Compliance Performance

Report No.4 of 2018 - General and Social Sector Government of Kerala

Date on which Report Tabled:
Mon 18 Jun, 2018
Date of sending the report to Government
Government Type
Sector General Sector Ministries and Constitutional Bodies


This Report is divided into six chapters. Chapter I contains Introduction, Chapter II contains Performance Audit on ‘National Health Mission - Reproductive and Child Health (RCH) and Immunisation', Chapter III contains Performance Audit on ‘Role of Kudumbashree in the socio-economic empowerment of women', Chapter IV contains Performance Audit on ‘Functioning of Kerala Social Security Mission’, Chapter V contains Information System Audit on 'Enhanced Advanced Billing Accounting and Collection Utility System (eABACUS) in Kerala Water Authority' and Chapter VI includes seven Compliance Audit paragraphs.


Chapter II: The Performance Audit on ‘National Health Mission - Reproductive and Child Health (RCH) and Immunisation' was conducted to assess whether the interventions of the National Health Mission in the areas of maternal health, child health, family planning and immunisation during 2012-17 were effective in improving the health standards of women and children in the State.The Performance Audit revealed deficiencies in providing delivery services to women, setting up facilities for newborn at delivery points, shortfall in infrastructure, etc.


Chapter III: A Performance Audit to assess the role of Kudumbashree in the socio-economic empowerment of women was conducted covering the period 2012-17. The Performance Audit revealed systemic deficiencies in the implementation of various schemes for the empowerment of women. There was no effective monitoring of the working of Micro Enterprises for ensuring sustained operation and profitability of the ventures. Works were awarded to Programme Implementation Agencies by following an opaque selection process.


Chapter IV: A Performance Audit was conducted on the functioning of KSSM covering the period 2012-17. The Performance Audit focused on assessing the effectiveness of various programmes/schemes implemented by KSSM, the efficiency of financial management and the status of internal control mechanism. The Performance Audit revealed that systemic deficiencies pointed out by auditors during the years 2012-15 were still persisting. Diversion of scheme funds was noticed. Applications received from potential beneficiaries were not efficiently processed in time, resulting in many of them being denied the benefits of the schemes. Internal control was weak.


Chapter V: Enhanced Advanced Billing, Accounting and Collection Utility System (eABACUS), is a billing, accounting and collection system developed by NIC and put to use in Kerala Water Authority. Audit noticed deficiencies in the process of billing, collection and accounting of water charges, in improving consumer satisfaction, in project and contract management and in IT controls, which stood in the way of eABACUS becoming a robust IT system.


Chapter VI: This Chapter contains two Compliance Audit paragraphs on ‘Role of Factories and Boilers Department in the safety of factory workers’ and 'Implementation of Inter-State Migrant Workmen (Regulation of Employment and Conditions of Service) Act, 1979'. Besides instances where funds released by the Government for creating public assets for the benefit of the community remained unutilised/blocked and/or proved unfruitful/unproductive due to indecisiveness, lack of administrative oversight and concerted action at various levels are also bought out in this Chapter.

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