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GOVERNMENT OF ANDHRA PRADESH

STATE AUDIT DEPARTMENT

SECTION-IV

CONSOLIDATED AUDIT AND REVIEW REPORT ON THE ACCOUNTS OF HR & CE

INSTITUTIONS (TEMPLES) FOR THE YEAR 2005-06

(¬¹)

DIRECTOR OF STATE AUDIT

A.P., HYDERABAD.

CONTENTS

PART – A

Sl. No. DESCRIPTION PAGE

No.

I Preface v

II Overview vii

1 Introduction 1

2 Status of Audit 3

3 A few Selected Audit Objections – Category wise 4-13

i

PART-B

STATEMENT No.

DESCRIPTION OF STATEMENTS FOR THE YEAR 2004-05 OF

ZILLA GRANDHALAYA SAMSTHAS (ZGS)

PAGE No.

1 Status of Audit of Temples. 14

1. Status of Audit of Temples. (District wise). 15

2 Receipts and Payments of Temples.

1 Receipts and Payments of Temples. (District wise). 16

2 Receipts and Payments of Temples. with break up (Receipts Heads). 17

3 Receipts and Payments of Temples with break up (Payments Heads). 18

3. Audit Objections raised in Temples for the year 2005-06. 19

4. No. of Audit Objections raised (category wise) and Amount involved in respect of Temples. 20-21

1. Variation in Accounts Figures. 22

2. Excess utilization of Grants / Funds. 23

3. Diversion of grants/funds 24

4. Non-utilisation of Grants before the lapsable date 25

5. Misutilisation of grants/funds 26

6. Non utilization of earmarks funds 27

7. Non-collection of dues 28

8. Advances pending adjustment 29

9. Violation of Rules 30

10. Non-remittance of deductions / recoveries from work bills / pay bills / contingent bills etc., 31

10(1) Income tax not remitted or partly remitted 32

10(2) Sales tax not remitted or partly remitted 33

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10(3) Segniorage fee not remitted or partly remitted 34

10(4) G.I.S not remitted or partly remitted 35

10(5) A.P.G.L.I not remitted or partly remitted 36

10)6) G.P.F not remitted or partly remitted 37

10(7) Employees welfare fund not remitted or partly remitted 38

10(8) Other recoveries such as Marriage advance/H.B.A etc., not remitted or partly remitted 39

10(9) Income tax not deducted 40

10(10) Sales not deducted 41

10(11) Seignorage fee not deducted 42

10(12) G.I.S not deducted 43

10(13) A.P.G.L.I not deducted 44

10(14) G.P.F not deducted 45

10(15) Employees welfare fund not deducted 46

10(16) Other recoveries such as marriage advance/HBA etc., not deducted 47

10(17) Other Recoveries such as Library cess collected but remitted to Z.G.S 48

11. Non production of records 49

12. Misappropriations 50

13. Excess Payments 51

14. Wasteful Payments. 52

15. Instances of cases of unaccounted for cash / stores. 53

16. Pendency of Utilisation Certificates. 54

17. Surcharge Certificates recovery pending. 55

18. Others. 56

5. No. of outstanding Audit objections as on 31-03-07 in Temples. 58

iii

PREFACE

The State Audit Act, 1989 passed by the Legislature of Andhra Pradesh has empowered the Director of State Audit (earlier known as the Director, Local Fund Audit) to conduct the audit of accounts of Hindu Religious & Charitable Endowments, which he was doing earlier also as per Government orders.

The Director, State Audit conducts post audit of the above institutions in the subsequent financial year.

Audit reports containing various audit objections are issued to the Executive Authorities of the concerned Hindu Religious & Charitable Endowments, for follow up action i.e., rectification of defects pointed out in the audit reports and to submit a consolidated reply to the audit report after approval by the General Body of the authority concerned.

During the year 2006-07 the Director of State Audit had conducted the audit of the accounts of 5556 Hindu Religious & Charitable Endowments in the State.

The total amount audited relating to the above instructions is:

Receipts : Rs. 160.42 Crores

Expenditure : Rs. 152.98 Crores

Under Section 11 of State Audit Act, 1989, the Director, State Audit is required to submit annually a Consolidated Audit and Review Report on the accounts of the Zilla Grandhalaya Samasthas to the Government and such report shall be laid on the table of the Legislative Assembly.

In accordance with the provisions of the Act, the Consolidated Audit and Review Report of Hindu Religious & Charitable Endowments whose accounts for the year 2005-06 audited by the Director of State Audit during the year 2006-07 is submitted.

v

OVER VIEW

The Director, State Audit conducts “Post audit” and concurrent audit of the accounts of Hindu Religious & Charitable Endowments in the subsequent financial year. The various defects noticed are pointed out in the relevant audit reports, institution wise.

The Director, State Audit conducts the audit of the Hindu Religious & Charitable Endowments through the District Audit Offices headed by the District Audit Officer. The District Audit Office is known as Circle Office and the District Audit Officer is the district administrative head of the Department. The District Audit Officer has got separate audit office for conducting audit of Zilla Parishad, Mandal Parishads, Gram Panchayats, Municipalities and Zilla Grandhalaya Samsthas etc., in the district. These offices are headed by an Assistant Audit Officer who is provided with assistance of 5 to 6 Senior Auditors depending upon the number of institutions under his jurisdiction. The office of Assistant Audit Officer is known as Unit Office. There are six Regional Offices in the State in each of the six zones headed by Regional Deputy Director.

During the year under report, the Director completed the Audit of the 5556 Hindu Religious & Charitable Endowments.

AUDITED AMOUNTS: The total Receipts and Expenditure of all the local authorities put together for

the year 2005-06 were Rs. 160.42 Crores and Rs. 152.98 Crores respectively.

