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Common deficiencies

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.

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Common deficiencies

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  1. Common deficiencies Administration Group (Accounts & Audit offices)

  2. 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.

  3. 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.

  4. 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.

  5. 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.

  6. 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.

  7. 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.

  8. Management of Record • Management of record was poor. • TNA • Despite specific instruction from Hqrs, in most cases TNA(Training Need Analysis) not being done.

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