts/ interest

earned if any, on the DBT grants

Total Col. (2+3+4)

Expenditure (excluding

commitments) incurred during the year 1.4.08

to 31.3.09

Balance (5+6)

Remarks

Non-Recurring -- -- -- -- -- -- (i) Equipments 14,82,000 -- -- 14,82,000 -- 14,82,000 Equipment will be

purchased during the year 2009 delay has occurred due to non-transfer of funds from A.N.G.R.A.U. to A.P.H.U., VR Gudem.

Recurring -- -- -- -- -- -- i) Human Resource ii) Consumables iii) Travel iv) Contingency v) Overheads (if applicable)

3,25,800 1,17,566

35,000 19,397

1,00,000

-- -- 3,25,800 1,17,566

35,000 19,397

1,00,000

3,31,100 1,17,20 12,308 17,615

1,00,000

5,300 (-) 546 (+) 22,692 1,782

--

Total Rs. 20,79,763 -- -- 20,79,763 5,78,043 15,01,720 -- i) Human Resource ii) Consumables iii) Travel iv) Contingency v) Overheads

--

-- -- -- 1,61,666 -- --

2,471 --

-- --

Total Rs. *7,42,180 -- • Certified that an amount Rs.7,42,180 has been paid to the DBT project by the APHU without release of 2nd year grants from the DBT, New Delhi up to August. Further, the University due to non-release of funds returns the following bills from the DBT, New Delhi.

Pay bill for the month of September 2009 - 15050 Telephone charges - 896 Purchase of chemicals Bill No. 1 - 2206

2 - 5385 3 - 3549 4 - 8691

Total - 35777 are returned by the University due to non released funds by the Department of Biotechnology, New Delhi

17

CODE 3

02. PRINTING OF ANNUAL REPORTS UNDER THE OTHER HEAD OF

ACCOUNT - 1,37,540

During the course of audit on the accounts of Administrative Office of

Andhra Pradesh Horticultural University, Venkataramannagudem for the year

2009-2010. On verification of the voucher no. 10414 dt.31-03-2010, it is

noticed that an amount of 137540 has been paid to M/s. Swapna

Art Home, Vijayawada towards printing and supply of 300 copies of Annual

report of APHU for the year 2008-2009. The Expenditure in connection with

the above said printing of annual reports of APHU was met from the head of

account 321106-5 i.e. Amenities – student counseling and placement health

facilities, which is irregular and can not be admitted in audit. Ratification

orders from the University Authorities for the above diversion of funds under

other head of account need to be obtained and produced to audit for

verification.

18

Code-4

03. Sanction of amounts towards various development al works at

HRS, Darsi –Amount not utilized –Needs immediate ac tion ..8,64,800

During the course of audit of Horticultural Research Station, Darsi for

the year 2009-10, an amount of . 9,00,000 has been sanctioned by the

Director of Research, AP Horticulture University, Venkataramannagudem vide

Proc.No.57/Res/Model Nursary/2008,Dt:30-12-08 for establishment of Model

Nursery at Horticulture Research Station, Darsi. The work has been entrusted

to the National Co-operative consumer Federation ( NCCF) at the following

rates.

Sl. No Particulars Amount

. 1 Shade net House size 34X34Ft 4,50,840 2 Vermi Compost House 54X18Ft 2,25,000 3 Digging of borewel to a depth of 300 ft submersible

motor & starter Pump and accessories and a PVC deliver pipe line for 200 metres

1,60,000

4 Installation including Service Tax 29,000 8,64,800

An amount of .8,61,800 was drawn on 31-3-09 and kept in the

General account of HRS Darsi. But the above work has not been

commenced by the agency even after lapse of 22 months.

Immediate action would need to be taken to complete the work which

was entrusted to NCCF or to call fresh tenders to establish model nursery for

effective use of the funds and to help the farmers of HRS Darsi. Action need

to be taken in this regard under intimation to audit.

19

Code :7

04. NON-COLLECTION OF TUITION FEE FROM THE STUDENTS TILL THE CLOSE OF AUDIT - NEEDS REIMBURSEMENT

. 1,04,534.

During the course of audit, on the accounts of College of Horticulture,

Mojerla for the year 2009-10, On verification of the Demand Collection and

Balance Statement as on 31-03-2010, it is noticed that an amount of

. 1,04,534 was due from the students towards tuition fee.

Out of 15,83,465 only an amount of 14,78,931 was collected from

the students leaving a balance of 1,04,534. ( statement enclosed)

Action would need to be taken to reimburse the balance amount of

tuition fee . 1, 04,534 from the students/Government, and credited to the

APHU General Fund Account under intimation to Audit.

20

Demand Collection Balance Statements

Particulars of fees Collected from the Students Dem and Collection

Balance Statement

Name of the College : College of Horticulture, Moje rla, Mahaboobnagar

Andhra Pradesh Horticultural University

Year Sl. No

Total No.of Students (Semester wise

Amount of fees to be collected

(University fund) in

.

Amount Collected in

.

Balance to be

collected in .

Remarks

2007-08 1 I Semester – 46 x 3,510 1,61,460 1,61,460 -Nil-

2 II Semester – 46 x 3,010 1,38,460 1,38,460 -Nil-

2008-09 3 III Semester 46 x 3,110 43 x 2,770 -------------- Total: 89

2,91,410 2,91,410. -Nil- (Scholarship Amount not received for the concerned students)

4 IX Semester – 46 x 2,510 43 x 2,770 --------------- Total: 89

2,34,570 2,29,750 4,820. -

2009-10 5 V Semester 44 x 2,510 43 x 2,870 36 x 4,160 --------------- Total: 113

3,83,610 3,53,840 29,770 -

6 XI Semester 44 x 2,815 43 x 3,045 36 x 3,310 --------------- Total: 113

3,73,955. 3,04,011 69,944. -

15,83,465

14,78,931

1,04,534

21

Code 7 05. Sale of usufruct of fruit bearing trees for the yea r 2009-2010 – full

amount not collected from the bidder – Irregular – Needs immediate action .2,28,296

During the course of audit on the accounts of Horticulture Research

Station, Malyal for the year 2009-10, on verification of the records relating to

auction of usufruct of Sapota and other miscellaneous fruit bearing trees, it is

noticed that auction has been conducted on 24.2.2010 for 844 Sapota trees

as detailed below.

BLOCK NO. OF TREES AUCTION AMOUNT

in .

A 120 1,15,625

B 126 70,000

C 133 41,000

G 465 4,71,171

6,97,796

As per the conditions laid down in the auction notice the successful

bidder has to pay the bid amount as detailed below.

1. Date of Auction 24.2.10(After acceptance of bid) 30% of bid amount

2. 25.3.2010 50% of bid amount

3. 24.4.2010 20% of bid amount The lease rights are allowed to the successful bidder only after

payment of 2nd installment (50% of bid amount) and after concluding

agreement on non-judicial stamp paper accepting the lease conditions. The

agreement entered if any by the successful bidders were not produced to

audit for verification.

Further as per the condition: 8 and 16 of the auction notice the

successful bidders shall be allowed to lift the usufruct only after payment of

total bid amount. If the successful bidder fails to pay the full amount by

24.4.10, the amount paid so far will be forfeited.

22

As per the records the following amounts were paid by the respective

leaseholders.

Block Schedule of payment

Amount paid

A 24.2.2010 34,687 24.2.2010 34,700

25.3.2010 57,813 01.6.2010 10,000

24.4.2010 23,125 24.6.2010 5,000

1,15,625 49,700

Amount due: 1, 15,625 – 49,700 = 65,925

Block Schedule of

payment Amount paid

B 24.2.2010 21,000 24.2.2010 21,000

25.3.2010 35,000 05.5.2010 10,000

24.4.2010 14,000 01.6.2010 17.6.2010

10,000 10,000

70,000 51,000

Amount due: 70,000 – 51,000 = 19,000

Block Schedule of

payment Amount paid

C 24.2.2010 12,300 24.2.2010 12,300

25.3.2010 20,500 05.5.2010 10,000

24.4.2010 8,200 17.6.2010 10,000

54,000 32,300

Amount due: 54,000 – 32,300 = 8,700

Block Schedule of

payment Amount paid

G 24.2.2010 1,41,351 25.2.2010 1,41,500

25.3.2010 2,35,585 15.4.2010 1,25,000

24.4.2010 94,235 17.5.2010 15.7.2010

40,000 30,000

4,71,171 3,36,500

Amount due: 4, 71,171 – 3, 36,500 = 1, 34,671

23

Out of the total bid amount of .6 97,796 an amount of .4,69,500 only

collected from the lease holders and .2,28,296 is remained uncollected till

date of audit. The authorities of the station have permitted the bidders to enter

into the field without payment of 80% of the lease amount and permitted to lift

the usufruct from the farm without paying the total amount of lease which is

irregular and caused loss to the University funds to the extent of .2, 28,296.

As per the information ascertained from the authorities of the station, the

bidders have expressed their inability to pay the dues stating that they got

losses in the bid. If the authorities have collected the amounts as per the

schedule before lifting the usufruct from the farm by the bidders the loss could

have been avoided.