AUDIT OBJECTIONS:

Various irregularities noticed in audit are broadly classified into 19 categories as detailed below:

1. Variation in Account Figures

2. Excess Utilisation of Grants / Funds

3. Diversion of Funds / Grants

4. Non-utilistion of Grants before lapsable date

5. Mis-utilisation of Grants / Funds

6. Non- utilization of Ear-marked funds

7. Non-collection of dues

8. Advances Pending Adjustment

9. Violation of Rules

10. Non-remittance of Deductions / Recoveries from vouchers / Pay Bills / Contingent Bills

11. Non-production of records

12. Mis-appropriations

13. Excess Payments

14. Wasteful Expenditure

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15. Instances of cases of unaccounted cash/stores

16. Pendency of Utilisation Certificates

17. Surcharge Certificates Recovery Pending

18. Others

19. D.D/Cheques received but not realized with in time. A total number of 43763 audit objections involving an amount of Rs. 27.60

Crores were raised during the year. The category wise number of audit objections raised during the year are shown in Statements from 5 to 5 (19) appended to the report.

On receipt of replies to the defects pointed out in the earlier reports supported by relevant records / documents, the audit objections were settled wherever the replies were satisfactory. The Assistant Audit Officer, District Audit officer and Regional Deputy Director are authorised to attend the settlement of audit objections.

The audit report contains the details about number of audit objections pending settlement at the close of the audit.

It could be observed that at the close of audit for the year 2005-06 (Conducted in 2006-07), the No. of audit objections pending settlement is 169187 involving an amount of Rs. 361.91 Crores.

The audit paras selected for inclusion in the Consolidated Audit and Review Report give a glimpse of financial administration in the Hindu Religious & Charitable Endowments. For details, individual audit reports are to be referred.

viii

CONSOLIDATED AUDIT AND REVIEW REPORT ON THE ACCOUNTS OF CHARITABLE & HINDU RELIGIOUS INSTITUTIONS AND ENDOWMENTS

FOR THE YEAR 2005-06.

PART – A

INTRODUCTION

1.1 Under the State Audit Act, 1989 the Director is made in charge of the audit of the funds of local authorities and other authorities specified in the Schedule prescribed in the said Act.

1.2 The Department has got offices in all the districts, the District Audit Officer, State Audit being the head at the district level.

1.3 The Department conducts post audit of the Local authorities and Audit Reports consisting of defects noticed in audit are issued to the Executive Authority of the Charitable & Hindu Religious Institutions & Endowments concerned who has to take action for rectifying the defects pointed out in the Audit Report.

1.4 Under the State Audit Act, the Director is vested with the power of disallowing every item of the expenditure incurred contrary to the law and surcharge the same on the person incurring or authorizing the incurring of such expenditure and may charge against any person responsible there for, the amount of any deficiency, loss or unprofitable out lay occasioned by the negligence or misconduct of that person or of any such sum which ought to have been accounted for but is not brought into account by that person and shall, in every such case, certify the amount due from such person.

SCOPE OF AUDIT 2.1 The procedure of audit of the accounts of Hindu Religious and Charitable Endowments and Institutions falling under Section 6(a) of the AP Charitable and Hindu Religious Institutions and Endowments Act 1987 is concurrent audit, which means a post audit of day-to-day accounts of a specified period with a general review of the accounts from time to time as per Section 2 (e) of the AP State Audit Act 1989 (ACT No.9 of 1989 read with Rule-4 of AP State Audit Rules 2000. The procedure of audit in respect of the said institutions other than those falling under Section-6 (a) of the APC & HRI and Endowments Act 1987 is post-audit which means detailed audit conducted after the transactions are completed as per Section 2(k) of the AP State Audit Act 1989.

Note:

1. Under the procedure of concurrent audit, the post-audit of the transactions during each month in a financial year is conducted immediately after completion of the month. The final accounts are however verified annually after completion of the financial year and closing of registers and accounts and rendering of Annual accounts to audit.

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1. Under the procedure of Post-audit the audit of the transactions in a financial year are conducted after closure of the financial year and also closing of the registers and accounts and rendering Annual Accounts to audit.

2.2 The audit will be conducted on the lines indicated in the rules issued in G.O.Ms.No. 635 Revenue (Endts I) dept dt. 30-6-89 under Sub-Section-2 of Section-60 read with Section-153 of the APC & HRI and Endowments Act 1987.

2.3 The State Audit Department being one of the limbs of the Government of Andhra Pradesh verifies the following aspects during the course of concurrent/post audit of the Charitable & Hindu Religious Institutions & Endowments.

(i) Whether all items of receipts of revenue were properly accounted for with full details in the books of accounts of the Charitable & Hindu Religious Institutions & Endowments concerned.

(ii) Whether adequate care is taken in periodical checking up of the funds with Treasury or Bank.

(iii) Whether expenditure incurred is provided for in the Budget of the Charitable & Hindu Religious Institutions & Endowments and duly sanctioned by the competent authority under the relevant rules and executive instructions issued by the Government.

(iv) Whether funds are utilized only for the permitted purposes prescribed Zilla under the A.P. Charitable & Hindu Religious Institutions & Endowments Act,1987/Rules.

(v) Whether the procedure prescribed by Government in incurring the expenditure / payments made is properly followed and accounted for with due classification in the books of accounts of the Charitable & Hindu Religious Institutions & Endowments.

(vi) Whether vouchers for the expenditure incurred were maintained.

(vii) Whether grants received from different sources were properly accounted for and utilized for the purposes for which they were meant.

RECEIPTS & PAYMENTS DURING THE YEAR BY THE HR&CE INSTITUTIONS.

3.1 The Pie charts of propositional Percentages of Receipts and Payments of Charitable & Hindu Religious Institutions & Endowments during the year 2005-06 is placed below.

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PIE CHART OF RECIEPTS OF HR&CEIS(TEMPLES) FOR 2005-06

71%

26%

3%

1 REVENUERECIEPTS

2 CAPITAL RECIEPTS

3 RECIEPTS UNDERSCHEMES LIKEANNADANAM

3.2 The bulk of receipts came from Revenue receipts (72%) followed by Capital receipts (25%) .

PIE CHART OF PAYMENTS OF HR&CEIS(TEMPLES) FOR 2005-06

76%

21%

3%1 REVENUEEXPENDITURE

2 CAPITALEXPENDITURE

3 EXPENDITUREUNDER VARIOUSSCHEMES

3.3 The bulk payments is for Revenue expenditure (76%) followed by Capital expenditure(21%).

STATUS OF AUDIT 4.1 The audit of all the Charitable & Hindu Religious Institutions & Endowments

upto the year 2005-06 was conducted in the year. 4.2 The Department has conducted the audit of the receipts amounting to

Rs. 16042.30 lakhs and expenditure of Rs. 15298.67 lakhs as detailed in the Statements No. 2 (1) to 2 (2).

