Report of the Comptroller and Auditor General of India on General, Social and Economic (Non-PSUs) Sectors for the year ended 31 March 2015 Government of Jharkhand Report No.1 of the year 2016 TABLE OF CONTENTS Reference to Paragraph Page Preface v Overview vii CHAPTER – 1 INTRODUCTION Budget profile 1.1.1 1 Application of resources of the State Government 1.1.2 1 Persistent savings 1.1.3 2 Grants-in-aid from Government of India 1.1.4 2 Planning and conduct of audit 1.1.5 3 Lack of responsiveness of Government to Inspection Reports 1.1.6 3 Follow-up on Audit Reports 1.1.7 4 Government response to significant audit observations (draft 1.1.8 5 paragraphs/ Performance Audits/Long Draft Paragraph) Status of placement of Separate Audit Reports of Autonomous Bodies 1.1.9 5 in the State Assembly CHAPTER – 2 PERFORMANCE AUDIT HEALTH, MEDICAL EDUCATION AND FAMILY WELFARE DEPARTMENT Medical Education in Jharkhand 2.1 7 DEPARTMENT OF PANCHAYATI RAJ AND NATIONAL RURAL EMPLOYMENT PROGRAMME (SPECIAL DIVISION) Implementation of Integrated Action Plan (IAP) 2.2 27 HUMAN RESOURCE DEVELOPMENT DEPARTMENT Mid Day Meal Scheme 2.3 48 PERSONNEL, ADMINISTRATIVE REFORMS AND RAJBHASHA DEPARTMENT Implementation of Right to Guarantee of Service Act in Jharkhand 2.4 68 BUILDING CONSTRUCTION DEPARTMENT Follow up Audit on the Implementation of Accepted Audit Recommendations on Functioning of Building Construction 2.5 80 Department CHAPTER – 3 COMPLIANCE AUDIT Non-Compliance with the Rules, Orders, etc. 3.1 87 RURAL DEVELOPMENT AND HEALTH, MEDICAL EDUCATION & FAMILY WELFARE DEPARTMENTS Suspected misappropriation due to non-adjustment of advance 3.1.1 87 Audit against propriety/Expenditure without justification 3.2 88 AGRICULTURE, ANIMAL HUSBANDRY AND CO-OPERATIVE DEPARTMENT Excess payment 3.2.1 88 RURAL DEVELOPMENT DEPARTMENT Wasteful expenditure 3.2.2 90 ROAD CONSTRUCTION DEPARTMENT Unauthorised equipment advance 3.2.3 91 HEALTH, MEDICAL EDUCATION AND FAMILY WELFARE DEPARTMENT Irregular payment 3.2.4 92 Audit Report on General, Social and Economic (Non-PSUs) Sectors for the year ended 31 March 2015 WELFARE DEPARTMENT Irregular expenditure 3.2.5 93 Failure of oversight/administrative control 3.3 94 ROAD CONSTRUCTION DEPARTMENT Unfruitful expenditure on bridge 3.3.1 94 HOME DEPARTMENT Jammers in Jails fail to block cell phones 3.3.2 95 RURAL DEVELOPMENT AND HEALTH, MEDICAL EDUCATION & FAMILY WELFARE DEPARTMENTS Unfruitful expenditure 3.3.3 97 RURAL WORKS DEPARTMENT Unfruitful expenditure on incomplete road 3.3.4 98 HEALTH, MEDICAL EDUCATION AND FAMILY WELFARE DEPARTMENT Non-fulfilment of objective 3.3.5 99 Persistent and pervasive irregularities 3.4 100 RURAL WORKS DEPARTMENT Unfruitful expenditure 3.4.1 101 HEALTH, MEDICAL EDUCATION AND FAMILY WELFARE DEPARTMENT Idle expenditure 3.4.2 102 ii Table of contents APPENDICES Appendix Reference to Description No. Paragraph Page Statement showing the position of Outstanding Inspection Reports, 1.1.1 1.1.6 105 Paragraphs and Amount involved Statement showing types of irregularities in outstanding 1.1.2 1.1.6 106 paragraphs Statement of no. of seats sanctioned, utilized and vacant in 2.1.1 2.1.7.3 108 UG/PG course during 2010-15 2.1.2 Statement of Civil works at PMCH, Dhanbad 2.1.8.1 109 Statement showing shortage of medical equipment in PMCH, 2.1.3 2.1.8.2 110 Dhanbad 2.1.4 Statement of utilization of medical equipment during 2010-15 2.1.8.3 111 Details of teaching hours actually devoted against the 2.1.5 2.1.9.1 112 prescribed minimum norms of MCI for batch 2010-11 Statement of no. of seats sanctioned, utilized and vacant in 2.1.14 & 2.1.6 112 ANMTC/GNMTC/College of Nursing during 2010-15 2.1.16 Statement showing funds available with the district and 2.2.1 2.2.6.1 113 expenditure there against during 2010-15 Statement showing delay in release of Central fund of 2.2.2 IAP/ACA by the State to the LWE districts and non-payment 2.2.6.2 114 of penal interest Details of funds transferred to EE, RWD (W), Ramgarh under 2.2.3 2.2.6.5 115 IAP/ACA during 2010-15 Statement of moneys credited into the Axis bank and 2.2.4 2.2.6.5 116 withdrawal there from Details of money