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T{ t T.!',1 }i .r-\l Tripura Tribal Areas Autonomous District Council' Khumulwng, TriPura Report of the Comptroller and Auditor General of India for the year 2015-16 Tripura Tribal Areas Autonomous District Council Khumulwng, TriPura TABLE OF CONTENTS I Paragraph Page(s) I I l vii Oven'ieu, I ts -;-.*-.-.7 Profile of Tripura Tribal Areas Autonomous l)tstnct Uounctl I.l I Management of Fund r.2 2 ia Maintenance of Accounls l.J 3 1^ Administrative set-up of the 3 Cha II: Audit of accounts ---1 ---; t o Receipts and Disbursements ---II ) 9 Resources, availability of funds and expenditure -- -'-) I Cash and Bank Balances z.J^a I n 1A Non-preparation of Bank Reconciliation Statement L.a 16 Nut.,." of receipt under Grants-in-aid not disclosed 2.5 t7 n...ipt of Scheme Funds without routing through Council 2.6 t7 Accounts Overstatement of receipt of festival advance 2.7 18 Overstatement of receipts from outside budgets 2.8 l8 Understatement of exPenditure 2.9 l9 Understatement of capital expenditure 2.r0 20 ?n Discrepancies in General Provident Fund 2.t1 22 Sales Tax 2.r2 Income Tax /-.TJ L) 25 Cess 2.14 Understatement of Security Deposit 2.r5 26 Understatement of closing balance of Professional Tax 2.16 LO Non-rnaintenance of Ledger Accounts and Trial Balance 2.t7 27 Distinction of expenditure between Plan and Non-Plan 2.18 27 Non-declaration of accounting policies 2.19 28 Internal Controls 2.20 29 Follow up action on audit rePorts 2.21 30 Conclusion 2.22 30 ComPliance Audit Chapter-Ill: a1 aa Ardit of tntesrated Child Developmett S.!r199q{lQ-S) J.I JJ in AWCs 3.1.1 34 Infrastructure aA Drinkins Water and toilet facilities 3.r.2 J4+ Kitchen shed J.I.J 35 Supplementary Nutrition Programme 3.r.4 3l Pre School Education 3.1 .5 38 Health Check-ups 3.1.6 39 Dhalat f.rrtuttution of 355 SBDTW under MGNREGA in ).L 40 District Particulors Poragraph Puge(s) 1.)1 Short suppl.v of ;"t.t*lt b)' th. supplier leading to J.L,] 41 embezzlement of { 59.48 lakh. valued aaa Non-availabilitl of materials at u'ork site )./.L 42 t 24.83 lakh ezzlement of labo"t *uget of { 31' J ./.. ) 43 Sr$.t.d .-b 1- 1^ A +-) Excess payment of t 10.94 lakh J..L .+ of @erials leading to blockade of funds 3.2.s 44 { 40.88 lakh A< Irregular execution of work 3.2.6 AJ aa-7 A< J,Z, I Power connection -J 46 Labour Cess 3.2.8 Aa ffi 3.2.9 +o 3.2.10 46 ffi aa 47 Suspected MisapproPriation J.J aa 1 D"rbtftl pt"."t*"ettt of medicine amounting to { 1 3? lug J.J. I 48 a1a Nott u".ountal of pig ration of t 0.44 lakh i.3.L 48 49 Gcorrect credit of interest in the savings account 3.4 3.5 51 Excess and inadmissible PaYment Er..ts payment of printing charges of t 3.04 lakh 3.5. 1 51 test 3.5.2 i/ Unproductive and unfruitful expenditure 3.6 52 Idle op.nditure on construction of market stalls 3.7 53 Cost overun 3.8 JA 55 Outstandi ng Temporary Advances 3.9 3.10 56 3.1 1 56 Conclusion 3.r2 57 Appendices Porticnlms Appendices Posek) List of units covered for transaction audit for the period liom I 6l Aoril 2013 to March 2016 and accounts audit of 2015-16 Statement showing closing balances l,ving u'ith the Sub- II 62 ZDOs as on 31't March 2016 Statement shou'ing cheque issued but not presented in the III 63 bank for payment Staternent shou ing cheque received by the DDOs and IV 69 credited in the bank Account but not encashed. Statement showing discrepancies in closing cash balances shown in the annual accounts and the actual balances as Der V 70 cash book of the DDOs Statement show-ing cheques in transit not taken into account VI 72 durinq 20I5-16 Statement showing non-preparation of bank reconciliation VII 75 statement durins 20I 5 -I 6 Statement showins expenditure incurred on Capital items ViII 76 Statement showing list of DDOs prepared their annual x 83 accounts without maintaining any Ledger Accounts Statement showing materials short supplied by the Kulai X 85 Prathamik Krishi Samabava Samity Ltd. Kulai Statement showins materials not found at work site XI 88 Statement showing SBDTWs were not found during physical XII 101 verification Statement showing outstanding temporary advance lying XIII 105 with the Implementing Officers in respect of ZDOs Statement showing outstanding temporary advance lying XIV t07 with the Implementins Officers under SZDOs Statement showing outstanding temporary advance lying with the Implementing