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Kerala

Report No. 7 of the year 2024 - Performance Audit on Welfare of Building and Other Construction Workers

Date on which Report Tabled:

Tue 25 Mar, 2025

Date of sending the report to Government

Tue 25 Feb, 2025

Government Type

State

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Sector Industry and Commerce

Overview

This Report of the Comptroller and Auditor General of India on Welfare of Building and Other Construction Workers contains two Sections and five Chapters. Chapter I includes Introduction. Section I deals with Realisation of Labour Cess and contains Chapter II and Chapter III. Section II deals with Utilisation of Labour Cess and contains Chapter IV and V. Chapter II deals with Registration of Establishments and Assessment of Labour Cess, Chapter III deals with Collection and Remittance of Labour Cess, Chapter IV deals with Implementation of Welfare Schemes and Chapter V deals with Functioning of Kerala Building and Other Construction Workers’ Welfare Board.

Chapter II- This chapter contains audit findings on registration of establishments, non-compliance to provisions relating to assessment of cess and delay in assessment of cess.

Chapter III- This chapter includes audit findings on non-realisation of interest for delayed remittance of cess, miscredited cess amount pending realisation, payment of charges in excess of permissible limit, short collection of cess and non-crediting of cheques/DDs drawn for the purpose of Building and Other Construction Workers’ Welfare Cess.

Chapter IV- This chapter comprises audit findings on welfare schemes implemented by the Board, irregularities in disbursement of COVID-19 benefits, irregular refund of beneficiary contribution on retirement, Mission Mode project and registration of workers.

Chapter V- This chapter presents audit findings on receipts and payments of the Board, budget of the Board, delay in submission of statutory reports, migrant workers’ welfare fund, cheques/DDs pending for revalidation, non-utilisation of vacant space in the BOCWWB Ernakulam district office building, blocking up of funds on land purchased for Kerala Construction Academy, loss of ₹20.40 crore towards deduction of income tax due to non-availing of exemption, functioning of State Advisory Committee and Expert Committee, lapses in monitoring, shortcomings in inspection of establishments, failure to ensure safety at workplaces and lack of effective grievance redressal mechanism.

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Report No. 7 of the year 2024 - Performance Audit on Welfare of Building and Other Construction Workers
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