REPORTOF THEEXAMINEROFLOCALACCOUNTS,BIHAR FORTHEYEARENDED 31STMARCH2009and2010
PANCHAYATRAJINSTITUTIONS GOVERNMENTOFBIHAR
i TABLEOFCONTENTS
Particulars Paragraph Page No. PrefaceVII OverviewIX CHAPTERͲI:IntroductiontoPRIsintheStateofBihar Background 1.1 1 StateProfile 1.2 1 OrganisationalStructureofPRIs 1.3 3 PowersandRolesofStateGovernmentinrelationto 1.4 4 PRIs DelegationofFunctionstoPRIs 1.5 5 BestPractices 1.6 6 AuditArrangement 1.7 6 AuditCoverage 1.8 7 StatusofRecoverybySurchargeProceedings 1.9 7 Impactofaudit 1.10 7 CHAPTERͲII:FinancialManagementandReporting FundFlowArrangement 2.1 8 NonͲrealisationofrevenue 2.2 9 Lossof` 1.34lakhduetoirregularremissionbythe 2.3 11 ChiefExecutiveOfficer Misappropriationof`0.23croreinPanchayatSamiti, 2.4 12 Punpun Advancesof`104.18crorelying 2.5 12 unadjusted/unrecovered Expenditureonidlestaff 2.6 12 MaintenanceofAccountsbyPRIs 2.7 13 Upkeepofrecords 2.8 14 StatusofpresentationofGPFSinPRI 2.9 15 Recommendation 2.10 16 CHAPTERͲIII:InternalControlMechanism Internalcontrols 3.1 17
i Commonlapsesinmaintenanceofrecordsrelatingto 3.2 17 executionofworks SegregationofDuties 3.3 18 Monitoring 3.4 18 InternalAudit 3.5 20 ExternalAudit 3.6 21 Poorresponsetoauditobservations 3.7 21 PersistenceofIrregularities 3.8 22 AnnualAdministrativeReport(AAR) 3.9 23 Recommendation 3.10 23 CHAPTERͲIV:ExecutionofSchemes SGRYschemes 4.1 24 IrregularitiesinSGRYschemesmeantforSC/ST 4.1.1 24 community IrregularitiesinExecutionofschemes 4.1.2 25 IrregularitiesrelatedtoFoodGrainsinSGRY 4.1.3 27 NationalRuralEmploymentGuaranteeAct/BREGS 4.2 28 UnfruitfulExpenditure 4.2.1 28 DoubtfulExpenditure 4.2.2 30 ExcessPayment 4.2.3 31 OtherIrregularities 4.2.4 32 MusterRolls 4.3 32 SuspectedFraud 4.3.1 33 DoubtfulMusterRollduetofakedistributionofFood 4.3.2 33 Grain DoubtfulMusterRollsinZP,Nawadaduetofake 4.3.3 33 distributionofgrain. ImplementationofXIIthFinanceCommission 4.4 34 Delayedreleaseoffund 4.4.1 34 Non/shorttransferoffund 4.4.2 34 NonͲtransferofinterestamount 4.4.3 34 Utilisationcertificate 4.4.4 35 Infructuousexpenditureof` 1.84lakh 4.4.5 36 Executionofineligibleworks 4.4.6 36 Recommendation 4.5 36
ii List of Appendices
Appendix Details Page number Number Appendix -I Detailsoffunctionsdevolvedby20DepartmentstoPRI 37 Appendix -II DetailsofactivitiestransferredtoPRIs 38 Appendix -III Statementshowingadvancepaidbutworksnotstarted 40 Appendix -IV StatementshowingdiversionofGrant 42 Appendix -V Statement showing diversion of 22.5% of Grant under 43 SGRY Appendix -VI Statementshowingdetailsoffruitlessexpendituredue 44 tononͲcompletionofworks(SGRY) Appendix -VII Statement showing details of Infructuous expenditure 45 incurredonschemes Appendix -VIII Statement showing details of stock of food grain lying 46 withPDSdealers Appendix -IX Statementshowingdetailsoffruitlessexpendituredue 47 tononͲcompletionofworks(MNREGS) Appendix -X Statement showing details of Muster Rolls with same 48 names Appendix -XI Statement showing expenditure of 12th F.C. grant 50 towards Repair/Renovation of Zila Parishad/Block Offices etc. Appendix -XII Glossary of Abbreviation 53
iii PREFACE
The Examiner of Local Accounts, Bihar, Patna heads the Local Audit Department (LAD) under the supervision of the Principal Accountant General(Audit),Bihar,Patna.TheGovernmentofBiharhasappointedthe ELAasstatutoryauditorofPRIsvidenotificationdated:18.10.2006.TheELA conductsAuditofalltheLocalBodiesinaccordancewithprovisionsunder LocalFundAudit(LFA)Act,1925oftheBiharStateandvariousotheractsof theBiharGovernmentfromtimetotime.
TheELApreparesReportontheaccountsofPRIsunitwiseandsendssuch reporttotheMukhia,thePramukh,theAdhyaksha,asthecasemaybe,of theGramPanchayat,thePanchayatSamitiortheZillaParishadandacopy thereoftotheStateGovernment.
ThisReportoftheELAfortheyearended31March2010isconsolidationof major audit findings arising out of audit of accounts of Panchayati Raj InstitutionsintheStateofBihar.
The audit findings in the Report are those which came to notice in the courseofauditofaccountsofPanchayatRajInstitutionsconductedduring 2009Ͳ2010aswellasthosewhichhadcometonoticeintheearlieryearsbut couldnotbedealtwithinpreviousReports
iv
OVERVIEW
TheReportcontainsfourchapters.ThefirstchapterbringsoutstatusofPRIsinthe StateofBihar.ThesecondchaptercontainsobservationonFinancialManagement andReporting.ThirdchapterdiscussesaboutInternalControlMechanisminPRIs. Chapterfourcontainsobservationofauditonexecutionofschemes.Asynopsisof thefindingscontainedintheAnnualReportispresentedinthisoverview.
1.IntroductionofPRIsintheStateofBihar
¾ Inresponsetoobjectionsraisedbyaudit`1.09croreand`0.41crorewas recovered at the instance of audit during the year 2008Ͳ09 and 2009Ͳ10 respectively. (ParagraphͲ1.10) 2.FinancialManagementandReporting ¾ TheZilaParishadssustainedalossof`7.73croreduetononͲrealisationof settlementamount,stampfee,rentofshops&govt.offices. (ParagraphͲ2.2.1,2.2.2,2.2.3,2.2.4&2.2.5) ¾ Advancesof`104.18crorelyingunadjusted/unrecovered. (ParagraphͲ2.5) ¾ ThePRIswerefollowingthePanchayatSamitiandZilaParishad(Budgetand Accounts)Rules,1964.TheBudgetandAccountsformatsprescribedbythe C&AGofIndiawerenotoperationalised. (ParagraphͲ2.7) ¾ NoneofthePRIscoveredinthisreportdidprepareAnnualAccounts. (ParagraphͲ2.7) ¾ NoneofthePanchayatSamitisandGramPanchayatshadpreparedBudget estimates. (ParagraphͲ2.7) ¾ The PRIs were not maintain/maintaining improperly the basic record/register as prescribed by the rules, viz. Govt. Grant Register, Loan Register, Loan Appropriation Register, Advance Ledger, Deposit Ledger, RegisterofOutstandingAdvance,Registerofworks,AssetRegisteretc. (ParagraphͲ2.8)
v 3.InternalControlMechanism ¾ Due to lack of Monitoring and Supervision over works 18705 works remainedincompleteinvolvingadvanceof`201.93crore. (ParagraphͲ3.4.1) ¾ Inalargeno.ofprojectsundertakenbythePRIsadvancesof`2.10crore were made to the executing agents but neither the projects were started northeadvanceswererecovered. (ParagraphͲ3.4.2) ¾ ThePRIsdidnottakefollowupactionontheAuditReportsissuedtothem duetowhichirregularitiespointedoutinauditreportsremainedunchecked. Upto2008Ͳ09,65061parasinrespectof4165ARsinvolvingmoneyvalueof `371.16croreremainedoutstandingforcompliance. (ParagraphͲ3.7) 4.ExecutionofSchemes ¾ Thegrantof`14.00croremeantforexecutionofworksforthebenefitof SC/STcommunitywasdivertedtowardstheexecutionofgeneralschemes. (ParagraphͲ4.1.1) ¾ Engagementoflabourswithsamenameforthesameperiodwereshownin thesameschemeaswellasinmorethanonescheme. (ParagraphͲ4.3.1) ¾ Intestchecked40PRIs`2.58crorewasspentduring2006Ͳ07to2008Ͳ09on the execution of works such as repairs/renovation of ZP/Block office by violatingTFCguidelines. (ParagraphͲ4.4.6)
vi CHAPTERͲI INTRODUCTIONTOPRIsINTHESTATEOFBIHAR 1.1 Background rd The 73 Constitutional Amendment gave constitutional status to Panchayat Raj Institutions(PRIs)andestablishedasystemofuniformstructure,regularelections, and regular flow of funds through Finance Commission etc. As a follow up, the States are required to entrust these bodies with such powers, functions and responsibilitiessoastoenablethemtofunctionasinstitutionsofselfͲgovernment. In particular, the PRIs are required to prepare plans and implement schemes for economic development and social justice including those enumerated in the EleventhScheduleoftheConstitution.
rd Afterthe73 amendment,theGovernmentofBiharenactedtheBiharPanchayat RajAct(BPRA),1993,subsequentlyreplacedbyBiharPanchayatRajAct,2006anda three tier system of Panchayat Raj (Zila Parishad, Panchayat Samiti and Gram st Panchayat)cameintoexistenceafter1 generalelectionheldinApril/May2001.As of March 2010 there were 38 Z.P.s, 531 P.Ss and 8463 G.Ps in the state. The PanchayatRajDepartmentcoͲordinatesfunctioningofPRIs.
1.2 StateProfile ThestateofBiharwithanareaof94,163sq.kmaccountsforabout3%ofthetotal geographicalareaofthecountry.Ithasapopulationof8.29crore(approx.)which accounts for 8% of the population of the country. The adverse landͲman ratio is reflected in the high density of population, which is 881 per sq.km. The decadal growthofpopulationfor1991Ͳ2001is28.43%whichisthehighestinthecountry. Literacyrateinthestateis47.53%andislowestinthecountry.Aspercensus2001 shareofRuralpopulationis89%ofstatepopulation(approximately).Theeconomy of the state is characterized by high incidence of poverty, low literacy rate, unemploymentandlowpercapitaincome.Thehumandevelopmentindicatorsare also very poor. The comparative demographic and developmental picture of the StateisgiveninTable:1.1.
1 TableͲ1.1:ImportantStatisticsoftheState
Sl. Particulars Unit State Ranking All India No. figure among figure states 1 ShareinCountry’sPopulation percent 8.07 3 2 ShareofRuralPopulation percent 89.5 2 2 3 TotalArea km 94,163 12 32,87,240 2 4 PopulationDensity perkm 881 2 313 5 Literacyrate(2001) percent 47 28 64.8 6 Sexratio per 919 20 933 1000 7 Population below poverty line percent 41.4 28 27.5 (FY05) 8 HumanDevelopmentIndex(2001) 0.367 28
AcomparisonofpopulationperLocalBodyofBiharwithallIndiafigureandwith StateofKerala,whichisnumberoneinDevolutionIndex,isprovidedinTable1.2 (CensusͲ2001):
TableͲ1.2 Sl. Type of Number Average Total Average Number Average No. PRIs of PRIs population number of populationper of PRIs population (Bihar) per PRI PRIs (non PRI (non SCS (Kerala) per PRI (Bihar) SCS states statesofIndia) (Kerala) ofIndia) 1 Zila 38 19,55,703 493 14,20,254 14 19,03,357 Parishads 2 Panchayat 531 1,39,956 5728 1,22,239 152 1,75,309 Samitis 3 Gram 8463 8,781 228679 3,062 999 26,674 Panchayats Total 9032 234900 1165
2 1.3 OrganisationalStructureofPRIs
OrganisationalsetupofElectedBody
Minister,PanchayatRajandRuralDevelopmentDepartment
ZilaParishad PanchayatSamiti GramPanchayat
Adhyaksha Pramukh Mukhia
Upadhyaksh Uppramukh GeneralBody
Members Members ElaboratedorganizationalstructureisdepictedintheTable1.3.
TableͲ1.3 Level Elected Authorities Others ofLB Body District Zila Adhyaksha, Members are elected from territorial level Parishad Upadhyaksha constituencies. and Standing ElectedheadofPanchayatSamitii.e.Pramukh Committees istheexͲofficiomemberofZilaParishad. Members of Parliament and State Legislature areexͲofficiomembersofLocalBodiesoftheir respective constituencies or where they are registeredvoters. Block Panchayat Pramukh, UpͲ Members are elected from territorial Level Samiti pramukh and constituencies. Standing ElectedheadofGramPanchayati.e. Mukhiya Committees istheexͲofficiomemberofPanchayatSamitiin concernedblock. Members of Parliament and State Legislature areexͲofficiomembersofLocalBodiesoftheir respective constituencies or where they are registeredvoters. Village Gram Mukhiya, UpͲ Members are elected from territorial Level Panchayat mukhiya, constituencies. Standing Gram Sabha is a body consisting of persons Committees registered in the electoral rolls relating to a village comprised within the area of the Panchayatatthevillagelevel. Gram Sarpanch, UpͲ Panches (territorial constituencies of Panches Katchahary sarpanch are same as those of the members of Gram Panchayats)
3 AdministrativesetͲup
PrincipalSecretary,PanchayatRajDepartment
Director, Panchayat Raj Department
Panchayat Samiti Gram Panchayat ZilaParishad
PanchayatSewakͲcumͲSecretary D.D.C.ͲcumͲC.E.O. AssistantEngineer (TheD.D.O)
JuniorEngineer DistrictEngineer
B.D.O.ͲcumͲE.O.(TheD.D.O) Assistant Engineer
JuniorEngineer
ElaboratedorganizationalstructureisdepictedinTable1.4: TableͲ1.4 Local AdministrativeHead OtherStaff Body Zila D.D.C.ͲcumͲChiefExecutiveOfficer Accountants, Head Clerk, Assistant Parishad (TheDDO) Engineers/ Junior Engineers, District Engineer,etc. Panchayat B.D.O.ͲcumͲExecutiveOfficer Accountants (MNREGS), Junior Engineer, Samiti Panchayat Technical Assistant (MNREGS), ProgrammeOfficer(forMNREGS) AssistantEngineerPanchayatSamiti,etc. Gram Panchayat SevakͲcumͲPanchayat Nootherstaff Panchayat Secretary PanchayatRojgarSewak(forMNREGS)
1.4 PowersandRolesofStateGovernmentinrelationtoPRIs The following Table depicts a brief summary of Powers and Role of State GovernmentinrelationtoPanchayatRajInstitutionsunderBiharPanchayatRajAct 2006:
4 TableͲ1.5:PowersandRoleofStateGovernment
Authority PowersandRoleofStateGovernment Section 146 of Powertoframerules BPRAct2006 Government may, by notification in Gazette, make rules to carry out purposes of Bihar Panchayat Raj Act 2006, subject to approval by the StateLegislature. Section 153 of PowertoinspectOffice,recordsetc BPRAct2006 Government has the power to inspect any office or records under the controlofthePRIs. Sections 150 ModelRegulationsandInquiry and152ofBPR State Government has power to make model regulations for PRIs and Act2006 inquireintoaffairsofPanchayats. Section 172 of Removalofdifficulties BPRAct2006 If any difficulty arises in giving effect to the provisions of the Act, the StateGovernment,maybyorder,doanythingnecessarytoremovethe difficulty. Sections 166 DevelopmentandPlanning and167ofBPR EveryGramPanchayatistoprepareadevelopmentplaneveryyearand Act2006 submit it to the Panchayat Samiti. Each Panchayat Samiti is to prepare every year a development plan for its area including the development plans of the concerned Gram Panchayats and submit it to the Zila Parishad.EveryZilaParishadistoprepareeveryyearadevelopmentplan foritsareaincludingthedevelopmentplansoftheconcernedPanchayat SamitisandsubmitittotheDistrictPlanningCommittee. TheStategovernmentistoconstituteineverydistrictaDistrictplanning CommitteetoconsolidatetheplanspreparedbythePanchayatsandthe Municipalitiesinthedistricttoprepareadraftdevelopmentplanforthe districtasawhole. Note:Ͳ1.TheDDCͲcumͲCEOofZilaParishadcarriesoutthepoliciesanddirectivesoftheZP,dischargesdutiesdefinedunder theAct,controlstheofficers/officialsofZP,hascustodyofallpapersanddocumentsofZPanddrawsanddisbursesmoney.
2.ThefunctionsoftheB.D.O.ͲcumͲE.O.inPanchayatSamitiaretoexerciseallthepowerconferredundertheAct,laydown thedutiesofofficials,superviseandcontroltheofficersandofficialsunderhim,supervisetheexecutionofallworks,have custodyofallpapersanddocumentsofPanchayatSamitiincludingdrawalanddisbursementofmoneyoutofthePSfund.
