O/o The District Audit Officer,

State Audit, Nellore.

Submitted:

Draft Audit Report on the accounts BOGOLE Mandal

Parishad, SPSR Nellore District for the year 2023-24 is submitted

herewith along with the following enclosures for kind perusal and

approval.

1) Audit Report for the year 2022-23.

2) Verified Annual Account.

3) Draft forwarding letter.

4) General Fund and 15th Finance Receipts and Expenditure

Statements.

5) General Fund and 15th Finance works statements.

6) Special Letters

DAO

AAO

Sr.Auditor
 GOVERNMENT OF ANDHRA PRADESH
STATE AUDIT DEPARTMENT

From To
Sri M. Thirupathaiah, The Mandal Parishad Development
M.A.,B.Ed., Officer,
District Audit Officer, Mandal Parishad,
State Audit, BOGOLE
Nellore. S.P.S.R Nellore Dist.,

Lr.SA.No. /2023-24 Dt: . .2024.

Sir,
Sub: Audit-Audit Report on the Accounts of General Funds,
15th Finance funds, F.F.C. Funds & Women Child Welfare
Funds of BOGOLE Mandal Parishad for the year 2023-24
– Communicated - Regarding.

******

I am to forward here with the Audit Report on the accounts of

General Funds, 14th Finance Funds, F.F.C.Funds, & Women & Child
welfare Funds of BOGOLE Mandal Parishad S.P.S.R Nellore District for
the year 2023-24 and to request that the replies to the Audit Report in
triplicate together with the resolution of Mandal Parishad duly
approving the replies may be sent with in a period of two months from
the date of receipt of the Audit Report as per Sub-rule-1 of Rule 8 of
A.P State Audit Rules, 2000 issued in G.O.Ms.No.130, Fin&Plg (FW
Admn-II) Dept, dt:08.09.2000.

Yours faithfully,

District Audit
Officer,
State
Audit::Nellore.

Copy to the Chief Executive Officer, ZPP, Nellore

Copy to the Accountant General, AP., Vijayawada.
Copy submitted to the Director of State Audit, A.P., Mangalagiri.
 AUDIT REPORT ON THE ACCOUNTS OF BOGOLE
MANDAL PARISHAD, SPSR NELLORE DISTRICT
FOR THE YEAR 2023-24
* * *
1. Name of the Auditor :1) Smt.M. Sreenamma, Assistant Audit
Officer
2) Smt G.Jeeva, Senior Auditor
2. Time taken for Audit : 22.07.2024 to 24.07.2024

A. The Special Officer Post was held by the following persons

during the year under report.
MPP:
1) Smt M. Sujatha from 01.04.2023 to 31.03.2024
B. The Office of the Mandal Parishad Development Officer was
held by the following person during the year 2023-24
1) Sri R. Govind Rao (FAC)From 01.04.2023 to 31.05.2023
2) Sri A.V.Subba Rao From 01.06.2023 to
31.01.2024
3) Sri Sk. Jameeulla From 01.02.2024 to 31.03.2024

3. GENERAL FINANCIAL REVIEW AND BUDGET

The opening balance in the Cash Book is in agreement with the
closing balance of the previous year. The closing balance in the
General Funds, W & CW. Funds and 15 th Finance Funds Cash Book as
on 31.3.2024 viz., Rs.3673937.50 is in agreement with the
consolidated closing balance in the Account as on 31.03.2024 and is
also in agreement with the balance in the Treasury Pass Book.
Sl. Name of the Opening Receipts Total Expr Closing
No Fund Balance Balance

1 General Funds 202916.00 2151260.0 2354176.00 1889929.0 464247.00

0 0
2 15th FC funds 4097731.0 7318605.0 11416336.00 8206615.5 3209720.50
0 0 0
Total 4300647.00 9469865.00 13770512.00 10096544.5 3673967.5.0
0

Fund-wise reconciliation for the year 2023-24

i) General Funds:
Opening Balance as per Cash Book Rs:202916.00
Opening balance as per CFMS Rs: 180121.00
Difference Rs: 22795.00
Closing Balance as per Cash book Rs: 464247.00
Closing balance as per CFMS Rs: 441452.00
 Difference Rs:22795.00

4. GENERAL REVIEW OF THE FINANCIAL POSITION

The Main source of the income was the grant-in- aid released by
the Government, which constituted 100% of the total income. Rest of
the income was from general revenue. The institution did not tap any
independent source of income to improve it’s finances and to extend
the activities beyond the income from grants.