If the bidder got losses due to natural calamites, the same should be

recorded and the amount waived by the University unless, other wise the

concerned officials are responsible for non collection of the bid amounts.

Ratification from the University would need to be produced to audit for

verification.

Code-9

24

06 Engaging of Public Relations Officer without sanctioned po st – Irregular 1,62,500

On verification of pay bills and connected records of Administrative

Office of Andhra Pradesh Horticultural University for the year 2009-10, it is

observed that Sri K. Ramakrishna has been engaged on outsourcing basis

for the two years as Public Relations Officer vide Procs.No.65/ APHU/ Ser/

2008, dt: 23.6.2008 the Vice-Chancellor, A.P. Horticultural University,

Venkataramannagudem with a consolidated salary of .8125 per month.

On verification of the cadre strength particulars of the University it is

noticed that PRO post has not been sanctioned by the Government. The

University authorities have engaged PRO on consolidated salary and paid

salary at 8125 pm, which is irregular. A total amount of 1, 62,500 has

been paid to the individual upto February 2010. In the absence of the

sanctioned post of PRO, the amount paid is held under objection.

Immediate action would need to be taken to dispense the services of

the PRO and to obtain ratification from the government for the expenditure

already incurred till the date of dispensing the services of the PRO under

intimation to audit.

25

Code-9

07. Honorarium and other allowances paid to part ti me Doctor and part time Physical Director authority not pointed o ut –Needs action 3,49,820

During the course of audit on verification of the paid vouchers of

institutions as detailed below, it is noticed that Honorariums were paid to part

time Doctor and Physical Director every month. As there were no sanctioned

posts by the Government the payments made towards Honorarium to the

Doctors and Physical Directors is held under objection. Further as per the

provisions of APHU act 2007, concurrence of the Government has to be

obtained for incurring recurring expenditure. But the University authorities

have spent an amount of 3,49,820 as detailed below towards payment of

Honorarium to the Doctors and Physical Directors without the concurrence of

the Government, which is irregular.

Sl. No Name of the Institution Para

No. Amount

1. College of Horticultural R Nagar 13 86000

2. College of Horticultural VR Gudem 12 98000

3. Horticultural Polytechnic, R.C. Puram 9 77000

4. Horticultural Polytechnic, Madakasira 11 36000

5. Horticultural Polytechnic, Adilabad 5 52820

Total

349820

Action need to be taken to obtain ratification orders from the

Government for the expenditure already incurred and permission to continue

the payments in future and produce the same to audit for verification

26

Code 9

08. Medical expenses of Non-teaching staff incurre d from Non-Plan

funds Instead of own source of Income of University - Not admissible – Needs action. 69,519.

During the course of audit on the accounts of the following Institutions

for the year 2009-2010, On verification of the paid vouchers, it is noticed that

an amount of 69,519 paid to the Non – teaching staff towards

reimbursement of medical expenses.

As per Government Lr No. 18594/UE/1/2006 Dt: 2.1.2001 addressed

to the Registrar Kakatiya University Warangal and other universities stating

that there are no Specific orders from the Government for the Medical

reimbursement to the Teachers of the university and Government is also not

in a position to accept the liability on Medical Reimbursement of the Non-

teaching staff. Hence, the university is contemplating to state on health

insurance scheme. The University is requested to work out on Medical

insurance scheme to its employees duly meeting the liabilities on Medical

expenditure from its own sources.

In view of the above the amount of 69, 519 paid cannot be admitted

in audit hence action would need to be taken to obtain ratification orders from

the Government for the expenditure already incurred and to meet the further

expenditure on medical reimbursement from the own source of the

University. Action taken in this regard need to be intimated to audit.

Sl. No Name of the Institution Para No. Amount

1 Horticultural Research Station, Lam 7 13134

2 Floriculture R Nagar 4 24787

3 Vegetable Research Station, R nagar 5 31598

Total 3 69519

27

Code-10

09. Contributory pension scheme –short deduction o f subscription

3,429

During the course of audit on the accounts of Vegetable Research

Station, Rajendranagar for the year 2009-10, it is observed from the pay bills

of Veena Joshi, Scientist (Horti.) CPS 10% of ( Pay+DA) was short deducted

form April,09 to February 2010 ( As detailed below).

As per G.O. Ms.No. 654 Fin( Pen-I) Dept, Dt: 22-9-2004 employees

appointed on or after 1-9-2004 subscription for contributory pension scheme

has to be deducted @ 10% of (Pay + DA) from monthly salary of the

members of CPS. But in respect of the individual subscription of CPS has

been short deducted of .3,429 as detailed below.

Action need to be taken to collect the amount of 3,429 from the

employee and remit the same to CPS account under intimation to audit.

Veena Joshi Scientist ( Horti)

Month Pay DA DA (64%) Total To be

deducted Already

deducted Balance

1219/1-6-09 April,09 8275 4138 7944 20357 2035 1764 271

1992/1-7-09 May,09 8275 4138 7944 20357 2035 1764 271

June,09 8275 4138 7944 20357 2035 1764 271

July,09 8275 4138 7944 20357 2035 1764 271

3439/1-9-09 Aug,09 8275 4138 7944 20357 2035 1764 271

4195/ 1-10-09

Sept,09 8275 4138 7944 20357 2035 1764 271

5002/ 2-11-09

Oct,09 8275 4138 7944 20357 2035 1764 271 Nov,09 8275 4138 9061

(73%) 21474 2147 1764 383

6542/1-1-10 Dec,09 8275 4138 9061 (73%)

21474 2147 1764 383

7332/1-2-10 Jan,10 8275 4138 9061 (73%)

21474 2147 1764 383

8506/5-3-10 Feb,10 8275 4138 9061 (73%)

21474 2147 1764 383

3429

28

Code 10

10. Profession Tax not deducted – Needs recover y 15,300

On verification of the pay bills and Treasury remittance challans of

Professional Tax of the staff of Citrus Research Station, Petlur for the year

2009 - 2010, it is noticed that the Profession Tax was not deducted from the

Time Scale Employees(Pay + DA) as detailed below. As per the orders issued

in G.O.Ms.No.21 Revenue (CT IV) Dept. dt: 7.1.2008 profession tax from

salary & wage earners whose monthly income exceeds 5000 has to be

deducted at the rates prescribed in G.O.Ms.No.227 Finance & Planning

Department, Dated: 21-9-1996. But the University authorities have not

deducted the Profession Tax from the Time Scale Employees as detailed

below.

Sl. No.

Name of the Time Scale Employees

Period Total Months

Professio nal Tax amount

Total

1 G.Maraiah 1.11.08

to 30.6.10

14 60 840 2 N.Penchalaiah 19 60 1140 3 K.Guravaiah 19 60 1140 4 B.Subbarami Reddy 19 60 1140 5 D.Shehamma “ 2 60 120 6 P.Vimalamma “ 5 60 300 7 P.Girikuamari “ 6 60 360 8 N.Subbaiah “ 18 60 1080 9 K.Kamalamma “ 3 60 180 10 K.Rajamma “ 6 60 360 11 N.Venkata Krishnaiah “ 19 60 1140 12 K.Polaiah “ 19 60 1140 13 B.Subramanyam “ 18 60 1080 14 D.Lakshamma “ 4 60 240 15 N.Venkatamma “ 5 60 300 16 K.Bhaskar “ 19 60 1140 17 G.Bhaskar “ 16 60 960 18 K.Nagaraja “ 18 60 1080 19 K.Narasaiah “ 16 60 960 20 B.Chiranjeevi “ 10 60 600 21 V.Vijaya Bhaskar “ -- 60 0 Total 15,300

Action need to be taken to recover the Profession tax arrears of

15,300 (upto June 2010) to work out the profession tax till the date of

recovery and remit the same to Government under intimation to audit.

29

Statements showing the Professional Tax not recover to the Time Scale Employees(Pay + DA) w.e.f. Nov. 2008 to Jun. 2010

Sl. No.

