Report of the Comptroller and Auditor General of India on General, Social and Economic Sectors for the year ended 31 March 2016 Government of Jharkhand Report No.1 of the year 2017 TABLE OF CONTENTS Reference to Paragraph Page Preface vii Overview ix 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 1.1.8 5 Status of placement of Separate Audit Reports of Autonomous Bodies 1.1.9 6 in the State Assembly CHAPTER – 2 PERFORMANCE AUDIT HEALTH, MEDICAL EDUCATION AND FAMILY WELFARE DEPARTMENT National Rural Health Mission with special focus on Reproductive and 2.1 7 Child Health INDUSTRIES AND MINES & GEOLOGY DEPARTMENT Investment Promotion Activities/ Initiatives in Jharkhand 2.2 45 CHAPTER – 3 COMPLIANCE AUDIT FOOD, PUBLIC DISTRIBUTION & CONSUMER AFFAIRS DEPARTMENT Construction and Functioning of Godowns 3.1 71 Paddy procurement and conversion into Custom Milled Rice (CMR) 3.2 95 HOME DEPARTMENT Security Related Expenditure 3.3 115 WELFARE DEPARTMENT Follow up Audit on Performance Audit of Tribal Welfare Programmes 3.4 131 in Meso Areas AUDIT PARAGRAPHS 3.5 AGRICULTURE, ANIMAL HUSBANDRY & CO-OPERATIVE DEPARTMENT Unproductive expenditure on Agriculture College building 3.5.1 139 BUILDING & ROAD CONSTRUCTION DEPARTMENTS Loss to government 3.5.2 140 Avoidable expenditure on road work 3.5.3 141 Unfruitful expenditure on bridge work 3.5.4 142 WELFARE DEPARTMENT Unfruitful expenditure on women polytechnic college 3.5.5 143 i Audit Report on General, Social and Economic Sectors for the year ended 31 March 2016 RURAL DEVELOPMENT DEPARTMENT Wasteful expenditure on abandoned bridge 3.5.6 145 Unfruitful expenditure on bridge 3.5.7 146 Avoidable expenditure on road work 3.5.8 147 Unfruitful expenditure on incomplete bridge 3.5.9 148 Unfruitful expenditure on road 3.5.10 149 Unfruitful expenditure on road without bridge 3.5.11 150 HEALTH, MEDICAL EDUCATION AND FAMILY WELFARE DEPARTMENT Unfruitful expenditure on idle building 3.5.12 151 Unfruitful expenditure on ANM building 3.5.13 153 Unfruitful expenditure on PHC building 3.5.14 154 HOME & BUILDING CONSTRUCTION DEPARTMENTS Unfruitful expenditure on sub jail 3.5.15 155 FOOD, PUBLIC DISTRIBUTION AND CONSUMER AFFAIRS DEPARTMENT Unfruitful expenditure on Mobile Van Kit 3.5.16 156 INFORMATION AND PUBLIC RELATION DEPARTMENT TDS not deducted 3.5.17 157 DRINKING WATER AND SANITATION DEPARTMENT Unfruitful expenditure on water supply scheme 3.5.18 158 ii Table of contents APPENDICES Appendix Reference to Description No. Paragraph Page Statement showing the position of Outstanding Inspection 1.1.1 1.1.6 161 Reports, Paragraphs and Amount involved Statement showing types of irregularities in outstanding 1.1.2 1.1.6 162 paragraphs 2.1.1 List of selected districts, CHCs, PHCs and HSCs 2.1.5 164 2.1.2 List of records not produced 2.1.6 165 2.1.3 Delay in approval of State PIP and RoP 2.1.8.1 166 Service wise difference between original records and HMIS of 2.1.4 2.1.9 167 health facilities 2.1.5 Excess/short releases of fund during 2011-16 2.1.10.2 168 2.1.6 Details of interest amount earned and disclosed in UCs 2.1.10.3 168 2.1.7 Expenditure made from interest earned in saving A/c 2.1.10.3 168 2.1.8(a) Details of bank accounts not reconciled 2.1.10.4 169 2.1.8(b) Details of bank accounts/statements not produced to audit 2.1.10.4 170 2.1.8(c) Details of bank balances and closing balances 2.1.10.4 170 Details of outstanding advance and minimum admissible interest 2.1.9 2.1.10.5 171 against parties/officials/staffs as of March 2016 Details of outstanding advance against parties/officials/staffs as 2.1.10 2.1.10.5 172 of March 2016 2.1.11 Irregular release of Untied Fund (UF) to Sadar CHCs 2.1.10.6 174 2.1.12 Details of incentive due to beneficiary during 2011-16 2.1.10.8 175 2.1.11.1 2.1.13 Details of requirements of bed capacity in CHCs/SDH 175 (ii & iii) 2.1.14(a) Statement of HSCs constructed with convergence under IAP 2.1.11.3 176 2.1.14(b) Statement of HSCs constructed with convergence under IAP 2.1.11.3 176 Essential equipment required and available at test checked 2.1.15 2.1.12.1 177 District Hospital Essential equipment required and available at test checked Sub- 2.1.16 2.1.12.1 177 divisional Hospital (SDH) 2.1.17 Essential equipment required and available at test checked CHCs 2.1.12.1 178 Statement showing excess payment made to Agency on account 2.1.18 2.1.12.2 179 of procurement of RBSK 2.1.19 Idle machines and equipment in test checked DH, CHCs/SDH 2.1.12.2 180 2.1.20 Irregular preparation of route chart for