Section 4 in Andhra Pradesh Panchayat Raj Officers delegation of Powers Rules, 2000
4. Physical verification by the Inspecting Officers.
(1)The Inspecting Officers shall physically verify the cash balances on hand under permanent schemes and under different schemes, stocks of materials in stores, godowns, NMR muster rolls records relating to payment of Wages, M-Books, the manner in which awards of contracts, the targets and achievements under check measurements, super checks by the competent authorities, delays in accordance with technical sanctions, delays in commencement and completion of works, rejection of substandard materials, levy and collection of penalties and fines, collection of Earnest Money Deposit for for-feiture of deposits for violation of rules, should be carefully examined.(2)The Inspecting Officers shall.(a)Verify whether utilization certificates were submitted in respect of all grants on due dates.(b)Check up any diversion from earmarked funds from State/ Central grants and along with the explanation of the concerned.(c)register of cash contributions received and accounted for.(d)review on audit reports and a note on minor or major and serious audit objections and a special report in case the amounts involved in more than Rs. 25,000/-(e)Check up the qualifications of staff in accounts wing and their tenure in general.(f)Submit the paid vouchers to audit, monthly and annual accounts.(g)check up the re-appropriation of Heads of Accounts whenever necessary.(3)The Inspecting Officer shall.(a)evaluate whether 15%, 6% and 6% of revenues under each segment of funds both under general funds and other schemes have been complied with generally and check physically a few major works under such programmes.(b)create the nature of assets under Jawahar Rojgar Yojana/ Employment Assurance Scheme / Swarna Jayanthi Gram Sworojgar Yojana/Jawahar Gram Samruddi Yojana etc., and the proportion of Schedule Caste/Schedule Tribe/ Women employed for these works.