Name of the Time Scale Employees

Nov 08

Dec 08

Jan 09

Feb 09

Mar 09

Apr 09

May 09

Jun 09

Jul 09

Aug 09

Sep 09

Oct 09

Nov 09

Dec 09

5000 above

months X tax

Prof. tax

1 G.Maraiah 4827 5028 4626 4425 5028 5282 5282 5420 5645 5845 5845 5845 5845 3147 10 X 60 600 2 N.Penchalaiah 5028 5028 5028 4626 5028 5071 5282 5420 5420 5845 5620 5845 5845 5845 13 X 60 780 3 K.Guravaiah 5028 5028 5028 4626 5028 5282 5282 5420 5645 5845 5620 5845 5845 5845 13 X 60 780 4 B.Subbarami

Reddy 5028 5028 5028 4626 5028 5282 5282 5420 5645 5845 5845 5845 5395 5845 13 X 60 780

5 D.Shehamma 3018 4827 4425 3822 4023 3384 4861 4521 4521 4721 3821 5171 5171 3597 2 X 60 120 6 P.Vimalamma 3419 4827 4425 3620 4224 4228 4650 4971 5645 4721 3821 4497 1799 5620 2 X 60 120 7 D.P.Penchalaiah -- -- 201 201 201 -- -- 449 -- -- -- 889 225 225 0 X 60 0 8 P.Girikuamari 4827 4827 4425 4224 4224 4439 5071 5420 5645 5620 4270 5171 4497 3821 5 X 60 300 9 N.Subbaiah 5028 5028 3218 4626 5028 5071 5282 5645 5645 5845 5845 5845 5845 5845 12 X 60 720 10 K.Kamalamma 3219 3822 4626 4224 3822 4439 4861 5195 5645 5395 4270 4270 3821 2922 3 X 60 180 11 K.Rajamma 3219 4827 4626 4224 4224 4439 5071 5420 5645 5395 4046 5171 4046 3821 5 X 60 300 12 N.Venkata

Krishnaiah 5028 5028 5028 4626 5028 5282 5282 5645 5645 5845 5845 5845 5620 5845 13 X 60 780

13 K.Polaiah 5028 5028 5028 4626 5028 5282 5282 5645 5645 5845 5845 5845 5845 5845 13 X 60 780 14 B.Subramanyam 5028 5028 5028 4626 5028 5282 4861 5645 5645 5845 5845 5845 5845 5845 13 X 60 780 15 D.Lakshamma 3420 4827 4626 4224 4023 4439 4650 4971 5420 5620 4497 5620 4270 3597 3 X 60 180 16 N.Venkatamma 3420 4827 4626 4224 4425 4861 5071 5420 5195 5620 4270 4497 4270 3821 4 X 60 240 17 K.Bhaskar 4425 5028 5028 5028 5028 5282 5282 5645 5645 5845 5845 5845 5845 5845 13 X 60 780 18 G.Bhaskar 4626 5028 4626 5028 5028 4650 5071 5645 5645 5845 5845 5845 5845 5845 11 X 60 660 19 K.Nagaraja 4827 3620 5028 5028 5028 5071 5282 5645 5645 5845 5845 5845 5171 5845 12 X 60 720 20 K.Narasaiah 3822 4626 5028 4827 5028 5071 5282 5645 5645 5845 5845 5845 4946 5845 10 X 60 600 21 B.Chiranjeevi 3620 4827 5028 4827 5028 4861 5282 5645 5645 5395 5395 5620 4270 4712 8 X 60 480 22 V.Vijaya Bhaskar 4223 4826 3619 2011 804 1477 2109 2025 449 449 -- 223 -- -- 0 X 60 0 Total 10,680

30

Statements showing the Professional Tax not recover to the Time Scale Employees (Pay + DA) w.e.f. Nov. 2008 to Jun. 2010

Sl. No.

Name of the Time Scale Employees Dec 09 Jan 10 Feb 10 Mar 10 Apr 10 May 10 Jun 10

5000 above

months X tax

Prof. tax

1 G.Maraiah 3147 5620 5395 4133 4804 5934 6171 4 X 60 240 2 N.Penchalaiah 5845 5845 5171 4317 5430 6171 6171 6 X 60 360 3 K.Guravaiah 5845 5845 5620 4317 5430 6171 5935 6 X 60 360 4 B.Subbarami Reddy 5845 5845 5395 4317 5430 6171 6171 6 X 60 360 5 D.Shehamma 3597 4721 4270 3653 3759 4985 4748 0 X 60 0 6 P.Vimalamma 5620 4721 4721 3945 3759 5459 5934 3 X 60 180 7 D.P.Penchalaiah 225 -- -- -- -- 712 -- 0 X 60 0 8 P.Girikuamari 3821 4721 4270 3897 4595 5459 4985 1 X 60 60 9 N.Subbaiah 5845 5845 5395 4317 5430 6171 6171 6 X 60 360

10 K.Kamalamma 2922 4946 4270 4168 4178 4985 4985 0 X 60 0 11 K.Rajamma 3821 4946 4721 3837 4387 5222 4985 1 X 60 60 12 N.Venkata Krishnaiah 5845 5845 5845 4317 5430 6171 6171 6 X 60 360 13 K.Polaiah 5845 5845 5845 4317 5430 6171 5697 6 X 60 360 14 B.Subramanyam 5845 5845 5171 4317 5430 6171 4034 5 X 60 300 15 D.Lakshamma 3597 4946 4497 3833 4595 5459 4985 1 X 60 60 16 N.Venkatamma 3821 4946 4497 4042 4595 5934 4748 1 X 60 60 17 K.Bhaskar 5845 5845 5395 4389 5430 6171 6171 6 X 60 360 18 G.Bhaskar 5845 4946 5395 4507 5222 6171 5934 5 X 60 300 19 K.Nagaraja 5845 5845 5845 4341 5430 6171 6171 6 X 60 360 20 K.Narasaiah 5845 5845 5845 4583 5430 6171 6171 6 X 60 360 21 B.Chiranjeevi 4712 5395 674 -- 3133 4985 6171 2 X 60 120 22 V.Vijaya Bhaskar -- 225 -- -- -- -- 237 0 X 60 0

Total 4,620

31

Code 11

11. Advances Drawn on Abstract Contingent Bills - Detailed Contingent Bills not produced- Needs immediate act ion

20,72,68,187

During the course of audit on the accounts of the following institutions

for the year 2009-10, on verification of the paid Vouchers, it is noticed that

an aggregate amount of 20,72,68,187 drawn on Abstract Contingent Bills by

various institutions of the University as detailed below. But the Detailed

Contingent bills along with relevant records were not produced to audit to

verify the correctness of the expenditure.

As per Govt. Memo.No.12024/ 81/ TFR/ 2001, dt: 24.4.01, the Detailed

Contingent bill has to be settled within 30 days from the date of receipt of the

amount.

Action would need to be taken to settle the amounts drawn on Abstract

Contingent bills by way of Detailed contingent bills and produce the same to

audit along with connected records for verification.


1. College of Horticulture, VR Gudem

16 20000

2. Horticultural Research Station, Pandirimamidi

7 20000

3. Administrative Office, V.R.Gudem

36 207228187

Total 3 207268187

32

Code-13

12. Excess Sanction of Increments for 1/09 & 1/10 –Irregular- Needs

recovery of 13,266.

On verification of the service registers of the staff of Fruit Research

Station, Sangareddy for the year 2009-10, it is noticed that the pay in RSP

2005 of the following employees has been fixed at 6505 as on 01-07-2003

and subsequent increments sanctioned from time to time as detailed below.

1. Sri. Balraj, Mali 2. Sri. Narsaiah, Mali 3. Sri. C. Ramulu, Mali

1-7-2003 - 6505 1-1-2004 - 6675 1-1-2005 - 6845 1-1-2006 - 7015 1-1-2007 - 7200 1-1-2007 - 7385 24 years ( 4260-9520) 1-1-2008 - 7570 1-1-2009 - 7970 Proc.No.125/FRS/Estt/09,Dt:15-1-09 of the Principal Scientist, FRS, Sangareddy. 1-1-2010 - 8170

The increment has to be sanctioned on 1-1-2009 and 1-1-2010 as

detailed below.

Date Increment

sanctioned

Increment to be

sanctioned Excess drawn

01-01-2008 7570 7570 0

01-01-2009 7970 7770 200

01-01-2010 8170 7970 200

33

The excess amount drawn from 1-1-2009 to 31-1-2010 at.

200X13=2600+ DA & HRA is calculated as detailed below.

Pay D.A 1-1-09 51.810%

HRA 12.5% Total X months Period

200 104 25 329X6 = 1974 1/09 to 6/09 1-7-09 60.288%

200 121 25 346X6 = 2076 7/09 to12/09 1-1-10 73.288%

200 147 25 372X1 = 372 1-1-10 to31-1-10 Total 4422

Action need to be taken to recover the excess payment of 4,422

from each of the above employees aggregating to 13,266 ( 4422X3) from

the person or persons responsible and credited to APHU General fund

account under intimation to audit.

34

Code-13

13. Medical Reimbursement paid to Teaching Staff – Not admissible

needs recovery 2,31,850

During the course of audit on the accounts of AP Horticultural

University for the year 2009-2010, on verification of paid vouchers an amount

of .2,31,850 was drawn and paid to teaching employees of the university.

As per Government Lr No. 18594/UE/1/2006 Dt: 2.1.2001 addressed to the

Registrar Kakatiya University Warangal and other universities stating that

there are no Specific orders from the Government for the Medical

reimbursement to the Teachers of the university . In the absence of the orders

of the Government payment of medical reimbursement to the teaching

employees is irregular. The irregularity has been pointed out in the audit

notes of the institutions as detailed below.


1. College of Horticulture V.R Gudem 21 24042

2. Horticultural Research Station, Lam 6 63492

3. Vegetable R nagar 14 72618

4. Grape Research Station, R nagar 7 25882

5. Turmeric Research Station, Kammarpalli 6 31234

6. Administrative Office, V.R. Gudem 11 14584

Total 6 231852

Action need to be taken to recover the medical reimbursement amount

of 2,31,852 from the teaching employees of the above said institutions and

remit the same to APHU General funds under intimation to audit.