3.TheMukhiaisresponsibleforconveningthemeetingofGramSabha,maintenanceoftherecordsofGP,financialand executiveadministration,supervisionovertheworkofGPemployeesandtransactionofbusinessconnectedwiththeAct.
4. BPR Act 2006 provides for various Standing Committees (General Standing, Planning, CoͲordination and Finance Committee,ProductionCommittee,SocialjusticeCommittees,EducationCommittees,CommitteeonPublicHealth,Family welfareandRuralSanitation,PublicworksCommittee)andothercommitteesineachtierofPRIsheadedbyAdhyaksha/ Upadhyaksha,Pramukh/UpͲpramukhandMukhiainZP,PSandGPrespectivelytoregulatetheaffairsofthePRIs.
1.5 DelegationofFunctionstoPRIs 1 TheGovernmentofBiharhastransferred (September2001)79functionstoGPs, 60 functions to PSs and 61 functions to ZPs consisting of 20 departments (AppendixͲI).ATableofactivitiesdelegatedtoPRIsbysomedepartmentsisplaced at AppendixͲII. The delegation was very weak in nature. No substantial responsibilitiesandresourceswasgiventotheseinstitutions.
1 Source:FourthStateFinanceCommissionReport(June2010)
5 1.6 BestPractices The government of Bihar has taken some steps towards strengthening the PRIs. Someoftheseareasfollows:
¾ TheGovernmenthasreserved50%seatsforwomenrepresentativeineach ofitsthreetiers. ¾ The Zila Parishads are being given matching grant equal to the revenue raised by them by the state government encouraging to improve their financial position. The State government approved a matching grant of ` 2 9.72crorein2008Ͳ09and`10.74crorein2009Ͳ10to38ZilaParishads .
1.7 AuditArrangement AsperprovisionsofBPRA,2006underSection31,59and86,theauditofPRIswill becarriedoutbytheauthorityasmaybeprescribedbytheStateGovernment.The Govt.ofBihardeclaredtheExaminerofLocalAccounts(ELA),Biharasprescribed audit authority of PRIs and the audit is to be conducted as per provisions of the BiharandOrissaLocalFundAudit(B&OLFA)Act,1925.AccordinglytheELA,Bihar functions as the sole auditor of PRIs under the supervision of the Principal Accountant General (Audit), Bihar. The ELA is assisted by the Local Audit Department(LAD)indischargeofhisdutiesandresponsibilities.
The Audit Reports of the PRIs audited, are sent to the Chief Executive Officers, ExecutiveOfficersandMukhiasofthePRIsconcernedwithcopiestoPanchayatRaj Directorate. The follow up action on the Audit Report is to be taken by the executive of the auditee units and Standing Committees on Finance, Audit and PlanninginZPsandPSs.
Further, as per recommendation of the Pr.A.G (Audit), Bihar, the State Govt. has constitutedathreetiercommitteeforcomplianceofannualreports.Thefirstlevel committee will function at District level which will be headed by the District Magistrate. It has the responsibility to ensure the compliance of audit reports receivedfromPRIs/ULBsofthatdistrict.Thesecondlevelcommitteehasbeenset upatdepartmentlevel,whichwillbeheadedbytheSecretaryofthedepartment.It willreviewthestatusofcompliancemadebythedistrictlevelcommittee.Boththe committees will have a member nominated from the Pr.A.G. (Audit), LAD, Bihar. ThethirdandapexlevelcommitteewillbeheadedbythePrincipalSecretarytothe FinanceDepartment,Govt.ofBihar.Pr.A.G.(Audit),Biharhasbeenmadeamember to this committee. The committee will meet once in six months to review the
2 Source:FourthStateFinanceCommissionReport(June2010)
6 function of District level committees and Department level committee and issue necessaryguidelines.
1.8 AuditCoverage Auditoftheaccountsof12ZPs,44PSs&628GPswasconductedduring2008Ͳ09. And, during the year 2009Ͳ10, accounts of the 18 ZPs, 82PSs & 1210 GPs were audited.Importantauditfindingsinrespectofselected30ZPs,122PSsand599GPs aresummarizedinthesucceedingchaptersandparagraphs.
1.9 StatusofRecoverybySurchargeProceedings AsperprovisionscontainedinSection9ofBiharandOrissaLocalFundAuditAct, 1925,theExaminerofLocalAccounts,Biharisempoweredtoorderrecoveryofany loss due to negligence and misconduct of employees and loss of stores through surcharge from persons responsible. In four PRIs (ZPͲkatihar, PSͲBikram,Paliganj, Manjhaulia)sevencasesofsurchargenoticesinvolving`1.90lakhin2008Ͳ09andin PS,Parbattathreesurchargenoticesinvolving`0.71lakhandinZP,Katiharthree casesofSurchargeOrdersinvolving`0.32lakhwereissuedin2009Ͳ10forrecovery bytheExaminerofLocalAccounts,Bihar.
Surchargenoticeshavebeenissuedtotheperson(s)responsibleforlapsesthrough the District Magistrates (D.Ms) but reports of serving the surcharge notices have notbeenreceivedinanycase.
1.10 Impactofaudit 3 4 During the year 2008Ͳ09 and 2009Ͳ10 recoveries amounting to `1.09 crore and `0.41 crore respectively were made at the instance ofaudit for excess payment, collectionamount,shoprent,outstandingadvancesetc.
3 ZPͲVaishali,Nawada,Aurangabad,Muzaffarpur,Madhepura,Sheohar,Munger,Kishanganj;PSͲ Bettiah;GPͲPargarhiLakra 4 ZPͲ Siwan,Saran,Motihari,Nalanda,Patna,Supaul,Madhubani,Kaimur,Bhojpur,Jehanabad,Gaya,Darbhang a;PSͲRohtas,Punpun,Sugauli,Danapur,Amour,Chautham;GPͲNarhiPirhi,SingharaKopa,BaraBharti, TailiaKumri,Sahebganj,Dumaria,Bhargawan,Kaiyar
7
CHAPTERͲII FINANCIALMANAGEMENTANDREPORTING 2.1 FundFlowArrangement (A) The Panchayat Raj Institutions receive funds mainly from the state government’s consolidated fund as per State Finance Commission recommendation, tied funds from central government for execution of Centrally SponsoredSchemes(CSS),tiedfundsreceiveddirectlyfromcentre/stateunderthe MPͲLADs and MLAͲLADs schemes, grantsͲinͲaid from the Finance Commissions recommendation.The fundͲwise source and its custody for each tier is given in Table2.1 TableͲ2.1:FundflowmechanisminPRIs
Nature of ZPs PSs GPs Fund Source of Custody of Source of Custody Source of Custody fund Fund fund ofFund fund ofFund Ownreceipt Lease/rent Treasury/Bank ͲͲͲͲ of ZP properties Assigned State Treasury State Treasury State Treasury revenue/SFC Government Government Government CFC/CSS GOI Bank GOI Bank GOI Bank StatePlan State Treasury State Treasury State Treasury Government Government Government Note:Ͳ1)PSs&GPsdonothavetheirownsourceofrevenueastheStateGovernmenthavenotyetnotifiedminimumand maximum rates of taxes, tolls & fees etc. to be imposed by them despite recommendation of the State Finance Commissions.
2)CFC/CSStypicallymovefromMoRDtoDRDAaccounts,thentothethreerespectivetiersofPRIsonapredetermined formula.TheCSSrequiremaintenanceofseparatebankaccountsandsubmissionofseparateauditedutilizationcertificate. (B) ThePRIsdidnotmaintainannualaccounts,receiptsandpaymentaccounts, andrelatedregisters.So,itwasdifficulttoascertainanoverallpictureofthePRI’s financial situation. Audit did, however, attempt a compilation of the Funds Available(FA)andExpenditure(EX)inimportantruralsocialdevelopmentschemes in the selected 30 ZPs, 122 PSs and 599 GPs (TableͲ2.2) on the basis of records producedbythethesePRIs.
8 Table2.2:FundFlowsforimportantRuralSocialDevelopmentSchemes (`inCrore) Nameof ZilaParishad PanchayatSamiti GramPanchayats Total Scheme FA Ex UB FA Ex UB FA Ex UB unspent balance XthF.C. 0.17 0.05 0.12 2.04 1.74 0.30 5.73 5.42 0.31 0.73 XIthF.C. 40.56 39.61 0.95 9.53 8.13 1.40 33.68 32.40 1.28 3.63 XIIthF.C. 766.41 731.64 34.77 15.00 10.79 4.21 61.87 54.24 7.63 46.61 EAS/JRY/SGRY 168.35 159.13 9.22 210.28 193.81 16.47 86.36 82.93 3.43 29.12 MNREGS 318.87 276.07 42.80 248.26 220.83 27.43 94.21 79.08 15.13 85.36 BRGF 472.68 294.27 178.41 3.94 1.65 2.29 18.92 9.92 9.00 189.70 Other(MP, 21.59 18.19 3.40 18.90 17.41 1.50 6.75 5.96 0.79 5.69 MLA, PHEd,etc.) Own 158.74 87.22 71.52ͲͲͲͲͲͲͲ Resources andMisc. receipts Total 1947.37 1606.18 341.19 507.956 454.36 53.60 307.52 269.95 37.57 360.84 Abbreviation:FAͲFunsAvailable,Itincludesclosingbalanceoflastyear.EXͲExpenditure,UBͲUnspentBalance ZP=2004Ͳ05to2008Ͳ09,PSs&GPs=2001Ͳ02to2008Ͳ09 RevenueManagement
2.2 NonͲrealisationofrevenue TheZilaParishadscollectrevenuefromtheirownsourcesviz.rentofshops,Dak Bunglow(DB)/Inspection Bunglow(IB), settlement of pounds, ghats, ferries, road side land & trees, bullock cart registration fee etc. Scrutiny of related records revealedthatZilaParishadsfailedtorealizerevenuefromabovesources. 2.2.1 Non/Shortcreditofrevenuetothetuneof`5.73lakh In five ZPsagainst a total collection of `10.21 lakh, thecollecting staff deposited `2.87lakhonlyretaining`7.34lakhinhand.Outofthis`1.61lakhwasdepositedin courseofauditandasumof`5.73lakhremainedtoberealizedfromtheofficials concernedasdetailedintheTable2.3: TableͲ2.3:Non/shortcreditofcollectionamount (`inlakh) Sl. Name of Amount Amount Amount Amount Balance Period of Particulars of No. Z.P. collected deposited of deposited to be collection collection non/short at the deposited deposit instance ofaudit 1 Siwan 0.22 0.00 0.22 0.20 0.02 06Ͳ07to08Ͳ09 Misc.Receipt 2 Darbhanga 0.56 0.00 0.56 0.29 0.27 06Ͳ07to08Ͳ09 Misc.Receipt 3 Madhubani 6.51 0.00 6.51 1.12 5.39 06Ͳ07to08Ͳ09 Misc.Receipt 4 Kaimur 1.12 1.10 0.02 0.00 0.02 07Ͳ08to08Ͳ09 Misc.Receipt 5 Motihari 1.80 1.77 0.03 0.00 0.03 07Ͳ08to08Ͳ09 Misc.Receipt Total 10.21 2.87 7.34 1.61 5.73
9 2.2.2 Lossof`2.66croreduetononͲralisationofsettlementamount TheassetsofZilaParishadviz.busstand,ferryghat,pond,roadsidelandandtrees etc. are settled through bid system annually. The settlement amount is to be realized at the time of settlement from the bidders and where the amount is considerablyhighitcanberecoveredintwotothreeinstalments.Itwasnoticedin audit that dues of settlement amount to the tune of ` 2.66 crore were not recoveredinsevenZPsasdetailedbelow: TableͲ2.4:NonͲrealisationofduesofsettlementofsairats/shops Sl. NameofZP Duesofsettlement Periodofsettlement Particularsof No. (`in crore) settlement 1 Darbhanga 0.03 07Ͳ08to08Ͳ09 Ghats,pond 2 Saharsa 0.02 04Ͳ05to08Ͳ09 Ghat,pond,ferries 3 Gaya 0.02 04Ͳ05to08Ͳ09 Busstand,subzimandi 4 Kaimur 0.03 07Ͳ08 Busstand 5 Motihari 0.05 07Ͳ08to08Ͳ09 Busstand,Ghat,Bazar 6 Rohtas 0.01 07Ͳ08to08Ͳ09 Taxistand 7 Patna 2.50 94Ͳ95to08Ͳ09 Shops Total 2.66 2.2.3 Lossof`3.20lakhduetononͲrealisationofstampfee AsperinstructionsissuedtoPRIsbytheChiefSecretary,Govt.ofBiharvideletter no.1920dated:Ͳ14.08.2002andInspectorGeneralofRegistrationvideletterno.549 dated: 15.03.2005 stamp fee at the rate of 3% of settlement amount was to be realizedinallcasesofsettlementofbusstand,haat,bazaar,ferryandghats,shops etc.fromthepersonsinwhosefavourthesettlementismade.Scrutinyofrecords disclosedthatfiveZPsdidnotrealizethestampfeeresultinginlossofrevenueof `3.20lakhasshowninthetablebelow:Ͳ
TableͲ2.5:LossofrevenueduetononͲrealisationofstampfee Sl. Nameof Periodof Amountof Stampfee@3% Particularsof No. Zila settlement settlement ofsettlement settlement Parishad (`inlakh) amount(`in lakh) 1 Gaya 05Ͳ06to08Ͳ09 23.61 0.71 Busstand,sabzimandi, tempostand 2 Bhojpur 07Ͳ08to08Ͳ09 14.57 0.44 Vacantland,ghat 3 Arwal 06Ͳ07to08Ͳ09 15.77 0.47 Busstand 4 Kaimur 06Ͳ07to08Ͳ09 18.05 0.54 Busstand 5 Supaul 06Ͳ07to08Ͳ09 34.84 1.04 Ghat,Bazar,Busstand Total 106.84 3.20 2.2.4 NonͲrealisationofrentofshops TheZilaParishadshadconstructedshopseitherfromownresourcesorunderselfͲ financing schemes and received rent from it. Audit scrutiny revealed that ` 4.67 crorepertainingtovariousperiodsremainedunrealizedinthefollowingZPs:
10 TableͲ2.6:NonͲrealisationofrentofshops Sl.No. NameofZ.P. Duesofrent Periodofdues (` incrore) 1 Siwan 0.15 06Ͳ07to08Ͳ09 2 Darbhanga 0.12 UptoDec’09 3 Shiekhpura 0.03 06Ͳ07to08Ͳ09 4 Sitamarhi 0.08 02Ͳ03to08Ͳ09 5 Arwal 0.22 UptoOct’09 6 Jehanabad 0.26 07Ͳ08to08Ͳ09 7 Saran 0.48 87Ͳ88toJuly2009 8 Madhubani 0.62 UptoMarch2009 9 Saharsa 0.61 04Ͳ05to08Ͳ09 10 Nalanda 0.18 UptoMarch2009 11 Patna 0.43 UptoMarch2009 12 Motihari 0.33 UptoMarch2009 13 Kaimur 0.62 UptoMarch2009 14 Rohtas 0.13 UptoMarch2009 15 Lakhisarai 0.41 UptoMarch2009 Total 4.67 2.2.5 Lossof`0.37croreduetononͲrealisationofrentfromgovt.offices FourZilaParishadsfailedtorealize`0.37croreonaccountofrentfromvarious governmentofficessituatedonZilaParishadland.Detailsareasfollow:Ͳ TableͲ2.7:NonͲrealisationofrentfromgovt.offices Sl.No. NameofZ.P. Duesofrent Particulars Periodofdues (` incrore) 1 Saharsa 0.07 Firestation,quarters UptoMarch’09 2 Nalanda 0.02 NREPoffices UptoMarch’09 3 Rohtas 0.21 Govt.offices UptoMarch’09 4 Supaul 0.07 InspectionBunglows/Quarters UptoMarch’09 Total 0.37 2.3 Lossof`1.34lakhduetoirregularremissionbytheChiefExecutiveOfficer JehanabadBusStandwassettledfortheyear2006Ͳ07withacontractorat`8.25 lakh.Aspertermsofsettlement25%ofbidamountwastobedepositedatthetime of settlement and rest 75% in eleven instalments. However, the contractor deposited`6.91lakhonlyandinsteadofdepositingthebalanceamountheapplied forremissionofduesonthegroundthatbusesdidnotplyformanydays.TheDDCͲ cumͲCEO of the Zila Parishad allowed remission of `1.34 lakh (`0.69 lakh on 16.06.06and`0.65lakhon16.05.07)
The DDCͲcumͲCEO was not competent to grant remission. Rule 87 of the Bihar Panchayat Samiti and Zila Parisahad (Budget and Accounts) Rules, 1964 requires approvalofthegovt.forwritingoffanylossofmoney,storesorotherproperty. But,thematterwasnotsenttothegovt.forapproval.Thus,theirregularremission byDDCͲcumͲCEO,ZilaParishadsustainedalossof`1.34lakh.
