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Report of the Comptroller and Auditor General of India on General and Social Sector for the year ended March 2014 GOVERNMENT OF MAHARASHTRA Report No. 4 of the year 2015 Table of Contents TABLE OF CONTENTS Reference Paragraph Page No Preface v CHAPTER I INTRODUCTION About this Report 1.1 1 Audited Entity Profile 1.2 1 Authority for audit 1.3 2 Organisational structure of the offices of the Principal 1.4 3 Accountant General (Audit) -I, Mumbai and the Accountant General (Audit) -II, Nagpur Planning and conduct of audit 1.5 3 Significant audit observations 1.6 3 Responsiveness of Government to Audit 1.7 9 CHAPTER II PERFORMANCE AUDITS Women and Child Development Department Implementatio n of Acts and S chemes for welfare and 2.1 11 protection of girl c hild School Education and Sports Department 2.2 40 Implementation of Sarva Shiksha Abhiyan CHAPTER III AUDIT OF TRANSACTIONS Urban Development Department Implementation of Monorail Proje ct in Mumbai 3.1 65 Home Department Implementation of Coastal Security Scheme 3.2 79 Tribal Development Department Functioning of Tribal Research and Training Institute 3.3 90 iii Report No. 4 (GSS) for the year ended March 2014 Reference Paragraph Page No Medical Education and Drugs Department Avoidable expenditure 3.4 98 Higher and Technical Education Department Award of contracts without tendering 3.5 99 Housing Department Heavy financial liability due to non-revision of service 3.6 102 charges Home Department Avoidable p ayment of interest 3.7 104 Water Supply and Sanitation Department Unfruitful expenditure on a water supply scheme 3.8 105 Reference APPENDICES Appendix Page No Department-wise outstanding Inspection 1.1 109 Reports/paragraphs issued up to December 2013 but outstanding as on 30 June 2014 Statement showing no. of paragraphs/reviews in respect of 1.2 112 which Government explanatory memoranda (UORs) had not been received Department-wise position of PAC recommendations on 1.3 113 which Action Taken Notes were awaited Names of the Departments/Commission/Society test- 2.1.1 114 checked, their organizational set up and broad objectives iv Pre face This Report for the year ended March 2014 has been prepared for submission to the Governor of Maharashtra under Article 151 of the Constitution of India. The Report contains significant results of the performance audit and compliance audit of the Departments of the Government of Maharashtra under the General and Social Services 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. CHAPTER - I Page INTRODUCTION 1 to 10 Chapter I : Introduction 1.1 About this Report This Report of the Comptroller and Auditor General of India (C&AG) relates to matters arising from performance audit of selected programs and activities and compliance audit of Government departments and autonomous bodies falling under General and Social Sector. Compliance Audit refers to examination of the transactions relating to expenditure of the audited entities to ascertain whether the provisions of the Constitution of India, applicable laws, rules, regulations and various orders and instructions issued by the competent authorities are being complied with. On the other hand, Performance Audit examines whether the objectives of an organization, programme or a scheme have been achieved economically, efficiently and effectively. The primary purpose of the Report is to bring to the notice of the State 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 actions as also to frame policies and directives that will lead to improved operational efficiency and financial management of the organisations thus, contributing to better governance. This chapter, in addition to explaining the planning and extent of audit, provides a synopsis of the significant deficiencies in working of schemes/ projects, significant audit observations made during the audit of transactions and follow up on previous Audit Reports. Chapter II of this Report contains findings arising out of two performance audit. Chapter III contains observations on audit of transactions in Government Departments and an autonomous body. 1.2 Audited Entity Profile The departments in the General and Social Sector in the State at the Secretariat level, headed by Additional Chief Secretaries/Principal Secretaries/Secretaries, who are assisted by Directors/Commissioners and subordinate officers and autonomous bodies, are audited by the Principal Accountant General (Audit)-I, Mumbai and the Accountant General (Audit)-II, Nagpur. A summary of the State Government’s fiscal transactions