35

Code 13 14. Payment of remuneration to the teaching staff for setting up of

the question papers and Honorarium for the same wor k to the Non – teaching staff - Inadmissible – Needs recovery 3,000

Remuneration for setting up of the question papers as detailed below

was paid to the teachers who are drawing their pay and allowances under

UGC. Scale of 1996. Setting up of the question papers is a part of their

normal duty in accordance with the conditions of service enumerated under

the UGC scales 1996. As such the payment of 3,000 made during the year

is held under objection and action would need to be taken to recover the

amount from the person or persons responsible and remit to the APHU

General Fund under intimation to audit.

Sl.

No

Name of the Institution Para No. Amount

1. Horticultural Polytechnic, Madakasira 8 1200

2. Horticultural Polytechnic, Adilabad 4 1800

Total 2 3000

36

Code 13 15. Ph.D. increments sanctioned in the scale of 12000-420-18300 to -

Dr.(Mrs) M. Madhavi, Associate Professor, College of Horticulture, R’Nagar –excess payment - Needs recovery. 23,520-+Allowances.

On verification of the Service Register of Dr.(Mrs) M. Madhavi,

Associate Professor, College of Horticulture, R’Nagar, and Vr.No.5689, dt:

11.2.2009 for 25,948 it is noticed that she was appointed as Associate

Professor(Direct) in the scale of 12000-420-18300 on 6.11.2007 and her

pay was fixed at 12000 + 840. Two advance Ph.D increments(UGC 1996

pay scales) and subsequent increments were drawn from time to time vide

Proc.No.114/ Estt/ CHR/ 2009, dt: 12.5.2009 of the Associate Dean, College

of Horticulture, Rajendranagar, Hyderabad. Which were not admissible.

Pay already fixed Pay to be revised

Period Difference

6.11.2007 Two advance Ph.D increments @ Rs.420 each

12000

840

12000 + 840(pp)

6.11.2007 to 31.3.2010

840 x 28 = 23,520 +

allowances

Total 23,520 + allowances

As per G.O.Ms.No.294, Higher Education (UE.II) Department,

dt.20-12-2008, a teacher who acquired Ph.D degree during the service prior

01-01-1996 and who was not given the benefit of any advance increments as

per the earlier CAS/ Direct will be eligible for two Advance increments. These

advance increments will however be payable from 27-07-1998. These

advance increments shall be admissible to teachers who were recruited

/promoted to a post for which Ph.D was an essential qualification and other

allowances not admissible.

As per the above G.O., the above individual was sanctioned Ph.D

increments from 06-11-2007 onwards in the scale of 12000-420-18300, is not

admissible as she was appointed as Associate Professor by direct recruitment

for which Ph.D. is an essential qualification. Hence the excess amount paid

of 23,520 + allowances would need to be recovered from the person or

persons responsible and credited to the APHU General Fund under intimation

to audit.

37

Code 13 16. Payment of Ph.D. increments in this scale of pa y of Rs.12000-420-

18300 in respect of Dr.D.Srihari, Professor, Colleg e of Horticulture, R’Nagar – Excess amount needs recover y of

92,300 + allowances

On verification of the Service Register of Dr.D.Srihari, Professor,

College of Horticulture, R’Nagar and Vr.No.8366, dt: 2.3.2010 for

1,00,681 of the year 2009-10, it is noticed that the individual was

appointed as Associate Professor(Direct) in the scale of Rs.12000-420-

18300 on 6.5.1998 and pay fixed at 12000 + 650 (Two advance Ph.D

increments) in UGC 1996 pay scales, and subsequent increments were

drawn from time to time vide Proc.No.114/ Estt/ CHR/ 2009, dt: 2.2.2010

of the Associate Dean, College of Horticulture, Rajendranagar,

Hyderabad.

Pay already fixed Pay to be revised Period Difference

6.5.1998 Two advance Ph.D increments @ Rs.325 each

12000

650

12000 + 650(pp)

6.5.1998 to 31.3.2010

650 x 142 = 92,300 +

allowances

Total .92,300 + allowances

As per G.O.Ms.No.294, Higher Education (UE.II) Department, dt.20-12-

2008, a teacher who acquired Ph.D degree during the service prior


per the earlier CAS/ Direct will be eligible for two Advance increments. The

Monitary benefit of the advance increments will however be payable from

27-07-1998. These advance increments shall not be admissible to teachers

who were recruited /promoted to a post for which Ph.D was an essential

qualification.

As per the above G.O. the individual was sanctioned Ph.D increments

from 06-5-1998 in the scale of 12000-420-18300, on appointment as

Associate Professor (Direct)for which Ph.D. is essential qualification, which is

not admissible and caused excess payment of 92,300 + allowances.

38

Action need to be taken to recover the excess payment of . 92300+

allowances from the person or persons responsible and credited to the

APHU General Fund under intimation to audit.

Code 13 17. Sanction of Ph.D increments in the scale of .12000-420-18300 to

Dr.S.S.Vijaya Padma, Associate Professor, College o f Horticulture, R’Nagar – Excess amount to be recovered of 20,350 + allowances

On verification of the Service Register of Dr.S.S.Vijaya Padma,

Associate Professor, College of Horticulture, R’Nagar and Vr.No.5022, dt:

2.11.2009 for 30,132 of the year 2009-10, it is noticed that the individual

appointed as Associate Professor(Direct) in the scale of .12000-420-18300

on 25.1.2007 and pay fixed at 12000 + 550 (Two advance Ph.D increments)

in UGC 1996 pay scales and subsequent increments were drawn from time to

time vide Proc.No.114/ Estt/ CHR/ 2009, dt: 13.10.2009 of the Associate

Dean, College of Horticulture, Rajendranagar, Hyderabad.

Pay already fixed Pay to be revised Period Difference

25.1.2007 Two advance Ph.D increments @

275 each

12000

550

12000 + 550(pp)

25.1.2007 to 31.3.2010

550 x 37 = .20,350 +

allowances

Total .20,350 + allowances

As per G.O.Ms.No.294, Higher Education (UE.II) Department, dt.20-12-

2008, a teacher who acquired Ph.D degree during the service prior


per the earlier CAS/ Direct will be eligible for two Advance increments. The

Monitary benefit of the advance increments will however be payable from

27-07-1998. These advance increments shall not be admissible to teachers

who were recruited /promoted to a post for which Ph.D was an essential

qualification.

As per the above G.O. the individual was sanctioned Ph.D increments

from 25-01-2007 in the scale of 12000-420-18300, on appointment as

Associate Professor (Direct)for which Ph.D. is essential qualification, which is

not admissible and caused excess payment of 20350+ allowances.

39

Action need to be taken to recover the excess payment of . 20350+

allowances from the person or persons responsible and credited to the

APHU General Fund under intimation to audit.

40

Code -13

18. Payment of Farm Allowances to Non- Teaching sta ff working in

the college of Horticulture, Anantharajupet- Irregu lar – Needs recovery 6,755

During the course of audit on the accounts of College of Horticulture,

Anantharajupet for the year 2009 –2010 on verification of the pay bill

registers of Non-teaching staff, it is noticed that Farm allowance is being

paid to the Non-teaching staff of the institution.

As per Govt. Orders issued . in RPS 1993 and 1999 Farm

Allowances shall be paid @ 6% & 5% respectively, to those employees who

are working in the farm which is located 8 kms outside the Municipal limits.

Further, it is also noticed that all the Non teaching staff are working in the

office, and claiming Farm Allowances which is contrary to rules.

Action would need to be taken to be worked out and recovered from

the person or persons responsible for the period from the date of first payment

to till date under intimation to audit

Sl.N

o

Name & Designation

Apr

il,09

May

,09

June

,09

July

,09

Aug

,09

Sep

,09

Oct

,09

Nov

,09

Dec

,09

Jan,

10

Feb

,10

Mar

ch,1

0

Tot

al

1 N, Babu, m Superintendent 347 489 489 489 489 489 2792

2 P. Sankaraiah, Sr. Asst 325 325 325 325 325 334 334 334 334 334 334 334 3963

Total 6755

41

Code-13 19. Surrender leave salary –allowing of Interim Rel ief to Sri. V. Hari

Babu, Agriculture Officer-needs recovery 1,224

On verification of the Vr.No. 4721/22-10-09 11,526 of the Vegetable

Research Station, Rajendranagar for the Year 2009-10, it is observed that. An

amount of 11,526 was paid to Sri. V. Hari babu, Agriculture Officer

towards surrender leave salary of 15 days . His pay was 11,125. The

following allowances were paid to the individual towards surrender leave

salary.

Pay PP DA HRA CCA IR Total

5563 38 2882 1669 150 1224 11526

As per the orders issued in G.o. Ms. No. 303 Finance ( PC-I) Dept

Dt: 15-10-08 interim Relief of 22% of basic pay has been sanctioned to the

employees. As per para (2) (10) of the above Govt, orders the interim relief

sanctioned shall not count for computation of DA, HRA, CCA or any other

allowances, encashment of EL, Pay fixation pension or gratuity etc.

