Government of Assam
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Report of the Comptroller and Auditor General of India on Social, General and Economic (Non-PSUs) Sectors for the year ended 31 March 2012 Government of Assam (Report No 2 of 2013) TABLE OF CONTENTS Paragraph Page(s) Preface - vii Executive summary - ix CHAPTER-I SOCIAL SECTOR Introduction 1.1 1-2 Planning and conduct of Audit 1.1.1 2 AUDIT OF TRANSACTIONS Cases of fraud/misappropriation/losses 1.2 3-14 Environment and Forest Department Unadjusted and untraceable civil advance 1.2.1 3-5 Guwahati Development Department Loss of revenue 1.2.2 5-7 Health and Family Welfare Department Suspected misappropriation 1.2.3 7-8 Suspected misappropriation 1.2.4 8-11 Panchayat and Rural Development Department Misappropriation of fund 1.2.5 11-12 Welfare of Plains Tribes and Backward Classes Department Doubtful utilization 1.2.6 12-14 Excess payment/Wasteful/Infructuous 1.3 14-16 expenditure Health and Family Welfare Department Extra expenditure 1.3.1 14-15 Wasteful expenditure 1.3.2 15-16 Avoidable/unfruitful expenditure/undue 1.4 16-25 favour to contractors Guwahati Development Department Unfruitful expenditure 1.4.1 16-17 Health and Family Welfare Department Unfruitful and wasteful expenditure 1.4.2 17-19 Unfruitful expenditure 1.4.3 19-20 Avoidable extra expenditure 1.4.4 20-21 Unfruitful expenditure 1.4.5 21-22 Panchayat and Rural Development Department Avoidable extra expenditure 1.4.6 22-24 Social Welfare Department Avoidable extra expenditure 1.4.7 24-25 Audit Report on Social, General and Economic (NonPSUs) Sectors for the year ended 31 March 2012 Idle investment/blocking of funds/delays in 1.5 25-34 commissioning of equipment /diversion/misutilisation of funds etc. Guwahati Development Department Inordinate delay in implementing project 1.5.1 25-26 Health and Family Welfare Department Unproductive expenditure 1.5.2 26-28 Idle outlay and misutilisation 1.5.3 28-30 Injudicious procurement and blocking of fund 1.5.4 30-31 Hill Areas Department Unauthorised diversion of fund 1.5.5 32 Labour and Employment Department Non-achievement of objective 1.5.6 32-34 Regularity issues and others 1.6 35-37 Panchayat and Rural Development Department Unauthorised expenditure 1.6.1 35-36 Unauthorised expenditure 1.6.2 36-37 CHAPTER-II ECONOMIC SECTOR Introduction 2.1 39-40 Planning and conduct of Audit 2.1.1 40 PERFORMANCE AUDIT Public Works Department Performance Audit of “Roads and Bridges funded 2.2 40-59 from Central Road Fund (CRF)” CCO BASED AUDIT Fisheries Department Chief Controlling Officer Based Audit of Fisheries 2.3 60-104 Department AUDIT OF TRANSACTIONS Cases of fraud/misappropriation/losses 2.4 105-110 Irrigation Department Fictitious expenditure 2.4.1 105-106 Public Works Department Fictitious expenditure 2.4.2 106-107 Loss due to fraudulent bank guarantee 2.4.3 107-109 Veterinary Department Suspected misappropriation 2.4.4 109-110 ii Table of contents Excess payment/Wasteful/Infructuous 2.5 110-113 expenditure Irrigation Department Extra Expenditure 2.5.1 110-111 Public Works Department Wasteful Expenditure 2.5.2 111-113 Avoidable/unfruitful expenditure/undue 2.6 113-121 favour to contractors Irrigation Department Undue financial benefit 2.6.1 113-115 Undue financial benefit 2.6.2 115-116 Public Works Department Unfruitful Expenditure 2.6.3 116-118 Public Works and Education Department Unfruitful expenditure 2.6.4 119 Tourism Department Unfruitful expenditure 2.6.5 120-121 Idle investment/blocking of funds/delay in 2.7 121-123 commissioning of equipment /diversion/misutilisation of funds etc. Public Works Department Unproductive expenditure 2.7.1 121-122 Unproductive expenditure 2.7.2 122-123 CHAPTER-III GENERAL SECTOR Introduction 3.1 125 Planning and conduct of Audit 3.1.1 125 INFORMATION TECHNOLOGY AUDIT Revenue and Disaster Management Department Information Technology Audit on “Computerisation 3.2 126-148 of Land Records in Assam” AUDIT OF TRANSACTIONS Cases of fraud/misappropriation/losses 3.3 148-150 Border Areas and Agriculture Department Suspected fraudulent expenditure 3.3.1 148-150 Excess payment/Wasteful/Infructuous 3.4 150-152 expenditure iii Audit Report on Social, General and Economic (NonPSUs) Sectors for the year ended 31 March 2012 Revenue and Disaster Management Department Wasteful expenditure 3.4.1 150-151 Avoidable extra expenditure 3.4.2 151-152 General 3.5 152-155 Follow up on Audit Reports 3.5.1 152-153 Action taken on recommendations of the PAC 3.5.2 153 Response to audit observations and compliance 