Audit Reports

12 Computer Assisted Scrutiny System 13 Maharashtra: 1,035 cases; Haryana: 369 cases; Kerala: 230 (only for FY 10 and FY 11, no list for FY 08 and FY 09 was generated by CIB, Kerala), Tamil Nadu: 471 (FY 09 and FY 10), Odisha: 116 (FY 09 and FY 10), Andhra Pradesh: 193 (FY ID) 14 Maharashtra:...............

Sh. G R Gupta was deputed as the National Level Monitor (NLM) during 5-9 July 2010 to look into the irregularities reported. The NLM made investigations and reported that the complaints were false. However, Shri Bharat Singh made a further representation in July 2010 raising objections on the...............

Schedule I to the Act); Use of contractors and machinery are not allowed (Paragraph Hand 12 of the Schedule I totheAct); Allotment of at least 50 percent of the works to GPs for execution (section 16 (5) oftheAct); and Administrative and technical sanction for all works to be obtained in...............

Besides, 50 per cent of the works were to be allotted to GP. It was therefore crucial to maintain proper records of employment demanded, employment provided, number of days of employment generated, entitlement foremploymentallowa nee, etc. It was noticed that the maintenance of basic records at...............

An associated problem due to the absence of the shelf of projects was observed in Punjab where 52 GPs in blocks Bhunga and Talwara (Hoshiarpur district) returned ^ 36.42 lakh during April 2008 to October 2010 as they could not utilize the grant released in 2007-08 to 2010-11 for want of shelf of...............

The per rural household employment, declined from 54 days in 2009-10 to 43 days in 2011-12. There was also a substantial decline in the proportion of works completed in 2011-12. It was also seen that Bihar, Maharashtra and Uttar Pradesh, which together account for 46 per cent of the rural...............

6 of 2013 There is adequate transparency in the processes involved. 7.2 Delay in Providing Employment and Unemployment Allowance Under para 5.4 of Operational Guidelines any person having a job card can apply for work to gram panchayat (GP) in writing, upon which the GP would issue him a...............

Table 1: Percentage of People Below Poverty Line in India (1973-2004) Report No. 6 of 2013 Years Rural 1 1 Urban Combined 1973 56.4 49.0 54.9 1983 45.7 40.8 44.5 1993 37.3 32.3 36.0 2004 28.3 25.7 27.5 Source: Eleventh Five Year Plan 2007-12 Volume III The Eleventh Five Year Plan document...............

incurred on wages of Programme Officer, his staff, assistance to GPs, expenses on stationery, mobility (excluding purchase of new vehicles), travel, computerization, training, IEC activities, monitoring, social Performance Audit of 41 Mahatma Gandhi National Rural Employment Guarantee Scheme...............

No. | of shortage 1 Assam 243 136 107 44 2 Gujarat* 13,715 5,371 8,344 61 3 Haryana 202 54 148 73 4 Himachal Pradesh* 3,243 1,055 2,188 67 5 Jammu & Kashmir* 4,131 889 3,242 78 6 Madhya Pradesh* 23,336 6,438 16,898 72 7 Punjab* 12,776 772 12,004 93 8 Uttar Pradesh 15,145 12,050 3,095 20 9...............

With a large and complex scheme such as MGNREGS, the use of a computerised MIS was not just a facilitator but the only meaningful way of consolidating the information generated in the basic records. The MIS was used by both Ministry and states as a tool for monitoring the implementation of...............

Support 25 4.5 Technical Support 27 4.6 Training 28 4.7 Information, Education and Communication (IEC) activities 29 Chapter5 FinancialManagement 31 5.1 Introduction 31 5.2 Financial Position under the Scheme 31 5.3 Unauthorised release of funds to States 32 Performance Audit of Mahatma Gandhi...............

The application for registration could be given on plain paper to the GP or an individual could appear personally and make an oral request (para 5.2 of Operational Guidelines). The Operational Guidelines also require that the job cards be issued to beneficiaries within 15 days of receipt of...............

6 of 2013 panchayats in 27 states and three Union Territories. The state/UT sample size varied from 50 in Dadra & NagarHavelito 4,600 in Uttar Pradesh. 13.2 The questionnaire The survey questionnaire, apart from capturing basic information about the beneficiary (age, education level, caste...............

