Audit Reports

Himachal Pradesh

Overview

Performance Audit on Status of Direct Benefit Transfer (DBT) of Social Security Pension Schemes in Himachal Pradesh was conducted for the period 2017-21 to assess whether disbursement of benefits to beneficiaries was done as per scheme guidelines and whether the system(s) of disbursement of benefits was in compliance with the DBT framework as prescribed by Government of India. Six schemes were selected for the performance audit: three Government of India schemes under National Social Assistance Programme (NSAP), viz. Indira Gandhi National Old Age Pension Scheme (IGNOAPS), Indira Gandhi National Widow Pension Scheme (IGNWPS), Indira Gandhi National Disability Pension Scheme (IGNDPS); and three State Government schemes, viz. Old Age Pension (OAP), Widow Pension Scheme (WPS), and Disability Relief Allowance (DRA). All these six selected schemes were to be implemented through DBT, for which process re‑engineering was to be done in line with the prescribed DBT framework.

Download Audit Report

• Report of the Comptroller and Auditor General of India on Status of Direct Benefit Transfer of Social Security Pension Schemes in Himachal Pradesh for the year ended 31 March 2021
  _{(2.02 MB) Download}

• TOC
  _{(0.04 MB) Download}
• Introduction
  _{(0.80 MB) Download}
• Audit Approach
  _{(0.17 MB) Download}
• Coverage and Financial Management
  _{(0.12 MB) Download}
• Compliance with Direct Benefit Transfer (DBT) framework
  _{(0.08 MB) Download}
• Process of Social Security Pension Schemes' Implementation
  _{(0.22 MB) Download}
• Analysis of Information Technology (IT) application
  _{(0.13 MB) Download}
• Organization and management of Direct Benefit Transfer
  _{(0.12 MB) Download}
• Human Resource Management and Monitoring
  _{(0.07 MB) Download}
• Conclusion
  _{(0.06 MB) Download}