11 2.4 Misappropriationof`0.23croreinPanchayatSamiti,Punpun In Panchayat Samiti, Punpun a sum of `0.23 crore was withdrawn by the Nazir during09.10.06to28.11.07fromthePatliputraCentralcoͲoprativeBank,Punpun accountno.Ͳ2401maintainedfortransactionofNAREGSgrants.Butentryregarding withdrawal was not found into the Cash Book. Expenditure detail against the withdrawn amount was not produced to audit. The said amount was withdrawn throughcheques;andoutoftotal`0.23crore;asumof1.54lakhwaswithdrawnby theNazirthroughselfͲcheques.TheNazirdidnotreplythepurposeofwithdrawn amount.
2.5 Advancesof`104.18crorelyingunadjusted/unrecovered Inviolationofrule90ofBPS&ZP(B&A)R,1964theauthoritiesofPRIscontinuedto paysecond,thirdandfourthadvancestoaworkwithoutensuringadjustmentof firstorearlieradvance.In13ZilaParishadsitwasnoticedthatagainstoutstanding 5 6 advanceof`22.46crore ,adjustmentofadvancewasmademerelyof`3.42crore as of March 2010. The mounting position of advance clearly reflects that the authoritieshadnottakeneffectivestepsforadjustments/recoveryofadvanceand remained interested in only granting advances to a few executing agents particularlyto the Assistant Engineers, the Junior Engineers, the Office Assistants etc.
In81PanchayatSamitisand383GramPanchayatsadvancesfortheperiod2001Ͳ02 to2008Ͳ09tothetuneof`85.14crore(`61.07croreinPSsand`24.07croreinGPs) remained unadjusted, which was paid for execution of works. Effective steps for adjustment/recoveryofadvancesbytheExecutiveOfficerofthePSandMukhiasof theGPswerenottaken.
¾ Hugeadvanceoutstanding ScrutinyofrecordsofZilaParishad,Kaimurrevealedthatajuniorengineerwaspaid advancesof`0.28crorebetween24.05.2006and14.10.2006infifteeninstalments withoutgettingadjustedtheearlieradvances.Hewasexpiredon27.11.2006.Thus, duetononͲobservanceofrulesregardinggrantofadvances,`0.28croreresultedin hugeoutstandingagainsthim.
2.6 Expenditureonidlestaff ¾ In six Zila Parishads viz Arwal, Jehanabad, Sitamarhi, Sheikhpura, Patna and Nalanda,themedicalstaffremainedidleformorethantwoyearsasneitherany 5 Supaul(641.44lakh),Gaya(3.92lakh),Patna(606.49lakh),Nalanda(41.70lakh),Saharsa(62.27lakh),Bhojpur(2.15lakh), Madhubani(2.65lakh),Kaimur(48.17lakh)Rohtas(98.74lakh),Sitamarhi(6.99lakh),Darbhanga(59.86lakh),Sheikhpura(1.19 lakh),Saran(669.97lakh) 6 Saharsa(50.40lakh),Kaimur(12.74lakh),Saran(279.35lakh)
12 medicine nor any equipment were supplied to the dispensaries. As such utilisation of services of the medical staff viz. Vaidyas, Hakims, Homeopathic Doctors and compounders etc. remained doubtful. The six ZPs had expended 7 `1.71crore towardstheirpayandallowancesduring2004Ͳ05to2009Ͳ10.The Z.P.authoritiesfailedtoutilizetheservicesofthemedicalstaffdespiteregular expenditureovertheirsalaries. ¾ ZPMotihariappointedfiveassessorsforcollectionoftaxfrom‘tyrecart’.Tax tokens were to be supplied by the ZP for purpose of tax collection. Audit scrutiny revealed that tax tokens were supplied to the assessors only after passing nine months and eight months in the year 2007Ͳ08 and 2008Ͳ09 respectively.Theassessorremainedidlefornineandeightmonthsrespectively in these years. Had the tokens supplied in the beginning of the year the tax collection would have been increased. Thus, the Zila Parishad failed to utilize serviceoftheseassessorsdespitepaymentof`6.08lakhontheirsalary.
FinancialReporting 2.7 MaintenanceofAccountsbyPRIs The PRIs were following the Panchayat Samities and Zilla Parishads (Budget and Accounts)Rules,1964,whichhavenotbeenreviewedaccordingtocontemporary bestpractices.TheBudgetandAccountsFormatsprescribedbytheC&AGofIndia, though accepted by the State Government, were not operationalised at the PRIs levelforwantofissueofGovernmentordersinthisregard.Evenexistingprovisions arenotbeingfollowedformaintenanceofaccountsasdetailedbelow:
(A) It is also observed that as per Panchayat Raj Act, 2006, Chief Accounts OfficerwastobeappointedineachZillaParishadbutthesaidappointment hadnotbeenmadesofar.Qualifiedstaffsforhandlingaccountswerealso notpostedsofar.Duetoabovedeficiencies,thetransactionsinPRIslacked transparencyandaccountabilityoftheexecutivescouldnotbeensured. (B) As per Section 31 of Bihar Zila Parishad and Panchayat Samiti Act 1961 monthly statement in the prescribed form of income and expenditure of Panchayat Samiti is to be submitted by Block Development Officer to the Zila Parishad and Collector and abstract of every Annual Account of PanchayatSamitishallbepreparedinprescribedformandsubmittedtothe StateGovernmentandtoZilaParishadwithintwomonthsofthecloseof the financial year. In case of Zila Parishad Annual Accounts is to be 7 Arwal(15.52lakh),Jehanabad(23.33lakh),Sitamarhi(16.20lakh),Sheikhpura(13.01lakh),Patna(75.04lakh),Nalanda(27.73 lakh)
13 submitted to State Government. But out of 30 ZPs, 122 PSs and 599 GPs have been discussed in this report; none of the PRIs prepared Annual AccountsfortheyearuptoMarch2008andMarch2009.Intheabsenceof AnnualAccounts,thepositionofopeningbalance,closingbalance,receipt and payment under several heads, diversion of grants etc. could not be ascertained. (C) AsperZilaParishadandPanchayatSamiti(BudgetandAccount)Rules1964 theannualbudgetestimatesofthePanchayatSamiti/ZilaParishadistobe preparedonthebasisoftheaverageofitslastthreeyearsactualsofincome and expenditure. The budget of the Samiti is to be approved by the Zila th Parishad/Collectorasthecasemaybebythe25 Marchofeveryyear.The budgetofZilaParishadistobesanctionedbyParishaditselfnotlaterthan th th 15 FebruaryandsenttotheAdhyakshaandtheCollectorby20 February and finally the budget is forwarded to the State Government by the st Adhyakshabefore1 Marcheveryyear.NoneofthePanchayatSamitiesand GramPanchayatscoveredinaudithadpreparedbudgetestimates.Outof 8 30ZPs,13ZPs didnotproducebudgetfileandcopiesofbudgettoaudit (OneZP,Sheoharpreparedbudgetbuttimeschedulewasnotfollowedfor passingthebudgetestimateandcopiesofthesamewasnotsenttoState Government).ZPSupaulandZPPatnadidnotproducebudgetfortheperiod 2006Ͳ07and2007Ͳ08respectively.Therefore,itcouldnotbeascertainedin audit whether total expenditure incurred by these PRIs was within budgetary provisions. Six Zila Parishads viz. Jehanabad, Nalanda, 9 10 Madhubani,Sitamarhi ,Sheikhpura,Lakhisarai andGayadidnotprepare budget. Incurring of expenditure without budget is not a healthy financial practice as it undermines the importance of prioritization of resources, besidesdilutingexerciseofcontroloverreceiptandexpenditure. 2.8 Upkeepofrecords ¾ Thebasicrecords/registersprescribedformaintenancebyZilaParishadand Panchayat Samiti under rule 77 of the Bihar Panchayat Samitis and Zila Parishad(BudgetandAccounts)Rules1964viz.Govt.GrantRegister,Govt. LoanRegister,LoanAppropriationRegister,AdvanceLedger,DepositLedger, RegisterofoutstandingAdvance,Registerofworks,AssetRegisteretc.were
8 Araria,Nawada,Muzaffarpur,Madheplura,Munger,Banka,Kishanganj,Begusarai,Vaishali,Buxar,Aurang abad,Patna,Supaul 9 for2008Ͳ09notprepared 10 preparedonlyfor2006Ͳ07
14 notmaintained.InPanchayatSamitisandGramPanchayatsonlycashbooks andschemeregisterswerebeingmaintained. ¾ AllthePRIsweremaintainingseveralcashbooksbutthetransactionsmade in said cash books were not being compiled in one main cashbook which resultedinnonͲdepictionofactualpositionoffinance.Thecashbookswere not maintained properly as the receipt and expenditure were neither codified nor classified and the closing balance was not arrived at and analyzed. ¾ ThebankreconciliationstatementswerealsonotpreparedbythePRIs,in order to detect cases of omission of entry in the cash book and treasury/bankpassbooks,casesofwrongdebitandwrongcredit,interest allowedandcommissionchargedbythebankbutnotenteredincashbook etc.MostoftheauditedPRIsdidnothaveupdatedbankpassbooksandthe Treasury pass books were not written or certified by the Treasury Officer due to which the position of closing balance in Treasury/Bank remained unascertainable. ¾ Asperrule80(d)ofBudgetandAccountsRules,1964attheendofeach month,BlockDevelopmentauthority/Secretaryshallverifythecashbalance inthechestwiththebalanceofthesubsidiarycashbookandthecashier’s cashbookandrecordasignedanddatedcertificate.TheauditedPRIscould notproduceCashverificationreport,ifany. ¾ AsperRule128aphysicalverificationofstoresshallbecarriedoutatleast onceinsixmonthsbytheB.D.O./Secretaryortheheadofaninstitutionor theauthorityinchargeofanyschemeincollaborationwithSamitiOverseer andintokenofhishavingdoneso,heshallrecordacertificateandmake note of any other salient facts regarding excess, shortage, unusual depreciation of stores, etc. The audited PRIs could not produce physical verificationreport,ifany. 2.9 StatusofpresentationofGPFSinPRI Financialreportinginthepublicsectorisakeyelementofaccountability.Itrequires preparation of General Purpose Financial Statements (GPFS) for each accounting entity. The GPFS are intended to meet the needs of users who look to financial reportsforperformance.Theymaybefinancialstatementspresentedseparatelyor within another document such as annual report. The GPFS are accounting statementspreparedtocommunicateinformationaboutfinancialperformanceand position.
15 The Bihar Panchayat Samiti and Zila Parishad (Budget and Account) Rules, 1964 requires PRIs to be guided by the following financial management and reporting principles: a) The Block Development Officer/Secretary shall communicate the circumstances to the Samiti/Parishad which shall deem necessary or expedienttocoveranyexpenditurenotcoveredbyabudgetgrant.(Rule28) b) ThePramukh/AdhyakshaoftheSamiti/Parishadshallreportcasesoflossof money,storesorotherpropertybyembezzlement,theft,fireorotherwise to the Examiner of Local Accounts, Bihar and to the Administrative Department. No money stores or other property lost by embezzlement, theft, and fire or otherwise shall be written off from the accounts except withthesanctionoftheGovernment.(Rule87) c) TheSamiti/Parishadsshallrendersuchaccountsandsubmitsuchreturnsto the State Government and other officers as may be prescribed by the government.(Rule115). d) SoonafterthecloseofthemonththeBlockDevelopmentOfficer/Secretary shouldscrutinizetheaccountsoftheSamiti/Parishadtoseeifallaccounts, records including subsidiary accounts like contractor’s ledgers, works abstract, vouchers etc, have been kept in order. A report of the scrutiny should be submitted quarterly to the Samiti/Parishad indicating the irregularitiesnoticedandtheactiontakentoremedythem.(Rule139)
Govt.ofBiharhasnotrevisedBudgetandaccountingrulestoadoptthepreparation ofGPFS.Theexistingrulesrequirepreparationofstatementofaccountheadwise receiptsandexpenditureonmonthlyandannualbasis.Thesignificantomissionin this regard is the absence of statement of management responsibility about correctness of accounts and adequacy and effectiveness of internal control. The financialstatementspreparedbythePRIsdonothave‘notestoaccounts’toexplain significant accounting policies, disclosures on assets and liabilities, financial and physicalperformanceetc.
2.10 Recommendation a) ToaugmenttheownrevenueofPSsandGPs Govt.must notifyminimum and maximum rates of taxes, tolls & fees etc. to be imposed by them as recommendedbyStateFinanceCommissions,
16 b) Realizationofsettlementamount,stampfee,rentetc.maybeensuredand legalproceedingsmaybeinitiatedagainsttheperson,whofailedtoperformtheir duty, c) Rules for maintenance of accounts is required to be revised as per CAG's recommendations, d) ProperrecordsmanagementmustbeensuredinPRIs.
17
ChapterͲIII InternalControlMechanism 3.1 Internalcontrols Effective Internal Control system helps to provide reasonable assurance of adherencetolaws,rules,regulationsandorders,safeguardsagainstfraud,abuse andmismanagementandensuresreliablefinancialandmanagementinformationto higher authorities. The control activities include documentation, system of authorization and approval of payments, segregation of duties, reconciliation & verification,inspectionandaudit,reviewofoperatingperformanceandmonitoring. 3.2 Commonlapsesinmaintenanceofrecordsrelatingtoexecutionofworks ThePRIsareexecutingworksagainstgrantsreceivedunder10thFC,11thFC,12th FC,SGRY,NREGA/BREGA,MP/MLA/MLCandBRGFfunds.Theauditofexecutionof schemesin30ZPs,122PSsand599GPsshowedthefollowingshortcomings:
(i) The work orders for developmental works were either not issued or if issued,thetimerequiredforcompletionwasnotindicatedintheorders.
(ii) TheworkcompletioncertificatewasnotfurnishedbythetestcheckedPRIs foranyoftheworksexecutedbythem.
(iii) Photographicrecordsoftheworksofthevariousstagesofimplementation anddisplayboardasrequiredundervariousschemeswerenotkept.
(iv) Asset Register showing assets created out of various development works andcontainingthedetailsi.e.dateofcommencement,dateofcompletion, cost involved, benefits derived and employment generated etc. were not maintainedbyanyofthePRIsauditedduring2008Ͳ09and2009Ͳ10.
(v) EmploymentRegistershowingperiodofengagementoflabourers,position ofemploymentofwomenandtotalnumberoflabourersemployedinayear wasnotmaintainedbyanyPRIs.
(vi) Muster Roll sheets were not stitched and numbered and the sheets were certified only by theJunior Engineers who were the executing agents and these were not certified by any elected member of Gram Panchayat in whoseareatheworkswereexecuted. (vii) TheAdvanceLedgerwasnotproperlymaintainedbythePRIs.
18 3.3 SegregationofDuties ¾ Toreduceriskoferror,wasteorwrongfulactsandriskofnotdetectingsuch problems, no single individual or team should control all key stages of a transaction or event. Rather, duties and responsibilities should be assigned systematically to a number of individuals to ensure effective checks and balancesexist.ScrutinyofaccountingandpaymentsysteminPRIsrevealedthat oneortwopersonswerecontrollingmostofthestagesoftransactionsorevent. DetailsaregiveninTablebelow:
Table3.1ͲSegregationofduties Stage Responsibility Responsibility Responsibility Responsibility Responsibility inGPs inP.Ss. inZ.Ps. in State in Government Government ofIndia Maintenance Panchayat Executive Chief Accountant Pay and ofaccounts Secretary Officer Accounts General(A&E) Accounts Officer Office Bill Panchayat DealingClerk DealingClerk Dealingclerk Dealingclerk preparation Secretary Passing of Mukhiya Executive Chief DDO DDO bills Officer Executive Officer Payorder Mukhiya Executive Chief Treasury PAO Officer Executive officer Officer Handling of Panchayat Cashier Cashier Cashier Cashier cash/cheque Secretary Sanction to Mukhiya Pramukh Adhyaksha Sanctioning Sanctioning expenditure authority as authority as per per delegation of delegation of power power
3.4 Monitoring Monitoringshouldassessthequalityofperformanceovertimeandensurethatthe findingsofauditsandotherreviewsarepromptlyresolved.Thereareprovisionsfor variouslevelsofmonitoringofworksandschemesinPRIs.