5. COMPLIANCE OF AUDIT OBJECTIONS BY the M.P.D.O

As per the instructions issued by the Government in Memo
No.442/Accts., III /62-2,P&L.A..Department Dated 2-4-1962 read with
Government Memo.Roc.No.546/Accts. III /62-2, P & L.A. Department
Dt.03.05.1962 the replies to the audit objections in the audit reports
for the years from 1993-94 to 2021-22 together with the resolution of
the standing Committee for Finance have to be sent to the
Commissioner, Panchayat Raj/Government in Panchayat Raj
Department through the Director of State Audit, Andhra Pradesh
Hyderabad. But, the records do not reveal the observance of the
above instructions. The progress in settlement of the audit objections
during the year 2023-24 was not much satisfactory as the defects
pointed out in Nil objections involving – Nil. were only rectified leaving
154 number of objections involving an amount
of Rs.22,86,659.00 unsettled as detailed in the Audit Report. The
Executive Authority did not evince much interest in rectifying the
defects though there are clear instructions under Rule 8 of A.P. State
Audit Rules, 2000 to furnish replies to the audit objections within a
period of two months from the date of receipt of the Audit Report.

PART-II INCOME
6. GRANT -IN-AID:

a) The Grants-in-aid were received for different purposes. A list

of grants received, expenditure incurred and the balances left
over is given below:

Sl. Name of the Grant Receipt Expr Balance Refunde Percentag

N Rs. Rs. Rs. d Rs. e of
o Utilization
TA to Staff
1 0 0 0 0
Contingencies
2 0 566211 -566211 -
Stationery
3 0 0 0 ---
Postage &
4 0 0 0 ---
Telephone
 GENERAL FUND

General Fund: Severity: Other Moderate Risk

Code No.2
7) EXPENDITURE INCURRED IN EXCESS OF BUDGETARY
PROVISION:
In respect of the following items, expenditure was incurred in
excess of provision made in the Budget. Sanction / ratification from the
competent authority should be obtained for excess expenditure
incurred and produced to audit.
Excess
Budget Expenditure over
Sl. Name of the Grant provision incurred budget
No Rs. Rs. provision
Rs.
Contingencies
1 0 566211 -566211

General Fund: Severity: Other High Risk Code

No. 6
8) NON- UTILISATION OF EARMARKED FUNDS :TOWARDS SC

WELFARE: Rs:204727.00

Government in G.O Ms.No.446 & 447, P.R & R.D

( Programme III) Department dated 29-10-1998 and G.O.Ms.No.38,
women Development and child Welfare Department dated 29-5-1998
read with G.O.Ms.No.704 of P.R. & R.D Department dated 5-11-1994
issued instructions that every Mandal Parishad shall Earmark funds out
of their General Funds and utilize the same on the schemes benefiting
the S.Cs, S.Ts and for women and child welfare at the following rates.
1. For S.Cs 15 %
2. For S.Ts 6%
3. For Women & Child welfare 15%
The amount of 15% and 6% from General Funds to be earmarked
for the benefit of SCs STs & Women & Child welfare was worked out as
follows:
Head of Account Amount
1. Land cess ---
2. Surcharge on Stamp Duty Rs. 1040397.00
3. Rs. 8/- per capital grant Rs. 310552.00

4. Entertainment Tax ---

5. E.C. Bags ---
6. Seigniorage fee Rs. 13897.00
7. Room Rents Rs. 0.00
8. Others (Building Demolish) Rs. 0.00
Rs. 1364846.00
 1. SCs 15% Rs. 1364846.00 X 15/100 = 204727.00

Further 1/3 of such earmarked funds shall be made over at the

beginning of the year to the A.P Scheduled Castes Co- Operative
Finance Corporation and to be utilized for the benefit of the SCs
respectively. The balance of 2/3 rd funds shall be utilized by the Mandal
Parishads for the benefit of SCs in the Mandal Parishad areas. The
unspent balance out of the 2/3rd funds at the end of financial year, if
any, shall be made over to the respective corporation.
But, during the course of audit it was observed that the following
amounts remained unspent which would need to be remitted to
respective Corporation.

S. Ear Total 1/3rd Amou Balan 2/3rd Amo Balan Total

N mar amt of nt ce of amou unt ce of amount
o ked ear- amou transf 1/3rd nt spen 2/3 to be
Fun marke nt erred amou (again t by amou transferr
d of d under nt st M.P nt ed
1/3 Col.3) ( 6+9)
share
(again
st
Col.4)
1 2 3 4 5 6 7 8 9 10
1 SCs 204727 68242 0.00 55543 136485 0.00 136485 204727

Since the Earmarking of funds has been aimed at the welfare

activities of the SCs non earmarking/non transfer of 1/3rd funds to the
SC corporation has resulted in depriving the benefits intended to the
SCs and thereby defeated the very objective of ear marking of funds
which should be avoided and immediate action needs to be taken for
the transfer of the said amounts.
General Fund: Severity: Other High Risk Code
No. 6
9) NON- UTILISATION OF EARMARKED FUNDS :TOWARDS ST

