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Compliance Performance

Jharkhand

Report No. 2 of 2014 - Report of the Comptroller and Auditor General of India on General, Social and Economic (Non-PSUs) Sectors for the year ended 31 March 2013 of Government of Jharkhand

Date on which Report Tabled:

Tue 05 Aug, 2014

Date of sending the report to Government

Government Type

State

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Sector Finance

Overview

This Report comprises three Chapters: the first Chapter contains the financial profile of the State, planning and conduct of audit and follow up on Audit Reports. Chapter 2 of this Report deals with the findings of six performance audit reviews and one long paragraph and Chapter 3 deals with compliance audit in the various Departments. The Audit findings included in the Performance Audits and Compliance Audit paragraphs in this Report have total money value of Rs. 2,633.69 crore.

The audit has been conducted in accordance with the Auditing Standards prescribed for the Indian Audit and Accounts Department. Audit samples have been drawn based on statistical sampling as well as risk based judgemental sampling. The specific audit methodology adopted has been mentioned in each Performance Audit. The audit conclusions have been drawn and recommendations have been made taking into consideration the views of the Government. A summary of main audit findings is presented in this overview.

The review of Indira Awaas Yojana (LAY) was carried out to examine the implementation of the scheme in the backdrop of its objective to help rural people below the poverty-line (BPL) in construction of dwelling units and upgradation of existing unserviceable kutcha houses by providing assistance in the form of lump sum grant. The objective of LAY in providing housing to the rural poor was not fulfilled to the extent originally envisaged due to implementation lapses. There were deficiencies beginning with allocations of inter block/ inter GP funds without considering the actual housing shortage as required under the guidelines. Financial management was also affected due to short release of Government of India (Gol) as well as state share, treatment of advances as expenditure, diversion and suspected misappropriation of scheme funds, non-credit of interest amounts and non-utilisation of scheme funds which reduced the utilisation efficiency. Besides non-provision of LAY scheme benefits to additional identified BPL families, there were instances of non/improper preparation of permanent waitlist, fraudulent/multiple allotment of houses to ineligible beneficiaries due to non-transparent process adopted for selection of beneficiaries. There was lack of monitoring and evaluation at each level which deprived the scheme benefit of supervision and guidance.

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Report No. 2 of 2014 - Full Report
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