Section 10 of BPR Act 2006 provides for formation of one or more Vigilance Committees by Gram Sabha from persons not members of Gram Panchayat to supervise Gram Panchayat works, schemes and other activities relating to that villageandtoputupreportsrelatedtotheminitsmeeting.Butthesameisnot functional and effective. Sections 61 and 88 of the Act lay down that Executive
19 Officer in P.S. and Chief Executive Officer in Z.P. shall supervise and control execution of all works. Due to lack of proper supervision and control by Gram Panchayats,PanchayatSamities,ZilaParishadsandby theirheadsandexecutives seriousirregularitieswerenoticedintheimplementationofprojectswhichareas follows:
3.4.1 Incompleteworksduetolackofmonitoring AnumberofprojectswereundertakenundervariousschemesbyPRIsbutdueto lackofmonitoringandsupervisionoverworks,manyofthemremainedincomplete asdetailedbelow:
(`incrore) PRI Number Number of Number of Estimated Advance ofUnits Projects Incomplete cost of involved in undertaken Projects incomplete incomplete projects projects Z.Ps. 27 14270 5176 160.79 90.38 P.Ss. 121 27060 8130 166.82 80.95 G.Ps. 581 52624 5399 65.65 30.60 Total 729 93954 18705 393.26 201.933 Executionoflargenumberofworkswasentrustedtoafewexecutingagentsviz. AEs/JEs/Panchayat Sewaks/Panchayat Rojgar Sewaks, resulting in nonͲcompletion ofprojects.Thedepartmentalexecutionofworksfromalltypesofgrantswasthus inefficientastheDDOscouldnotexerciseenoughcontroloveradvancespaidand failuretoensureitstimelyadjustment.
3.4.2 NonͲstartofworkdespiteadvancesmade InalargenumberofprojectsundertakenbyPRIsandadvancesweremadeinthe shapeofeithercashorfoodgraintotheexecutingagentsbutneithertheprojects werestartednortheadvanceswererecovered.Thescrutinyofrecordsof10Zila Parishads and 22 Panchayat Samitis and 22 Gram Panchayats disclosed that 584 projects were not started despitemaking of advance payment of `2.10croreas detailedbelow:Ͳ TableͲ3.2:Detailsofadvancespaidonworkswhichwerenotstarted
(`incrore) PRI Numberof Amountof Noofworksfor Statusofthework Units advance whichadvancewas ason31stMarch, given 2009
Z.Ps. 10 0.62 97 Worknotstarted
20 P.Ss. 22 1.27 358 Worknotstarted
G.Ps. 22 0.21 129 Worknotstarted
Total 54 2.10 584
(DetailsinAppendixͲIII)
3.4.3 DiversionofGrant Eight Zila Parishads and Six Panchayat Samitis diverted ` 4.7 crore out of, SGRY, MGNREGS,androadconstructiongrantsforotherpurposeswhichhavenotbeen recoupedattheendofconcernedyear.(AppendixͲIV)Duetoirregulardiversionof specificgrantmeantforexecutionofdevelopmentworksthedesiredobjectivesof thosegrantsremainedunachieved.
3.5 InternalAudit Sections31(3),59(3)and86(3)ofBPRAct2006laydownprovisionsforconcurrent orspecialauditofPRIs.Butundertheseprovisionsnomanualsorruleshavebeen preparedforthePRIs.Section153oftheActibidhasprovisionforinspectionofthe officesofPanchayatsandrecordsandaccounts.TheActalsoprovidesthatFinance, Audit and Planning Committees shall perform functions relating to audit. But no suchreportsintokenofsuchinternalcheck/auditweremadeavailable.
GovernmentofWestBengalhasmadedetailedprovisionforinternalauditofPRIs. Undersection30(1)ofWestBengalPanchayat(GramPanchayatAccounts,Audit& Budget)Rules,2007InternalAuditOfficerhasbeenentrustedtoconductinternal audit of the accounts of G.P. under its jurisdiction at least once in every three months.Undersection212(1)ofWestBengal(ZillaParishad&PanchayatSamiti) Accounts and Finance RulesͲ2003, the Samiti Accounts and Audit Officer and ParishadAccountsandAuditOfficershallorganize,examineandauditperiodically oftheaccountsofPanchayatSamitiandZillaParishadrespectively.BiharActsand ProvisionsdonotelaboratesuchvisiblemachineryofInternalControlinPRIs.
3.6 ExternalAudit TheStateGovt.hasentrustedtheauditofPRIstoExaminerofLocalAccounts(ELA) videitsletterno.Ͳ3P/Misc.Ͳ6037/06Ͳ4008/PRI.PatnadatedͲ18Ͳ10Ͳ2006. The ELA forwards audit reports to the each PRI after completion of audit in complianceofsection31,59and86oftheAct.ThePRIshavetosendcomplianceof theAuditReporttotheExaminerofLocalAccountswithinthreemonths.Butthe ExecutivesofZPs/PSs/GPsdidnottakeanyinitiativetosettletheoutstandingparas despite issue of reminders. Under Bihar Panchyat Raj, Act 2006 the standing
21 committeeonFinance,AuditandPlanninginZilaParishadsandPanchayatSamitisis to discuss the audit report and take suitable action but none of the standing committeesoftestchecked30ZPsand122PSeitherdiscussedtheAuditreportor tookstepsforsettlementofparas. 3.7Poorresponsetoauditobservations The Executive Officers of the PRIs are required to comply with the observations containedintheAuditReport(AR).Theyarerequiredtoremedytheirregularities pointed out in AR and send compliance report through proper channel to the ExaminerofLocalAccounts,Biharwithinthreemonthsfromthedateofreceiptof the ARs. The Executive Officers do not take effective steps for settlement of outstanding paras despite issue of several reminders. Due to nonͲsettlement of outstandingparastheirregularitiespointedoutinARscontinuetooccur.
AsofMarch2010,totalno.of65,061outstandingparasinvolving`371.16crore were outstanding for settlement in various PRIs. During the year 2009Ͳ10, 2,593 paras were cleared. YearͲwise details of reports and paragraphs outstanding are detailedintheTable3.3Ͳ TableͲ3.3:PositionofoutstandingParasinPRIs
(` incrore) Sl. Period Total Total Amount Noof No.of No.of Amountof Money No. No. No. involved A.R Paras outstanding settlement valueof of of settled settled paras outstanding AR Paras Paras 1 Upto 818 16126 76.78 Nil 3 16123 0.02 76.76 2005 2 2005Ͳ 741 10055 72.51 Nil 21 10034 0.33 72.18 06 3 2006Ͳ 566 7543 59.54 Nil 112 7431 2.30 57.24 07 4 2007Ͳ 741 13997 35.53 21 874 13123 0.19 35.34 08 5 2008Ͳ 703 11194 61.55 21 2251 8943 2.19 59.36 09 6 2009Ͳ 659 12000 71.48 21 2593 9407 1.20 70.28 10 Total 4228 70915 377.39 63 5854 65061 6.23 371.16
22 3.8 PersistenceofIrregularities SomeirregularitieswhichareoccurringinalmostallPRIsyearͲafterͲyearhavebeen discussedinsubsequentparagraphs:
¾ Commonlapsesinexecutionofworks The PRIs are executing a number of works out of grants received from Centre and State Govt. Audit of records of these works revealed various commonshortcomingsacrossthePRIssuchas:nonͲissuanceofworkorder, nonͲfurnishingofworkcompletioncertificate,photographicrecordofwork, nonͲmaintenance of asset register showing assets created, employment register,advanceledger,uncertifiedmusterrollsetc. ¾ Incompleteworks ThePRIsundertakealargenumberofschemesoutofgrantsreceivedfrom the Central and State Govt. Audit observed that a large number of works remained incomplete despite payment of huge advances to the executing agents.Inmanycasesworkswereneitherstartedbytheexecutingagents even after taking advances nor the advances returned. Due to nonͲ completionofworks,intendedbenefitoutoftheseschemescouldnotbe achieved. ¾ UnadjustedAdvances The PRIs granted advances to the executing agents for execution of schemes.Auditobservedthatahugeamountofadvanceswereunadjusted astheexecutingagentsdidnotsubmitadjustmentbillsasalargenumberof schemeswereincomplete.ZilaParishadsgaveadvancestoitsemployeesfor variouspurposes.Theseadvanceswerealsonotadjustedinmanycases. ¾ IrregularitiesinMusterRolls Muster Rolls are used as a record of engagement of labour in various schemes. Scrutiny of muster rolls of schemes revealed many irregularities such as: not certified by elected representative, monitoring committee, supervising authority, repetition of names of labourers, nonͲrecording of period,jobcardregistrationnumberetc.
TheseirregularitieswerereportedtothePRIsaswellasgovernmentthroughthe previousAnnualReports.Thehappeningofaboveirregularitiesindicatesfailureof monitoring, control and supervision of the authorities concerned who are responsiblefortheproperfunctioningofPRIs.Thisshowslackofinternalcontrol overPRIs.Thegovt.ofBihar(March2010)informedthatathreetiercommitteeviz. Districtlevel,Departmentlevelandgovt.levelhasbeenconstitutedtoreviewand
23 compliance of the Annual Audit Report. But, no further development regarding settlementofparashavebeenreceived.
3.9 AnnualAdministrativeReport(AAR) st AsperSection169(1)ofBPRAct2006assoonasmaybeafterthe1 dayofAprilin everyyearandnotlaterthansuchdateasmaybefixedbythegovernmentthe PanchayatSecretaryofGramPanchayatshallsubmitAARtotheZilaParishadwith resolutionoftheGramPanchayat.AsperSection169(2)theExecutiveOfficershall prepare AAR and submit to the Zila Parishad with the resolution of Panchayat Samiti. As per Section 169(3) Zila Parishad shall on receipt of AARs review the working of G.Ps. and P.Ss. and submit aconsolidated report in this behalf to the Government. As per Section 169(4) the ChiefExecutive Officer shall prepareAAR andsubmittogovernmentwiththeapprovaloftheZilaParishad.AsperSection 169(5)theAARssubmittedtotheGovernmenttogetherwiththememorandumby theGovernmentreviewingtheworkingoftheGramPanchayats,PanchayatSamitis and Zila Parishads shall be laid before both houses of the State Legislature. In courseofaudititwasfoundthat,nosuchreportswerepreparedbythePRIs.
3.10 Recommendation a) Stepwisedocumentationofexecutionofworksmustbeensured, b) Duties in PSs and GPs may be segregated in such way that no single individualorteamshouldcontrolallkeystagesofatransactionsorevent, c) Advancesforexecutionofworkmaybereleasedininstalmentsandsecond andfurtherinstalmentsmaybemadeonlyaftercompletionoffixedstageofworks, d) Actsandprovisionsarerequiredtoberevisedinsuchmannerastoinclude bestcontemporarypracticesofinternalaudit, e) Regular revision of audit paras may be done by three tier committees constituted by State Govt. for compliance of annual reports.
24
ChapterIV ExecutionofSchemes The three tiers of PRIs execute mainly centrally sponsored and state sponsored schemes, schemes referred under Finance Commission Grants and schemes suggestedunderMP,MLA,MLCfunds.Irregularitiesnoticedinauditduring2001Ͳ02 to2008Ͳ09inimplementationofNREGS/BREGSandSGRYandotherschemesare discussedinthesubsequentparagraphs.
4.1 SGRYSchemes th TheSGRYbecameeffectivefrom25 September2001withtheprimaryobjectiveto provide additional wage employment in all rural areas and thereby provide food security and improve nutrition levels and the secondary objective of creation of durablecommunity,socialandeconomicassetsandinfrastructuraldevelopmentin ruralareas. 4.1.1 IrregularitiesinSGRYschemesmeantforSC/STcommunity ¾ IneffectivemonitoringbySocialJusticeCommittee Sections25,50and77oftheBPRAct2006providesforformationofSocial JusticeCommitteeatG.P.,P.S.andZ.P.levelforpromotionofeducational, economic,social,culturalandotherinterestsofscheduledcastes,scheduled tribesandotherweakersectionsandprotectionofsuchcastesandclasses from social injustice and all forms of exploitation. Due to improper functioningofSocialJusticeCommitteesinthePRIstheSC/STcommunities weredeprivedofintendedbenefitsunderSGRYscheme.Asperpara1.5of the SGRY guidelines, 22.5 percent of the fund, received for execution of SGRYSchemewasrequiredtobespentonworksforthebenefitoftheSC/ST community. It was noticed that out of grant of ` 62.14 crore received by fourZPsand25PSsduringtheyear2002Ͳ03to2007Ͳ08,only`5.50crore (8.85%) was utilised for the purpose by four ZPs and 25 PSs against an earmarkedamountof` 14.00crore(22.5%).Thusthegranttothetuneof` 8.50croremeantforexecutionofworksforbenefitofSC/STcommunitywas diverted towards the execution of general schemes which resulted in violation of the guidelines and deprived the SC/ST beneficiaries from the desiredbenefit(AppendixͲV). ¾ Infructuousexpenditureof`12.65lakhunderSGRY22.5%scheme Zila Parishad Vaishali undertook construction of 59 buildings for running cottage industries at an estimated cost of `23.42 lakh (` 39,700 per
25 building).Againstthetotalestimatedcostof`23.42lakh,thebeneficiaries werepaidmerely`12.65lakhresultinginnonͲcompletionofanybuilding. Moreover,therewasnorecordofmeasurementoftheworkdoneorany proofofcommencementofwork. TheSGRYschemefinallywasclosedon 30.06.07 and no fund remained available for further payment. Thus, the entirepaymentof` 12.65lakhbecameinfructuous. ¾ Doubtfulconstructionofdwellinghouses. TheZPMuzaffarpuradvanced` 15.94lakh(`7.80lakhto65beneficiaries and`8.14lakhto37beneficiaries)forconstructionof102dwellingunitsat a cost of ` 25 thousand each, during the year 2005Ͳ06. But, neither any estimate of the work was prepared nor the availability of land under possession/titleofthebeneficiarywasensured.Thepaymentwasdirectly madetobeneficiariesinsteadofdepartmentalexecutionofthework.There was no record of measurement of work done by the Junior Engineers entrusted for supervision of these 102 works. Similarly, the aforesaid procedurewasnotensuredinPS,Tharthariforconstructionof69dwelling housesatthecostof20,000.00eachforwhichadvanceof13.41lakhwas givenduring2002Ͳ04. ¾ Infructuousexpenditureof`1.21croreonconstructionofworkshops TheZPSaranselected51schemes(20schemesin2005Ͳ06and31in2006Ͳ 07) of construction ofworkshops for the benefit of SC/STcommunityand advanced`1.21croretoexecutingagents.Butalltheworkswereremained incomplete till 24.09.2009. As the SGRY scheme has been closed on 31.08.2007, these schemes have no possibility to be completed and the expendituremadeintheseschemesprovedunfruitful. ¾ DoubtfuldistributionofRickshawtobeneficiaries PanchayatSamitiSinghwarapurchasedanddistributedRickshawsamong72 BPL beneficiaries. But, during audit scrutiny the signatures or thumb impression of 12 beneficiaries in token of receipt of rickshaws were not found. Thus, distribution of rickshaw to these 12 beneficiaries remains doubtful. 4.1.2 IrregularitiesinExecutionofschemes ¾ ArbitraryexecutionofschemesbytheExecutiveOfficer The Panchayat Samiti, Bhore gave approval for execution of 59 SGRY schemes in its meeting dated 04.10.2004. Against this, only 18 schemes wereexecutedin2004Ͳ05.TheP.S.Boardinitsmeetingdated21.05.2005 resolvedtocancelremaining41worksandgaveapprovalforexecutionof83 newworks.
