General and Social Sector Government of West Bengal
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R-444,4444 Report of the Comptroller and Auditor General of India on General and Social Sector for the year ended March 2014 Government of West Bengal Report No. 2 of 2015 Report of the Comptroller and Auditor General of India on General and Social Sector For the year ended March 2014 Government of West Bengal Report No. 2 of 2015 Table of Contents Table of Contents Paragraph Page Preface v Chapter 1: Overview of the General and Social Sector 1 Chapter 2: Performance Audits Home (Police) Department Modernisation of Police Force 2.1 7 Higher Education Department Working of Burdwan University 2.2 29 Public Health Engineering Department Implementation of National Rural Drinking Water Programme 2.3 52 Women & Child Development and Social Welfare Department, School Education Department and Health & Family Welfare Department Implementation of Schemes and Acts relating to protection and welfare of girl child 2.4 73 Health & Family Welfare Department IT Audit of Hospital Management Information System and Stores Management Information System 2.5 88 Chapter 3: Compliance Audit Finance Department Delayed credit of government receipt and undue lenience shown to bank 3.1 111 Health & Family Welfare Department Functioning of Government blood banks in West Bengal 3.2 112 Public Private Partnership projects in Health sector 3.3 126 Information & Cultural Affairs Department Unproductive expenditure on an art museum 3.4 143 Minorities Affairs & Madrasah Education Department Non-functional hostels 3.5 144 Panchayat & Rural Development Department Forfeiture of Finance Commission grants for Panchayati Raj Institutions 3.6 147 School Education Department Avoidable expenditure towards banking service charges 3.7 149 Undue favour extended to contractor in construction of Nivedita 3.8 151 Bhawan Urban Development Department Kolkata Metropolitan Development Authority Extra expenditure on procurement of TMT bars 3.9 152 Haldia Development Authority Undue benefit to a private company on lease premium 3.10 153 i Audit Report (General & Social Sector), 2013-14 Paragraph Page General Cash management in Government Departments 3.11 154 Lack of response of Government to audit 3.12 155 ii Table of Contents Appendices Description Page Appendix 1.1 Audit jurisdiction of Pr. AG (General & Social Sector Audit), West Bengal 159 Names of the Departments who did not submit suo-motu replies with number Appendix 1.2 161 of paras/ reviews involved Statement showing significant recommendations of PAC against which Appendix 1.3 162 Action Taken Notes were outstanding from Departments Recommendations made in paragraph 3.5 of CAG’s Report for the year Appendix 2.1.1 164 ended March 2005 Appendix 2.1.2 Component-wise utilisation of MPF funds during 2009-14 166 Appendix 2.1.3 Status of construction undertaken by KPHIDCL 167 Quantity of Arms approved in Annual Action Plan (AAP) during 2009-10 to Appendix 2.1.4 168 2013-14 Appendix 2.1.5 Inadmissible items procured by HG Directorate and CID, West Bengal 169 Appendix 2.2.1 Powers and functions of various authorities and meetings held 170 Appendix 2.3.1 Statement showing Programme Fund status 172 Appendix 2.3.2 Responsibilities of various organisations/ agencies created under NRDWP 173 Appendix 2.3.3 Targets vis-a-vis various measures adopted under Arsenic Sub-Mission 175 Appendix 2.3.4 Details of cases where pipe lines remained damaged for several months 176 (A) Department-wise list of Schemes and Acts for protection and welfare of 177 Appendix 2.4.1 girl child (B) Brief description of the schemes 178 Appendix 2.4.2 List of USG centres the licences of which expired 181 Appendix 2.4.3 Nutrition provided in test-checked districts 182 Life Skill Education and Nutrition Health Education provided in test-checked Appendix 2.4.4 182 districts Appendix 2.5.1 List of test-checked hospitals 183 Modules and sub-modules under HMIS and status of their implementation in Appendix 2.5.2 184 18 hospitals where HMIS is operational Cases of incorrect calculation in Darjeeling DH of balance of allotment in Appendix 2.5.3 187 SMIS Appendix 3.1 List of non-working instrument/ machinery in test-checked Blood Banks 188 Appendix 3.2 Statement showing expiry of test kits at various blood banks 190 (A) Status of installation and running of CT scan units Appendix 3.3 191 (B) Status of installation of MRI units in MC&Hs Appendix 3.4 Status of free CT Scan services rendered by the private partners 192 Appendix 3.5 Status of free MRI services rendered by private partners 193 iii Audit Report (General & Social Sector), 2013-14 Description Page Cases of delayed deposit of Government commission by private partners Appendix 3.6 194 (with delay more than 30 days) Excess