Cir.Memo.No.51375/Ser.C/2002-2, dated
28-11-2002.
Sub: Misappropriation of funds – Procedural instructions to deal with misappropriation cases – Further orders – Issued.
Ref: 1. Memo.No.3000/Ser.G/76-4, G.A. (Ser.C) Department,dated:28-06-1977.
2. Memo. No. 2106/Ser.C/77-1, G.A. (Ser.C) Department,dated 27-10-1977.
3. Memo. No. 2261/Ser.C/79-2, G.A. (Ser.C) Department,
dated 23-10-1979.
4. U.O.Note No.646/Ser.C/80-1, G.A. (Ser.C) Department,
dated 21-07-1980.
5. U.O.Note No.32/Ser.C/81-2, G.A. (Ser.C) Department,
dated 09-02-1981.
6. U.O.Note No.4637/Ser.C/85-4, G.A. (Ser.C) Department,
dated 20-12-1985.
7. Circular Memo.No.100/Ser.C/93-22, G.A. (Ser.C)
Department, dated 23-12-1995.
8. G.O.Ms. No. 2, G.A. (Ser.C) Department,dated 04-01-1999.
9. Memo. No. 44391/Ser.C/99, G.A. (Ser.C) Department,dated 21-09-1999.
Instructions were issued, time and again, for
prompt action in dealing with the cases of misappropriation of Government
money.
2. A study of few major misappropriation cases
in different Departments has revealed serious short comings in the matter in
which such cases are being dealt with. It is keenly felt necessary to plug the
loopholes in the management of Government money and to take stern action
against the employees / persons responsible for the misuse / misappropriation,
by initiating disciplinary action, criminal action and to recover the amount.
The existing instructions have been reviewed and the following further
instructions are issued:
(1) Internal
inspections /audit of the Accounts should be carried out as per a specific
schedule in each Department. The drawing officer of the Department should be
-held responsible for the maintenance, inspection, and audit of the Accounts.
The unit head of the Department shall review the procedure being followed in
incurring the expenditure. Such review should be submitted to the Heads of
Departments concerned.
The Heads of Departments shall
review the expenditure incurred with an objective whether the expenditure is
strictly as per norms prescribed, for every 4 months and shall submit the same
to the Secretary to Government concerned.
As per the instructions issued
in Circular Memo.No.100/Ser.C/93-22, General Administrative (Ser.C)
Department, dated 23-12-1995, the Secretary of the Department concerned shall
review all the misappropriation cases at an interval of 6 months and shall
submit such review to the General Administrative (Ser.C) Department.
(2) As and when a
misappropriation embezzlement case is noticed a Complaint shall be registered
with Locals Police or the case may be entrusted to the criminal investigation
Department for investigation. The instructions issued in the U.O. Note No.32/Ser.C/81-2, General Administrative (Ser.C) Department, dated 09-02-1981 should be
scrupulously followed.
(3) Simultaneously
disciplinary action shall be taken against those who are responsible for
misappropriation and those who failed to supervise the accounts and conducting
audit as per schedule which led to the offence.
The instructions
issued in the following references shall be followed:
1. Memo. No.
2261/Ser.C/79-2, GA (Ser.C) Department, dated 23-10-79.
2. U.O. Note No.
646/Ser.C/80-1, G.A. (Ser.C) Department, dated 21-07-1980.
3. U.O. Note. No.
463/Ser.C/85-4, G.A. (Ser.C) Department, dated 20-12-1985.
4. The policy of
the Government is to impose the penalty of dismissal from service on the
officers who are convicted in a criminal case by Court of Law. In G.O. Ms. No.2, G.A. (Ser.C) Department dated 04.01.1999, orders have been issued that in
all proved cases of misappropriation, bribery, bigamy, corruption, moral
turpitude, forgery and outraging the modesty of women, the penalty of dismissal
from services shall be imposed.
B. ARAVINDA REDDY,
Secretary to Government (Ser.)