during 2013-14 vis-à-vis the previous year is given in Table 1.1 . Report No. 4 (GSS) for the year ended March 2014 Table 1.1: Summary of fiscal operations (` in crore) 2012-13 Receipts 2013-14 2012-13 Disbursements 2013-14 Section-A: Revenue Non-Plan Plan Total Revenue 142947.23 Revenue receipts 149821.81 138735.98 128992.09 25910.33 154902.42 expenditure 103448.58 Tax revenue 108597.96 47665.67 General services 53495.62 483.65 53979.27 9984.40 Non-tax revenue 11351.97 62038.97 Social services 54118.88 16760.20 70879.08 Share of Union Economic 15191.92 16630.43 27550.82 19433.30 8558.02 27991.32 Taxes/Duties services Grants from Grants-in-aid 14 322.33 Government of 13241.45 1480.52 and 1944.29 108.46 2052.75 India Contributions Section B: Capital Miscellaneous 0.00 0.00 17397.98 Capital Outlay 2339.03 17681.42 20020.45 Capital Receipts Recoveries of Loans and 862.85 Loans and 728.03 1415.94 Advances 1645.10 Advances disbursed Public debt Repayment of 21725.12 26734.80 6652.52 10261.86 receipts* Public Debt* Appropriation Appropriation 725.00 from Contingency 1350.00 875.00 to Contingency 850.00 fund fund Contingency 875.00 Contingency Fund 859.62 734.62 1360.00 Fund Public Account Public Account 47059.63 64020.19 35511.02 56434.89 Receipts Disbursements Opening Cash Closing Cash 35971.95 48843.72 48843.72 46883.45 Balance Balance 250166.78 Total 292358.17 250166.78 Total 292358.17 Source: Finance Accounts of respective years * Excluding ways and means advances on two occasions for five days (Receipt: ` 1152.33 crore and Disbursement: ` 1152.33 crore) 1.3 Authority for audit The authority for audit by the C&AG is derived from Articles 149 and 151 of the Constitution of India and the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971. The C&AG conducts audit of expenditure of the Departments of Government of Maharashtra under Section 13 1 of the C&AG's (DPC) Act. The C&AG is the sole auditor in respect of 10 autonomous bodies which are audited under sections 19(2) 2, 19(3) 3 and 20(1) 4 of the C&AG's (DPC) Act. In addition, the C&AG also conducts audit of 1 Audit of (i) all transactions from the Consolidated Fund of the State, (ii) all transactions relating to Contingency Fund and Public Accounts and (iii) all trading, manufacturing, profit & loss accounts, balance sheets & other subsidiary accounts 2 Audit of the accounts of Corporations (not being Companies) established by or under law made by the Parliament in accordance with the provisions of the respective legislations 3 Audit of the accounts of a Corporation established by law made by the Legislature of a State on the request of the Governor, in public interest 4 Audit of accounts of any body or authority on the request of the Governor, on such terms and conditions as may be agreed upon between the C&AG and the Government 2 Chapter I – Introduction 1,170 other bodies/authorities, under Section 14 5 of the C&AG's (DPC) Act, which are substantially funded by the Government. Principles and methodologies for various audits are prescribed in the Auditing Standards and the Regulations on Audit and Accounts, 2007, issued by the C&AG. 1.4 Organisational structure of the offices of the Principal Accountant General (Audit)-I, Mumbai and the Accountant General (Audit)-II, Nagpur, Maharashtra Under the directions of the C&AG, the offices of the Principal Accountant General (Audit)-I, Mumbai and the Accountant General (Audit)-II, Nagpur conduct the audit of the various Government departments and offices/ autonomous bodies/institutions under them. While 16 districts from Konkan and Western Maharashtra fall under the audit jurisdiction of the Principal Accountant General (Audit)-I, Mumbai, the remaining 19 districts from Vidarbha and Marathwada are under the audit jurisdiction of the Accountant General (Audit)-II, Nagpur. 1.5 Planning and conduct of Audit The audit process starts with the assessment of risk faced by various departments of the Government, based on expenditure incurred, criticality/ complexity of activities, the levels of delegated financial powers, assessment of overall internal controls and concerns of stakeholders. Previous audit findings are also considered in this exercise. Based on this risk assessment, the frequency and extent of audit are decided. During 2013-14, 4,799 party days were used to carry out audit of 436 units (compliance audit and performance audits) of the various departments/ organisations. The audit plan covered those units/entities which were vulnerable to significant risks as perceived by Audit.

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