withdrawn from Axis bank, Ramgarh in 2.2.5 2.2.6.5 117 cash/through self cheque Statement showing analysis of particulars of amount withdrawn 2.2.6 2.2.6.5 118 from bank in cash/through self-cheque 2.2.7 Details of IAP funds not credited in full into the treasury 2.2.6.5 118 Statement showing cancelled work after approval by DLC 2.2.8 2.2.7.1 119 during 2010-2015 2.2.9 Statement showing expenditure on purchase of movable items 2.2.7.3 120 Statement showing execution of inadmissible works out of IAP 2.2.10 2.2.8.2 120 funds 2.2.11 Statement of assets lying unutilised till March 2015 2.2.8.7 121 2.2.12 Details of Social sector statistics of test-checked districts 2.2.10.3 122 2.3.1 List of test checked schools, audit sampled 2.3.7 123 Submission, Approval of AWP&B and Release of central 2.3.2 2.3.8.2 126 assistance Fund released by the JSMDMA to DSEs were delayed by one 2.3.3 2.3.8.2 127 to seven months during the period 2010-15 2.3.4 Outstanding dues of Food Corporation of India 2.3.8.3 127 2.3.8.4 & 2.3.5 Facilities in test checked Schools 128 2.3.10.5 Actual coverage of schools under MDM Scheme during 2.3.6 2010-15 2.3.9.2 128 iii Audit Report on General, Social and Economic (Non-PSUs) Sectors for the year ended 31 March 2015 APPENDICES Appendix Reference to Description No. Paragraph Page 2.3.9.4 2.3.7 Attendance in sampled districts during 2010-15 129 2.3.8 Statement of late released of quarterly allotment of food grains made by the State to different districts instead of 1st day of the 2.3.10.2 130 month preceding the allocation of quarter 2.3.9 Interruption in Test Checked Schools 2.3.10.4 131 2.3.10 Physical and financial progress of construction of kitchen shed 2.3.10.9 132 2.3.11 Availability of MME fund and its utilisation 2.3.11 132 2.3.12 Steering-cum- Monitoring committees 2.3.11.1 133 2.4.1 & 2.4.1 List of services under RTGS Rule 134 2.4.5 2.4.7.1 (i) Details of applications received in test checked districts during 2.4.2 (a) (b) (c) 136 2012-15 for delivering four services & (d) Delay in delivery of Services and pending cases in Food & 2.4.3 2.4.7.1 (ii) 138 Civil Supplies Department Delay in delivery of Services in Labour, Employment & 2.4.4 2.4.7.1 (iii) 141 Training Department Details of last monthly report submitted by the districts to the 2.4.5 2.4.10 142 Nodal Department Request of departments for inclusion of additional services 2.4.11 2.4.6 143 under RTGS Act 2.5.1 Statement showing works taken up only on Model estimate 2.5.6 144 Statement showing work not commenced/completed due to 2.5.2 2.5.7 147 want of fund Statement showing works not commenced/completed due to 2.5.3 2.5.7 148 want of clear site 2.5.4 Statement for Schedule of Inspection of Division by SE 2.5.8 149 2.5.5 Statement of Schedule of Inspection of works by SE 2.5.8 150 Statement of Schedule of Inspection of works by SE in entire 2.5.6 2.5.8 151 State Statement showing district wise excess payment of claims for 3.2.1 3.2.1 152 unsown area Details of tool and plants against which equipment advance was granted 3.2.2 3.2.3 153 (a) National Highway Division Chaibasa (b) Road Division Lohardaga Statement of SC/ST students in UG and PG courses in MGM 3.2.3 3.2.5 154 Medical College, Jamshedpur iv PREFACE This Report for the year ended 31 March 2015 has been prepared for submission to the Governor of the State of Jharkhand 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 Jharkhand under the General, Social and Economic Services, including Departments of (i) Agriculture, Animal & Husbandry and Cooperative (ii) Building Construction, (iii) Welfare, (iv) Health, Medical Education and Family Welfare, (v) Human Resource Development, (vi) Home, (vii) Personnel, Administrative Reforms and Rajbhasa, (viii) Panchayati Raj and National Rural Employment Programme (Special Division) (ix) Road Construction, (x) Rural Development, (xi) Rural Works, covered in the report. The instances mentioned in the Report are those, which came to notice in the course of test audit for the period 2014-15 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 2014-15 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.