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AUDIT OBJECTIONS 5.1 During the course of audit of the Charitable & Hindu Religious Institutions &

Endowments for the year 2005-06 various defects noticed were already pointed out in the relevant Audit Reports which were forwarded to the Executive authorities concerned for further action at their end as per the procedure laid down under the A.P. State Audit Act.

5.2 Bulk of objections are raised on Non-Production of Records and this constitutes 26%. This is followed by Excess utilization of Grants/Funds.

5.3 A total number of 43763 audit objections involving an amount of Rs. 2760.09 lakhs were raised in the audit of the Charitable & Hindu Religious Institutions & Endowments during the year under report.

5.4 CATEGORISATION OF AUDIT OBJECTIONS The various audit objections are classified into 19 categories as detailed below. 1. Variation in Account Figures

2. Excess Utilisation of Grants / Funds

3. Diversion of Grants/Funds

4. Non-utilization of Grants before lapsable date

5. Mis-utilisation of funds

6. Nin-utilisation of Earmarked funds

7. Non-collection of dues

8. Advances Pending Adjustment

9. Violation of Rules

10. Non-remittance of Deductions / Recoveries from vouchers / Pay Bills / Contingent Bills

11. Non-production of records

12. Mis-appropriations

13. Excess Payments

14. Wasteful Expenditure

15. Instances of cases of unaccounted cash / stores

16. Pendency of Utilization Certificates

17. Surcharge certificates-Recovery pending

18. Others

19. D.D/Cheqes received but not realized with in time.

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5.5 Consolidated Statements showing the various Audit Objections raised in the Audit Reports with amounts involved category-wise are annexed to the Report [Statements from 4 to 4 (19)]

5.6 Several Audit Objections are pending settlement at the close of audit for the year. Statement showing Outstanding Audit Objections is Annexed vide Statement No. 5.

5.7 Gist of some of the selected audit objections pertaining to the year under report is enumerated below:

5.1.NON COLLECTION OF DUES

5.1.1. On verification of Revenue Collections in HR & CE Institutions huge amounts

have been noticed pending realization for long periods and allowed to become barred by limitation of time. No appropriate action seemed to have been initiated by the Executive authorities before the dues became barred by limitation of time, inspite of various statutory provisions existing for their recovery such as through distraint, prosecution or filing of suits. These dues can not be recovered legally now and constitute a permanent loss to the funds of local bodies. A case study of the time barred dues and dues which are likely to become time barred during 2005-06 in HR & CE Institutions is given below.

5.1.2. Consolidated Statement showing details of Non-Collection of Dues is Annexed to the Report vide Statement No.4(7)from which it can be seen that No.5127 of Audit Objections involving an amount of Rs.558.92 lakhs were raised in the Audit Reports for the year.

5.1.3. In the following H.R. & C.E Institutions, the leases, Rents, land Sale Collections

amounting to Rs. 44.40 Lakhs were left uncollected and allowed to become barred by limitation of time under Limitation Act- 1963 as detailed below. The observations find place in the Para Nos., mentioned against each institution in their audit reports for the year 2005-06.

Rs. In lakhs Sl. No.

Name of the Temple & District Amount time barred

Particulars Para No. of Audit Report

1 Sri. Balaji Venkateswara Swamy Temple, Annapureddypalli, Khammam

3.73 Land Lease Makthas

6

2 Sri Puligonda Lakshmi Narasimha Swamy Temple., Gollapudi, Khammam

1.97 Land Lease 9

3 Sri. Jagannadha Anjaneya & Venkateswara Swamy Temples, Guntur

1.67 Lease 5

5

4 Sri Lakshmi Narasimha Swamy Temple, Kadiri, Ananthapur

20.91 Lease of shops and other income

8(A)

5 Sri. Kanyaka Parameswari Ammavari Temple, Guntur

0.22 Short realization of Rents

7

6 Sri. Jagannadha Anjaneya & Venkateswara Swamy Temples, Guntur

1.20 Rents 4

7 Sri. Nattikanti Anjaneya Swamy Temple, Kasapuram ,Ananthapur

12.74 Rents & Leases 10

8 Sri Lakshmi Narasimha Swamy Temple, Kadiri, Ananthapur

1.43 Rents & Leases 8(c)

9 Sri Veerabhadhra Swamy Temple, Lepakshi, Ananthapur

0.10 Land Sales short Collection

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10 Sri Vugra Narasimha Swamy temple, Uruvakonda, Kurnool

0.43 Rents 10

Total 44.40

5.2.EXCESS PAYMENTS

5.2.1. It was observed in audit that in several cases excess payments were made due to

(a) Incorrect calculations (b) Excess totaling in Bills (c) Admission of inadmissible claims (d) Lack of knowledge of government instructions. 5.2.2. Consolidated statement of Excess payments [Statement No.4(13)] is appended to

the Report. The excess payments were pointed out in 246 Audit paras were involving an amount of Rs.49.50 lakhs. A few cases of Excess Payments are mentioned below.

5.2.3. MAHANANDI TEMPLE – NANDYAL –KURNOOL DISTRICT.

(a)WORKS – REWIRING TO THE GROUND FLOOR AND 1ST FLOOR TO THE T.T.TD CHOWLTRY IN THE PREMISES OF DEVASTHANAM – EXCESS PAYMENT MADE – Rs. 18,210/-

Work: Rewiring to the ground floor and 1st floor to the T.T.D Chowltry in the premises of the deveasthanam.