26 The Executive Officer, however, managed to obtain the administrative approvaloftheD.D.C.cumCEOofGopalganj(01.06.05)onthreeschemesof earth filling and brick soling (Scheme No. 21, 22 and 23 of 2004Ͳ05) estimating ` 8.27 lakh by suppressing the fact that execution of these schemehasbeencancelledbyP.S.Whenthisfactcametothenoticeofthe DDCcumCEOthenhecalledforanexplanationfromBDOon25.06.05.The B.D.O.,however,didnotsubmithisreplyandarbitrarilystartedexecutionof above three schemes. The P.S. Board again resolved on 15.07.05 to stop executionoftheseschemesandpaymentforaboveworks.DespitetheBDO did not stop these works and at the time of his transfer released final paymenton(11.04.2007)of`8.27lakh. B.D.O is the Secretary of the Pramukh and he is to execute the decision taken by the P.S. Board and has got no power to select schemes for execution.But,PanchayatSamitihasnoadministrativetoolsatitsdisposal underBiharPanchayatRajAct2006toexercisesupervisionandcontrolover Secretary, because of which the Secretary acted in disregard of the resolutionsofPanchayatSamiti. ¾ Closure of schemes midway resulting in unfruitful expenditure of ` 2.81 crore Testcheckofrecordsof4ZilaParishads,17PanchayatSamitisand5Gram Panchayats disclosed that the works undertaken were closed midway withoutassigninganyreasonsforclosure.Inrespectof288worksestimated to the costof ` 3.82 crore, advance was paidto the tune of ` 3.61 crore while the value of work done was of only ` 2.81 crore. Due to partial execution of works the value of work done of ` 2.81 crore became unfruitful. Moreover, the excess advance of ` 0.80 crore paid to the executingagentswasnotrecovered.DetailsaregivenintheTable4.1: TableͲ4.1:UnfruitlfulexpenditureduetononͲcompletionofworks (`inCrore) Sl.No. PRIs Projects Amountofunfruitfulexpenditure ExcessPayment 1 04ZPs 138 1.24 0.36 2 17PSs 143 2.32 0.43 3 05GPs 7 0.05 0.01 GrandTotal 288 3.61 0.80 (DetailedinAppendixͲVI) ¾ Irregularexpenditureof`8.80lakhunder2%contingencyfunds Asperpara4.6and4.7ofguidelinesSGRYscheme,theexpenditurefrom thecontingencyfundwastobemadeonlyforcoͲordinationandinspection
27 oftheschemeandupkeepoftheassetscreated.ZilaParishadBhojpurand Zila Parishad Gaya spent ` 4.19 lakh and ` 4.61 lakh respectively on differentitemsviz.telephonebills,fuelexpenses,advertisement,stationery, repairingofgeneratorsandvehiclesetc.during2005Ͳ08whichwascontrary totheaboveguidelines. ¾ Excesspaymentof`1.52lakh ScrutinyofschemeregisterandrelatedrecordsoffollowingPRIsrevealed that`1.52lakhwaspaidinexcessofvalueofworkdonetotheexecuting agents.Theseschemeswereclosed/completedbutthenonͲadjustmentof advancesresultedinexcesspaymentasdetailedinTableͲ4.2. TableͲ4.2:ExcesspaymentinSGRYschemes (`inlakh) Sl. NameofPRI Value of Payment Excess No. of No. work done made payment works asperMB 1 ZPRohtas 3.63 4.10 0.47 3 2 GPKatauna(BarhatͲJamui) 1.11 1.41 0.30 5 3 GPSahbajpur(Mushahri) 1.88 2.03 0.15 4 4 GPLakhai(BarhatͲJamui) 1.73 2.33 0.60 7 Total 8.35 9.87 1.52 19 ¾ Partialexecutionofschemesresultinginwastefulexpenditure Testcheckofrecordsof3ZPsand14PSsdisclosedthatmanyworksundertaken during 2001Ͳ02 to 2006Ͳ07 remained partially executed till the closure of the schemes.TheSGRYschemeshavebeenfinallyclosedby30.06.07asnewscheme NREGSwaslaunchedfrom2005Ͳ06sothereisnopossibilityofcompletionofthese partiallyexecutedworksduetononavailabilityoffundfromthissource.Thus,` 4.49crorespentontheseschemesprovedtobeinfructuous(AppendixͲVII). 4.1.3 IrregularitiesrelatedtoFoodGrainsinSGRY ¾ Stockofgrainlyingunutilizedvaluedat`17.29crore Food grain was to be issued at subsidised rate for execution of schemes underSGRYaspartofwagecomponent.TheSGRYworkendedinJune2006 andwasreplacedbynewschemeNREGSinwhichfoodgrainswasnottobe issued. During Scrutiny of records of 7 Z.Ps., 32 P.Ss. and 22 G.Ps. it was foundthat1,38,342.10quintalsfoodgrainsvaluing` 17.29crorewaslying undisbursed with PDS dealers (AppendixͲVIII). The guidelines of NREGA while highlighting the transition from SGRY to NREGA mentions that the SGRYprogrammeshallstanddiscontinuedinthedistrictsonstartingofthe NREGA programme therein and the SGRY will get merged in NREGS. The st entire balance funds of SGRY as on 31 March, 2008 must be transferred
28 immediatelytoaseparateaccountcreatedforNREGAworksatthedistrict level.ThetestcheckedPRIs,however,didnoteitherrefunditorutilizeit againstongoingprojectspointingtothepossibilityofembezzlement/lossof food grains of ` 17.29 crore (at double of the issue rate of ` 1250/Ͳ per quintal) is anticipated on this account. Reasons for nonͲutilization of food grain were not made available to audit by the concerned PRIs, also there was no certificate of physical verification of stock regarding quantity and qualityoffoodgrains. ¾ Misutilization of food grain under SGRY work due to its issue after completionofwork 11 In one Zila Parishad, 7 Panchayat Samities 2740.07 quintal of food grain wasdepictedasissuedafteraperiodrangingfrom2monthsto48months aftercompletionofSGRYworks.InSGRYworks,foodgrainwastobeissued tothelabourersatsubsidisedrateasapartofwagecomponentinorderto improvethenutritionallevelofthelabourersbutissueoffoodgrainafter completion of work, made distribution of food grains amongst labourers doubtfulandhintedatmisutilizationbytheexecutingagents.Theexecuting agents were thus given undue benefit because the cost of grain was recoveredatthesubsidisedratewhilethepurchasepricewasmorethanthe double issue rate. Even if calculated at double issue rate (` 1250/Ͳ per quintal(Ͳ)costrecovered@`625/Ͳperquintal)unduebenefitof`17.13 lakhwasprovidedtoexecutingagents. 4.2 NationalRuralEmploymentGuaranteeAct/BREGS The National Rural Employment Guarantee Act, (NREGA) was notified on September 7, 2005. The objective of the Act is to enhance livelihood security in rural areas by providing at least 100 days of guaranteed wage employment in a financialyeartoeveryhouseholdwhoseadultmembersvolunteertodounskilled manualwork. 4.2.1 UnfruitfulExpenditure ¾ Unfruitfulexpenditureof`3.06croreduetononͲcompletionofwork. Testcheckofrecordsinrespectof2ZilaParishads,5PanchayatSamitiesand 6 Gram Panchayat revealed that the works were undertaken but closed midway without assigning any reasons. In respect of 49 works having estimatedcostof`4.11croreadvancewaspaidtothetuneof`3.06crore whilethevalueofworkdonewas`2.03croreandtheexcessadvanceof` 1.03crorepaidtotheexecutingagentswasnotrecovered.Moreoverdueto
11 ZP=Begusarai,PS=Ramnagar,Sidhwalia,Amdabad,Pranpur,Bahadurpur,Benipur
29 partialexecutionofworksthevalueofworkdoneamountingto`3.06crore alsobecameunfruitfulasdetailedinTableͲ4.3:Ͳ TableͲ4.3 (`incrore) Sl. NumberofPRIs No. of Amount of unfruitful Excess No. Projects expenditure payment 1 2ZilaParishads 13 1.70 0.61 2 5PanchayatSamities 47 1.26 0.40 3 6GramPanchayats 9 0.10 0.02 Total 69 3.06 1.03 (DetailedinAppendixͲIX) ¾ Closure of schemes midway resulting in unfruitful expenditure of `0.46 crore Test check of records of 2 ZPs, 1 PSs and 2 GPs disclosed that 61 works undertaken during 2006Ͳ07 to 2008Ͳ09 under NAREGS were closed in midway. In respect of these works `0.46 crore was spent. Due to partial executionofworks,theexpendituremadeontheseworksbecameunfruitful asdetailsinthetablebelow: TableͲ4.4:Detailsofclosureofworksmidway(SGRY) (`incrore) Sl. NameofPRI No.of Estimated Expenditure Reasonforclosure No. schemes cost made 1 ZPSupaul 47 3.91 0.31 Schemes relating to Brick Soling and RCC culvert which were not maintaining60:40ratio 2 ZPKaimur 3 0.15 0.05 Land dispute, nonͲavailability of land,increaseinpriceofmaterial 3 PSManihari 1 0.04 0.02 Some portion of the work fall withinthemunicipalarea 4 PSRupauli 1 0.04 0.01 Hikeinwagerate 5 GPManika 5 0.05 0.01 Land dispute, nonͲavailability of Harikesh land,increaseinpriceofmaterial (PSMushahri) 6 GPKhurmabad 4 0.10 0.06 Noanyreasoncited (PSChenari) Total 61 4.29 0.46 ¾ Wastefulexpenditureof`22.93lakhinBREGSschemes The P.S. Beldaur received ` 26.93 lakh under BREGS during 2005Ͳ06 and 2006Ͳ07againstwhichfiveschemesin2006Ͳ07estimating`38.18lakhand 10 schemes in 2007Ͳ08 estimating ` 49.37 lakh were undertaken for execution but none of the 15 schemes were finally completed despite expenditureof`22.93lakh.BREGSwaslaunchedin2005Ͳ06in15districts
30 ofBiharwhereNREGSwasnotrunning.In2006Ͳ07MNREGSwasextended toallthedistrictsandsonofurtherreleaseoffundsunderBREGSremained possible for completion of above 15 works. The entire expenditure of ` 22.93 lakh, thus, became wasteful due to undertaking large number of schemeswithoutensuringavailabilityoffund. ¾ Wastefulexpenditureof`13.75lakhonconstructionofwaterreservoir IntheAnnualActionPlanfortheperiod2006Ͳ07ofZPSheohar,executionof four projects under MNREGS of construction of Water Reservoir in old streamofBagmatiRiverinvillageGosaipurwasincludedandexecutionof theseprojectsestimating` 66.89lakhwasentrustedtoExecutiveEngineer, BagamatiDivision.Fiftypercentamounti.e.`33.40lakhwasreleasedtothe divisionbetween10.04.07to22.05.07. The DDC, Sheohar however directed the Executive Engineer, Bagmati Divisionon31.05.2007tostopexecutionofabovefourprojectsbecausethe construction site belonged to farmer’s land for which they were already paying land revenue and in the opinion of Technical officers it would be dangeroustodisturbthestreambecausethemainstreammightcausemass destruction. The works were abandoned but the Executive Engineer submittedanaccountofexpenditureof`13.75lakhinrespectofexecution ofthreeprojectsandstillretained`19.69lakhinZPfund.Theabovefacts showthatprojectswereundertakenwithoutverificationofsiteandwithout examining feasibility of the work which ultimately resulted in wasteful expenditureof`13.75lakh. 4.2.2 DoubtfulExpenditure ¾ Doubtfulutilizationof`37.12lakhinZPBhojpur ZilaParishad,Bhojpurpaid`37.12lakhasadvancetotheDistrictEngineer forexecutionof22schemesof‘treeplantation’underMNREGSfor2006Ͳ07. Anamountof`15.99lakhwasshownspenton17schemes.But,evenafter lapseofmorethanthreeyearsalltheschemeswereremainedincomplete. Noanyrecordinsupportofpurchase,carriage,plantationandmaintenance oftreesinconsecutiveyear’sviz.2007Ͳ08,2008Ͳ09and2009Ͳ10wasfound. IntheM.B.entriesforonlyGabianwasfound.Therefore,theexecutionof aforesaid works remained doubtful and possibility of misappropriation of advanceof`37.12lakhmaynotberuledout. ¾ Doubtfulwagepaymentof`7.02lakh Inpanchayatsamiti,Punpunsealofpostofficeon10advicesof`7.02lakh onaccountofwagepaymentwasnotfoundinfourschemes,whichwere sent by the executing agents to the post office for payment of wages to
31 labours.Auditexaminedthedailyreceiptandpaymentregisterofthepost office.Noanyentryofreceiptorpaymentwasfoundonthesaiddatesof advices.Thus,thepaymentofwagestothelabourswasdoubtful. ¾ IrregularitiesinutilizationofBiharRojgarGuaranteeYojnagrant` 10.47 LakhinP.S.,Bhore Atotalsumof`10.47lakhwaspaidto8staffofPanchayatSamitiBhore (Gopalganj)asadvanceforexecutionof47worksunderBREGSfor2006Ͳ07. Butevenafterlapseofmorethanoneyear,theexecutingagenciesneither submittedadjustmentaccountsnormadedemandforfurtherinstalmentof advance. The B.D.O. cum Executive Officer of the Panchayat Samiti transferredtheschemefilestotheProgrammeOfficersofNREGSwithout watchingprogressofwork.TheExecutingagentsdidnotevensubmitMBs, vouchers and Muster Rolls in support of works executed against advance received. Therefore, the execution of aforesaid works remained doubtful and possibility of misappropriation of amount of advance of ` 10.47 lakh maynotberuledout. ¾ Irregularpaymentofwage`0.65lakh In Zila Parishad, Jehanabad scrutiny of records of scheme no.12/2006Ͳ07 (MNREGS) disclosed that the final measurement of work was done on 31.03.2007 but 864 labours were shown engaged during 01.04.2007 to 09.05.2007and`0.65lakhwasspentirregularlyontheirwage. 4.2.3 ExcessPayment ¾ Excesspaymentof`21.86lakhin60MNREGSworks ScrutinyofschemeregisterandrelatedrecordsoffollowingPRIsrevealed that`21.86lakhwaspaidinexcessofvalueofworkdonetotheexecuting agents.Theseschemeswereclosed/completedbutthenonͲadjustmentof advancesresultedinexcesspayment.Detailsareasfollows:Ͳ Table:Ͳ4.5ExcessPaymentinMNREGSschemes (`inlakh) Sl. NameofPRI Value of work Payment Excess No. of No. doneasperMB made payment works 1 ZPRohtas 5.44 7.06 1.62 4 2 PSPandarakh 8.21 10.23 2.02 6 3 PSGiriyak 16.50 21.76 5.26 9 4 PSSakra 0.47 0.58 0.11 2 5 PSTharthari 25.44 35.51 10.07 26 6 GPUtarthu(PSBind) 1.46 2.08 0.62 3 7 GPSonaGopalpur(PSSampatchak) 3.03 3.56 0.53 5 8 GPM.Raghurampur(PSDanapur) 5.37 6.66 1.29 3 9 GPGauriyarpur(PSB.Kothi) 5.23 5.57 0.34 2 Total 71.15 93.01 21.86 60
32 4.2.4 OtherIrregularities ¾ Executionofschemebyviolationofguidelines Para 6.1.1 (viii) of MNREGAͲ2005 (operational guidelineͲ2008) prohibits construction of cement concrete roads under MNREGS. But, the Zila Parishad,LakhisaraiexecutedfiveP.C.C.works(SchemeNo.Ͳ6/06Ͳ07,90/06Ͳ 07,1/07Ͳ08,21/08Ͳ09,31/08Ͳ09)andspent`27.82lakhontheseschemesby violatingtheschemeguideline. ¾ Fraudulentwithdrawalof`3.56lakhbyPRS ScrutinyofcashbookofMNREGSofGPAlawalpur(PSFatuha,DistrictͲPatna) disclosedthat`3.56lakhwaswithdrawnbyShriRavishankarKumar,PRSby makingfakesignatureofMukhia.InreplytheProgrammeOfficerstatedthat acaseagainstthePRSispendinginthecourt. ¾ NonͲRecoveryofadvanceof` 7.92lakhintwoZPsdespitepostponement ofworksofNREGS/BREGSduetolanddispute (A)NawadaZilaParishadundertookexecutionof666projectsunderNREGS during2006Ͳ07and2007Ͳ08but14projectscouldnotbestartedduetoland disputes. ` 4.20 lakh advanced to executing agents for aforesaid projects washowevernotrecoveredresultinginlosstoZilaParishadfund. (B)ZP,Buxarentrustedexecutionof49projectsunderBREGStoExecutive EngineerGraminVikas(SpecialDivisionNo.ͲI),butthreeworksofdeͲsilting ofPokharCanalwerenotexecutedeitherduetononͲavailabilityoflandor encroachmentofland.`3.72lakhpaidduring05Ͳ06forexecutionofthese threeprojectswasnotrefundedbythedivision.TheZPauthoritiesalsodid nottakeactionforrecoveryofaboveadvance. ¾ Execution of excess projects than the fund available in ZP, Aurangabad underMNREGS FundavailablewithZP,AuragabadunderMNREGSwas`5.82crorein2006Ͳ 07butexecutionof325projectsestimating`10.69crorewereundertaken. Asaresult177projectsremainedincompleteandthreeworkswerefinally closedafterpartialexecution.Theexpenditureof`3.48croreonabove180 projects thus became infructuous as 52 new projects were further undertakenforexecutionduring2007Ͳ08outoffundreceivedin2007Ͳ08.
4.3 MusterRolls
MusterRollsarethebasicrecordsinrespectofimplementationofanywork providingevidenceofpaymentmadetoengagelabourers.Theirregularities noticedinrespectofmusterrollsareasunder:
33 4.3.1 SuspectedFraud Muster rolls are maintained by the executing agents. Entries regarding name,father’sname,address,registrationnumberandthumbimpressionof labourer have to be verified by supervising/inspecting authorities, monitoringcommittee,andelectedmemberofPRIsinthoseareatheworks wereexecuted.Besides,theDDOisresponsibletoensurethatthesechecks havebeenexercisedbeforemakingpayment. Auditexaminedmusterrollsofsomeschemesandfoundvariousinstances of engagement of labour more than once in the same period in same schemeasͲwellͲasintwoormoreschemes.(AppendixͲX)Inthesemuster rollsname,father’sname,registrationnumberandperiodofengagement weresamewhichisnotpossible.Clearlythesemusterrollswerefake. Inspiteoftheabovementionedchecksbythedifferentauthoritiesbefore payment such cases of fake muster rolls happened. It indicates either involvement of every level of checking authorities or negligence on their part. 4.3.2 Doubtful Muster Roll due to fake distribution of Food Grain in Z.P. Muzaffarpur In three SGRY scheme undertaken for execution by ZP Muzaffarpur (148, 154and214of05Ͳ06)theexecutingagentswereissuedonly100quintalsof foodgrainwhilethedistributionoffoodgrainwasshownof182.01quintals in the Muster Roll of ` 1.77 lakh. Distribution of excess quantity of food grainthantheamountavailablerenderedtheentireMusterRollsdoubtful. 4.3.3 DoubtfulMusterRollsinZP,Nawadaduetofakedistributionofgrain. In12SGRYworksof2004Ͳ05,undertakenforexecutionbyZP,Nawada,only 550.05quintalsoffoodgrainswereissuedtoexecutingagentsatthetimeof executionofworksandfurther932.50quintalsfoodgrainswereissuedto thematthetimeoffinalpaymentwhichwasmadeafter2to18monthsof thecompletionofworks.IntheMusterRolls,theexecutingagentsshowed distribution of 1482.55 quintal food grain to labourers while during the period of engagement of labourers only 550.05 quintals food grain was availablewiththem.ThepaymentshownintheMusterRollswas,therefore, doubtful.Further,unduebenefitof`5.82lakhwasgiventotheexecuting agentsbecausethecostofgrainwasrecovered@`624/Ͳperquintalswhile this was to be recovered at the double the issue rate because the grains wereactuallynotdistributedamongstlabourers.
