Audit Reports

Management of contracts was poor and there has been no system for independent assessment of the quality/quantity of work by third party. Due to poor management of the contracts and lack of monitoring for timely completion of the projects there was unfruitful/extra expenditure and excess............

of the following nature: Loss of ` 36.78 crore in five cases due to non-compliance with rules, directives, procedures and terms and conditions of contracts. (Paragraphs 3.1, 3.3, 3.9, 3.15 and 3.18) Loss of ` 75.68 crore in five cases due to non-safeguarding the financial interests of............

year 2013 i TABLE OF CONTENTS Reference to Paragraph Page Preface vii Overview ix to xiii CHAPTER-I : GENERAL Trend of revenue 1.1 1 Response of the Departments / Government towards audit 1.2 4 Inadequate corrective action on audit observations 1.2.1 4 Departmental Audit Committee meetings 1.2.2............

-submission/delay in submiss ion of details of g rants/ loans paid 3.2 65 Delays in Submission of Accounts/Audit Reports of Autonomous Bodies 3.3 66 Departmentally Managed C ommercial Activities 3.4 67 Inadequate departmental action on cases of m isappropriations, losses, defalcations etc. 3.5 68............

2012) that Rule 18 of OGFR has not been flouted as this rule provides for general principles for guidance of authorities that have to enter in to contracts or agreements involving expenditure out of Consolidated Fund of the State and for development of Minor Ports, no expenditure is incurred............

Public  Healt h,  Housing  and  Slum  Development  etc  were  engaged  (November  2009  and  Oct ober  2010)  on  renewable  annual  contracts  extending  up  to  three  ye ars.  Two  of  the  six  professional  staff  initially  deployed  left  their  jo b ............

Summary vii Chapter-I : General Sector 1.1 Introduction 1 1.2 Planning and conduct of Audit 2 Performance Audit 1.3 Functioning of Home (Police) Department 2 Compliance Audit Paragraph 1.4 Unfruitful expenditure (District Council Affairs Department)24 Chapter-II : Social Sector 2.1............

Guarantees Codal provisions stipulate that Bank Guarantees (BG) should be obtained from the contractors as a valid security towards performance of contracts. These had to be renewed on expiry and encashed in case of any default on the part of the contractor. Audit scrutiny in the test-checked............

Roads and major bridges Changes in designs, wrong assumptions, inept estimations and delayed executions Design changes after award of contracts, wrong estimates and failure to initiate the process of land acquisition resulted in time and cost over run in many cases. Some of them are as............

The evaluation of tenders had also not been consistent with the conditions spelt out in the tender documents, resulting in award of construction contracts to ineligible agencies during 2008-13. The eligibility criteria for hiring Project Management Consultants had been diluted year after year............