Estimate – Rs. 2 lakhs Tender L.S agreement Rs 1,82,689-20accepted by the contractor single Tender L.S agreement @ Rs 1,82,689-20 accepted by EO/DC & construction

85.04. Name of contractor : Sri. Syed Hussain Ruvan, Electrical Contractor, Kurnool.

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M.Book No 11/04, P.No 1 to 25. T.V.W.D 198516 Deduct; 21/2 FSD - 4963 2.24% I.T - 4447 S.T. 2.8% - 5558 ---------- 14968 (-) 14968 ---------- --------------- 183548 Deduct CCI & Part M.B.P 12 132470 -------------- Net paid in 226/17.5.05 51078 --------------

The work was executed and total value of work done for Rs. 1,98,516/- as per M.Book, Page No. 25, but contractor’s agreement value was Rs. 1,82,689-20/- difference of Rs. 15,827/- which results in excess payment made to the contractor. The supplemental estimate or the completion report was also not forthcoming without any record the excess payment could not be admitted in audit.

a) The S.T. recovered @ 2.8% only in the T.V.W.D as noted instead of 4% less

1.2% recovery as noted below.

S.T. = 4% 7941 Already recovered 2.8% 5558 ------------- Difference 2383 -------------

Consequently excess amount of Rs. 2383/- paid to the contractor resulting total excess payment of Rs. 15827+2383 = 18210/- would need to be recovered from the person responsible and credited to temple funds, duly intimating to audit.

(Para No 48 of Audit Report on the accounts of Sri. Mahanandi Temple Kurnool District).

(b)WORK – LAND SCAPPING & WATER SUPPLY WORK ETC – EXCESS PAYMENT MADE– Rs. 9,000/-

Name of the Work – Land scapping & water supply work etc.

Estimate Rs. 1,95,000/- M.B.No 12/05

On Vr.No 2059/24.11.2005 an amount of Rs 66,000/- was drawn and paid to Sairam Nursery – Vijayawada lowest tender vide bill no 115/8.11.05 towards cost and conveyance of carpet grass 3000 sq. ft @ Rs. 22/- per Sq .Ft and paid in Cheque No. 559464/23.11.05 . The following defects were noticed.

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Defects:

1. But as per M.B no 12/05 Page No. 28 supply & cost & conveyance of all carpet

grass including labour charges is as detailed below.

2981.50 sq. ft @ Rs.25/- per ‘1’sq.ft = 74537.50 and prepared bill, the total value of work done as per MB. Page No 28 amounting to Rs. 1,80,199/- .But the cost of carpet grass paid to the supplier only Rs. 66,000/- which results excess amount of Rs. 8,537.50 bill prepared and payment made.

2. As the supplier has supplied the carpet grass 3000/-sq.ft @ Rs 22/- per ‘1’

a. Sq.ft where as the bill was prepared only 2981.5 sq. ft @ Rs. 25/- per ‘1’ sq. ft

b. which results 18.50 sq. ft grass excess and cost @ Rs 3/- per ‘1’ sq.ft excess

c. recorded. Consequently 18.50 sq. ft X 25/1 sq. ft = 462.50 excess amount. 1. Difference between bill (MB recording ) : 8537-50 and actual payment 2. Purchase of grass between MB Recording grass & rate difference : 462-50 ------------------------ Excess Total 9000-00 ----------------------

Thus an amount of Rs 9000/- excess drawn action would need to be taken to recover the amount from the person or persons responsible and credited to the temple funds and the fact intimated to audit.

(Para No 42 of Audit Report on the accounts of Sri. Mahanandi Temple Kurnool District

. 5.3.INSTANCES OF CASES OF UNACCOUNTED FOR CASH /

STORES 5.3.1. Several instances of Cash / Stores unaccounted for were noticed during the course

of audit and a few of such audit observations are furnished hereunder.

5.3.2. Consolidated Statement of cases of unaccounted for Cash / Stores Statement No.5(15) is appended to the Report from which it can be noticed that 15 Paras pointing out to Rs.1.25 lakhs were raised during the year.

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5.3.3. SRI JAGANNADHA ANJANEYA VENKATESWARA SWAMY

TEMPLES – GUNTUR – GUNTUR DISTRICT._

(a) MISCELLANEOUS RECEIPTS – SALE OF “ POOJA TICKETS” COLLECTED AMOUNT NOT ACCOUNTED FOR – Rs. 4,236/-.

On verification of Miscellaneous Receipts Register with reference to various pooja and prasadam tickets sold along with daily collection register and cash book for the year 2005-06, it was noticed that an amount of Rs. 320/- only was taken into cash book instead of Rs 4,538/- collected through M.Rs for the period from 12-11-05 to 13-11-05, resulting unaccounted for Rs. 4,263/- which may have been misappropriated.

(Para No. 27 of audit report on the accounts of Sri Jagannadha Anjaneya and Venkateshwara Swamy Temples, Guntur).

(b) RUPEES 950/- WAS COLLECTED FOR EACH MARRIAGE BUT Rs. 250/- ONLY ACCOUNTED FOR EACH MARRIAGE – (33) MARRIAGES PERFORMED – SHORT ACCOUNTED FOR Rs.23,100/-.

As seen the Miscellaneous Receipts issued to the parties performing marriages in the Temple premises it was noticed that, an amount of Rs. 950/- was collected for each marriage. But an amount of Rs. 250/- only was accounted for each marriage in the register of daily collection and cash book. During the period from 13-8-2005. to 3-11-2005. (33) marriages were performed in the temple premises and an amount of Rs. 31,350/- was collected @ Rs. 950/- per each marriage. But an amount of Rs. 8,250/- was only accounted for in daily collection register and cash book @ Rs. 250 per each marriage resulting an amount of Rs. 23,100/- as short remittance and unaccounted for. (Para No .28 of audit report on the accounts of Sri Jagannadha Anjaneya and Venkateshwara Swamy Temples Guntur).

5.4. OTHERS

5.4.1. Other objections which were not fallen in the above categories are incorporated here. Such of objections numbering 4043 were raised for an amount Rs. 54.98 lakhs and detailed in Statement No.5(18).

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5.4.2. SRI JAGANNADHA ANJANEYA VENKATESWARA SWAMY

TEMPLES – GUNTUR – GUNTUR DISTRICT. (a) RENT – TEMPLE BUILDING GIVEN ON RENTAL BASIS – RENT NOT ENHANCED SINCE 1998 – IRREGULAR – RECOVERY OF ARREARS - Rs. 2,52,454/-.

In Letter Rc.No W1/795/95, dated 12-5-98 of the Deputy Executive Engineer, Endowments, Guntur, the rent was fixed for the Ground and 1st floor of the building occupies by the following offices from 1998.