3.5.3 153-155 thereof by senior officials APPENDICES Appendix Title Paragraph Page(s) Number Appendix-1.1 Department-wise details of budget 1.1 157 provision and expenditure during 2011-12 in respect of Social Sector Appendix-1.2 Department-wise details of budget 1.1 158 provision and expenditure during 2011-12 in respect of Hill areas Appendix-1.3 Non-adjusted and non-traceable CA in five 1.2.1 159 beats during 2005-09 Appendix-1.4 Non-adjusted and non-traceable CA in five 1.2.1 160-161 ranges during 2009-10 Appendix-1.5 Extra expenditure due to procurement of 1.3.1 162-163 medicines at higher rates Appendix-1.6 Details of procurements of Rice from 1.4.6 164 different suppliers at higher rate Appendix-1.7 Excess procurement of hospital linens 1.5.3 165 Appendix-1.8 Fictitious issue of hospital linens 1.5.3 166 Appendix-1.9 Statement showing procurement of 1.5.4 167-168 machines and surgical items by diverting TFC fund for the year 2006-07 and lying idle in stock Appendix-2.1 Department-wise details of budget 2.1 169 provision and expenditure during 2011-12 in respect of Economic Sector Appendix-2.2 Difference between departmental figures 2.2.9.4 170 and figures in Finance Account Appendix-2.3 Discrepancy between figures furnished by 2.2.9.4 171 Government and that of CE Appendix-2.4 Unreconciled expenditure 2.2.9.4 172 Appendix-2.5 Statement showing the projects undertaken 2.2.10 173-174 during 2007-12 iv Table of contents Appendix-2.6 Statement showing the projects selected for 2.2.10 and 175-176 detailed examination showing the AA cost, 2.2.11 Projected date of completion, Actual date of completion, progress achieved, expenditure incurred etc. Appendix-2.7 Statement showing less execution of work 2.2.10.2 (a) 177 and advance payment made to the and (b) contractors Appendix-2.8 Incomplete works test-checked in audit 2.2.10.5 178-179 Appendix-2.9 Budget allotment and expenditure of selected 2.3.8.1 (i) 180 districts under salary (Non-plan) during 2006- 12 Appendix-2.10 Statement showing the position of closing 2.3.8.2 (ii) 181-182 balances under various schemes as of 31 March 2012 Appendix-2.11 Statement showing non-deposit of lease 2.3.8.2(iii) 183 money to the Government account Appendix-2.12 Irregular drawal of funds under State-Plan 2.3.8.2(b)(v) 184-185 Schemes during the period from 2007-08 to 2011-12 Appendix-2.13 Statement showing purchase of Fish seeds 2.3.9.1(iii) 186 by the DFDO, Goalpara Appendix-2.14 Farm-wise detail position of expenditure 2.3.9.2 (i) 187 on Government Fish Farm during 2006-12 Appendix-2.15 Position of fund received and utilisation 2.3.9.8 188 under RKVY during 2008-12 Appendix-2.16 Unspent balance under RKVY 2.3.9.8 189 Appendix-2.17 Staff position of the Department 2.3.13 190 Appendix-2.18 Outstanding Inspection Report and 2.3.14 (vii) 191 paragraphs Appendix-2.19 Sale proceeds collected and deposited into 2.3.14 192 treasury under the “Head of A/c 0405” (viii)(b) by the Fishery Officer, J.B. Garh Fish farm, Roha, Nagaon during 2003-12 Appendix-2.20 Statement showing expenditure of `57.30 2.4.1 193 lakh towards de-watering of canal before completion of closing bund and construction of diversion canal Appendix-2.21 Name of work: Improvement of DDS Road 2.4.2 194 under ACA for the year 2007-08 (Chainage from 23,145 m to 26,075 m) Appendix-2.22 Statement showing extra expenditure due 2.5.1 195-197 to inclusion of 10 per cent overhead charges Appendix-2.23 Statement showing short-deduction of 2.6.2 198-203 VAT/Non-deduction of CESS from the contractors’ bills v Audit Report on Social, General and Economic (NonPSUs) Sectors for the year ended 31 March 2012 Appendix-3.1 Department-wise details of budget 3.1 204 provision and expenditure during 2011-12 in respect of General Sector Appendix-3.2 Department-wise details of budget 3.1 205 provision and expenditure during 2011-12 in respect of other heads Appendix-3.3 Non-compliance of the objectives and its 3.2.9.1 (ii) 206 benefits of the SRS of ‘Dharitree’ software Glossary of abbreviation 207-210 vi Preface 1. This Report has been prepared for submission to the Governor under Article 151 of the Constitution. 2. The Report contains findings on performance audit and audit of transactions in various Civil departments including public works, irrigation and public health engineering departments, audit of stores and stock and audit of autonomous bodies. 3. Consequent upon restructuring of Audit offices on Sectoral basis, this Report is prepared in three chapters dealing with Social, Economic and General Sectors.