34 4.4 ImplementationofXIIthFinanceCommission 4.4.1 Delayedreleaseoffund The Zila Parishads in whose favour the total grant of the district was sanctioned wererequiredtotransfergrantstoPanchayatSamitisandGramPanchayatsofthe districtwithinsevendaysofthereceiptoffundsbutinthefollowingZilaParishads, funds were released after a gap of 16 to 145 days resulted in non/delayed completionofwork.Detailsaregivenbelow: TableͲ4.6:Delayinreleaseoffund Sl. NameofZ.P. Transferable Date of Date of Period of No. amount receipt of released to delay fund lowertier 1 Bhojpur 4.36crore 20.03.2008 05.05.2008 46days 2 Gaya 6.28crore 01.08.2006 04.10.2006 57days 6.26crore 31.03.2007 11.05.2006 34days 6.26crore 19.03.2008 09.05.2008 44days 6.26crore 06.01.2009 28.02.2009 46days 3 Sheikhpura 1.01crore 31.03.2006 01.08.2006 115days 1.01crore 30.03.2007 23.05.2007 46days 4 Supaul 3.39crore 17.08.2006 11.10.2006 55days 3.41crore 12.11.2007 20.12.2007 38days 3.41crore 12.08.2008 17.10.2008 65days 5 Arwal 1.37crore 05.04.2006 28.08.2006 145days 6 Rohtas 4.62crore 13.10.2008 27.11.2008 45days 7 Darbhanga 6.23crore 20.11.2007 20.12.2007 23days 6.23crore 14.10.2008 06.11.2008 16days 4.4.2 Non/shorttransferoffund InfollowingZPs,`4.40crorewasshort/nottransferredtothePS/GP: NameofZP Transferableamount AmountTransferred Non/Shorttransfer Arwal 1.29crore 1.21crore 0.08crore Bhojpur 4.28crore 0.00crore 4.28crore Darbhanga 52.06 crore 52.02crore 0.04crore Total 57.63crore 53.23crore 4.40crore ThisresultedineithernonͲcompletionofworkorpoorqualityofwork. 4.4.3 NonͲtransferofinterestamount ZilaParishadGayaandMadhubanireceived`37.48lakhand`15.61lakhasinterest th onaccountofdepositof12 FinanceCommissiongrantinsavingbankaccount.The interestaccruedonthedepositbecameanadditionalfundtothegrantandwasto be apportioned among GPs, PSs and ZPs in the ratio of 92:6:2. But, the interest amountswerenottransferredtoGPsandPSsconcerned.Itwasretainedirregularly bytheZPs. 4.4.4 Utilisationcertificate As per section 117 of the Bihar Panchayat Samiti and Zila Parishad (Budget and Account)Rules,1964,itshallberesponsibilityofthesamiti/parishadstofurnishthe
35 utilization certificate to the authority sanctioning the grant. The Utilization certificate of Twelfth Finance Commission grants for 2007Ͳ08 showed the expenditureof`253.09croreagainstthegrantof` 324.80crore.Totalexpenditure on water supply and sanitation shown as incurred was ` 126.99 crore (39.10 %) againsttherequirementof50percentonthissector.TheZilaParishadsinwhose favourthetotalgrantofthedistrictwassanctionedwererequiredtoreleasegrants toPanchayatSamitisandGramPanchayatsofthedistrictwithinsevendaysofthe receiptoffundsbuttheZilaParishadsKishanganj,BegusaraiandSheoharreleased fundsafteragapofonetofivemonths.
Further, audit examined the utilization certificates sent by the PRIs to the state government and found that in following cases wrong utilization certificates were sent:
ZilaParishadBhojpurhassubmittedutilizationcertificateforfullamountof th grant of 12 F.C. without obtaining utilization from all PSs and GPs concernedandevenwithoututilizingfullamountofitsownshare. th Utilisationcertificateforsecondinstalmentof12 F.C.grantsinrespectof 2006Ͳ07 was submitted by ZP Madhubani to the state government (letter no.675dated:Ͳ01.07.2009)inwhichentireamountincludingG.P.sandP.S.s share was shown utilised. But, scrutiny of records revealed that the Zila Parishaddidnotdisburse`0.04lakh,theShareofGPsandPSsconcerned. th ZilaParishad,Lakhisaraisentutilizationcertificatefor`12.26crore(12 F.C.) received during 2005Ͳ06 to 2008Ͳ09 to the state Govt. on 13.07.2009 withoutobtainingdetailsofexpenditurefor`6.13crorefromPSsandGPs. Besides,`0.94lakh,shareofPanchayatSamitiͲBarahiawasnottransferred till 30.11.2009. There was also an unspent balance of `13.43 lakh in GPs underPSͲSuryagarhatill14.08.2009.Hence,utilizationcertificatesenttothe StateGovt.wasincorrect. th ZilaParishadSaharsasentutilizationcertificatefor`23.51crore(12 F.C.) receivedduring2004Ͳ05to2008Ͳ09withoutobtainingutilizationcertificates fromtheGPsandPSsconcerned.MeretransferoffundtotheGPsandPSs wasconsideredfinalutilizationofgrant.
4.4.5 Infructuousexpenditureof`1.84lakh TheGramPanchayat,Jianganj(PSBanmankhi)takenupfourschemesofinstallation th of solar lights with estimated cost of `1.84 lakh under 12 F.C. Quotations were invitedandquotationofM/sBhardwajDistributors,Purneawasfinalized.TheGP paid an advance of `1.84 lakh on 25.11.2006 to the supplier vide cheque no.
36 2927912and2927917.Thesolarlightsweretobeinstalledwithin21daysofthe agreement.But,noanysolarlightwereinstalledbythesupplierevenaftergetting theentireamountinadvance.Theagencydidnotreplyanyofthenoticesincluding alegalonesentbytheMukhia.MatterwasinformedtotheB.D.O.on10.09.2007 but not any FIR was lodged against the agency. Thus, expenditure of `1.84 lakh becameinfructuous. 4.4.6 Executionofineligibleworks TheguidelinesissuedbytheStateGovernmentbroadlyclassifiedtheitemsofworks tobetakenupbydifferenttiersofPRIs.Itwasnoticedthatthetestchecked40 PRIs12 incurred an expenditure of `2.58 crore during 2006Ͳ07 to 2008Ͳ09 on execution of works (repair/renovation of Zila Parishads/Block Offices etc.) not contemplated in the TFC guidelines (Details in AppendixͲXI). The expenditure incurred on such ineligible works deprived the beneficiaries of the intended objectiveofthesefunds. 4.5 Recommendation a) Higher authorities should ask for regular return in compliance of their orders. Physical verification of stores and stock at regular intervals and submission of report to higherauthoritiesmaybeensured. b) No projects should be abandoned midͲway even after closure of any Scheme. It maybecompletedunderanyrunningScheme. c) Monitoring,supervisionandevaluationoftheworksbytheauthoritiesconcerned maybeensuredforcompletionofworkswithinthestipulatedperiod. Place:Patna(AtulPrakash) Date: DAG(SSͲI)ͲcumͲExaminer,LAD, Bihar,Patna Countersigned Place:Patna (R.B.Sinha) Date:Pr.AccountantGeneral(Audit) Bihar,Patna.
12 5ZPsand35PSs
37 APPENDIXͲI
Detailsoffunctionsdevolvedby20DepartmentstoPRI (Reference:ParaNo.Ͳ1.5/PageNo.Ͳ5) Sl. Activity NumberoffunctionstransferredtoPRIs No. GPs PSs ZPs 1 Agriculture 46 6 2 RevenueandLandDevelopment 10 1 Nil 3 WaterResources(Minor 83 2 Irrigation) 4 AnimalHusbandryandFishery 10 3 8 5 ForestandEnvironment 5 5 5 6 Industry 66 6 7 PublicHealthEngineering 3 3 4 8 RuralDevelopment 32 1 9 RuralEngineering(Road,Bridge, 11 2 Culvertetc.) 10 Energy 33 3 11 PrimaryEducation 98 7 12 AdultEducation 11 1 13 Literacy 11 1 14 CulturalActivities 32 3 15 Medical 1 1 Nil 16 FamilyWelfare 1 1 Nil 17 SocialWelfare 55 5 18 WelfareofHandicapped 2 4 4 19 PublicDistributionSystem 2 3 3 20 ReliefandRehabilitation 1 1 Nil Total 79 60 61
38 APPENDIXͲII DetailsofactivitiestransferredtoPRI (Reference:ParaNo.Ͳ1.5/PageNo.Ͳ5) Sl. ActivitiestransferredtoGPs ActivitiestransferredtoPSs ActivitiestransferredtoZPs Department No. fromwhich activity transferred 1 *Exercisecontrol,inspection&supervision *Controloversurfaceirrigation *Supervisionandsiteselection Minor overindividualM.I.beneficiaryschemes scheme Irrigation Department 2 *Selectionofbeneficiariesinseveral *selectionofbeneficiaryinsome *Makeselectionofbeneficiaryinseveral Animal schemes, schemes schemes Husbandryand *responsibilityofdevelopmentofgrazing *ControloverBlocklevelstaffin *Controloverdepartmentstaffinmatter Fisheries grounds,controlofepidemicand matterofgrantingC.L. ofgrantingC.L. contagiousdiseases,disposalofdead animals 3 *Recommendationofexecutionof *powertosupervise&inspect *MonitoringestablishmentofnewSmall Industry Handloom&Handicraftsschemes centersforhandloom/powerloom, ScaleIndustries *Supervisionofweaver’scoͲoperatives silktraining,extension& *RecommendationofbeneficiaryofKVIC whowillgetfinancialassistanceorloanon production *Recommendationofselectionof recommendationofGP growthcenters *Recommendationofcandidatesfor enterprisedevelopment *supervise&inspectcentersfor handloom/powerloom,silktraining, extension&production 4 *toundertakeschemesforordinary& *Monitorsinkingofnew& *SelectionofPanchayatsforsinkingof PublicHealth specialrepairingofhandpumps maintenanceofexisting tubewellsinprimary&middleschool Engineering *MakeselectionofBPLbeneficiariesunder handpumps *DecidepriorityinPipedWaterSupply Department TotalSanitationProgramme *Superviseotherwatersupply scheme scheme *Exercisesupervisionover‘Prakalp’and departmentalemployeeinruralwater supplyscheme 5 *ExecuteJawaharGramSamriddhiYojana ͲͲ Rural schemeupto`50,000.00 Development *SelectionofSelfͲHelpgroupsunderSwarn Department JayantiGramSwarojgarYojana *SelectbeneficiaryinIndiraAwasYojana 6 *Maintenance,upͲgradationornew *Construction&maintenanceof *Decidepriorityofroads,bridges& Departmentof constructionofruralroad&drain publicroads,drains,culvert&other culvertinthedistrictformaintenance& Rural meansofcommunication UpͲgradation Engineering 7 *Monitoring&supervisionofrural *Monitoring&supervisionofrural *SelectionofPSs&GPswhereschemes Energy electrificationscheme electrificationschemes ofnonͲconventionalsourcesofenergy Department *Selectionofbeneficiariesforschemesto *Recommendationofsitesfor willbeimplemented popularizenonͲconventionalsourceof installationofsolarpanel *Prepareschemeforruralelectrification energy projectsandsettlethepriorityofvillages chosenforthispurpose 8 *Selectionofsitefroopeningnewschool *RecommendupͲgradationof *Distributeteacherunitssanctionedby Education *Supervisionofrepairingworkofschool primaryschooltomiddleschools governmentbetweenGPs Department throughSchoolEducationCommittee *Allocatefundsforrepairingof *Allocatefundsforrepairingofschool *AppointmentofParaTeachers(2001)& school buildings ElementaryTeachers(2006) *Powertotransferteacherswithin *Appointmentofsecondaryteachers *supervision&EvaluationofmidͲdaymeal theirblock *Powertotransferteacherswithintheir scheme *Supervise&evaluatethe district implementationofmidͲdaymeal *Supervision&EvaluationofMidͲday scheme mealscheme 9 *Ensureproperdistributionofmedicine *Identifyingpatientsinspecial *Supervisiontheactivitieslike Health campaignagainstcertaindiseases distributionofmedicineandcampaign Department &tobringthemtohealthcenters againstcertaindiseases 10 *recommendindividualandSHGeligible *Selectionofbeneficiaries, *SupervisingtheselectionofAnganbadi Departmentof
39 forassistanceunderCSS renewal&disbursementof andSahaikas SocialWelfare *Selectionofbeneficiaries,renewal& scholarshipinhigherschools *Superviseoverscholarshipfor disbursementofscholarshipinlower *Siteselectionforbuildingfor physicallychallenged schools Anganwadi,ChildDevelopment *Supervisionofactivitiesofdistribution *SiteselectionforbuildingforAnganwadi, projectgodown ofnutritionalmaterials&medicalcare ChildDevelopmentprojectgodown *Controloverdistributionof etc.byPSs&GPs *SelectionofAnganbadiSewikas& nutritionalmaterial,medicalcare Sahayikas *Controloverdistributionofnutritional material,medicalcare 11 *Maintainregisterofmigrantand Ͳ *Considerationofrecommendationsof Departmentof unorganizedlabourers PSs&GPsregardingbeneficiariesof Labour, *Maintainlistofliberatedbonded SocialSecuritiesSchemes Employment labourres&recommendschemesfortheir andTraining rehabilitation *Selectbeneficiaries&eliminateexpired casesundersocialSecurityProgramslike MaternalBenefit,familybenefit&ageold pension *exercisevigiloverpaymentofminimum wages 12 *Selectionofnewbeneficiariesunder *Monitordistributionof *Exercisegeneralsupervision Departmentof Annapurnascheme&AntyodayaAnna commoditiesthroughPDSshops, Food& Yojana preparationofrationcardsetc. Consumer *Monitordistributionofcommodities Protection throughPDSshops,preparationofration cardsetc. 13 *Preparationoflistofbeneficiariesfor *Pramukhhaspowertosanction *Adhyakshahaspowertosanctionupto Reliefand distributionofrelief upto`25,000.00inoneyearfor `1,00,000.00inoneyearforreliefin Rehabilitation *responsibilityofMukhiyatoseethatno reliefinnaturalcalamities naturalcalamities (Disaster onediesofstarvationinhisarea Management) Department