expenditure on procurement of oxygen during periods beyond initial Appendix 3.7 195 three years of agreements Appendix 3.8 District-wise number of Ambulance services introduced in PPP mode 196 List of hostels for minority students remaining incomplete/ non-starter in Appendix 3.9 197 Uttar Dinajpur Undue favour extended to contractor for value of work subsequent to first Appendix 3.10 198 50 per cent work Appendix 3.11 Statement showing details of mismanagement of cash 199 Appendix 3.12 Department-wise and year-wise list of outstanding IRs and paragraphs 203 List of Abbreviations used in the report 205 iv Preface This Report on General and Social Sector for the year ended March 2014 has been prepared for submission to the Governor of West Bengal under Article 151 of the Constitution of India. This Report contains significant results of the performance audit and compliance audit of departments and autonomous bodies of the Government of West Bengal under the General and Social Sector including Correctional Administration, Finance, Judicial, Health & Family Welfare, Higher Education, Home, Information & Cultural Affairs, Land & Land Reforms, Minorities Affairs & Madrasah Education, Panchayat & Rural Development, Public Health Engineering, School Education, Urban Development and Women & Child Development and Social Welfare Departments. However, Backward Classes Welfare, Civil Defence, Planning, Disaster Management, Fire & Emergency Services, Food & Supplies, Housing, Labour, Law, Mass Education Extension & Library Services, Municipal Affairs, Parliamentary Affairs, Personnel & Administrative Reforms, Refugee Relief & Rehabilitation, Self Help Group & Self Employment, Sports, Statistics & Programme Implementation, Technical Education & Training and Youth Services Departments are not covered in this report on General and Social Sector. The instances mentioned in this Report are those, which came to notice in the course of test audit for the period 2013-14 as well as those which came to notice in earlier years, but could not be reported in the previous Audit Reports; instances relating to the period subsequent to 2013-14 have also been included wherever necessary. The audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of India. v Chapter 1 Overview of the General and Social Sector Chapter 1: Overview of the General & Social Sector Chapter 1: Overview of the General and Social Sector 1.1 About this Report This Report covers matters arising out of audit of State Government Departments and Autonomous Bodies under the General and Social Sector The primary purpose of this Report is to bring to the notice of the Legislature, important results of audit. Auditing Standards require that the materiality level for reporting should be commensurate with the nature, volume and magnitude of transactions. The findings of audit are expected to enable the Executive to take corrective action as also to frame policies and directives that will lead to improved financial management of the organisations, thus, contributing to better governance. The Report has been organised in three chapters as under: • Chapter 1, in addition to explaining the authority, audit jurisdiction, planning and extent of audit, provides a brief analysis of the expenditure of the Departments under the General and Social Sectors for the last five years, response of Government to draft paras/ Performance Audits and follow up action on Audit Reports. • Chapter 2 of this Report contains observations of Performance Audit on Social/ General Sector activities. This year Performance Audits on Modernisation of Police Force in West Bengal, Working of Burdwan University, Implementation of Schemes and Acts relating to protection and welfare of girl child and Implementation of National Rural Drinking Water Programme by the Public Health Engineering (PHE) Department have been included in the Report. Besides, Information Technology (IT) audit of Hospital Management Information System (HMIS) and Store Management Information System (SMIS) has also been included in this chapter. • Chapter 3 contains significant observations arising out of Compliance Audit of various Departments and their functionaries. 1.2 Profile of the General and Social Sector and audit jurisdiction There are 61 Departments in the State, headed by Additional Chief Secretaries/ Principal Secretaries/ Secretaries, who are assisted by Directors/ Commissioners and subordinate officers. Office of the Principal Accountant General (General & Social Sector Audit), West Bengal conducts audit of 2257 units of various levels in 34 Departments under General and Social Sectors. Besides, this office audits 125 bodies/ authorities under these two sectors either substantially financed from the Consolidated Fund of the State or audit of which have