Contrary to the above Government orders interim Relief was paid on

the pay for surrender of earned leave, which is irregular and caused excess

payment of 1,224.

Immediate action need to be taken to recover the amount of

1,224 paid towards interim Relief from the person or persons responsible


42

Code 13 20. Erroneous Pay fixation in RPS 2005- Pay fixed at 3950 instead

of 3850 to Sri. V.Jangaiah, Watchman- Needs recover y 9,752

On verification of the Service Register of Sri V.Jangaiah, Watchman,

Vegetable Research Station, R’nagar, It is noticed that the pay of sri.

V.Jangaiah in RSP 2005 was fixed at 3,950 instead of 3850 i.e. minimum of

the Time Scale of Watchman- w.e.f 24.05.04.

The individual was initially appointed as watchman on 24-05-2004.

The pay of the individual has to be fixed in RPS 2005 at the minimum of the

time scale of 3850-8600. But his pay fixed at 3,950 instead of 3,850,

which is irregular and caused excess payments. The pay has to be regulated

as detailed below.

Drawn Eligible

24-5-04 3950 3850

5/05 4050 3950

5/06 4150 4050

5/07 4260 4150

5/08 4370 4260

5/09 4480 4370

Action would need to be taken to recover the excess payment

made due to irregular pay fixation amounting to 9,752 ( as detailed in the

statement enclosed) from the person or persons responsible and credited to

the APHU General funds under intimation to audit.

43

Excess Pay drawn in RPS 2005 of V. Jangaiah, Watchman Pay already drawn Eligible Excess Period Pay DA HRA Total Pay DA HRA Total IR Pay DA HRA Total IR

5-Apr 3950 298 494 4742 0 3850 290 481 4621 0 100 8 13 121 0 5-May 4050 305 506 4861 0 3950 298 494 4742 0 100 7 12 119 0 5-Jun 4050 305 506 4861 0 3950 298 494 4742 0 100 7 12 119 0 5-Jul 4050 458 506 5014 0 3950 447 494 4891 0 100 11 12 123 0

5-Aug 4050 458 506 5014 0 3950 447 494 4891 0 100 11 12 123 0 5-Sep 4050 458 506 5014 0 3950 447 494 4891 0 100 11 12 123 0 5-Oct 4050 458 506 5014 0 3950 447 494 4891 0 100 11 12 123 0 5-Nov 4050 458 506 5014 0 3950 447 494 4891 0 100 11 12 123 0 5-Dec 4050 458 506 5014 0 3950 447 494 4891 0 100 11 12 123 0 6-Jan 4050 572 506 5128 0 3950 558 494 5002 0 100 14 12 126 0 6-Feb 4050 572 506 5128 0 3950 558 494 5002 0 100 14 12 126 0 6-Mar 4050 572 506 5128 0 3950 558 494 5002 0 100 14 12 126 0 6-Apr 4050 572 506 5128 0 3950 558 494 5002 0 100 14 12 126 0

6-May 4150 586 519 5255 0 4050 572 506 5128 0 100 14 13 127 0 6-Jun 4150 586 519 5255 0 4050 572 506 5128 0 100 14 13 127 0 6-Jul 4150 782 519 5451 0 4050 763 506 5319 0 100 19 13 132 0


7-May 4260 1031 533 5824 0 4150 1004 519 5673 0 110 27 14 151 0 7-Jun 4260 1031 533 5824 0 4150 1004 519 5673 0 110 27 14 151 0 7-Jul 4260 1284 533 6077 0 4150 1251 519 5920 0 110 33 14 157 0

7-Aug 4260 1284 533 6077 0 4150 1251 519 5920 0 110 33 14 157 0 7-Sep 4260 1284 533 6077 0 4150 1251 519 5920 0 110 33 14 157 0 7-Oct 4260 1284 533 6077 0 4150 1251 519 5920 0 110 33 14 157 0 7-Nov 4260 1284 1278 6822 0 4150 1251 1245 6646 0 110 33 33 176 0

44

7-Dec 4260 1284 1278 6822 0 4150 1251 1245 6646 0 110 33 33 176 0 8-Jan 4260 1525 1278 7063 0 4150 1486 1245 6881 0 110 39 33 182 0 8-Feb 4260 1525 1278 7063 0 4150 1486 1245 6881 0 110 39 33 182 0 8-Mar 4260 1525 1278 7063 0 4150 1486 1245 6881 0 110 39 33 182 0 8-Apr 4260 1525 1278 7063 0 4150 1486 1245 6881 0 110 39 33 182 0

8-May 4370 1564 1311 7245 0 4260 1525 1278 7063 0 110 39 33 182 0 8-Jun 4370 1564 1311 7245 0 4260 1525 1278 7063 0 110 39 33 182 0 8-Jul 4370 1852 1311 7533 0 4260 1806 1278 7344 0 110 46 33 189 0


9-May 4480 2321 1344 8145 986 4370 2264 1311 7945 961 110 57 33 200 25 9-Jun 4480 2321 1344 8145 986 4370 2264 1311 7945 961 110 57 33 200 25 9-Jul 4480 2701 1344 8525 986 4370 2635 1311 8316 961 110 66 33 209 25

9-Aug 4480 2701 1344 8525 986 4370 2635 1311 8316 961 110 66 33 209 25 9-Sep 4480 2701 1344 8525 986 4370 2635 1311 8316 961 110 66 33 209 25 9-Oct 4480 2701 1344 8525 986 4370 2635 1311 8316 961 110 66 33 209 25 9-Nov 4480 2701 1344 8525 986 4370 2635 1311 8316 961 110 66 33 209 25 9-Dec 4480 2701 1344 8525 986 4370 2635 1311 8316 961 110 66 33 209 25

10-Jan 4480 3283 1344 9107 986 4370 3203 1311 8884 961 110 80 33 223 25 246230 79117 51488 376835 14686 240100 77155 50200 367455 14314 6130 1962 1288 9380 372 Total 9380+372=9752 HRA 30% from Nov 07 IR 15% from Oct 08 IR 22% from Jan 09

45

Code 13 21. Sale of sweet orange to Asst. Director Ongole a t the rate of 15

instead of 24 –Loss- Needs Recovery 22,050

During the course of audit on the accounts of C.R.S., TIRUPATHI for

the year 2009-10, it is noticed that on verification of the credit cash bill

No.206/ 1.12.09 sale of sweet orange to the farmers through the Asst.

Director of Horticulture Ongole, Prakasham Dist. Lr.No.Supt/ 09, dt: 1.12.09

as detailed below.

As per University rate i.e. 2450 Nos x 24 58,800 Sweet orange Sale to the above individual 2450 x 15 36,750 ------------------- Difference 22,050 ------------------- As per University Memo.No.4/ sale prise/ Res/ 09, dt: 26.6.09 sweet

orange rate is fixed for department is 24, and for farmers is 30. The

above Asst. Director of Ongole sold of sweet oranges @ rate 15. Reasons

for selling less price than the fixed priced is not explained to audit.

In view of the above the difference amount of 22,050 would need to

be recovered from the person or persons responsible and credited to the

Revolving Fund account under intimation to audit.

46

Code 13 22. Payment of Ph.D increments in the scale of 1200 0-420-18300 in

respect of Dr.K.Gopal, Sr. Scientist, AICRP Citrus, Tirupathi – Excess amount needs recovery of 12,350 + allowances

On verification of the Vr.No.8419/ 2.3.10 an amount of 25,899 was

drawn and paid to Dr.K.Gopal, Sr. Scientist, AICRP Citrus, C.R.S., Tirupathi

for the year 2009-10, it is noticed that the individual was sanctioned two Ph.D

increments vide Proc.No.104/ Ser(T)/ 2009, dt: 23.1.2010 of the Registrar,

APHU Venkataramannagudem raising pay 16,400 + 325 + 325 to 16,850 +

325 + 325 in the scale of 16400-22400. The arrears of Ph.D increments drawn

for the period from 12.12.2008 to 31.1.2010.

Pay fixed For the period drawn

16400 + 650 12.12.08 to 30.6.10 650x19=12,350+ allows

2 Ph.D increments

As per G.O.Ms.No.294 Higher Education UE.II Dept. dt: 20.12.2008 a

teacher who acquired Ph.D degree during the service prior 01.01.96 and who

was not given the benefit of any advance increments in the earlier CAS/ Direct

will be eligible for two advance increments. These advance increments will be

however payable from 27.07.98. These advance increments shall not be

admissible to teachers who were recruited/ promoted to a post for which Ph.D

was an essential Qualification.

As per the above G.O., the above individual was sanctioned Ph.D

increments from 12.12.08 onwards in the scale of 16400-22400 which is not

admissible. The excess amount drawn 20,350 + allowances would need to

be recovered from the person or persons responsible and credited to APHU

General Fund account under intimation to audit.