movement of MMU 2.1.12.3 182 2.1.21 Details requirement and availability of MMUs 2.1.12.3 186 Details of approval for procurement of BLS and ALS 2.1.22 2.1.12.4 186 ambulances Details of shortfall in training to Sahiyas in the state during 2011- 2.1.23 2.1.14.2 186 16 Details of shortage of diagnostic test against requirements in 2.1.24 2.1.15 187 DHs/SDH/CHCs 2.1.25 Medicines not available in DH/SDH/CHC/PHC as per IPHS 2.1.16.1 188 2.1.26 Medicines not available in HSC as per IPHS 2.1.16.1 189 Fraudulent excess payment on procurement of Diagnostic Kits in 2.1.27 2.1.16.2 191 Dumka and Giridih districts iii Audit Report on General, Social and Economic Sectors for the year ended 31 March 2016 APPENDICES Appendix Reference to Description No. Paragraph Page 2.1.28 Details of Excess Payments against rate-contracts 2.1.16.3 192 2.1.29 Details of expired medicines at facilities level 2.1.16.5 193 2.1.30 Details of out of stock medicines at facilities level 2.1.16.6 194 2.1.31 Details of DQT meetings and its shortfalls 2.1.17.4 195 Details of shortfall in ANC check-ups in the State during 2011- 2.1.32 2.1.19.1(ii) 195 16 Target and achievement of sterilisation in the State during 2.1.33 2.1.19.1(vi) 195 2011-16 Statement of target and achievement of spacing methods in the 2.1.34 2.1.19.1(vi) 196 State during 2011-16 2.1.35 Details of LAMA cases 2.1.19.1(vii) 196 Statement showing position of Jharkhand against different 2.2.1 2.2.6.1 197 criteria Year-wise detail of allotment and expenditure during 2011-16 on 2.2.2 2.2.17 198 advertisement, consultancy and Single Window System 3.1.1 Statement of godowns visited by audit team 3.1.1 199 3.1.2 Statement of shortage of godowns in sampled districts 3.1.2.3 199 List of constructed godowns but not transferred to the department 3.1.3 3.1.3.1 201 by the constructing agencies 3.1.4 Statement of constructed godowns lying unutilised 3.1.3.2 202 Statement of price escalation due to delayed construction of 3.1.5 3.1.3.2 203 godowns Statement of penalty not imposed on contractors due to delay in 3.1.6 3.1.3.2 204 construction of godowns Statement of payment for transportation of food grains under 3.1.7 3.1.6.2 205 DSD without supporting vouchers Statement of fraudulent carriage of food grains under Door Step 3.1.8 3.1.6.2 206 Delivery Flow chart of paddy procurement, conversion into CMR and 3.2.1 3.2.1 207 delivery to FCI Statement showing KMS wise status of paddy procurement, 3.2.2 3.2.2.5 208 CMR delivered, Bill raised vis a vis Outstanding reimbursement 3.2.3 Statement showing status of damaged gunny bags 3.2.2.9 209 3.2.4 Statement showing delay payment to the farmers 3.2.2.10 (a) 210 Statement showing time lines fixed for procurement of paddy and 3.2.5 3.2.3.1 211 delivery of CMR for each KMS Statement of excess procurement than production in Hazaribag 3.2.6 3.2.3.4 212 and Ranchi 3.2.7 Statement showing improper selection of Rice Mills 3.2.4.2 213 Statement showing delay in delivery of CMR by the rice mills to the 3.2.8 3.2.4.3 215 FCI Showing doubtful means used for transportation of Paddy from 3.2.9 (A) 3.2.4.4 217 PPCs to Rice Mills Statement showing doubtful means used transportation of Paddy 3.2.9 (B) 3.2.4.4 217 from Rice Mills to FCI Godowns iv Table of contents APPENDICES Appendix Reference to Description No. Paragraph Page Statement showing penalty not imposed due to delayed delivery 3.2.10 3.2.4.5 218 of CMR by the rice mills to the FCI 3.3.1 Area wise approved plan and claim submitted during 2010-15 3.3.4.1 220 3.3.2 Details of hiring of vehicles during 2010-16 3.3.7.1 221 3.4.1 Statement showing receipts and disbursements of Central fund 3.4.3.1 222 Statement showing receipts and disbursement of SCA to TSP and 3.4.2 3.4.3.1 223 scheme under Article 275 (1) 3.4.3 Statement showing incomplete schemes under SCA to TSP 3.4.4.1 224 3.4.4 Statement showing incomplete schemes under Article 275(1) 3.4.4.2 230 3.4.5 Statement showing Sanctioned Strength and Men-in-position 3.4.5 236 Statement of cost of materials in respect of which O&P form 3.5.1(i) 3.5.2 237 were not submitted under Building Construction Department Statement of cost of materials in respect of which O&P form 3.5.1(ii) 3.5.2 238 were not submitted under Road Construction Department 3.5.2 Avoidable payment of price adjustment 3.5.3 239 3.5.3 Short deduction of TDS 3.5.17 239 v PREFACE This Report for the year ended 31 March 2016 has been prepared for submission to the Governor of the State of Jharkhand under Article 151 of the Constitution of India.