Case of the petitioner is that, he is working as Mandal Parishad Development Officer (MPDO) since 2007; he was placed under suspension on 22.08.2019 on the ground of dereliction and negligence of duty in execution of works under MGNREGS; but at the relevant point of time, he worked as MPDO, Peapully Mandal and as MPDO, he is also Programme Officer under NREGS works in the Mandal; procedure for execution and audit of the NREGS works is governed by Circular dated 19.09.2011 and G.O.Ms.No.148 dated 29.06.2011; as per the rules and the Circular, the audit for the NREGS works has to be conducted once in every six months; the social audit, which ought to have been conducted for every six months, was conducted only in December, for the financial year 2017-18 i.e., after nine months and it was alleged that the petitioner was responsible for dereliction or non execution of works to a tune of Rs.37,284/-; petitioner has remitted the said amount to the official account of the Commissioner, Rural Development; there is no allegation of misappropriation of funds against the petitioner and hence, the impugned order of suspension has been passed without application of mind; the issue relates to Peapully Mandal and the petitioner was transferred from Peapully Mandal in March, 2018 itself to Tuggalli Mandal; again he was transferred and posted to Gonegandla Mandal in July, 2019, which is 140 KMs away from Peapully Mandal; in Peapully