Transcript Document

Common deficiencies
Administration Group
(Accounts & Audit offices)
Cash Book
• Erasures and overwriting were noticed in
the cash book.
• Transactions recorded in the cash book
were not being attested by AO (Cash) /
DDO.
• Bill wise analysis of payment made on the
pay day was not done.
Register of undisbursed pay & allowances
• Register was not being maintained in the
prescribed form GAR 25 properly i.e. net
amount of the bill, date of encashment & total
amount remained undisbursed was not being
shown.
• Abstract of amount remaining undisbursed for
more than 3 months was not being prepared
• Undisbursed amounts were retained for 4 to 13
months and utilised for other purpose.
• Remittance of Receipts
– Money received in the office, as
refund/dues/revenues/ misc. receipts not
immediately deposited in bank for inclusion in
Govt. Account.
• Bill Transit Register
– Bi-weekly review by a gazetted officer was not
being done.
• A C Bills
– Amounts drawn on an AC bills were not
adjusted with prescribed period i.e. delay in
submitting the DC bills.
• Register of Library Books
– Annual physical verification of books was not
done regularly /properly.
HBA
• HBA Control Register not maintained in
the proforma prescribed by HQrs.
• Date of completion of construction of
house was not found noted in several
cases.
• Certificate of renewal of Insurance were
not being obtained annually from loanees.
• Rotation of Staff
– Staff was not being rotated periodically as per
codal provision of para 5.9.1.& 6.5.1 of
CAG(MSO) Admn.
• Manual of Office Procedure
– Office manuals, rule books were not updated.
• Management of Record
– Management of record was poor.
• TNA
– Despite specific instruction from Hqrs, in most
cases TNA(Training Need Analysis) not being
done.