40
APPENDIXͲIII Statementshowingadvancepaidbutworksnotstarted (Reference:Parano.Ͳ3.4.2/Pageno.Ͳ20) Sl. NameofPRIs Amountof No.ofworks Statusofwork No. advance(` inlakh) 1 ZPNawada 7.42 SGRYͲ29 Worknotstartedtill31st March2008 2 ZPMuzaffarpur 3.95 SGRYͲ35 Worknotstartedtill31st March2008 3 ZPBuxar 8.68 SGRYͲ4 Worknotstartedtill31st March2008 4 ZPVaishali 18.37 SGRYͲ5 Worknotstartedtill31st March2008 5 ZPBegusarai 14.52 MNREGSͲ3 Worknotstartedtill31st March2008 6 ZPAraria 2.20 SGRYͲ4 Worknotstartedtill31st March2008 7 ZPKishanganj 4.11 MNREGSͲ1 Worknotstartedtill31st March2008 8 ZPSheohar 0.45 SGRYͲ6 Worknotstartedtill31st March2008 9 ZPSaran 0.75 MGNREGSͲ1 Worknotstartedtill31st March2009 10 ZPLakhisarai 1.80 SGRYͲ9 Worknotstartedtill31st March2009 11 PSShivsagar 80.94 SGRYͲ128 Worknotstartedtill31st March2008 12 PSMansi 0.42 XthFCͲ3,XIthFCͲ1,BREGPͲ Worknotstartedtill31st March2008 6 13 PSTekari 3.90 SGRYͲ50 Worknotstartedtill31st March2008 14 PSAmdabad 0.35 SGRYͲ3 Worknotstartedtill31st March2008 15 PSKarakat 2.39 SGRYͲ35 Worknotstartedtill31st March2008 16 PSSasaram 5.08 SGRYͲ8 Worknotstartedtill31st March2008 17 PSShambhuganj 0.39 SGRYͲ2 Worknotstartedtill31st March2008 18 PSBarari 5.32 XIIthFCͲ2 Worknotstartedtill31st March2008 19 PSChiraiya 1.45 SGRYͲ9 Worknotstartedtill31st March2008 20 PSKaragahar 6.29 SGRYͲ18 Worknotstartedtill31st March2008 21 PSKateya 4.40 SGRYͲ18 Worknotstartedtill31st March2008 22 PSPiprahi 8.61 XIthFCͲ7,XIIthFCͲ1, Worknotstartedtill31st March2008 SGRYͲ5 23 PSBelhar 0.23 BREGSͲ3 Worknotstartedtill31st March2009 24 PSSakra 0.47 MNREGSͲ7 Worknotstartedtill31st March2009 25 PSSinghwara 0.23 SGRYͲ1 Worknotstartedtill31st March2009 26 PSSimriBakhtiyarpur 0.61 XIthFCͲ1,XIIthFCͲ7 Worknotstartedtill31st March2009 27 PSGiddhaur 0.68 SGRYͲ9 Worknotstartedtill31st March2009 28 PSKursaila 0.18 MNREGSͲ1 Worknotstartedtill31st March2009 29 PSBarahat(Jamui) 0.23 MNREGSͲ3 Worknotstartedtill31st March2009 30 PSDulhinBazar 0.31 XIthFCͲ6,XIthͲ6 Worknotstartedtill31st March2009 31 PSAurai 0.83 XIIthFCͲ4, MNREGSͲ7 Worknotstartedtill31st March2009 32 PSgiriyak 3.53 MNREGSͲ7 Worknotstartedtill31st March2009 33 GPSisai 1.37 SGRYͲ5 Worknotstartedtill31st March2008 34 GPFetehpur 0.88 SGRYͲ1 Worknotstartedtill31st March2008 35 GPRajpur 0.50 SGRYͲ1 Worknotstartedtill31st March2008 36 GPGachiya 0.68 SGRYͲ1 Worknotstartedtill31st March2008 37 GPHarnarena 0.65 SGRYͲ3 Worknotstartedtill31st March2008 38 GPRajHaraj 1.08 SGRYͲ6 Worknotstartedtill31st March 2008
41 Nurullahpur 39 GPM.Nakatpura 0.48 SGRYͲ4,XIIthFCͲ Worknotstartedtill31st March2009 (PSͲBiharsharif) 3,MNREGSͲ1 40 GPBariyarpur 1.91 XIthFCͲ5,SGRYͲ10 Worknotstartedtill31st March2009 (PSͲBarhat,Jamui) 41 GPNumer 1.39 XIthFCͲ2,XIIthFCͲ1,SGRYͲ Worknotstartedtill31st March2009 (PSͲBarhat,Jamui) 10 42 GPKatauna 0.76 XIIthFCͲ1,SGRYͲ10 Worknotstartedtill31st March2009 (PSͲBarhat,Jamui) 43 GPLakhaiya 0.64 XIthFCͲ1,SGRYͲ5 Worknotstartedtill31st March2009 (PSͲBarhat,Jamui) 44 GPMalaypur 0.08 XIthFCͲ1 Worknotstartedtill31st March2009 (PSͲBarhat,Jamui) 45 GPAshthawana 1.35 XthFCͲ3,XIthFCͲ1,XIIth Worknotstartedtill31st March2009 (PSͲAshthawana) FCͲ15,BRGFͲ1.MNREGSͲ5 46 GPKatahari 0.47 XIIthFCͲ1,PHEDͲ1 Worknotstartedtill31st March2009 (PSͲAshthawana) 47 GPAmawana 1.41 SGRYͲ2,MNREGSͲ1 Worknotstartedtill31st March2009 (PSͲAshthawana) 48 GPͲNerut 0.78 MNREGSͲ1 Worknotstartedtill31st March2009 (PSͲAshthawana) 49 GPTajnipur 1.80 XIIthFCͲ2,BRGFͲ1 Worknotstartedtill31st March2009 (PSͲBind) 50 GPUtharthu 1.88 MNREGSͲ6 Worknotstartedtill31st March2009 (PSͲBind) 51 GPBind(PSͲBind) 2.38 SGRYͲ10 Worknotstartedtill31st March2009 52 GPͲAbgilachaurasa 0.10 MNREGSͲ1 Worknotstartedtill31st March2009 (PSͲAliganj) 53 GPͲAlliganj 0.30 SGRYͲ1,MNREGSͲ3 Worknotstartedtill31st March2009 (PSͲAliganj) 54 GPͲMirjaganj 0.18 SGRYͲ1,MNREGSͲ2 Worknotstartedtill31st March2009 (PSͲAliganj) Total 210.16 584
42
APPENDIXͲIV StatementshowingdiversionofGrant (Reference:ParaNo.3.4.3/PageNo.Ͳ21) Sl.No. NameofFund Head Amount purposeofdiversion diverted(`in lakh) 1 ZPMunger MNREGSGrants 5.69 Forthepurposeofoffset printingmachine 2 ZPVaishali SGRY Grants 434.10 PS/GPsharewerediverted towardsZPSGRYschemesdue totakingexcessSGRYscheme inZP 3 ZPBuxar SGRY Grants 0.44 telephonebillandfuelcharges ofchairmanandviceͲchairman 4 ZPBanka Road 3.33 PCCandrepairofdraininL.Bat construction Bansimarket 5 ZPAurangabad SGRY Grants 0.37 amountpaidonaccountof retirementbenefittoshriKK Tiwari 6 ZPJehanabad SGRY Grants 2.09 Establishmentexpenditure 7 ZPMotihari SGRY Grants 2.00 Establishmentexpenditure 8 ZPKaimur SGRY Grants 5.01 otherthantheSGRYschemes 9 PSDinara SGRY Grants 10.25 forpurposesofoldagepension 10 PSKoda SGRY Grants 2.20 InSumVikashYojana Total 465.48
43 APPENDIXͲV Statementshowingdiversionof22.5%ofGrantunderSGRY (Reference:Parano.Ͳ4.1.1/Pageno.Ͳ25) Sl.no. NameofUnit Grant Amountof Amount Amount Percentage received 22.5% utilized diverted of (`in earmarked onbenefit forother expenditure crore) forbenefit of purposes(` onbenefit of SCs/STs(` incrore) ofSC/ST SCs/STs(` incrore) community incrore) 1 Z.P.Munger 1.13 0.25 0.00 0.25 0% 2 Z.P. 9.67 2.18 1.86 0.32 19.23% Madhepura 3 Z.P.Araria 5.47 1.23 0.27 0.96 4.94% 4 Z.P.Saharsa 7.34 1.65 0.86 0.79 11.64% 5 P.S.Ramnagar 1.68 0.38 0.17 0.21 10.12% 6 P.S. 1.63 0.37 0.19 0.18 11.66% Shambhuganj 7 P.S.Dhoriya 2.84 0.64 0.38 0.26 13.38% 8 P.S.Gaunaha 1.87 0.42 0.24 0.18 12.83% 9 P.S.Harsidhi 1.26 0.28 0.04 0.24 3.17% 10 P.S.Mohanpur 3.62 0.81 0.06 0.75 1.66% 11 P.S.Piprasi 0.28 0.06 0.01 0.05 3.57% 12 P.S.Hayaghat 0.84 0.19 0.04 0.15 4.76% 13 P.S.Kodha 3.26 0.73 0.08 0.65 2.45% 14 P.S.Sidhwalia 0.93 0.21 0.11 0.10 11.83% 15 P.S.Chiriya 1.76 0.40 0.00 0.40 0% 16 P.S.Thawe 0.85 0.19 0.09 0.10 10.59% 17 P.S.Bettiah 0.80 0.18 0.04 0.14 5.00% 18 P.S.Amdabad 1.35 0.30 0.19 0.11 14.07% 19 P.S.Pranpur 1.08 0.24 0.04 0.20 3.70% 20 P.S.Balrampur 0.36 0.08 0.07 0.01 19.44% 21 P.S.Katoria 2.64 0.60 0.00 0.60 0% 22 P.S.Bairia 1.36 0.31 0.21 0.10 15.44% 23 P.S.Kargahar 1.16 0.26 0.08 0.18 6.90% 24 P.S.Chautham 3.60 0.82 0.21 0.61 5.82% 25 P.S.Chakia 1.37 0.31 0.09 0.22 6.54% 26 P.S. 1.95 0.44 0.06 0.38 3.24% Ashthawana 27 P.S.Sakra 1.09 0.25 0.00 0.25 0% 28 P.S.Giddhaur 0.43 0.10 0.07 0.03 16.11% 29 P.S. 0.52 0.12 0.04 0.08 7.80% Dandkhora Total 62.14 14.00 5.50 8.50 8.85%
44 APPENDIXͲVI StatementshowingdetailsoffruitlessexpenditureduetononͲcompletionofworks (SGRY) (Reference:ParanoͲ4.1.2/pagenoͲ27) (`incrore) Sl. Nameof TotalNo. No.ofschemes(Period) Estimate Payment ActualPayment Excessadvance No. PRIs of dCost Made madeasperM.B notrecovered Schemes 1 ZPAraria 19 19(2005Ͳ06) 0.193 0.165 0.114 0.051 2 ZPBegusarai 15 1(2004Ͳ05),8(2005Ͳ06), 0.685 0.509 0.364 0.145 6(2006Ͳ07) 3 ZPNawada 92 92(2004Ͳ05) 0.536 0.423 0.374 0.049 4 ZPBanka 12 12(2005Ͳ06) 0.233 0.148 0.031 0.117 5 PSGaunaha 31 2(2001Ͳ02),12(2002Ͳ03), 0.653 0.491 0.467 0.024 10(2003Ͳ04),7(2004Ͳ05) 6 PSBanka 5 1(2003Ͳ04),1(2004Ͳ05), 0.099 0.100 0.067 0.033 2(2005Ͳ06),1(2006Ͳ07) 7 PSBalrampur 17 2(2001Ͳ02),10(2002Ͳ03), 0.601 0.475 0.314 0.161 4(2003Ͳ04),1(2004Ͳ05) 8 PSSidhwaliya 5 1(1997Ͳ98),4(1998Ͳ99) NA 0.061 0.056 0.005 9 PSChiraria 7 1(2001Ͳ02),2(2002Ͳ03), NA 0.127 0.120 0.007 2(2003Ͳ04),2(2006Ͳ07) 10 PSThawe 1 1(1997Ͳ98) 0.017 0.016 0.015 0.001 11 PSBhore 9 3(2005Ͳ06),6(2006Ͳ07) NA 0.082 0.079 0.003 12 PSSasaram 7 7(2003Ͳ08) 0.081 0.067 0.060 0.007 13 PSRamnagar 4 4(2005Ͳ06) 0.069 0.059 0.052 0.007 14 PSPranpur 5 1(1995Ͳ96),2(1996Ͳ67), NA 0.164 0.146 0.018 2(1997Ͳ98) 15 PSKetya 13 10(2003Ͳ04), 0.138 0.103 0.073 0.030 2(2004Ͳ05),1(2005Ͳ06) 16 PSBettiah 1 1(2006Ͳ07) 0.010 0.005 0.004 0.001 17 PSBairai 15 15(1995Ͳ96to1997Ͳ98) NA 0.299 0.268 0.031 18 PSAmdabad 3 2(1995Ͳ96),1(2001Ͳ02) 0.055 0.047 0.036 0.011 19 PSKargahar 8 8(2006Ͳ07) 0.154 0.102 0.075 0.027 20 PSBarari 11 11(2003Ͳ04) 0.041 0.033 0.027 0.006 21 PSPiprasi 1 1(2004Ͳ05) 0.130 0.080 0.030 0.050 22 GPMednipur 1 1(2006Ͳ07) 0.010 0.009 0.007 0.002 23 GPMahisal 1 1(2004Ͳ05) 0.019 0.019 0.017 0.002 24 GPBathuaBazar 1 1(2003Ͳ04) 0.004 0.007 0.004 0.003 25 GPSahpur 1 1(2002Ͳ03) 0.085 0.006 0.005 0.001 26 GPJhakara 3 1(2002Ͳ03),1(2005Ͳ06), 0.010 0.009 0.002 0.007 1(2007Ͳ08) Total 288 3.823 3.606 2.807 0.799
45 APPENDIXͲVII StatementshowingdetailsofInfructuousexpenditureincurredonschemes (Reference:Parano.Ͳ4.1.2/Pageno.28) (`InLakh) Sl. NameofFund Particularsof Totalno. no.ofscheme(year) Estimated Payment No. (PS) fund of Cost made schemes 1 P.S.Piprasi EAS/SGRY 10 1(01Ͳ02),04(02Ͳ03), 18.65 13.41 4(04Ͳ05),01Ͳ(06Ͳ07) 2 PSͲSidhwalia SGRY 38 5(03Ͳ04),26(05Ͳ06), 15.59 13.71 7(06Ͳ07) 3 PSͲDinara EAS/SGRY 121 03(01Ͳ02),01(02Ͳ03), 87.33 55.06 18(03Ͳ04),01(04Ͳ05), 98(05Ͳ06) 4 PSͲHarshidhi EAS/SGRY 46 01(01Ͳ02),02(02Ͳ03), 43.05 28.40 02(03Ͳ04),01(04Ͳ05), 14(05Ͳ06),26(06Ͳ07) 5 PSͲKodha SGRY 20 16(03Ͳ04),04(04Ͳ05) 26.21 6.85 6 PSͲAmdabad SGRY 22 07(02Ͳ03),04(03Ͳ04), 58.01 22.52 05(04Ͳ05),06(05Ͳ06) 7 PSͲSasaram EAS/SGRY 24 01(02Ͳ03),02(03Ͳ04), 31.98 24.91 02(04Ͳ05),19(05Ͳ06) 8 PSͲRamnagar SGRY 54 03(02Ͳ03),06(03Ͳ04), 65.28 41.99 43(04Ͳ05),02(05Ͳ06) 9 PSͲBanka SGRY 16 05(04Ͳ05),11(06Ͳ07) 26.10 21.08 10 PSͲBalrampur SGRY 02 02(05Ͳ06) 9.42 9.04 11 PSͲGaunaha EAS/SGRY 37 02(01Ͳ02),17(02Ͳ03), 64.50 49.16 11(03Ͳ04),07(04Ͳ05) 12 PSͲPanchdevri SGRY 06 06(05Ͳ06) 2.04 1.62 13 PSͲShivSagar EAS/SGRY 85 01(01Ͳ02),03(02Ͳ03), 63.36 40.96 03(03Ͳ04),21(04Ͳ05), 57(05Ͳ06) 14 PSͲPranpur SGRY 19 05(02Ͳ03),01(03Ͳ04), 66.15 34.63 08(04Ͳ05),05(05Ͳ06) 15 Z.P.ͲAurangabad SGRY(22.5%) 231 231(05Ͳ06) 53.30 36.24 16 Z.P.ͲKishanganj EAS/SGRY 12 07(01Ͳ02),05(03Ͳ04) 47.88 21.25 17 Z.P.ͲAraria SJGSRY 07 07(05Ͳ06) 32.58 28.60 Total 750 711.43 449.43
46