Nirghat) 2 1241 PE 254.80 (INS Abhay, Agray, Ajay, Akshay) 3 SNF Class 718.84 (INS Ranvir, Ranvijay) 4 G Class 1055.82 (INS Godavari, Ganga, Gomati) 5 SNM 516.67 (INS Cannanore, Konkan, Kozhikode, Cuddalore) Total 2735.03 Our examination revealed choice of ships for undertaking MLU in deviation...............

An Introduction III 5 Report No. 31 of 2013 An efficiently managed refit programme also requires adequate infrastructure, spares, equipment and machinery etc. which in turn aids optimal availability of naval platforms which can discharge their operational roles efficiently and effectively. Given...............

period 2005-06 to 2009-10 revealed that out of 152 refits, in 66 cases (43.42 per cent) the planned duration was in excess of authorised duration by 5188 days. The details are tabulated below: Table 2.1 Type of refit Total no. of Extra refit Per cent of No. of excess days refits period extra...............

This Report has six chapters. Chapter 1 is introductory in nature. Chapters 2 to 5 contain audit findings. In Chapter 6, the conclusions have been summarised. Ministry/Integrated Headquarters Ministry of Defence (Navy) response The PA report was issued to the MOD and IHQ MOD (Navy) in December...............

Accounting of Refits and MLUs $ Audit Objective: Whether an effective Cost Accounting System, in relation to refits of Naval Warships was in place? 5.1 Introduction A mention has been made at paragraph 1.5 of Chapter 1 of this report regarding financial aspects of refits in Indian Navy, details...............

However, most of MLUs could not be started in time and their completion was also delayed significantly. We observed a delay of 5 to 67 months in 15 out of 18 ships identified for MLUs, while 10 MLUs were completed with a delay of upto 33 months. We also noticed that the entire package of MLU as...............

( in crore) Year Payment to Payment to Payment Total PSUs Private for Firms repairs abroad 2005-06 55.76 72.70 89.84 218.30 2006-07 66.63 115.55 57.50 239.68 2007-08 42.68 113.46 20.63 176.77 2008-09 25.25 147.20 38.47 210.92 2009-10 47.82 260.46 1.27 309.55 2010-11 42.10 217.72 56.03...............

Chart No. 4.1: Organogram of NDMA Performance Audit of Disaster Preparedness in India 27 Report No. 5 of 2013 4.2 Delay in constitution of Advisory Committee of NDMA DM Act provided for the NDMA Committee. Following the suggestions of constituting an Advisory Committee the Prime Minister...............

(Para no. 6.3.1) Performance Audit of Disaster Preparedness in India 157 Report No. 5 of 2013 j. DEOCs were limited to control room operations during monsoons. No manpower was provided for EOC in Burdwan and Birbhum districts while four contingency workers had been employed in Darjeeling. k................

meeting of the working group was held in March 2007, which finalised the format for PerformanceAudit ofDisaster Preparedness in India 19 Report No. 5 of 2013 ministries11 had sent their plans to MHA, which were pending with NDMA for comments. We noted that the Ministries of Environment and...............

These installation was completed at only three EOCs. Thus, connectivity between State radars were proposed to be installed in Control Room and the remaining ten EOCs Nainital and Mussoorie but were not installed due to non availability of land was yet to be established through VSAT. (August...............

Similarly, a control 3 room for NDRF operations was also housed institutions such as DRDO (for chemical emergency), BARC (for radiological in a temporary accommodation at the roof emergencies)3 4, HMI5 Darjeeling (for top ofthe Civil Defence Secretariat Building. mountain rescue) and defence...............

and engagement of an agency for MHA stated (December 2012) that NIDM evaluation of training programmes and had recruited one computer programmer overall impact assessment. on contract basis to maintain IDRN portal 8.1.6.2 Manpower management in and services of NIC were being NIDM requisitioned................

Report No. 5 of 2013 Executive Summary The world over Disaster Preparedness or Disaster Risk Reduction (DRR) is becoming the most prominent theme for Disaster...............

Report No. 5 of2013 PREFACE This Report of the Comptroller and Auditor General of India for the year ended March 2012 containing the results of the Performance...............