WELFARE: Rs:81891.00

Government in G.O Ms.No.446 & 447, P.R & R.D

( Programme III) Department dated 29-10-1998 and G.O.Ms.No.38,
women Development and child Welfare Department dated 29-5-1998
read with G.O.Ms.No.704 of P.R. & R.D Department dated 5-11-1994
issued instructions that every Mandal Parishad shall Earmark funds out
of their General Funds and utilize the same on the schemes benefiting
the S.Cs, S.Ts and for women and child welfare at the following rates.
1. For S.Cs 15 %
2. For S.Ts 6%
3. For Women & Child welfare 15%
The amount of 15% and 6% from General Funds to be earmarked
for the benefit of SCs STs & Women & Child welfare was worked out as
follows:
Head of Account Amount
1. Land cess ---
2. Surcharge on Stamp Duty Rs. 824765.00
3. Rs. 8/- per capital grant Rs. 228820.00
4. Entertainment Tax ---
5. E.C. Bags ---
6. Seigniorage fee Rs. 22608.00
7. Room Rents Rs. 0.00
8. Others (Building Demolish) Rs. 0.00
Rs. 1364846.00
 1. S.Ts 6% Rs. 1364846.00X 6/100 = 81891.00
Further 1/3 of such earmarked funds shall be made over at the
beginning of the year to the A.P Scheduled Tribes Co-Operative
Finance Corporation and to be utilized for the benefit of the STs
respectively. The balance of 2/3 rd funds shall be utilized by the Mandal
Parishads for the benefit of STs, in the Mandal Parishad areas. The
unspent balance out of the 2/3rd funds at the end of financial year, if
any, shall be made over to the respective corporation.
But, during the course of audit it was observed that the following
amounts remained unspent which would need to be remitted to
respective Corporation.
S. Earm Total 1/3rd Amou Balan 2/3rd Amo Balan Total
N arked amt of nt ce of amou unt ce of amount
o Fund ear- amou transf 1/3rd nt spen 2/3 to be
of marke nt erred amou (again t by amou transferr
d under nt st M.P nt ed
1/3 Col.3) ( 6+9)
share
(again
st
Col.4)
1 2 3 4 5 6 7 8 9 10
1 STs 81891 27297 0.00 27297 54594 0.00 54594 81891.00

Since the Earmarking of funds has been aimed at the welfare

activities of the STs non earmarking/non transfer of 1/3rd funds to the
respective corporation has resulted in depriving the benefits intended
to the said category and thereby defeated the very objective of ear
marking of funds which should be avoided and immediate action needs
to be taken for the transfer of the said amounts.
WOMEN & CHILD WELFARE Severity: Other High Risk Code
No.06
10) EARMARKED FUNDS –15% EARMARKED FUND OF MANDAL PRAJA
PARISHAD NOT TRANSFERRED TO WOMEN & CHILD WELFARE FUND –
NEEDS EARLY ACTION.
An amount of Rs.204727.00 was allocated as 15% of General
Revenue of Mandal Praja Parishad to be transferred to Women and Child
Welfare Funds during the year 2023-24. But no amount was transferred to
Women and Child Welfare Account during the year 2023-24. The amount of
Rs.204727.00 was still to be transferred to Women and Child Welfare
Account as on the date of Audit.
Immediate Action would need to be taken to transfer the balance ear
marked amount to the women and child welfare account with intimation of
the fact to audit.
General Fund: Severity: Other Moderate Risk Code No.
07

11) RECEIPT OF STATUTORY INCOME NOT WATCHED – LOSS OF

INCOME :
It is the responsibility of the Grant receiving Authority to
watch the demand and receipt of statutory income guaranteed in the
Acts & Rules. But the Mandal Parishad Development Officer has failed
to watch the demand and adjustment of income during 2023-24. The
following are the details of statutory income which are short realized /
not realized. The matter needs to be pursued by the Mandal Parishad
Development Officer for the realization of the same.
a) Per Capita Grant:

This Grant was guaranteed under section – 172 of the APPR Act
1994. According to the orders issued in G.O. Ms. No. 278 PR & RD
Dt.20-6-1998 Per Capita Grant has to be released basing on the 2011
census at the rate of Rs.8/- Per head.
The population of Mandal (Rural) as per 2011 Census is 50572
and the per capita grant @ 8/- per head to be released will be
Rs:404576.00 but during the year 2023-24 an amount of Rs:
310552.00only was adjusted to the general fund under the per capita
grant and remaining the per capita grant balance amount of
Rs:94024.00 was short released against the demand. The
administrative authorities may be addressed to release the remaining
balance.

Entertainment Tax:

As per G.O.Ms.No.828, Rev., (C.T –III) Dept. Dt.17-8-1989 read

with G.O.Ms.No.544, Rev., Dept., dt.12.07.1999, the Entertainment Tax
collected will be apportioned to the Local Bodies as shown below under
Art.310 of A.P.F.C.-Vol-I.