47

Code 13. 23. Payment of full additional charge allowance to

Sri M. Srimannarayana, Estate Officer, ANGRAU towa rds holding the full addl. Charge of Estate Officer, APHU, V.R. Gudem – Irregular – Needs recovery 33,768

During the course of Audit on the account of Administrative Office,

APHU, Venkataramannagudem, for the year 2009-10, on verification of

Vr.No.4356/ 1.10.09 33,768 of, it is noticed that an amount of Rs.33,768

has been paid to Sri M.Srimannarayana, Estate Officer, ANGR Agriculture

University towards Additional Pay for holding the full additional Charge for

the post of Estate Officer, A.P. Horticultural University, V.R. Gudem for the

period from 01.09.07 to 30.11.07 at 1/5th of pay and at 1/10th of pay for the

period from 01.12.07 to 29.02.2008. The additional pay has been sanctioned

vide Procs.No.4167/ Ser(T)/ 2009, dt: 29.07.09 of the Registrar, APHU. The

individual was drawing pay of 26,300 as on the date.

As per the provisions under FR: 49 and the instructions issued under

FR: 49 no additional pay should be granted unless the previous incumbent of

the addl. post held; has actually given over charge thereof under orders of the

competent authority. As per the executive instructions issued in

Memo.No.8345/ 175/ FR.II/ 85-1, dated: 6.4.1985 a newly created post

doesn’t satisfy the essential condition of handing over of charge by the

previous incumbent for payment of additional pay. As the post of Estate

Officer post is a newly sanctioned one and the post has not been filled so far

the question of handing over of charge doesn’t arise. Hence the individual is

not entitled for payment of additional pay. Contrary to the above additional

pay has been sanctioned to the individual is irregular.

Immediate action would need to be taken to recover the irregular

payment of 33,768 from the person or persons responsible and credited to

the University funds under intimation to audit.

48

Code-13

24. Payment of Special Compensatory Allowance to Smt.R.Rajyalaxmi, Scientist for study leave perio d – Irregular – Needs recovery 8,640

During the course of audit for the year 2009-10, on verification of the

service register of Smt. R.Rajyalaxmi, Scientist, Horticulture Research

Station., Seethampet it is noticed that the individual has been permitted to

pursue Ph.D for a period of 18 months and was relieved on 31.10.08 to join

Ph.D at College of Horticulture, Rajendranagar, Hyderabad. The study leave

salary of the individual has been paid at the Administrative Office, A.P.

Horticultural University, Venkataramannagudem.

On verification of the pay bills it is noticed that the individual has been

paid Special Compensatory Allowance of 540 per month as applicable to

Seethampet. As the individual has not worked during the period from

November 2008 to till date of audit she is not entitled for the payment of

Special Compensatory Allowance.

Further as per the orders issued in G.O.Ms.No.153 Fin. & Plg.(FW.TA)

Dept., dated: 10.09.99, the Special Compensatory Allowance shall be

applicable only in respect of the employees drawing pay in Revised Pay

Scales, 1999 but not in any other pay scales.

In view of the above immediate action would need to be taken to

recover the irregular paid amount of 8,640 for the period from November

2008 to February 2010, to workout the irregular payments made for the period

during which the individual has worked at Seethampet and recover the same

from the person or persons responsible under intimation to audit.

49

Code-13

25. Excess – Sanction of half pay leave to Sri P.Sampat h Kumar, Assoc. Prof.(Rtd) – Irregular – Needs recovery 50,711

During the course of audit on the accounts of Administrative Office,

APHU, Venkataramannagudem for the year 2009-10 on verification of the

service register of Sri P. Sampath Kumar, Scientist Horticulture(Rtd) it is

observed that Half Pay Leave was sanctioned for a period of 744 days

(including commuted leave). He was retired from service on 30.9.2008. His

half pay leave was sanctioned as detailed below.

Half Pay Leave commuted to full pay

Upto 1995 - 20 days (Page: 21 of SR Vol.III) 3.7.95 to 7.7.95 - 05 3.8.95 to 11.8.95 - 09 27.10.95 to 2.11.95 - 07 4.1.96 to 10.1.96 - 07 19.1.06 to 31.1.06 - 13 17.2.06 to 3.3.06 - 15 21.8.06 to 1.9.06 - 12 ----------- 88 x 2 = 176 days Half pay leave sanctioned

18.1.85 to 30.4.1985 - 97 days 1.5.85 to 30.6.85 - 61 2.7.85 to 31.7.85 - 30 17.4.02 to 23.11.02 - 221 1.6.07 to 31.7.07 - 61 3.8.07 to 21.8.07 - 19 5.10.07 to 17.10.07 - 13 3.12.07 to 11.1.08 - 40 8.2.08 to 19.2.08 - 12 ------------ 554 days 568 days 25.8.08 to 1.9.08 - 8 15.9.08 to 20.9.08 - 6 ------------- ------------- 568 744 days ------------- ------------- As per the service register the individual has been appointed on

8.6.1974 and retired on 30.9.2008. The individual has rendered service of 34

years and the half pay leave eligible is 680 days for 34 years at 20 days per

year. But the individual was sanctioned half pay leave for 744 days as

50

detailed above which is 64 days in excess of the eligible leave which is

irregular and caused excess payment as detailed in the statement enclosed.

Excess sanctioned HPL

15.9.08 to 20.9.08 - 06 days 25.8.08 to 1.9.08 - 08 days 8.2.08 to 19.2.08 - 12 days 5.12.07 to 11.1.08 - 38 days ----------- 64 days ----------- Pay drawn: 18300 w.e.f. 2006 (maximum of scale) Immediate action would need to be taken to recover the excess

payment made towards leave salary for 64 days as stated above amounting

to 50,711 from the person or persons responsible under intimation to audit.

Statement showing the details of excess payment mad e to Sri P.Sampath Kumar, towards excess sanctioned HPL

Period Pay D.Pay D.A. HRA Total Half pay

leave salary paid

5.12.07 to 31.12.07 15939 7970 9803(41%) 7173 40885 20443

01.1.08 to 11.11.08 6494 3247 4578(47%) 2922 17241 8621

08.2.08 to 19.02.08 7572 3786 5338(47%) 3407 20103 10052

25.08.08 to 31.8.08 4132 2066 3347(54%) 1859 11404 5702

01.9.08 610 305 494(54%) 275 1684 842

15.09.08 to 20.9.08 3660 1830 2965(54%) 1647 10102 5051

1,01,419 50,711

51

Code-13 26. Payment of additional charge allowance-not admi ssible needs

recovery 14,625. An amount of. 14,625 was being paid to Dr. M. Vijaya, Principal

Scientist ( Plant, Path ) Vegetable Research Station, Rajendranagar towards

additional pay for holding the additional charge of the post of the Scientist

( Plant, Path) vide voucher cited for the period from 1-6-09 to 30-8-09 vide

Proc.No. 3517/Ser(i)/2009,Dt:7-12-09 of Registrar, APHU.

As per provisions under FR 49 the additional post should not be

subordinate to the original post. As the Scientist (Plant. Path) (additional

post) is subordinate to the Principal Scientist ( Original post) payment of

additional pay is irregular.

Hence an amount of 14,625 need to be recovered from the person or

persons responsible and credited to the APHU general fund under intimation

to audit.

52

Code -13 27) Excess rate of Daily allowances paid to teach ing Staff while on

tour irregular needs recovery 4,976.

On verification of the following paid vouchers of the College of

Horticulture, Mojerla for the year 2009-10 it is noticed that the daily allowance

was paid @ 200 per day instead of 125 per day to the following teaching

staff who were promoted under CAS/MPS/Senior scales of determination of

grades for the purpose of TA & DA the scale of pay of the original post should

be taken into account in terms of the instructions contained in G.O.Ms.No

124/F&P(FWTA),Dated: 21-8-1999 of Fin.Plg.( FWTA) Dept, as such the

following individual who come under Grade-II are eligible for DA @ 125

per instead of 200 per day excess payments made to them would need to

be recovered from the person or persons responsible and credited to the

APHU, Venkataramannagudem, General fund Account under relevant head,


53

STATEMENT SHOWING THE EXCESS DA PAID TO DR. SYED IS MAIL, ASSOCIATE DEAN, COLLEGE OF HORTICULTURE MOJER LA.

Sl. No Voucher No.& Date Amount

Month No.of

Days

Tour DA

drawn

Tour DA

Eligible

Excess

Lodging Charges

Venkataramannagu

dem

Total amount

Remarks

1 10237/31-03-10 400 12/09 2 400 250 150 0 150 2 7811/05-02-10 800 08/09 4 800 500 300 0 300 3 7809/05-02-10 1700 07/09 8.5 1700 1063 638 0 638 4 7808/05-05-2-10 800 06/09 4 800 500 300 0 300 5 2078/01-07-09 1862 04/09 4 800 500 300 0 300 6 1743/10-6-09 960 03/09 4 800 500 300 0 300 7 1739/10-06-09 1860 02/09 5.5 1100 688 413 0 413 8 5284/09-11-09 2462 05/05 6 1200 750 450 0 450 9 10232/31-03-10 5201 11/09 6 1200 750 450 400 850 Bill No.

