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Nagaland

Report No. 1 of 2013 - Performance Audit of Government of Nagaland

Date on which Report Tabled:

Thu 18 Jul, 2013

Date of sending the report to Government

Wed 03 Apr, 2013

Government Type

State

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Sector Industry and Commerce,Agriculture and Rural Development,Social Welfare,Social Infrastructure,Education, Health & Family Welfare,Transport & Infrastructure,Taxes and Duties

Overview

This Report contains 11 audit paragraphs, two Performance Audits - Implementation of 'Mahatma Gandhi National Rural Employment Guarantee Scheme (MGNREGS) in Nagaland and 'Implementation of Watershed Development Programmes in Nagaland' and Integrated Audit of Veterinary and Animal Husbandry Department. According to the existing arrangements, copies of the draft audit paragraphs and draft performance audits were sent to the Secretary of the Department concerned by the Accountant General (Audit) with a request to furnish replies within six weeks. Replies were not received from the Departments concerned in respect of three audit paragraphs.

Mahatma Gandhi National Rural Employment Guarantee Scheme aimed to enhance livelihood security of rural households by providing at least 100 days of guaranteed wage employment in every financial year to every household whose adult members volunteer to do unskilled manual work. However, performance of the MGNREGA in the State for the last five years could not achieve guaranteed wage employment due to improper planning made in the perspective plan. The Department also randomly issued job cards and as a result job cards were misused. Several instances of un-executed projects, execution of non-permissible projects and diversion of projects outside the Perspective plan had defeated the purpose for which the scheme was designed. Implementation of convergence programmes in the State was not encouraging as the public was not aware of the schemes and were not executed according to the approved action plan. Absence of monitoring mechanism in the State also adversely affected the implementation of scheme. Mandatory inspections by State level, district level and block level were not carried out. Auxiliary objectives were not achieved due to the execution of low prioritised works.

Failure of the Drawing & Disbursing Officer and Treasury Officer to exercise statutory checks envisaged in Receipts and Payments Rules resulted in fraudulent drawal of RS 30.65 lakh. The Executive Engineer, Medical Engineering Division, Kohima incurred an excess expenditure of RS 1.32 crore due to non-acceptance of the lowest bid. The delay in handing over the site to the contractor is fraught with the risk of further cost escalation. Principal Director of Health & Family Welfare fraudulently drew RS 86.24 lakh for procurement of Computer Hardware items, Hospital linen, etc on the basis of fictitious bills. Principal Director, Health & Family Welfare Department incurred an avoidable expenditure of RS 101.56 lakh on procurement of Machinery & Equipments, Hospital linen, etc by allowing inconsistent rates to different suppliers.

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Report No. 1 of 2013 - Full Report
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