1. Office of the Deputy Commissioner, Endowments & Office of the

Jewellery Verification Officer – for Rs. 10,266/-.

2. Office of the Assistant Commissioner, Endowments, Guntur and office of the Deputy Executive Engineer, Endowments Guntur for Rs. 10,450/-.

Though the above rent fixed as per the norms issued in G.O.Ms No. 35,Fin Plg. (FW – EBS – PWD), dated 27-2-97 it was not enhanced for every 2 years at the rate of 5% as laid down in para 3(7) of the said Government Order.

The inaction of the temple authorities for 9 years resulted in a loss to a tune of Rs. 2,54,454/- to the temple funds for the period under occupation of the building by the above offices from 1998 as shown below.

A) RENT TO BE ENHANCED FOR EVERY 2 YEARS :

Rent to be enhanced @ 5% for of

every 2 years Rs. Sl.No Name of the Office Rent

fixed in 5/98 w.e.f

5/2000w.e.f 5/2002

w.e.f 5/2004

w.e.f 5/2006

1 Office of the Deputy Commissioner, Endowments, Guntur and office of the Jewellery verification officer

10266 10,779 11,318 11,884 12,478

2 Office of the Assistant Commissioner Endowments, Guntur and office of the Deputy Executive Engineer, Endowment Guntur

10450 10,973 11,522 12,098 12,703

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B) AMOUNT DUE AS A RESULT OF ENHANCEMENT :

Sl.No Rent to be

fixed Rent fixed

Difference Enhancement due for the period

Total Rs.

Office of the Deputy Commissioner, Endowments, Guntur and office of the Jewellery verification officer Commissioner

1 10779 10266 513 5/98 to 4/2000 = 24 months 12312 11,318 10266 1052 5/2000 to 4/2002 = 24 months 25248 11,884 10266 1618 5/2002 to 4/2004 = 24 months 38832 12,478 10266 2212 5/2004 to 4/2006 = 24 months 48664

TOTAL 125056 Office of the Assistant Commissioner Endowments, Guntur and office of the Deputy

Executive Engineer, Endowments, Guntur 1 10,973 10450 523 5/98 to 4/2000 = 24 months 12552 11,522 10450 1072 5/2000 to 4/2002 = 24 months 25728 12.098 10450 1648 5/2002 to 4/2004 = 24 months 39552 12,703 10450 2253 5/2004 to 4/2006 = 24 months 49566

TOTAL 127398 GRAND TOTAL 2,52,454

.(Para No 31of Audit Report on the accounts of Sri. Jagannadha Anjaneya Venkateswara Swamy temples ,Guntur)

(b) LEASES – LEASE AMOUNT DUE – NOTED AS BARRED BY LIMITATION OF TIME – INACTION OF THE EXECUTIVE AUTHORITY – LOSS CAUSED Rs. 80,330/-.

As verified from the Demand, Collection and Balance register, the following certificate was noted in respect of some lease amounts due from various shops etc.

“The due amount is barred by limitation. Hence, no action can be initiated.” Sl.No Details of lease Year Amount due

Rs. 1 Collection of coconut halves (Sri

Venkateswara Swamy Temple) – Sri Seetharamaiah

1988-89 25425

2 Shop No II (Sri Venkateswara Swamy Temple)) – Sri Seetharamaiah & others

1991-92 1535

Shop No III (Sri Venkateswara Swamy Temple)) – Smt. P.Vekataratnam

1989-90 1850

4 Collection of coconut halves (Sri Anjaneya Swamy Temple)) Sri V.Rajeswara Rao

1997-98 11200

5 Coconut shop rent (Sri Anjaneya Swamy 1997-98 38450

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Temple)) Sri V.Rajeswara Rao 6 Cycle stand (Sri Anjaneya Swamy Temple))

Smt Ch. Lakshmi Devamma 1997-98 1550

7 Shop No II (Sri Venkateswara Swamy Temple)) late P. Kameswara Rao

1979-80 320

TOTAL: 80,330

As seen from the above it is clear that the inaction of the executive authority in collecting the Lease amounts within the time caused loss to the funds of the temple as these amounts were barred by limitation and no action can be initiated now. .(Para No 29 of Audit Report on the accounts of Sri. Jagannadha Anjaneya Venkateswara Swamy temples ,Guntur)

5.4.3. SRI KANYAKAPARAMESHWARI AMMAVARI TEMPLE –

GUNTUR – GUNTUR DISTRICT.

KALYANA MANDAPAM – OCCUPATION REGISTER NOT MAINTAINED - OTHER DEFECTS NOTICED

An amount of Rs. 86,000 was collected towards Kalyana Mandapam rent during the year 2005-06 as detailed below

Kalyana Mandapam rent 43 days X Rs. 1000 = 43000 Furniture rent 43 days X Rs 1000 = 43000

As verified from the records relating to Kalyana Mandapam produced to audit, the following defects were noticed.

1. KALYANA MANDAPAM OCCUPATION REGISTER NOT

MAINTAINED AND PRODUCED: Kalyana Mandapam occupation register, which is a very important register, was not maintained and produced to audit for verification. In the absence of the same, the correctness of the occupation of the Kalyana Mandapam and collection of rent could not be ascertained in audit.

2. APPLICATION FOR OCCUPATION OF KALYANA MANDAPAM PRIOR TO 18-5-05 NOT PRODUCED: Applications for occupation of Kalyan Mandapam from 18-5-05 only were produced to audit for verification. Applications prior to 18-5-05 were not produced. 64 numbers of applications were received. But, where as rent was Collected for 43 days only for the entire year 2005-06. Reasons for the deviation were not furnished to audit.

3. Out of 64 numbers of applications produced, meter reading were noted for 52 applications. Reasons for not noting meter reading for the remaining applications were not noted.

12

4. In respect of the following persons, furniture rent was collected @ Rs. 500

instead of Rs. 1000.

a. 9-6-05 - Sri S.Munisekhara Rao b. 31-10-05 - Sri M.P Satish Kumar

In view of the above defects, the genuineness of the collection of rent could not be ascertained in audit. (Para No 18 of Audit Report on the accounts of Sri. Kanyaka Parameswari Ammavari Temple ,Guntur)

HYDERABAD (G.M.MAJID) DATED:16-03-2009. DIRECTOR OF STATE AUDIT

A.P.,HYDERABAD.