87/06.11.09 Hotel Parameshwar Palace A/c near railway station, Venkataramannagudem

10 10231/31-03-10 864 10/09 3.5 700 438 263 0 263 11 10238/31-03-10 3492 02/10 9.5 1900 1188 712 150 862 Hotel

Parameshwar Palace A/c near railway station, Venkataramannagudem

12 10230/31-03-10 400 09/09 2 400 250 150 0 150 Total 20801 59 11800 7377 4426 550 4976

54

Code 18 28. Sanction of amount towards establishment of “Pl ant Health

Clinic” at HRS Lam – not established so far – Needs immediate action 20,00,000.

The Mission Director, Director of Horticulture; State Horticulture

Mission have sanctioned an amount of 20 lakhs vide Procs.No.SHM-

IV/1321/08, dt: 27.6.2008 for establishing “Plant Health Clinic” to help the

farmers of Horticulture in the region.

On verification of the connected files it is noticed that an amount of

2,05,224 only spent by the authorities towards purchase of Computer and

other Consumables till June 2010. The University authorities have failed to

utilize the amounts towards establishment of Plant Health Clinic even after

lapse of two years after sanction of amount due to which the farmers have lost

two crop seasons of the services of the “Plant Health Clinic”.

Though orders have been placed on Kendriya Bandar, Hyderabad for

supply of “Automatic Absorption Spectrometer” along with accessories for

17,57,600 vide Lr.No.H1/HRS/Lam/PHC/AAS/09, dt: 23.03.10. The

equipment was so far not received and installed in station.

Immediate action would need to be taken to establish the “Plant Health

Clinic” to help the farmers of Horticulture.

55

Statement Number : 1

Name of the Category of Objection : Variation of Ac count Figures

Code 1

1 Audit objection involving an amount of . 9,79,678 is pointed out on Variation in

Account Figures and Other defects. Action would need to be taken to rectify the

discrepancies.

S. No Name of the unit to which Audit Notes communicated

Total No. of paras

Amount involved

1 College of Horticulture VR Gudem

1

979678

Grand Total 1 979678

56


Name of the Category of Objection : Diversion of funds and Grants

Code 3

8 Audit Objections involving an amount of .1,37,25,948 were raised

towards diversion of funds. Action taken in this matter need to be intimated to audit

on diversion of grants i.e. grants sanctioned for a specific purpose spent for another

purpose and inter-transfer of funds from G.F to ICAR funds

S. No Name of the unit to which Audit Notes communicated

Total No. of paras

Amount involved

1. College of Horticulture

Rajendra nagar 1 200425

2. College of Horticulture VR Gudem 1 67946

3. Citrus Research Station Tirupathi

1

976471

4. Horticultural Research Station Malyal

1 18556

5. Horticultural Polytechnic Madakasira

1 0

6. Horticultural Research Station Darsi

1 850000

7. Administrative Office VR Gudem

2 11612550


57


Name of the Category of Objection : Non-utilisati on of Grants

Code 4

1 Audit Objection involving an amount of .8,64,800 is pointed out on

Non-utilisation of Grantrs i.e. Expenditure was not incurred in utilization of Grants.

S. No.

Name of the Unit to which Audit Notes communicated

Total No. of paras

Amount involved

. 1 Horticultural Research Station Darsi

1 864800


58


Name of the Category of Objection : Short Collectio n of dues

Code 7

8 Audit objections involving an amount of . 26,42,814

are raised on Short Collection of dues, suitable action would need to be initiated to

realize the Short Collection Of Dues.

S. No.

Name of the Unit to which Audit Notes communicated

Total No. of paras

Amount involved

1. College of Horticulture Rajendra nagar 1 946490

2 College of Horticulture VR Gudem 1 762485

3 Citrus Research Station Tirupathi

2

52000

4 Horticultural Research Station Malyal

1

228296

5 Horticultural Research Station, Mahanandi 1

8568

6 SKPP Horticultural Polytechnic Ramachandrapuram 1

540441

7 College of Horticulture Mojerla 1 104534


59


Name of the Category of Objection : Violation of Ru les

Code: 9

117 Audit objections involving an amount of . 1,61,74,338

were raised on

a) Procedural Lapses.

b) Failure to discharge certain obligations under the Act and Rules.

c) Purchases – Non observance of rules and

d) Cases of Promotions / Appointments contrary to rules and without observing

Qualification norms in respect of Teaching and Non Teaching staff.

S. No Station Name No of Paras Amount


2. College of Horticulture VR Gudem 6 475059 3. Horticultural Research Station VR

Gudem 4 911312 4. Mango Research Station Nuzvid 2 650000 5. Citrus Research Station Petlur 5 481840 6. Citrus Research Station Tirupathi 5 3960043 7. Horticultural Research Station LAM

Form Guntur 4 21884 8. Cashew Research Station Bapatla 2 3000 9. Betelwine Bapatla 2 2750 10. Horticultural Research Station Malyal 4 875250 11. Horticultural Research Station,

Mahanandi 2 2385 12. SKPP Horticultural Polytechnic

Ramachandrapuram 5 360223 13. Horticultural Research Station,

Chinthapalli 2 250 14. Horticultural Polytechnic Madakasira 6 211421 15. Horticultural Research Station,

Ananthapur 2 3000 16. Horticultural Research Station,

Kammarpalli 1 0 17. Horticultural Research Station,

Adilabad 2 118099 18. Horticultural Polytechnic Adilbad 2 52826 19. Horticultural Polytechnic Ramagirikilla 2 1500 20. Horticultural Polytechnic Kalikiri 2 0 21. College of Horticulture Anantharajpet 4 3000 22. Horticultural Research Station

Anantharajpet 2 17250

60

23. College of Horticulture Mojerla 4 13260 24. Herbal Garden Rajendra nagar 2 2500 25. Horticultural Research Station Vijairai 3 3250 26. Horticultural Research Station

Mallepalli 2 2500 27. Fruit Research Station, Sangareddy 3 24125 28. Horticultural Research Station

Ashwaraopet 3 4000 29. Horticultural Research Station Kovvur 2 6250 30. Horticultural Research Station

Pandirimamidi 1 7000 31. Horticultural Research Station

Peddapuram 1 1000 32. Horticultural Research Station

Ambajipet 2 0 33. Floriculture Rajendra Nagar 3 26787 34. Vegetable Researchy Station

Rajendranagar 4 43348 35. Horticultural Research Station Darsi 2 500 36. Grape Research Station 1 5000 37. Administrative Office VR Gudem 8 230500


61

Statement Number : 6 Name of the Category of Objection : Non remittance of deductions /Recoveries from the work bills.

Code 10

47 Audit objections involving an amount of . 26,92,940 were raised on

short recovery and non – recovery of Profession Tax, Sales Tax, Seignior age Fee

etc., and Therefore Action would need to be taken to recover the same and remit to

the concerned Head of Account.

S. No Name of the institution No of

paras Amount


Rajendra nagar 3 119815 2. College of Horticulture VR Gudem 3 76399 3. Horticultural Research Station VR Gudem 2 8134 4. Citrus Research Station Petlur 2 17280 5. Citrus Research Station Tirupathi 2 20064 6. Horticultural Research Station, Mahanandi 1 12549 7. SKPP Horticultural Polytechnic

amachandrapuram 1 24021 8. Horticultural Research Station, Chinthapalli 1 6867 9. Horticultural Polytechnic Madakasira 2 7837 10. Horticultural Research Station, Ananthapur 1 348 11. Turmeric Research Station, Kammarpalli 1 2907 12. Horticultural Research Station, Adilabad 1 14343 13. Horticultural Polytechnic Ramagirikilla 1 1800 14. Horticultural Polytechnic Kalikiri 2 7500 15. College of Horticulture Anantharajpet 2 12480 16. Horticultural Research Station Anantharajpet 1 9600 17. College of Horticulture Mojerla 2 87281 18. Herbal Garden Rajendra nagar 1 3600 19. Horticultural Research Station Vijairai 1 6480 20. Horticultural Research Station Mallepalli 1 7512 21. Fruit Research Station, Sangareddy 2 4024 22. Horticultural Research Station Peddapuram 1 494 23. Horticultural Research Station Ambajipet 2 25101 24. Vegetable Researchy Station Rajendranagar 3 12254 25. Grape Research Station 2 1800 26. Administrative Office VR Gudem 6 2202450


62


Name of the Category of Objection : Non Production s of Records

Code 11

50 Audit objections involving an amount of . 24,53,18,521

were raised on Non Production of Records, Vouchers, Files, Service Books, Stock

Registers, Service Registers etc., Action would need to be taken to produce the

same to audit for verification.