In Municipal Areas- 90% - to Municipality

7% - Cinematography
3% - Collection Charges
In Rural Areas - 54% - Gram Panchayats
36% - Mandal Parishads
7% - Cinematography
3% - Collection Charges.

But no proceeds of Entertainment Tax were adjusted to the

Mandal Parishad during the year 2023-24.

General Fund: Severity: Other Low Risk Code No. 11

12) BUDGET NOT PRODUCED:
The Annual budget of the Mandal Parishad has to be
prepared as per Section 174 of APPR Act 1994 and G.O.Ms.No.15
PR&RD Dept., Dt.10.01.1995 and placed before the Mandal Parishad
and sent to Zilla Parishad by 30th November. The budget has to be
prepared as per G.O.Ms.No.447 PR&RD (PROG) Department
Dt.28.10.98 with the apportionment of the General Funds as shown
below:
1) Maintenance of assets of Mandal Parishad and MI
tanks - 35%
2) Welfare
a) SC Welfare - 15%
b) ST Welfare - 06%
c) W&C Welfare - 15%
3) Water supply in emergency conditions - 09%
4) Office maintenance, Purchases etc., - 16%
5) Contingencies - 04%
------
TOTAL - 100
%
------
But the copy of the sanctioned budget with the particulars
of apportionment was not produced to audit. As such whether the
expenditure was incurred as per budget allotment or not could not be
verified in audit.

General Fund :High Risk

Code: 13
13) Work Bills – Excess Paid - over and above the claimed amount needs
recovered Rs. 170136.00
On verification of the following work bills, an amount of Rs: 170136.00
excess amount was drawn and paid.
The excess payment paid was worked out as detailed below of
Rs.170136.00 and would need to be recovered from the persons and credit to
the general Fund.

To be
Paid Excess
CFMS ID payable
Work name MB. No. amount amount
and Date Amount
Rs: Rs:
Rs.
Cosntruction of CC road
2023-1558946 from Arundhathiya wada in 48/D/21-
&13.10.2023 Bogole GP of Bogole 22
484883.00 398858.00 86025.00
Mandal
Construction of CC road
2023-1792990 from B. Thirupathi house to 48/D/21-
& 08.11.2023 Indiramma house in Bogole 22
259012.00 213092.00 45920.00
village
Construction of internal CC
road from A.
XVFC/2023- Chandrasekhar house to 47/D/21-
24/P/9 & P.Subba Rao house in 22 283783.00 245592.00 38191.00
16.11.2023 Bogole village of Bogole
mandal

Total 1027678.00 857542.00 170136.00

General Fund: Severity: Other Low Risk Code

No.16

14) NON-SUBMISSION OF UTILISATION CERTIFICATE :

As per Article 211-A(2) of the Andhra Pradesh Financial Code
Vol.I, it is the responsibility of the grant receiving authority to send the
utilization certificates in the proforma prescribed to the grant releasing
authority duly certified by the District Audit Officer, State Audit. But no
utilization certificates were furnished to audit for certification and
onward transmission to the authorities concerned.
Sl. Purpose. Name of Progs Ucs due to be Ucs Ucs pending
No. the grant No. & submitted submitted submission
releasing Date No Amt N Amt N Amt
authority involved o involve o involved
Rs. d Rs. Rs.
th
1 15 FC CEO, ZPP 1 8206615.50 1 8206615.50

2 MPTC CEO, ZPP 1 585000 1 585000

Honorarium

General Fund: Severity: Other Low Risk Code No.18

15) MAINTENANCE OF DEPOSITS REGISTER - CERTAIN
DEFECTS:
 The register of deposits was not maintained in the prescribed
proforma. The following defects were noticed during the course of
audit.
1) The details of outstanding balances of the deposits to be
refunded
at the end of the previous financial year were not brought
forward.
2) Monthly abstract as well as annual abstract of the receipts and
refunds of the deposits were not appended to the register duly
certified by the MPDO.
3) Lapsed deposits if any were not adjusted to the General Funds by
taking suitable transfer entries.

4) The year wise split up of the deposits was not made.

5) While making refunds of the deposits, the original receipt entry
made in the deposits register was not rounded off duly recording
the refund particulars to avoid double payment.
In view of the above shortcomings in the maintenance of the
deposits register loss if any occurred to the Mandal Parishad funds
would need to be ascertained and recovered from the persons
responsible.
General Fund: Severity: Other Low Risk Code
No.18
16) ASSET MANAGEMENT – STOCK AND ASSET REGISTERS NOT
MAINTAINED :

