Audit Reports | Principal Accountant General (Audit-II) Maharashtra, Nagpur

Back Report

Performance

Maharashtra

Report No. 4 of 2023 - Performance Audit Report on Implementation of Direct Benefit Transfer in Scholarship Schemes of Other Backward Bahujan Welfare Department, Government of Maharashtra.

Date on which Report Tabled:

Fri 04 Aug, 2023

Date of sending the report to Government:

Mon 10 Jul, 2023

Government Type:

State

Download Report

Sector Information and Communication

Overview

This Report has been prepared for submission to the Governor of Maharashtra under Article 151 of the Constitution of India.

This Performance Audit covering the period 2018-19 to 2020-21 was conducted to assess whether (i) the business re-engineering process was effective for the implementation of DBT in scholarship schemes; (ii) the mapping of business rules was done effectively to ensure efficient functioning of DBT system; and (iii) the general and application controls were adequate. Two schemes having the highest expenditure (₹ 1,827.21 crore) during 2018-19 to 2019-20 viz., centrally sponsored post-matric scholarship to Other Backward Classes (OBC) students and State-funded post-matric scholarship to Vimukt Jati Nomadic Tribes (VJNT) students were selected out of the eight DBT schemes. The records in Other Backward Bahujan Welfare Department (OBBWD), Government of Maharashtra (GoM), Director, OBBWD, Assistant Commissioners of Social Justice and Special Assistance Department, GoM in the selected districts (for substantive checking), Direct Benefit Transfer cell established by General Administration Department (GAD), GoM under the chairmanship of Additional Chief Secretary (Finance), Directorate of Information Technology under GAD and Maharashtra Information Technology Corporation Limited (MahaIT) were test-checked. The Report contains two Chapters.

The audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of India.

Download Audit Report

Report No. 4 of 2023 - Performance Audit Report on Implementation of Direct Benefit Transfer in Scholarship Schemes of Other Backward Bahujan Welfare Department, Government of Maharashtra.
_{PDF View

(5.35 MB)
Download}