Officers in respect of Executive XV 109 Ensineer Statement showing outstanding temporary advance lying with the Implementing Officers in respect of Assistant XVI 112 Directors, Animal Resource Development Department Statement showing outstanding temporary advance lying with the Implementing Officers in respect of five Child XVII 115 Development Proiect Offi ce 1ll Preface Paragraph 7(4) This Report has been prepared for submission to the Governor under to the issues arising of the Sixth Schedule to the constitution o1'India. It relates mainly of the Tripura Tribal fi.om the audit of the Annual Accounts as also of the transactions Areas Autonomous District council for the year 2015-16. 2. This Repofi contains three Chapters. the first of w'hich deals with the Council' the rules for the Constitution of the Tripura Tribal Areas Autonomous District by the District Council' management of the District Fund and maintenance of accounts perlains to audit chapter-ll includes comments on accounts of the council. chapter-Ill Council for the year observations detected during test-audit of the transactions of the 2015-r6. Overview OVERVIEW This Repofi contains three Chaptefs. Chapter-I provides a background on the formation of the Autonomous District Council. rules for the management of the District Fund and relevant constitutional provisions on maintenance of Accounts. Chapter-Il deals with audit comments on annual accounts of the Council forthe year 2015-16 and contains 22 paragraphs. Chapter-Ill of the Report details the audit findings perlaining to transaction audit of the Council and contains 12 paragraphs. A synopsis of the important findings contained in the Reporl is presented belou': 1. Comments on Accounts The Council could utilise 64 per cenl of total available funds during 2015-16. < 266.47 crore was lying unutilised as closing balance at the end of 2015-16' {Paragraph 2.2(ID (b)} Closing bank balance of the Council was understated by t 18.99 crore in 2015-16 due to non-inclusion of fixed deposit made by the Council' (Paragraplt 2.3(i)) The balances of { 13.58 crore lying unspent with the Sub Zonal Development Officers r,vere not reflected in the closing cash balances of the Council in 2015-16' (Paragraph 2.3(iii)) During 2015-16 expenditure of the Council was understated by t 1.14 crore with understatement of closing balance by { 0.27 crore' (Paragroph 2.9) v1l 2. Au<lit findings on Compliance audit lakh in In Dhalai district the supplier short supplied material valued t 59'48 Wells (SBDTWs)' in connection with installation of- 355 Small Bore Deep Tube valued { 2zl'83 lakh addition. sign board, motor, pump house' panel board and starter \vages of t 31'70 lakh u'as tvas not found during physical verification. Further- labour w'hich w-ere not found to be paid to the labour vendors for installation of 40 sBDTWs installed. (Paragraphs 3.2.1 ,3.2.2 and 3'2'3) and pig ration valued There w'as doubtful procurement of medicine of t 1'32 lakh t 0.44 lakh in four cases. (ParagraPhs 3.3.1 and 3'3'2) Bank During 2015-16, Tripura Gramin Bank (TGB), Tripura State Co-Operative interest of (TSCB), United Bank of India (uBI) and AXIS Bank shorl credited Drawing and Disbursing < 1.84 crore in 45 savings accounts maintained by the 36 Officers. (ParagraPh 3.4) area of the Lukra Non-construction of pucca channel to divert water to the catchment to cover cultivable cherra (Laxmi cherra) at Nutan Bazar under Hezamara Sub Zone diversion scheme areas resulted in expenditure of { 2.62 crote incurred on the years. remained grossly unproductive and unfruitful for nearly three (ParagraPhs 3.6) in four markets Five market stalls constructed (May 201 5) ata cost of t 14.39lakh could not select remained idle till March 2018 as the Village Committees beneficiaries. (ParagraPhs 3.7) Implementing Temporary advances amounting to t41.84crore given to different of different officers during the period from April 2008 to March 2018 for execution works were pending for recovery/adjustment as of May 2018' (ParagraPh 3.9) v11l CIIAPTER-I Constitutiotr, Rules and Maintenance of Accounts Chapter-I: Constitution, Rules and jllainten ance of Accounts 1.1 Profile of Tripura Tribal Areas Autonomous District Council The Tripura Tribal Areas Autonomous Dislrict Council (TTAADC) is an independent Council administering the tribal areas o1 the State of Tripura.