Government have reviewed the present systems and felt the

need for strengthening the Asset Management at various levels. The
controls over land and buildings, stocks, stores and other assets
require strengthening to prevent any misuse. There is every need to
have relevant and reliable information about assets. It is therefore
essential to develop and maintain inventory of all assets, to ensure
that they are brought into the books. The key requirements to ensure
that assets are retained in the proper custody and used as per the
following norms prescribed.
1.Physical controls : All assets are kept under proper watch and
ward to safeguard them against theft, pilferage, damage and risk
posted by the weather.
2.Stock and Asset Register: The custodians for the assets are
required to maintain Asset Registers for all assets with up to date
entries to know the actual ownership and prevent illegal
occupation/utilization.
3. Physical Verification: There are three forms of physical
verification required – first, regular attestation of the accuracy of
the records; secondly, verification by the Head of office at least
once a year and thirdly, authentication by the Superior officer
during the periodic inspections.
4. Disposal of Assets: All the offices are required to maintain a
Register of unserviceable assets and dispose of the unserviceable
Assets as per provisions of A.P. Financial Code Volume –I and
Departmental Codes and Manuals.
In G.o.Ms.No. 667, Finance (TFR-II) Department, dt. 11-10-2004,
Government have prescribed the following registers, keeping in view
the generality of the assets in different categories, like buildings, roads
etc.,
 Register of Lands
 Register of Buildings
 Register of Roads
 Register of Vehicles
 Register of Plant, Machinery and Equipment
 Register of Computer Hard ware
 General Stock Register
 Register of Furniture & Fixture including Air Conditioners
 Register of Unserviceable articles.
But the above registers were not maintained and produced
to audit for Verification. Early action may be taken for the
maintenance of the above registers and produced to audit.

ACCOUNTS AND REGISTERS

General Fund: Severity: Other Low Risk Code
No.18
17) ACCOUNTS :
a) According to Rule.4 of the rule relating to maintenance of Registers and Accounts in
Mandal Parishad abstract of the monthly account is to be sent to the Auditor but the same
is not being done.
b) According to Rule.6.c of the rules relating to the maintenance of Registers and
accounts, the Annual Account should be sent by 15th day of the second month of next
financial year to this Department but the account has been received at the time audit.
The annual account along with other forms was also not found in the proforma
prescribed in G.O.Ms.No.324 PR & RD (Accts-I) Dept., Dated:09.09.2010.
General Fund: Severity: Other Low Risk Code
No.18
18) NEW ACCOUNTING REGISTERS AND FORMATS – NOT –
ADOPTED
 The Government in G.O.Ms.No.324, P.R.& RD Dept, dated:
09.09.2010 has issued instructions for adopting the revised Annual
Accounts / Budgets Register of records and formats prescribed by the
comptroller and Auditor General in Panchayat Raj Institutions.
Further the Government in G.O.Rt. No. 1287, P.R. & RD for
(Accounts-I) Dept, dated: 13.9.2007 has also issued instructions for
effective implementation of the new accounting system and adoption
of new accounting registers and formats by 1 st November, 2007 in
Mandal Parishad.
On scrutiny of cash book maintained it was observed that cash
book is not being drawn in double entry system and transactions are
not being classified to their respective Head of Account. All
transactions which were adjusted to MP funds and drawn by MPDO has
not be taken into the cash Book. As such overall receipts and
expenditure of the Mandal could not be arrived and exhibited in the
account form.
Therefore, immediate action would need to be taken to
implement the new accounting system and fact intimated to audit.

General Fund: Severity: Other Low Risk Code

No.18
19) NON-MAINTENANCE OF REGISTERS:
Most important registers are also not maintained in the office. A list of
registers that were required to be maintained in Mandal Parishad office
was communicated vide G.O.Ms.No.559 PR & RD Dt: 5-9-1994 which
were not adhered to.
The following registers which were required most in day to day
office Administration were also not maintained.
1. Grants Register.
2. Register of Contingent Charges.
3. Register of Bills Passed for payment.
4. TA Bill Register.
5. Petty Cash Book.
6. Register of subscribers to the Provident Fund.
7. Register of lapsed Deposits.
8. Works Register.
9. Log Book for motor vehicles.
10. Register of Miscellaneous recoveries.
11. Register of P.W.S. Schemes
12. Register of M.I. Tanks
13. Register of Tools & Plant
14. Register of Mahila Mandals
15. Register of Raw Materials
16. Register of Finished Goods
17. Register of Acquaintances
18. Register of Cheques and DD’s
 Apart from the above, the following registers which were
ordered to be maintained vide instructions contained in
G.O.Ms.No.324 PR&RD (Accounts -I) Dept dated 9-9-2010 as a part
of Revised Accounts
& Budget procedure were also not maintained.
1. Register of Immovable/Movable Property.
2. Register of Lands.
3. Stock Account of Furniture.
4. Stock Account of Stationery.
5. Register of Roads
6. Grants register.
7. Register of meetings.
8. Register of works.
9. Action Plan.
10. Register of assets created with 15th F.C., funds.