Disaster Management Guidelines on Management of Earthquakes issued in April 2007 Performance Audit of Disaster Preparedness in India Report No. 5 of 2013 Efforts for Disaster risk Mitigation and Reduction Chart 1.1: Components of Disaster Management Disaster Preparedness includes...............

the deficiencies in this regard were not recognised and remedied especially in Performance Audit of Disaster Preparedness in India 163 Report No. 5 of 2013 terms of deployment of suitable manpower, equipment and training. The Force Standard Operating Procedure are yet to be finalised and...............

OPF placed an order on M/s IIGM Pvt. Ltd., New Delhi in February 2009 for one set of Computer Aided Design/Manufacture (CAD/CAM) system costing ?2.26 crore. Though the system was received in the factory in August 2009, OPF took six months for commissioning the system. Against the annual...............

of Value Time No. of Value cases ( in lakh) taken cases C in lakh) OEFC 49 767.63 1-5 days 40 433.78 Test check applied on small sample OPF 14 57.32 1-5 days 150 224.57 - do - OCFS 2 1.06 1-6 days 19 63.87 - do - OCFA 109.01 1-17 days 2170 137.09 Data extracted from 11 sample of 3787 records...............

the same to the indent ors within the financial year._ Source of audit criteria Monthly production reports; and Policy on outsourcing of jobs; 5.1 General OEFG are responsible for meeting the requirements of GS & C items for the Services. Services resort to trade procurement/import of...............

of expenditure of ?26.95 crore towards labour and overhead in respect of 1246 closed warrants reflects failure of internal control mechanism, as the computer system allowed booking beyond the warrant quantity after its closure and the officers responsible to monitor the system failed to plug this...............

62 Performance of Ordnance Equipment Group of Factories Annexure-II (Referred to in Paragraph 5.2) Item-wise target, production, issue and shortfall during 2008-12 Sl. Name of Item Target Production Issue Shortfall Percentage Issue Value of No. of shortfall Price shortfall (In number) (' in...............

169 10.40 2145 17.68 1670 universal OEFC 635.97 233.49 312.93 Source: Annual Accounts of Ordnance and Ordnance Equipment Factories 18 Induction of Computerised Numerically Controlled machines is expected to achieve savings in terms of reduction of material and labour cost 51 Report No. 24 of...............

However, no significant improvement was seen. We observed that OEFG could meet only 56 per cent of total requirement of GS&C items of the Services during 2008-12. The performance of these factories was reviewed afresh with focus on the areas of production planning, utilisation of capacity,...............

meeting is required to be held well in advance so that the factories can 4 Army indicates minimum and tentative annual requirements to OFB for 5 years at a time. 7 Report No. 24 of 2013 resort to proper procurement planning. However, the target fixation meetings were held in Febmary, March,...............

Sealed Particulars AMC Annual Maintenance Contract APR Annual Provision Review ATN Action Taken Note B BPC Bulk Production Clearance c CAD/CAM Computer Aided Design/ Computer Aided Manufacture CFA Controller of Finance and Accounts CFF Combat Free Fall CGDA Controller General of Defence...............

c) Other farmer: A farmer cultivating (as owner or tenant or share cropper) agricultural land more than 2 hectares (more than 5 acres). Farmers who had taken Investment Loan for allied activities - Land holding was not the criteria for categorisation of farmers for investment loan for allied...............

accounts not included in the scheme 1. Chhattisgarh 22 493097 2. Gujarat 1 15220 3. Kerala 6 183272 4. Madhya Pradesh 1147 32063994 5. Maharashtra 1 95086 6. Odisha 30 334004 7. Punjab 8 532983 8. Rajasthan 4 94266 9. Tripura 38 1975743 Total 1257 35787665 In addition to the above, Audit noticed...............

Under the scheme, the Gol released a huge sum of over ? 52,000 crore to clear part of the dues of farmers against specific parameters based on the categorisation of farmers as Small / Marginal / Other farmers and the period of disbursal of loan, its overdue and unpaid position. Overall, the...............

2) for the year ended 31 March 2010 1.1.1 Introduction Himachal Pradesh with a total geographical area of 55,673 square kilometres (sq kins) had a road network of only 288 kms1 when it was formed in 1948. This increased to 31,216 kms2 as of March 2010. State Highways (SHs) are arterial...............

released ?97 lakh (March 2005) out of RSVY funds for setting up of Information Technology (IT) Society in Chamba district which included purchase of computer accessories (51.40 lakh), furniture (10.99 lakh), PVC flooring (2 lakh) for DC office, payment to contractor for upgradation of...............