S. No Station Name No of

Paras Amount


Rajendra nagar 1 0 2. College of Horticulture VR Gudem 3 118000 3. Horticultural Research Station VR Gudem 1 0 4. Mango Research Station Nuzvid 1 0 5. Citrus Research Station Petlur 1 0 6. Citrus Research Station Tirupathi 2 2983 7. Horticultural Research Station LAM Form

Guntur 2 226740 8. Cashew Research Station Bapatla 1 0 9. Betelwine Bapatla 1 0 10. Horticultural Research Station Malyal 2 1921604 11. Horticultural Research Station, Mahanandi 1 0 12. SKPP Horticultural Polytechnic

Ramachandrapuram 1 0 13. Horticultural Research Station, Chinthapalli 1 0 14. Horticultural Research Station, Ananthapur 2 0 15. Horticultural Research Station, Kammarpalli 1 0 16. Horticultural Research Station, Adilabad 1 0 17. Horticultural Polytechnic Adilbad 1 0 18. Horticultural Polytechnic Ramagirikilla 1 0 19. Horticultural Polytechnic Kalikiri 1 0 20. College of Horticulture Anantharajpet 1 0 21. Horticultural Research Station Anantharajpet 1 0 22. College of Horticulture Mojerla 1 0 23. Horticultural Research Station Vijairai 2 0 24. Horticultural Research Station Mallepalli 1 0 25. Fruit Research Station, Sangareddy 1 0 26. Horticultural Research Station Ashwaraopet 1 0 27. Horticultural Research Station Kovvur 2 46032 28. Horticultural Research Station Pandirimamidi 2 20000 29. Horticultural Research Station Peddapuram 2 8000 30. Horticultural Research Station Ambajipet 3 41815 31. Horticultural Research Station Darsi 1 0 32. Administrative Office VR Gudem 7 242933347


63


Name of the Category of Objection : Excess Paym ents

Code 13

45 Audit objections involving an amount of 13,89,750 were pointed out

with details of excess payments, which are made without the provision in rules and in

admissible payments. Action would need to be taken to recover the same from the

person or persons and remit to university funds.

S. No Station Name No of Paras

Amount



3. Citrus Research Station Petlur 2 70320

4. Citrus Research Station Tirupathi 4 37798

5. Horticultural Research Station LAM Form Guntur 2 64407

6. Horticultural Research Station Malyal 1 33354

7. Horticultural Polytechnic Madakasira 1 1200

8. Horticultural Polytechnic Adilbad 1 1800

9. College of Horticulture Anantharajpet 1 10894

10. College of Horticulture Mojerla 4 274347

11. Horticultural Research Station Vijairai 1 275

12. Fruit Research Station, Sangareddy 2 14315

13. Horticultural Research Station Kovvur 1 3773

14. Horticultural Research Station Pandirimamidi 2 34674

15. Vegetable Researchy Station Rajendranagar 5 100194

16. Grape Research Station 1 25882 17. Administrative Office VR

Gudem 9 429630 Grand Total 45 1389750

64


Name of the Category of Objection : Others

Code 18

11 Audit Objections involving an amount of .28,85,173 towards

Non- Maintenance of Registers etc., Action would need to be taken to maintain the

Registers and other defects pointed out to be rectified and produce to audit for

verification.

S. No Station Name No of Paras

Amount



3. Horticultural Research Station LAM Form Guntur 1 2000000

4. Betelwine Bapatla 1 0 5. Horticultural Polytechnic

Ramaririkhilla 1 0 6. College of Horticulture

Anantharajpet 1 867658 7. Horticultural Research Station

Ananthrajpet 2 0 8. Fruit Research Station,

Sangareddy 1 0 9. Horticultural Research Station

Ashwaraopet 1 0 Grand Total 11 2885173

65

STATEMENT – I

STATEMENT SHOWING THE NUMBER OF INSTITUTIONS AND AU DIT

OBJECTIONS OF THE AP HORTICULTURE UNIVERSITY FOR TH E YEAR 2009-2010.

S. No Name of the Units subjected to Audit No of paras Total amount


Rajendra nagar 24 9190801 2. College of Horticulture VR Gudem

18 2513124 3. Horticultural Research Station

VR Gudem 7 919446 4. Mango Research Station Nuzvid

3 650000 5. Citrus Research Station Petlur

10 569440 6. Citrus Research Station Tirupathi

16 5049359 7. Horticultural Research Station LAM

Form Guntur 9 2313031 8.

Cashew Research Station Bapatla 3 3000 9.

Betelwine Bapatla 4 2750 10. Horticultural Research Station

Malyal 9 3077060 11. Horticultural Research Station,

Mahanandi 5 23502 12. SKPP Horticultural Polytechnic

Ramachandrapuram 8 924685 13. Horticultural Research Station,

Chinthapalli 4 7117 14. Horticultural Polytechnic Madakasira

10 220458 15. Horticultural Research Station,

Ananthapur 5 3348 16. Horticultural Research Station,

Kammarpalli 3 2907 17. Turmeric Research Station,

Kammarpalli 0 0 18. Horticultural Research Station,

Adilabad 4 132442 19.

Horticultural Polytechnic Adilbad 4 54626 20. Horticultural Polytechnic

Ramagirikilla 5 3300 21.

Horticultural Polytechnic Kalikiri 5 7500

66

22. College of Horticulture Anantharajpet 9 894032

23. Horticultural Research Station Anantharajpet 6 26850

24. College of Horticulture Mojerla 12 479422

25. Herbal Garden Rajendra nagar 3 6100

26. Horticultural Research Station Vijairai 7 10005

27. Horticultural Research Station Mallepalli 4 10012

28. Fruit Research Station, Sangareddy 9 42464

29. Horticultural Research Station Ashwaraopet 5 4000

30. Horticultural Research Station Kovvur 5 56055

31. Horticultural Research Station Pandirimamidi 5 61674

32. Horticultural Research Station Peddapuram 4 9494

33. Horticultural Research Station Ambajipet 7 66916

34. Floriculture Rajendra Nagar 3 26787

35. Vegetable Researchy Station Rajendranagar 12 155796

36. Horticultural Research Station Darsi 5 1715300

37. Grape Research Station 4 32682

38. Administrative Office VR Gudem 32 257408477


67

STATEMENT – II STATEMENT SHOWING THE COMPLETION OF AUDIT AND ISSUE OF AUDIT

NOTES OF THE AP HORTICULTURE UNIVERSITY FOR THE YEA R 2009-2010.

S. No Name of the Institution Date of Approval

Date of Issue Name of the Auditor who conducted the audit

1. College of Horticulture VR Gudem

04-08-2010 16-08-2010 GV Mohan Reddy &

E.Raghu Sharma

2. Horticultural Research Station VR Gudem

04-08-2010 16-08-2010 GV Mohan Reddy &

E.Raghu Sharma

3. Horticultural Research Station LAM Form Guntur

06-08-2010 16-08-20101 V.Srinivasa Rao & K, Subba Rao

4. College of Horticulture Rajendra nagar

03-09-2010 15-09-2010 GV Mohan Reddy & E.Raghu Sharma

5. Mango Research Station Nuzvid

03-09-2010 15-09-2010 Kurmaiah & K.V.Ramana Murthy

6. Citrus Research Station Petlur


7. Citrus Research Station Tirupathi


8. Horticultural Research Station Malyal


9. Horticultural Research Station, Mahanandi

06-10-2010 18-10-2010 N.Venkateswarlu, Kurmaiah & K.V.Ramana Murthy

10. Horticultural Research Station, Chinthapalli


11. Horticultural Polytechnic Madakasira


12. Horticultural Research Station, Ananthapur


13. Horticultural Research Station, Adilabad


14. Horticultural Polytechnic Adilbad


15. Horticultural Polytechnic Ramagirikilla


16. SKPP Horticultural Polytechnic, RC.puram


17. Herbal Garden Rnagar

03-01-2011 17-01-2011 G. Madhuri & C.Vijaya Laxmi

18. Horticultural Research Station Vijairai


19. Cashew Research Station Bapatla


20. Betelwine Bapatla 02-02-2011 14-02-2011 N.Venkateswarlu,

68

Kurmaiah & K.V.Ramana Murthy

21. Horticultural Research Station, Jagtial


22. Turmeric Research Station, Kammarpalli


23. Horticultural Polytechnic Kalikiri


24. College of Horticulture Anantharajpet


25. Horticultural Research Station Anantharajpet


26. College of Horticulture Mojerla


27. Horticultural Research Station Kovvur


28. Horticultural Research Station Pandirimamidi


29. Horticultural Research Station Peddapuram


30. Horticultural Research Station Ambajipet

03-03-2011 16-03-2011 N.Venkateswarlu Kurmaiah & K.V.Ramana Murthy

31. Floriculture Rajendra Nagar


32. Horticultural Research Station Mallepalli


33. Fruit Research Station, Sangareddy

31-03-2011 18-04-2011 GV Mohan Reddy & E.Raghu Sharma,

34. Horticultural Research Station Ashwaraopet


35. Vegetable Researchy Station Rajendranagar


36. Horticultural Research Station Darsi


37. Grape Research Station 31-03-2011 18-04-2011 G. Madhuri & C.Vijaya Laxmi

38. Administrative Office VR Gudem

31-03-2011 18-04-2011 N.Venketswarlu, Kurmaiah, V.Srinivasa Rao & K. Subba Rao

STATE AUDIT DEPARTMENT The Registrar, State Audit … Consolidate Audit Report.pdf · 2014. 1....

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