General Fund: Severity: Other Moderate Risk Code

No.9
20) PURCHASE -PURCHASE OF FURNITURE DURING BAN
PERIOD -IRREGULAR:
An amount of Rs.48000.00 was drawn vide Voucher
Roc.No.37/2021dated 28.09.2021;CFMS Ref.No-2021-213215 and paid
towards Purchase of Furniture. The Government have imposed ban on
purchase of Furniture from time to time as per Circular Memo
No.25044/1/HR.V-TFR-A&L-EWF-2018 Date.21.09.2022. But, the
MP Authorities purchased the Furniture which was contrary to the
above said Government Orders.
Hence, the expenditure of Rs.48000.00 could not be admitted
in audit and needs to be recovered from the person or persons
responsible and credited to the MP funds.

15TH FINANCE FUNDS

15th FC: Severity: Other Low Risk Code
No.10(102)
21) WORK BILLS –GST RECOVERED – BUT NOT REMITTED TO
THE RESPCTIVE HEAD OF ACCOUNT - NEEDS ACTION:
Rs:798980.00
The Government in their instructions for recovery of GST in
Works and other bills be made from the Gross bills of the contractors.
As verified from the cash books for the year 2023-24, an amount of
Rs.798980.00 has to be remitted to Concerned Department. But the
same was not remitted even at the end of the financial year 2023-24 to
concerned head of account. Early action would need to be taken to
remit the deducted purposive amount and the adjustment particulars
furnished to audit.
15th FC: Severity: Other Low Risk Code
No.10(103)

22) WORK BILLS – SEIGNORAGE CHARGES RECOVERED – BUT NOT

REMITTED TO THE RESPECTIVE HEAD OF ACCOUNT – NEEDS ACTION :
Rs.96161.00
The Government in their instructions in G.O.Ms.No.198 Industries &
Commerce(M-I) Dept., Dated:13.08.2009, G.O.Ms.No.11 Finance (W&P) F-8, Dept.,
Dated:29.07.2005 and G.O.Ms.No159 R & B (R-III) Dept., Dated:30.10.2004 have
directed for recovery of Seignorage charges an amount of Rs: 96161.00 in Works bills
from the Gross bills of the contractors. But the same was not remitted even at the end of
the financial year 2023-24 to the respective head of account. Early action needs to be
taken to remit the deducted purposive amount and the adjustment particulars furnished to
audit.
15th FC: Severity: Other Low Risk Code No: 10
(108)
23) WORK BILLS -QC RECOVERED -BUT NOT REMITTED TO THE
RESPECTIVE HEAD OF ACCOUNT-NEEDS ACTION: Rs:22031.00
The Government in their instructions in G.O.Ms.No.198 Industries &
Commerce(M-I) Dept., Dated:13.08.2009, G.O.Ms.No.11 Finance (W&P) F-8, Dept.,
Dated:29.07.2005 and G.O.Ms.No159 R & B (R-III) Dept., Dated:30.10.2004 have
directed for recovery of QC in Works and other bills from the Gross bills of the
contractors. As verified from the Integrated cash book for the year 2023-24, an amount
of Rs.22031.00 has to be remitted to QC & Vigilance Department. But the same was not
remitted even at the end of the financial year 2023-24 to the Q.C. agency to check the
quality of the works. Early action need to be taken to remit the deducted purposive
amount and the adjustment particulars furnished to audit.

15th FC: Severity: Other Low Risk Code No: 10

(120)
24) NAC CHARGES DEDUCTED FROM WORK BILLS - NOT
REMITTED TO RESPECTIVE HEAD OF ACCOUNT:
Rs.4434.00

As per rules in force deduction towards NAC Charges was made at

Rs.4434.00 from the work bills pertaining to the works executed during the year
2023-24. But the same amount has to be remitted to the respective head of
account and the remittance challan produced to audit.

The remaining amount which needs to be deposited in the respective head

of account in time attract penal provisions and incase such penalties are to be paid
the same may be recovered from the persons responsible and remitted to the
respective head of accounts.

15th FC- Severity: Other – High Risk Code No.11

25) 15th Finance FUNDS - WORKS - EXECUTION OF WORKS -
M.BOOKS, ESTIMATES AND AGREEMENTS NOT PRODUCED: Rs.
861314.00

During the year under audit, it is noticed that the following amounts
were drawn and paid towards execution of works. The connected M.Books,
Estimates and Agreements were not produced for verification in audit. In the
absence of the same the correctness of the work executed and payments
made could not be verified in audit. Hence an aggregate amount
of Rs.861314.00 is held under abjection. Early action would need to be
taken to produce the same for audit.

Vr. No. & Date Particulars of works executed Amount Rs.

2023-1129750 & Providing R & B road of B. Kalpana house in B.G.V.

