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 & 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.