Audit Reports

Overview

This Report comprises of three Chapters. The first Chapter contains the financial profile of the State, planning and conduct of audit and follow-up on Audit Reports. Second Chapter deals with the findings of five Performance Audit reviews and two Long Paragraphs and the third Chapter includes Draft Paras of Compliance Audit in various Departments. Performance Audits Working of the Bihar State Pollution Control Board (BSPCB) The BSPCB did not conduct any survey to identify the polluting industries in the State. Consequently, the BSPCB could not inventorise the polluting industries and failed to draw up any comprehensive plan for preventing or controlling water and air pollution.

Out of 140 local bodies, only four local bodies in four districts had Sewage Treatment Plants (STPs) and BSPCB did not initiate any action to treat the flow of sewage water in remaining 34 districts of the State.Almost all the municipal authorities in the State were not complying with the provisions of Municipal Solid Wastes Rules, 2000 and BSPCB failed to issue directions to all of them. Out of identified Health Care Establishments (HCEs), 1209 HCEs and all veterinary institutions in the State were not authorised by the BSPCB. Implementation of Rajiv Gandhi Scheme for Empowerment of Adolescent Girls (RGSEAG)-SABLA The Department had no reliable data of Adolescent Girls (Ad Gs). Resultantly, over-aged girls of more than 18 years and school going girls of 11 to 14 years were allowed to take the benefit of the scheme. Delayed/non-submission of Utilisation Certificates by the State Government resulted in non-receipt of Central assistance amounting to Rs 173.75 crore. Ad Gs were not provided with Take Home Ration for 300 days as envisaged under the Nutrition support component of the scheme. Identified Ad Gs in the test checked Districts did not get the services under non-nutrition component of the scheme.

Working of Directorates of Archaeology and Museum The Directorate of Archaeology did not have any laid down policy for selection of sites for excavation. The conservation and documentation of antiquities, digitisation and publication of collected manuscript/books in the museums were not according to the standards prescribed. Tibbati manuscript brought by Rahul Sanskrityayan in Patna Museum could not be translated. The Directorate of Museum did not have database or inventory of antiquities. Implementation of Total Sanitation Campaign/Nirmal Bharat Abhiyan in Bihar Preliminary survey was not conducted by the BSWSM during 2010-14 and BSWSM could conduct Baseline survey only in 2013-14. The Project Implementation Plan was not revised 2000-06. In the State, 79 per cent of households lack toilet facilities. The construction of Individual Household Latrines in the State ranged between 14 and 71 per cent during 2010-14. However, it declined from 71 per cent in 2011-12 to 14 per cent in 2013-14. Construction and Maintenance of State Highways in Bihar The Department is yet to notify the norms for declaration of roads as SHs.The contracts for construction of two SHs were terminated due to non-acquisition of land and non-handing over of hindrance-free site. Cost escalation of Rs 175.31 crore due to faulty preparation of Detailed Project Report was also noticed. Long Paragraph on Crime and Criminal Tracking Network and System (CCTNS) There were delays in creation of infrastructure and the objective of the project to share crime and criminal's database across the country on real-time basis was not achieved. Core Application Software was not customised. Long Paragraph on Patna Municipal Corporation-Solid Waste Management and Approval of Building Plans

The PMC did not have an adequate solid waste management system as house to house collection, segregation and recycling of wastes were not being done. Processing plant was not set-up and garbage was being dumped at unauthorised landfills. Building Bye-laws were not followed while approving the building plans. Compliance Audit Paras Chapter III of the Report includes 13 Draft Paras on excess expenditure, fraudulent payments, irregular purchases, defalcations, losses, idle expenditure, misappropriation of Government money etc.

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• Report No.4 for the year 2014
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