04.08.2023 Kandriga of SGV Kandriga of Bogole 229485.00
2023-1081470 & Providing CC road from Meka house to M. Solman raju
04.08.2023 houe in Aravapalem of Bogole. 171245.00
2023-1558069 & Construction of CC road from SGV Kandriga GP 420934.00
03.10.2023
XVFC/2023-24/8 Motor Repair and other works 39650.00
& 15.11.2023
Total 861314.00

General Fund- Severity: Other – High Risk Code

No.11

26) GENERAL FUNDS - WORKS - EXECUTION OF WORKS - M.BOOKS,

ESTIMATES AND AGREEMENTS NOT PRODUCED: Rs. 238839.00

During the year under audit, it is noticed that the following amounts
were drawn and paid towards execution of works. The connected M.Books,
Estimates and Agreements were not produced for verification in audit. In the
absence of the same the correctness of the work executed and payments
made could not be verified in audit. Hence an aggregate amount
of Rs.238839.00 is held under abjection. Early action would need to be
taken to produce the same for audit.

Vr. No. & Date Particulars of works executed Amount Rs.

2023-1718960 Providing internal CC road from CL Palem maind

199867.00
&08.11.2023 to CBS Church in Bogole village of Bogole mandal
2023-1929663 & Providing internal CC road from Aravapalem to
38972.00
06.12.2023 Brundavanam in Bogole village of Bogole mandal

Total 238839.00
Severity: Other – Moderate Risk
General Fund Code No:1
27) General Fund – Difference between Cash Book and CFMS
Statement:

During the course of audit, it is noticed that the opening balance of

this year is ₹.202916.00 as compared to last CFMS Closing balance was not

tallied. The closing balance of this year an amount of ₹.464247.00 with the

balance shown in the annual accounts and the CFMS Statement balance as

shown below and there is still difference between cash book and CFMS.
Opening Balance Difference:
As per Cash book opening balance as on 01.04.2023
Rs:.202916.00
As per CFMS PD account opening balance
Rs:180121.00
Difference Rs: 22795.00
Closing Balance Difference:
As per Cash book Closing balance as on 31.03.2024
Rs:.464247.00
As per CFMS PD account Closing balance
Rs:441452.00
Difference Rs: 22795.00

Therefore, immediately the MPDO should consult with the Treasury

regarding the reasons for the above discrepancy and find out the appropriate

reasons and inform the audit.

28. Result of Audit : The general result of audit is satisfactory.

29 Receipts and Charges :
The gross Receipts and Charges of the funds during the year
were as follows.
Sl Name of the Fund Receipts Charges
No.
1 General Funds 2151260.00 1889929.00
2 15 Finance Funds
th
7318605.00 8206615.50
Total 9469865.00 10096544.50

30. STATUS OF AUDIT OBJECTIONS:

 175 Objections involving an amount of Rs.45,26,554.00 are pending
settlement at the time of completion of audit for the year 2023-24.

W&CW
General Fund 14th FC 15 వ ఆర్ధీక SFC
Fund

Sl.No. Year

Objns

Objns

Objns

Objns

Objns
No.of

No.of

No.of

No.of

No.of
Amount Amou Amou Amount Amoun
Rs. nt Rs. nt Rs. Rs. t Rs.

1989-
1 90 2 39000 0 0 0 0 0 0 0 0
1990-
2 91 1 2750 0 0 0 0 0 0 0 0
1991-
3 92 1 3000 0 0 0 0 0 0 0 0
1993-
5 94 1 16850 0 0 0 0 0 0 0 0
1994-
6 95 5 57611 0 0 0 0 0 0 0 0
1995-
7 96 1 84264 0 0 0 0 0 0 0 0
1996-
8 97 1 7051 0 0 0 0 0 0 0 0
1998-
10 99 1 38804 0 0 0 0 0 0 0 0
1999-
11 00 1 85368 0 0 0 0 0 0 0 0
2000-
12 01 2 2880 0 0 0 0 0 0 0 0
18 2006-07 1 42387 0 0 0 0 0 0 0 0
19 2007-08 1 91706 0 0 0 0 0 0 0 0
21 2009-10 2 59760 0 0 0 0 0 0 0 0
22 2010-11 0 0 1 65762 0 0 0 0 0 0
23 2011-12 4 217689 1 161585 0 0 0 0 0 0
24 2012-13 1 45743 2 11568 0 0 0 0 0 0
25 2013-14 0 0 3 0 0 0 0 0 0 0
26 2014-15 4 56060 1 0 0 0 0 0 1 99952
27 2015-16 9 17140 1 65656 0 0 0 0 0 0
28 2016-17 10 0 1 140176 0 0 0 0 0 0
29 2017-18 11 110807 0 0 1 8145 0 0 0 0
30 2018-19 14 144634 0 0 0 0 0 0 0 0
31 2019-20 12 100995 0 0 0 0 0 0 0 0
32 2020-21 10 27676 0 0 0 0 0 0 0 0
33 2021-22 16 42194 2 0 0 0 4 69893 0 0
34 2022-23 18 105744 2 0 0 0 5 263809 0 0
Total 129 1400113 14 444747 1 8145 9 333702 1 99952
35 2023-24 15 456975 1 0 0 0 5 1782920 0 0
G.Total 144 1857088 15 444747 1 8145 14 2116622 1 99952

District Audit Officer,

State Audit::Nellore.