AppendixͲVIII StatementshowingdetailsofstockoffoodgrainlyingwithPDSdealers (Reference:Parano.4.1.3/Pageno.Ͳ28) Sl.No. NameofPRIs Quantityin Sl.No. NameofPRIs Quantityinquintals quintals 1 ZPBuxar 3708.07 32 PSNursarai 42.89 2 ZPVaishali 3493.90 33 PSMadhubani 443.45 3 ZPAraria 9323.47 34 PSDulhinBazar 522.73 4 ZPKishanganj 528.50 35 PSJamui 2840.32 5 ZPMunger 12124.03 36 PSAshthawana 2330.54 6 ZPGaya 31427.32 37 PSDandari 1211.17 7 ZPSaharsa 6194.72 38 PSHanumannagar 1365.77 8 PSRamnagar 1609.40 39 PSSimriBakhtiyarpur 5464.37 9 PSDhoraiya 226.99 40 GPBaruara 249.43 10 PSGaunaha 2052.00 41 GPRambhadrapur 244.16 11 PSRchakaaon 803.52 42 GPMekanabeda 77.30 12 PSPranpur 953.30 43 GPBeladhi 119.61 13 PSBalrampur 4876.27 44 GPChatwan 5.49 14 PSKeoi 2496.19 45 GPDarhia 630.76 15 PSKaragahar 697.81 46 GPDomuhan 131.87 16 PSKateya 1536.46 47 GPSukerbegchak 628.92 17 PSBettiah 1455.58 48 GPA.Barari 310.43 18 PSBenipur 5122.46 49 GPMansinghpur 156.15 19 PSPhulwaria 4865.00 50 GPUsti 170.03 20 PSPatharghat 457.42 51 GPSahuri 159.00 21 PSNasriganj 2315.25 52 GPAmri 248.00 22 PSSaraiya 7016.93 53 GPManika 345.45 23 PSAurai 1076.76 54 GPGhuriary 158.71 24 PSSamhiAkraKurha 487.02 55 GPPandarakhWest 51.86 25 PSFatuha 169.92 56 GPBharatpura 106.16 26 PSNavhatta 1177.01 57 GPSelhauriBelhauri 120.37 (Saharsa) 27 PSDaniawana 697.72 58 GPAura 117.79 28 PSBelhar 4229.39 59 GPHathidahBujurg 131.63 29 PSManihari 829.99 60 GPRajopur 106.00 30 PSViraul 7126.35 61GPKatahri 171.00 31 PSSampatchak 601.99 Total 18661.360
47
APPENDIXͲIX StatementshowingdetailsoffruitlessexpenditureduetononͲcompletionofworks (MNREGS) (Reference:ParanoͲ4.2.1/PagenoͲ30) (`incrore) Sl. Nameof Total No.of Estimat Payment Actual Excess No. PRIs No.of schemes edCost Made Payment advancenot Schemes (Period) madeasper recovered M.B 1 ZPMadhepura 1 1(2007Ͳ08) 0.130 0.129 0.128 0.001 2 ZPSheohar 12 12(2007Ͳ08) 2.177 1.565 0.956 0.609 3 PSDinara 20 NA 0.376 0.247 0.223 0.024 4 PSPiprahi 1 1(2006Ͳ07) 0.053 0.053 0.048 0.005 5 PSShahpur 1 1(2006Ͳ07) 0.085 0.062 0.025 0.037 6 PSAmdabad 1 1(2006Ͳ07) 0.076 0.070 0.063 0.007 7 PSBalrampur 24 24(2006Ͳ07) 1.091 0.831 0.504 0.320 8 GPGunsej 1 1(2007Ͳ08) 0.007 0.006 0.004 0.002 9GPLilbachh 2 2(2006Ͳ07) 0.016 0.015 0.010 0.005 10 GPPhulwaria 1 1(2007Ͳ08) 0.011 0.011 0.001 0.010 11 GPSargapur 1 1(2006Ͳ07) 0.020 0.017 0.011 0.006 12 GPJhakara 1 1(2006Ͳ07) 0.024 0.011 0.010 0.001 13 GPPararia 3 3(2006Ͳ07) 0.047 0.041 0.040 0.001 Total 69 4.113 3.058 2.023 1.028
48 APPENDIXͲX StatementshowingdetailsofMusterRollswithsamenames (Reference:Parano–4.3.1/PagenoͲ34) Sl. NameofPRI SchemeNo./Period Periodof No.ofnamesappearingmorethan No. engagementof once labourers 1 ZPPatna 6/1of06Ͳ07(MNREGS) 09.06.2008to 10labourersappearedfourtimes, 15.06.2008 90laboursappearedthrice 7/37(06Ͳ07)&8/37(06Ͳ07) 24.12.07to 8laboursappearedinboth (MNREGS) 30.12.07 schemes 7/37(06Ͳ07)&8/37(06Ͳ07) 02.01.08to 8laboursappearedinboth (MNREGS) 08.01.08 schemes 1/37(06Ͳ07)&2/37(06Ͳ07) 07.01.08to 19laboursappearedinboth (MNREGS) 09.01.08 schemes 2 PSParu 54(06Ͳ07)(MNREGS) 25.03.07to 1laboursappearedtwiceineach 03.05.07 week th 3 PSAurai 1/06Ͳ07(12 FC) 31.01.07to 1laboursappearedtwice 05.02.07 th 1/06Ͳ07(12 FC) 23.01.07to 3laboursappearedtwice 29.01.07 4 PSMinapur 8/03Ͳ04(SGRY) 09.03.04to 34laboursappearedtwice 14.03.04 5 PS 6/05Ͳ06(SGRY) 14.05.06to 10laboursappearedsixtimes,10 Khushrupur 20.05.06 laboursappearedthrice 6 PSPunpun 16/05Ͳ06(SGRY) 01.04.06to 10laboursappearedthrice,20 07.04.06 laboursappearedtwice 7 PSKursaila 4/03Ͳ04(SGRY) 25.05.04to 6laboursappearedtwice 31.05.04 8 PSSinghwara 29/06Ͳ07&30/06Ͳ07 14.01.07to 9laboursappearedinboth (MNREGS) 20.01.07 schemes 2/06Ͳ07&63/06Ͳ07 07.03.07to 3laboursappearedinboth (MNREGS) 11.03.07 schemes 72/06Ͳ07&73/06Ͳ07 14.06.07to 8laboursappearedinboth (MNREGS) 19.06.07 schemes 62/06Ͳ07&64/06Ͳ07 16.03.07to 4laboursappearedinboth (MNREGS) 18.03.07 schemes 9 PSMushahari 18/03Ͳ04&19(03Ͳ04)(SGRY) 10.05.04to 6laboursappearedinboth 17.05.04 schemes 10 PSPunpun 15/05Ͳ06&16/05Ͳ06(SGRY) 01.04.06to 30laboursappearedinboth 07.04.06 schemes 11 P.SDhoraiya 5/05Ͳ06& 1.12.05to 04labourerswerefoundengaged 06/05Ͳ06(SGRY) 7.12.05 twiceinbothschemes. 9.12.05to 15.12.05 17.12.05to 23.12.05 25.12.05to 31.12.05
49 12 P.S (3/05Ͳ06&6/05Ͳ06) 20.04.06to 01labourersfoundengagedtwice Panchdevari (MNREGS) 26.4.06 inboth 13 P.S 4/01Ͳ02(SGRY) 20.6.02to 5labourersappearedtwice Mohanpur 26.6.02 14 P.SKoda1/02Ͳ03(XthFC) 17.03.03to 10labourersappearedtwice. 26.03.03 15 P.SKatoria 59/06Ͳ07&67/06Ͳ07(SGRY) 22.03.07to 4labourersappearedtwiceinboth 30.03.07 schemes 16 P.SKeoti 11/05Ͳ06&12/05Ͳ06(SGRY) 19.03.06to 8labourersappearedtwiceinboth 25.03.06 schemes 17 P.SKalyanpur 26/05Ͳ06,27/05Ͳ06,70/05Ͳ 20.12.05to 10labourersappearedinallnine 06,75/05Ͳ06,77/05Ͳ06,85/05Ͳ06 16.01.06 schemes ,86/05Ͳ06,87/05Ͳ06,88/05Ͳ06 (SGRY) 18 G.P 02/01Ͳ02(SGRY) 25.02.02to 6labourersappearedtwice Derukhpurvi 03.03.02 phohadi 19 GPTajnipur 14/03Ͳ04(SGRY) 18.03.04to 6laboursappearedtwice (PSBind) 25.03.04 20 GPSonpur 3/06Ͳ07(MNREGS) 17.03.07to 3laboursappearedtwice Pachadi(PS 23.03.07 Viraul) 21 GP 4/07Ͳ08&6/07Ͳ08(MNREGS) 01.06.08to 8laboursappearedtwiceinboth Ibrahimpur 07.06.08 schemes (PSBarh) 4/07Ͳ08&6/07Ͳ08(MNREGS) 09.06.08to 8laboursappearedtwiceinboth 15.06.08 schemes 22 GPPothia(PS 1/06Ͳ07&2/06Ͳ07(MNREGS) 01.04.07to 8laboursappearedtwiceinboth Falka) 07.04.07 schemes
50 Appendix-XI
Statement showing expenditure of 12th F.C. grant towards Repair/Renovation of Zila Parishad/Block Offices etc.
(Reference: Para No.- 4.4.6/ Page No.-37)
SI. NameofFund Scheme Particularsofwork Amount No. No./year Spent (`in Lakh) 1 ZPSupaul 1/2006Ͳ07 ConstructionofcomputerroomatZPoffice 2.10 1/2007Ͳ08 RenovationofZPconferencehall 6.55 2/2007Ͳ08 Constructionofchairman'squarterinZPcampus 3.72 2 ZPMotihari NA ConstructionofPCCroadatZPCampus,repairingofZP 53.51 Building,Chairman'sresidenceCEO'sresidence,Generator room,guardroometc.(10works) 3 ZPMadhubani 1/2008Ͳ09 Misc.RepairingatDDC'sresidence 2.75 2/2008Ͳ09 SpecialrepairingofGovt.officesatZ.Pcampus 3.49 3/2008Ͳ09 RepairingofstaffquartersofZ.P 6.93 4/2008Ͳ09 SpecialrepairingofGovt.officesatZ.Pchairman&V.C. 3.73 5/2008Ͳ09 RepairingofkitchenstorespujabhawanatDDC'sresidence 1.68 6/2008Ͳ09 RepairingofDDC'sresidence 1.85 7/2008 09 Special repairing of chairman's residence 5.61 Ͳ 8/2008 09 Repairing of roof of Z.P office 1.25 Ͳ 4 ZPSaran 9/2006Ͳ07 RepairingoftheofficeofDDCcumCEO 1.32 10/2007Ͳ RepairingofstaffquartersinthecampusofCEO 1.96 08 19/2007Ͳ BoringandwatersupplyinZPcampus 1.83 08 5 ZPDarbhanga NA ConstructionofZP'smaingate 1.45 NA ConstructionofZP'sconferencehall 2.26 NA RepairingofZP'schairman&VC'schamber 3.48 NA DevelopmentofZP'scampus 5.85 6 PSPurneaEast 01/2006Ͳ Repairingofblockofficebuilding 5.30 07 02/2007Ͳ Repairing&renovationofboundarywallofresidential 2.45 08 campusunderblockoffice 01/2008Ͳ Renovationof&beautificationofmaingateofP.S.Hd.Qtr. 1.76 09 7 PSBarhat 02/2007Ͳ Repairingofblockoffice 1.58 08 01/2008Ͳ RepairingofSadhbhawanaBhawanoftrainingͲcumͲ 1.33 09 productioncentreofblockoffice 8 PSManihari 02/2007Ͳ RepairingofCircleͲcumͲBlockOffice 1.50 08 04/2007Ͳ RepairingofTRYSEMbuildingandAnchalGuardBhawan 2.00 08 9 PSDandari 02/2006Ͳ RepairingofBlockOffice1.79 07
51 10 PSAurai 01/2006Ͳ RenovationofCommunityͲcumͲOfficeHallunderblock 3.89 07 premises 05/2006Ͳ renovationofAtmaBhawanandetc.atblockoffice 1.48 07 11 PSSamptchat 1/2006Ͳ07 RepairingofBlockOffice 1.49 12 PSAsthawan 01/2006Ͳ Repairingoflaterineunitunderblockcompound 1.88 07 02/2006Ͳ RepairingofboundarywallofB.D.O.residence 1.83 07 13 PSBarahat 01/2006Ͳ RepairingofBlockcumC.O.office 3.58 07 14 PSParu 02/2006Ͳ RenovationofofficeofA.E.&JEunderblockpremises 2.10 07 15 Katihar 01/2007Ͳ SpecialrepairingofAnchalguardbuilding 2.16 08 02/2007Ͳ Repairingofblockcircleofficegarrage 1.25 08 16 Chauthan 01/2007Ͳ Constructionofgate&approachroadofBlockͲcumͲCircle 2.00 08 office 17 Chenari 06/2006Ͳ RepairingofBlockOffice 1.00 07 18 Jamui 02/2006Ͳ renovationofTRYSEMbuilding 1.20 07 03/2007Ͳ RepairingofBlockOffice 4.13 08 01/2005Ͳ AfforesationandfencingofBlockcampus 3.80 06 19 PSViraul 02/2006Ͳ RenovationofBlockHeadquarterbuilding 2.01 07 03/2006Ͳ RenovationofBlockNajaratbuilding 1.29 07 04/2006Ͳ RenovationofAnchalGuardbuilding 1.28 07 20 PSAmour 01/2006Ͳ SpecialrepairingofBlockͲcumͲCircleOffice 11.50 07 21 PSMadhubani 01/2007Ͳ Constructionofsolarlightinblockofficecampus 1.01 08 22 Sakra 01/2006Ͳ Repairing&maintenanceofresidentialbuildinginblock 2.27 07 campus 02/2006Ͳ SpecialrepairingofBlockͲcumͲCircleOffice 1.18 07 01/2008Ͳ RepairingofAnchalGuardbuildinginblockheadquarter 1.78 09 23 PSMushari 02/2006Ͳ Renovationandrepairingofblockofficebuilding 3.96 07 24 PSRupauli 01/2008Ͳ Fencingofrainmeasurementinstrumentsituatedinblock 2.26 09 headquarter 25 PSFalka 01/2006Ͳ Renovationofblockofficebuilding 2.31 07 02/2006Ͳ Constructionofcomputerdatabasebuildinginblockcampus 3.07 07
52 26 Saraiya 01/2005Ͳ Repairingofboundarywallofblockcampusandrepairingof 3.17 06 sabhabhawan 01/2006Ͳ RenovationofBlockOffice 3.60 07 01/2007Ͳ RenovationofB.D.O.quarter 1.22 08 01/2008Ͳ Renovationofoldbuildingsofblockcampus 1.27 09 27 PSPunpun 02/2006Ͳ RepairingofoldBlockPanchayatSamitiOffice 1.43 07 01/2007Ͳ FencingandotherworkinAnchalMainBuilding 1.17 08 28 Singhwara 07/2008Ͳ RepairingofBlockͲcumͲCircleOffice 4.58 09 29 PSMeenapur 01/2008Ͳ Repairingandwatersupplytoresidenceunderblock 3.65 09 premises 30 PSSikandara 01/2006Ͳ RepairingofBlockBuilding 1.60 07 02/2006Ͳ RepairingofBlockBuilding 1.60 07 01/2007Ͳ Repairingofchabutraunderblockpremises 1.10 08 31 PSDehri 01/2007Ͳ RepairingofBlockBuilding 2.17 08 32 PSDhamdaha 01/2007Ͳ RepairingofBlockͲcumͲAnchalOffice 4.29 08 33 PSDawath 01/200809 RepairingofBlockBuilding 1.43 34 PSBanmankhi 04/2005Ͳ RepairingofBlockBuilding 4.30 06 01/2006Ͳ Repairingofblockoffice,computerandgeneratorroom 1.65 07 04/2007Ͳ Construction&repairingofboundarywallofBlockOffice 1.89 08 35 PSDanapur 01/2007Ͳ RepairingofBlockBuilding 2.23 08 36 PSKurhani 02/2006Ͳ RepairingofTRYSEM,CDPObuilding&meetinghallunder 3.56 07 blockpremises 03/2006Ͳ RepairingofBDOresidence 1.66 07 04/2006Ͳ Repairingofsupervisorandgroup‘D’staffresidence 2.49 07 37 PSFatuha 01/2006Ͳ RenovationofminiITIunderBlockpremises 2.70 07 01/2007Ͳ Repairingofboundarywallofchildrenparkunderblock 1.64 08 premises 38 PSMansahi 2/2007Ͳ08 RepairingofTRYSEMBhawanandlatrine 1.16 39 PS 01/2007Ͳ Renovationandrepairingofblockbuilding 1.15 Hanumannagar 08 40 PSPandarakh 03/2006Ͳ RenovationofmeetinghallunderBlockpremises 1.64 07 04/2006Ͳ RenovationofcommunityhallunderBlockpremises 1.99 07
53 04/2007Ͳ Renovation&repairingofTRYSEMBhawan&latrine 1.15 08 05/2007Ͳ RepairingofChamberofBDO,CO,Pramukhandanimal 2.21 08 husbandryoffice Total 258.44
54 AppendixͲXII GlossaryofAbbreviation
LAD LocalAuditDepartment LFA LocalFundAudit C&AG ComptrollerandAuditorGeneral PRIs PanchayatRajInstitutions SC/ST ScheduledCaste/ScheduledTribes SGRY SampurnaGraminRojgarYojana PDS PublicDistributionSystem ZPs ZilaParishads DRDA DistrictRuralDevelopmentAgency DM DistrictMagistrate DDC DeputyDevelopmentCommissioner GP GramPanchayat PS PanchayatSamiti SFC StateFinanceCommission EFC EleventhFinanceCommission TFC TwelfthFinanceCommission CEO ChiefExecutiveOfficer RDD RuralDevelopmentDepartment PLA/cs PersonalLedgerAccounts AAP AnnualActionPlan BDO BlockDevelopmentOfficer PRD PanchayatRajDepartment ACP AssuredCarrierPromotion BPRA BiharPanchayatRajAct D.B. DakBunglow I.B InspectionBunglow ELA TheExaminerofLocalAccounts BLFA BiharLocalFundAudit BRGF BackwardRegionGrantFund NREGS NationalRuralEmploymentGuaranteeSchemes EAS EmploymentAssuranceScheme JRY JawaharRojgarYojna Misc. Miscellaneous SDO SubDivisionalOfficer NA NotApplicable TSI TechnicalSupportInstitutions AR AuditReport AAR AnnualAdministrationReport JE JuniorEngineer AE AssistantEngineer GPFS GeneralPurposeFinancialStatements
55