4 Baijnath, Bilaspur-I, Chamba, Chopal, Dharampur, Kullu-I, Palampur, Rampur and Shillai. 5 (i) Sansai-Chobin road (ii) Piplughat to Sariun Khas road (iii) Jhajjakothi to Matiund road (iv) Antrawali to Paban road (v) Sarkoli to Kiari road (vi) Dhabas to Baghar road (vii) Neoty to Lakhwati road...............

the following items was to be reimbursed by the GOI to the State Government: Purchase of vehicle for State AYUSH Drug Controller; Expenditure on computerisation of office of AYUSH Drug Controller/Licensing Authority; Expenditure on collection of statutory/ survey samples; Expenditure on...............

Release of payments to the work supervisors without measurement of completed works in contravention of the established codal provisions left huge room for fraudulent and unfair practices by the program managers. Quality of infrastructure created remain unverified with reference to technical...............

Absence of prudent planning by the Department is reflected in the low enrolment in the range between 53 per cent to 64 per cent of students in the general degree colleges during 2005-10, as discussed in Paragraph 3.1.13.1. Thus, to develop human resources at the post school stage,...............

(+) or decrease (-) in 2009-10 over 2008-09 1. Sales tax/VAT 41.59 53.72 62.04 77.51 85.94 (+) 11 2. State excise 1.46 1.65 1.69 1.87 2.10 (+) 12 3. Stamp duty and regis-0.17 0.21 0.23 0.46 0.39 (-)15 tration fee 4. Taxes on vehicles 4.35 5.01 5.37 5.50 6.71 (+) 22 5. Taxes on goods and 0.99...............

assistance Contrary to the decision of Departmental Screening Committee, the State Institute of Rural Development proceeded with construction of a Computer Laboratory Building by diverting Central assistance of? 15 lakh meant for construction of Extension Training Centre. The State Institute of...............

... ... 2.00 ... 2.00 20. Constn. of Addl. Class Room of P/S-I at Ngopa 21. Constn. of M/Truck road from NE 22.00 2008-09 --- --- --- --- 8.00 --- 8.00 Khawdungsei to Tuivai (Mausamchhuah) 22. Constn. of M/Truck road from Teikhang 9.00 2008-09 --- --- --- --- --- 5.00 --- 5.00 to Vawngzawl (WRC...............

11- Major Head-3451-Secretariat-Economic Services- The savings of 0.91 crore were due to non-sanction by the Finance Department of the computerisation billing process under scheme ‘Information Technology’ and 0.39 crore was due to non filling up of vacant posts. Grant No. 13- Major...............

As indicated in Appendix 1.1 the State’s population increased from 5.07 crore in 2001 to 6.04 crore in 2011 (Provisional figure) recording a decadal growth of 19.13 per cent. The percentage of population below the poverty line was 16.63 per cent as compared to the all-India average of 21.92 per...............

Short comings noticed in MIS are discussed as under: 3.6.5.1 Delay in computerization of online Warehouse Management For better efficiency of website and to develop new applications for making all warehousing online, to expedite the activities of all modules in a single application, APSWC...............

Table 1.1 -Total number of PSUs Type of PSUs Working PSUs Non-working PSUs1 Total Government companies 492 243 73 Statutory corporations 3 - 3 Total 52 24 76 Source: Information furnished by the State Government and PSUs 1.1.2 Out of 52 working State PSUs, 19 PSUs4 had finalised their annual...............

and health centers expressed dissatisfaction over the quality of supply of power resulting in inability to use advanced electrical appliances, computers, testing equipments due to unreliable power supply during day time (NPDCL). Some beneficiaries desired to have supply of power at...............

Vulnerable ports were open on the computers connected to the network, exposing the system to attacks of viruses and hackers. The application is deficient of validation checks and input controls. HT billing components were excluded from the software necessitating manual calculations/...............

Report No. 5 of 2014 (Public Sector Undertakings) Annexure -1.1 Statement showing particulars of up-to-date capital, loans outstanding and manpower as on 31...............