13

ACCOUNTING STATEMENTS OF HR & CE INSTITUTIONS

STATEMENT No. 1

CONSOLIDATED STATEMENT SHOWING THE STATUS OF AUDIT OFTEMPLES

DEMAND AS ON 01-04-2005

AUDITS COMPLETED AS ON 31-3-2007

BALANCE AS ON 31-03-2007

ARREARS CURRENT ARREARS CURRENT ARREARS CURRENT

2292 6547 77 5556 2215 991

14

STATEMENT No. 1 (1)

STATEMENT SHOWING DISTRICT WISE STATUS OF AUDIT OF TEMPLES FOR THE YEAR 2005-06

SL No. NAME OF THE DISTRICT

DEMAND AS ON 01-04-2006

AUDITS COMPLETED AS ON 31-3-2007

BALANCE AS ON 31-03-2007

ARREARS CURRENT ARREARS CURRENT ARREARS CURRENT1 ADILABAD 83 38 0 8 83 302 ANANTHAPUR 0 214 0 213 0 13 CHITTOOR 45 178 0 81 45 974 EAST GODAVARI 236 901 11 851 225 505 GUNTUR 52 1188 47 1172 5 166 KADAPA 2 188 0 152 2 367 KARIMNAGAR 11 35 4 34 7 18 KHAMMAM 46 78 2 76 44 29 KRISHNA 20 711 2 674 18 37

10 KURNOOL 3 294 0 283 3 1111 MAHABOOBNAGAR 68 27 0 0 68 2712 MEDAK 142 31 0 0 142 3113 NALGONDA 63 96 0 19 63 7714 NELLORE 9 343 0 334 9 915 NIZAMABAD 154 59 3 20 151 3916 PRAKASAM 281 600 0 498 281 10217 RANGA REDDY 847 290 0 0 847 29018 SRIKAKULAM 58 189 0 172 58 1719 VISAKHAPATNAM 27 186 0 186 27 020 VIZIANAGARAM 0 94 0 26 0 6821 WARANGAL 129 60 3 33 126 2722 WEST GODAVARI 16 747 5 724 11 23

TOTAL: 2292 6547 77 5556 2215 991

15

STATEMENT No. 2

STATEMENT OF CONSOLIDATED RECEIPTS AND PAYMENTS OF GRAM PANCHAYATS FOR THE YEAR 2005-06

Rs. In lakhs

SL No. NAME OF THE DISTRICT RECEIPTS PAYMENTS

1 ADILABAD 2.84 2.77

2 ANANTHAPUR 670.19 654.22

3 CHITTOOR 288.00 285.49

4 EAST GODAVARI 1905.84 2019.33

5 GUNTUR 2799.65 2717.01

6 KADAPA 1027.39 412.90

7 KARIMNAGAR 111.67 112.86

8 KHAMMAM 256.85 250.18

9 KRISHNA 1575.44 1557.77

10 KURNOOL 388.31 420.08

11 MAHABOOBNAGAR 0.00 0.00

12 MEDAK 0.00 0.00

13 NALGONDA 1946.19 1911.07

14 NELLORE 1106.17 1115.53

15 NIZAMABAD 117.82 81.01

16 PRAKASAM 741.32 650.91

17 RANGA REDDY 0.00 0.00

18 SRIKAKULAM 280.55 272.89

19 VISAKHAPATNAM 583.81 610.88

20 VIZIANAGARAM 190.94 188.63

21 WARANGAL 251.30 245.86

22 WEST GODAVARI 1798.03 1789.28

TOTAL: 16042.30 15298.67

16

STATEMENT No. 2 (1)STATEMENT OF CONSOLIDATED RECEIPTS OF TEMPLES FOR THE YEAR 2005-06

(RECEIPT HEADS)Rs. In Lakhs

Sl. No.

NAME OF THE DISTRICT REVENUE RECEIPTS Rs.

CAPITAL RECEIPTS Rs.

RECEIPTS UNDER SCHEMES LIKE ANNADANAM

TOTAL RECEIPTS Rs.

1 ADILABAD 2.81 0.03 0.00 2.842 ANANTHAPUR 583.36 73.10 13.73 670.193 CHITTOOR 224.44 62.89 0.67 288.004 EAST GODAVARI 1493.13 397.93 14.78 1905.845 GUNTUR 2633.23 151.74 14.68 2799.656 KADAPA 301.61 711.64 14.14 1027.397 KARIMNAGAR 89.13 18.94 3.60 111.678 KHAMMAM 161.95 84.34 10.56 256.859 KRISHNA 763.94 685.36 126.14 1575.44

10 KURNOOL 376.55 10.72 1.04 388.3111 MAHABOOBNAGAR 0.00 0.00 0.00 0.0012 MEDAK 0.00 0.00 0.00 0.0013 NALGONDA 1060.55 885.64 0.00 1946.1914 NELLORE 823.34 271.73 11.10 1106.1715 NIZAMABAD 110.84 6.98 0.00 117.8216 PRAKASAM 613.58 124.06 3.68 741.3217 RANGA REDDY 0.00 0.00 0.00 0.0018 SRIKAKULAM 196.43 84.12 0.00 280.5519 VISAKHAPATNAM 583.81 0.00 0.00 583.8120 VIZIANAGARAM 127.34 57.26 6.34 190.9421 WARANGAL 111.31 136.56 3.43 251.3022 WEST GODAVARI 1260.67 328.90 208.46 1798.03

TOTAL: 11518.02 4091.94 432.35 16042.30

17

STATEMENT No. 2 (2)STATEMENT OF CONSOLIDATED RECEIPTS OF TEMPLES FOR THE YEAR 2005-06

(PAYMENT HEADS)Rs. In Lakhs

Sl. No.

NAME OF THE DISTRICTREVENUE

EXPENDITURE Rs.

CAPITAL EXPENDITURE

Rs.

EXPENDITURE UNDER VARIOUS SCHEMES

TOTAL Rs.