Employees particulars :

The cadre strength particulars relating to Mandal Parishad, BOGOLE as

on the date of close of audit are as follows:

Sl.No Name of the No. of No.of No.Vaca

Post posts persons nt
 working
1 M.P.D.O. 1 1 0
2 M.E.O. 1 1 0
3 E.O.(PR & RD) 1 0 1
4 A.E/A.E.E 1 1 0
5 Superintendent 1 1 0
6 Senior Assistant 1 1 0
7 Junior Assistant 1 1 0
8 Typist 1 1 0
9 Office Subordinate 4 4 0
12 11 1

STATEMENT SHOWING THE CONSOLIDATED CATEGORY WISE PENDING AUDIT

OBJECTIONS OF BOGOLE MANDAL PARISHAD INSTITUTIONS FOR THE YEAR 2023-24

General Fund 15th FC W & CW F

Cod Category of Audit Code
Para Para Amoun
e No Objections No. Amount Para No. Amount
No. No. t
1 Variation of Account 1 27 0.00
figures
2 Excess utilisation of 2 7 0.00
grants/Funds
3 Diversion of 3
grants/funds
4 Non-utilisation of 4
grants before
lapsable date
5 Mis-utilisation of 5
grants/funds
6 Non-utilisation of 6 8 10 0.00
0.00
E.M.F 9
7 Non-collection of 7 11
dues
8 Advances pending 8
adjustments
9 Voilation of rules 9 20 48000
10 Non-remittance of 101
deductions/recoveries 102 21 798980
from work bills/pay 103 22 96161
bills/contingent bills 108 23 22031
116
120 24 4434
11 Non-production of 11 12 0.00 25 861314
records 26 238839
12 Mis-appropriation of 12
Funds
13 Excess payments 13 13 170136
14 Wasteful 14
Expenditure
15 Instances of cases of 15
un-accounted for
cash
16 Pendency of 16 14 0.00
Utilisation
Certificates
17 Surcharge 17
Certificates recovery
pending
18 Others 18 15, 0.00
16,17,
18, 19
19 D.D/Cheques 22
received but not
realised with in time
Total: 15 456975 5 1782920 1 0.00

STATEMENT SHOWING THE PENDING OBJECTIONS RELATING TO THE

MANDAL PARISHAD, BOGOLE GENELAL FUNDS, SPSR NELLORE
DISTRICT FOR THE YEAR 2023-24
Amount
Sl Rs.
Name of the Code Para
. Ps.
Fund No. No.
N
o
1 GF 2 7 0.00
2 GF 6 8 0.00
3 GF 6 9 0.00
4 GF 7 11 0.00
5 GF 11 12 0.00
6 GF 11 26 238839.00
7 GF 13 13 170136.00
8 GF 16 14 0.00
9 GF 18 15 0.00
10 GF 18 16 0.00
11 GF 18 17 0.00
12 GF 18 18 0.00
13 GF 18 19 0.00
14 GF 09 20 48000.00
15 GF 01 27 0.00
Total 15 456975.00

STATEMENT SHOWING THE PENDING OBJECTIONS REATING TO THE

MANDAL PARISHAD, BOGOLE 15TH FINANCE FUNDS, SPSR NELLORE
DISTRICT FOR THE YEAR 2023-24
Amount
Sl Rs.
Name of the Code Para
. Ps.
Fund No. No.
N
o
1 15TH FC 10(102) 23 798980.00
TH
2 15 FC 10(103) 24 96161.00
TH
3 15 FC 10(108) 25 22031.00
TH
4 15 FC 10(120) 26 4434.00
TH
5 15 FC 11 27 861314.00
Total 5 1782920.00
STATEMENT SHOWING THE PENDING OBJECTIONS REATING TO THE
MANDAL PARISHAD, BOGOLE WOMEN AND CHILD WELFATER FUNDS,
SPSR NELLORE DISTRICT FOR THE YEAR 2023-24
Amount
Sl Rs.
Name of the Code Para
. Ps.
Fund No. No.
N
o
1 W&CW 6 10 0.00

Total 1 0.00
DRAFT AUDIT REPORT ON THE
ACCOUNTS OF MANDAL PRAJA
PARISHAD, GENERAL FUND,
WOMEN AND CHILD WELFARE AND
15TH FINANCE FUNDS OF BOGOLE
FOR THE YEAR 2023-24