1 ADILABAD 2.77 0.00 0.00 2.772 ANANTHAPUR 546.56 84.67 23.00 654.223 CHITTOOR 270.76 14.02 0.71 285.494 EAST GODAVARI 1662.46 343.35 13.52 2019.335 GUNTUR 2577.11 125.34 14.56 2717.016 KADAPA 320.54 83.33 9.03 412.907 KARIMNAGAR 100.15 12.71 0.00 112.868 KHAMMAM 130.71 75.72 43.75 250.189 KRISHNA 713.42 749.42 94.93 1557.77

10 KURNOOL 395.37 20.35 4.36 420.0811 MAHABOOBNAGAR 0.00 0.00 0.00 0.0012 MEDAK 0.00 0.00 0.00 0.0013 NALGONDA 1298.11 612.96 0.00 1911.0714 NELLORE 956.65 148.28 10.60 1115.5315 NIZAMABAD 73.29 3.81 3.91 81.0116 PRAKASAM 567.91 80.56 2.44 650.9117 RANGA REDDY 0.00 0.00 0.00 0.0018 SRIKAKULAM 188.85 84.04 0.00 272.8919 VISAKHAPATNAM 610.88 0.00 0.00 610.8820 VIZIANAGARAM 104.14 78.13 6.36 188.6321 WARANGAL 207.05 38.15 0.66 245.8622 WEST GODAVARI 967.52 598.27 223.49 1789.28

TOTAL: 11694.25 3153.11 451.32 15298.67

18

STATEMENT No. 3

STATEMENT SHOWING AUDIT OBJECTIONS RAISED IN TEMPLES DURING THE YEAR 2005-06

No. OF OBJECTIONS AMOUNTRs. In lakhs.

0 0.00

19

STATEMENT No. 4

STATEMENT SHOWING NUMBER OF AUDIT OBJECTIONS RAISED (CATEGORY WISE) AND AMOUNT INVOLVED FOR THE YEAR 2005-06

Rs. In lakhs.Sl. No. NAME OF THE CATEGORY No. AMOUNT

1 Variation in Account Figures 50 6.612 Excess Utilisation of Grants / Funds 2665 668.173 Diversion of Grants / Funds 17 90.00

4 Non-utilisation of grants before the lapsable date 0 0.00

5 Mis-utilisation of Grants / Funds 17 2.396 Non-Utilisation of Earmarked Funds 8 0.087 Non-collection of dues 5127 558.928 Advances pending adjsutemnt 850 230.499 Violation of Rules 8031 279.32

10 Non remittance of deduction recoveries from work bills / pay bills / contingent bills etc., 144 9.69

(01) Deduction / recoveries of Income Tax not remitted or partly remitted 17 2.39

(02) Deduction / recoveries of Sales Tax not remitted or 4 0.73

(03) Deduction / recoveries of Seigniorage fee not remitted or partly remitted 7 0.25

(04) Deduction / recoveries of G.I.S not remitted or partly 0 0.00

(05) Deduction / recoveries of A.P.G.L.I. not remitted or 0 0.00

(06) Deduction / recoveries of G.P.F. not remitted or 0 0.00

(07) Deduction / Recoveries of Employees Welfare Fund 11 0.05

(08) Oher recoveries such as Marriage advance / H.B.A. 15 0.53

(09) Income Tax not deducted 1 0.01(10) Sales Tax not deducted 1 0.00(11) Seigniorage Fee not deducted 2 0.01(12) G.I.S not deducted (sub code No 112) 0 0.00(13) A.P.G.L.I not deducted (sub code No.113) 0 0.00

20

(14) G.P.F not deducted (sub code no.114) 10 0.02

(15) Employees Welfare Fund not deducted 1 0(16) Other recoveries such as Msrriage Advance /H.B.A etc not deducted 20 0.19

(17) Library cess collected but remitted to Zill Grandhalaya Samasthas 46 0

11 Non Production of Records 20121 712.635

12 Mis-appropriations 1622 83.772

13 Excess Payments 246 49.4968

14 Wasteful Expenditure 35 5.88

15 Instances of cases of unaccounted for cash / stores 15 1.25

16 Pendency of Utilisation Certificates 49 1.51

17 Surcharge Certificates -Recovery Pending 592 0.72

18 Others 4043 54.98

19 D.D. Cheques received but not realised with in time 0 0

Total: 43767 2760.09

21

STATEMENT No. 4 (1)

CATEGORY:: VARIATION IN ACCOUNT FIGURES

Rs. In lakhs.

Sl. No. NAME OF THE DISTRICT No. AMOUNT

1 Adilabad 0 0.002 Ananthapur 3 4.533 Chittoor 1 0.104 East Godavari 0 0.005 Guntur 0 0.006 Kadapa 0 0.007 Karimnagar 0 0.008 Khammam 2 0.019 Krishna 7 0.24

10 Kurnool 0 0.0011 Mahaboobnagar 0 0.0012 Medak 0 0.0013 Nalgonda 0 0.0014 Nellore 0 0.0015 Nizamabad 2 0.0016 Prakasam 29 1.5917 Ranga Reddy 0 0.0018 Srikakulam 0 0.0019 Visakhapatnam 0 0.0020 Vizianagaram 0 0.0021 Warangal 3 0.0522 West Godavari 3 0.09

TOTAL 50 6.61

22

STATEMENT No.4 (2)

CATEGORY:: EXCESS UTILISATION OF GRANTS / FUNDS

Rs. In lakhs.




TOTAL 2665 668.17

23

STATEMENT No. 4 (3)

CATEGORY:: DIVERSION OF GRANTS / FUNDS

Rs. In lakhs.




TOTAL 17 90.00

24

STATEMENT No. 4 (4)

CATEGORY:: NON-UTILISATION OF GRANTS BEFORE THE LAPSABLE DATE

Rs. In lakhs.




TOTAL 0 0.00

25

STATEMENT No. 4 (5)

CATEGORY:: MIS - UTILISATION OF GRANTS / FUNDS

Rs. In lakhs.




TOTAL 17 2.39

26

STATEMENT No. 4 (6)CATEGORY:: N0n-Utilization of Earmarked Funds

Rs. In lakhs.




TOTAL 8 0.08

27

STATEMENT No. 4 (7)

CATEGORY:: NON-COLLECTION OF DUES

Rs. In lakhs.




TOTAL 5127 558.92

28

STATEMENT No. 4 (8)

CATEGORY:: ADVANCES PENDING ADJUSTMENT

Rs. In lakhs.




TOTAL 850 230.49

29

STATEMENT No. 4 (9)

CATEGORY:: VIOLATION OF RULES

Rs. In lakhs.




TOTAL 8031 279.32

30

STATEMENT No. 4 (10)

CATEGORY:: NON-REMITTANCE OF DEDUCTION RECOVERIES FROM WORK BILLS / PAY BILLS / CONTINGENT BILLS ETC.,

Rs. In lakhs.




TOTAL 144 9.69

31

STATEMENT No. 4 (10) (1)

CATEGORY:: DEDUCTION / RECOVERIES OF INCOME TAX NOT REMITTED OR PARTLY REMITTED

Rs. In lakhs.




TOTAL 5 0.67

32


CATEGORY:: DEDUCTION / RECOVERIES OF SALES TAX NOT REMITTED OR PARTLY REMITTED

Rs. In lakhs.




TOTAL 4 0.73

33


CATEGORY:: DEDUCTION / RECOVERIES OF SEIGNIORAGE FEE NOT REMITTED OR PARTLY REMITTED

Rs. In lakhs.




TOTAL 7 0.25

34


CATEGORY:: DEDUCTION / RECOVERIES OF G.I.S. NOT REMITTED OR PARTLY REMITTED

Rs. In lakhs.




TOTAL 0 0.00

35

STATEMENT No. 4 (10) (5)CATEGORY:: DEDUCTION / RECOVERIES OF A.P.G.L.I NOT

REMITTED OR PARTLY REMITTED Rs. In lakhs.




TOTAL 0 0.00

36

STATEMENT No. 4 (10) (6)CATEGORY:: DEDUCTION / RECOVERIES OF G.P.F. NOT

REMITTED OR PARTLY REMITTED Rs. In lakhs.




TOTAL 0 0.00

37

STATEMENT No. 4 (10) (7)CATEGORY:: DEDUCTION / RECOVERIES OF EMPLOYEES

WELFARE FUND NOT REMITTED OR PARTLY REMITTED Rs. In lakhs.




TOTAL 11 0.05

38

STATEMENT No. 4 (10) (8)CATEGORY:: OTHER RECOVERIES SUCH AS MARRIAGE

ADVANCE / HBA ETC., NOT REMITTED OR PARTLY REMITTED Rs. In lakhs.




TOTAL 15 0.53

39

STATEMENT No. 4 (10) (9)CATEGORY:: INCOME TAX NOT DEDUCTED

Rs. In lakhs.




TOTAL 1 0.01

40

STATEMENT No. 4 (10) (10)CATEGORY:: SALES TAX NOT DEDUCTED

Rs. In lakhs.




TOTAL 1 0.00

41

STATEMENT No. 4 (10) (11)CATEGORY:: SEIGNIORAGE FEE NOT DEDUCTED

Rs. In lakhs.




TOTAL 2 0.01

42

STATEMENT No. 4 (10) (12)CATEGORY:: G.I.S NOT DEDUCTED

Rs. In lakhs.




TOTAL 0 0.00

43

STATEMENT No. 4 (10) (13)CATEGORY:: A.P.G.L.I NOT DEDUCTED

Rs. In lakhs.




TOTAL 0 0.00

44

STATEMENT No. 4 (10) (14)CATEGORY:: G.P.F NOT DEDUCTED

Rs. In lakhs.




TOTAL 10 0.02

45

STATEMENT No. 4 (10) (15)CATEGORY:: EMPLOYEES WELFARE FUND NOT DEDUCTED

Rs. In lakhs.




TOTAL 1 0.00

46

STATEMENT No. 4 (10) (16)CATEGORY:: Other Recoveries such as Marriage Advance /H.B.A etc

not deducted Rs. In lakhs.




TOTAL 20 0.19

47

STATEMENT No. 4 (10) (17)CATEGORY:: LIBRARY CESS COLLECTED BUT NOT REMITTED

TO ZILLA GRANDHALAYA SAMSTHAS

Rs. In lakhs.




TOTAL 46 0.00

48

STATEMENT No. 4 (11)CATEGORY:: NON-PRODUCTION OF RECORDS

Rs. In lakhs.




TOTAL 20121 712.64

49

STATEMENT No. 4 (12)CATEGORY:: MIS-APPROPRIATIONS

Rs. In lakhs.




TOTAL 1622 83.77

50

STATEMENT No. 4 (13)CATEGORY:: EXCESS PAYMENTS

Rs. In lakhs.




TOTAL 246 49.50

51

STATEMENT No. 4 (14)CATEGORY:: WASTEFUL EXPENDITURE

Rs. In lakhs.




TOTAL 35 5.88

52

STATEMENT No. 4 (15)CATEGORY:: INSTANCES OF CASES OF UNACCOUNTED FOR

CASH / STORES

Rs. In lakhs.




TOTAL 15 1.25

53

STATEMENT No. 4 (16)CATEGORY:: PENDENCY OF UTILISATION CERTIFICATES

Rs. In lakhs.




TOTAL 49 1.51

54

STATEMENT No. 4 (17)CATEGORY:: SURCHARGE CERTIFICATES-RECOVERY

PENDING

Rs. In lakhs.




TOTAL 592 0.72

55

STATEMENT No. 4 (18)CATEGORY:: OTHERS

Rs. In lakhs.




TOTAL 4043 54.98

56

STATEMENT No. 4 (19)CATEGORY:: D.D. / CHEQUES RECEIVED BUT NOT REALISED

WITH IN TIME

Rs. In lakhs.




TOTAL 0 0.00

57

STATEMENT No. 5

STATEMENT SHOWING THE OUTSTANDING AUDIT OBJECTIONS IN TEMPLES AS ON 31-03-2007

Rs. In lakhs.

No. OF OBJECTIONS AMOUNT

169187 36191.88

58

© DIRECTOR OF STATE AUDIT

A.P. HYDERABAD 2009

PUBLISHED BY THE DIRECTOR OF STATE AUDIT, A.P HYDERABAD AND PRINTED AT GOVT. CENTRAL PRESS, CHENCHALGUDA, HYDERABAD .

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