Audit Reports

Overview

This Report contains 24 Audit Paragraphs (excluding three general paragraphs) and three Performance Reviews. According to the existing arrangements, copies of the draft audit paragraphs and draft performance reviews were sent to the concerned Secretary to the State Government by the Accountant General (Audit) with a request to furnish replies within six weeks. The Secretaries were also reminded for replies. Besides, a discussion was arranged with the Chief Secretary to the State Government with participation of the Principal Secretaries/Secretaries of the concerned Departments, on the issues raised in the draft audit paragraphs, draft performance reviews, etc., for effective inclusion of the views/comments of the Government in the Audit Report. Despite such efforts, only 12 replies were received in respect of all the paragraphs and three reviews from the concerned Principal Secretaries/Secretaries to the State Government.

Mizoram has rich bamboo forests which covers about 6,447 sq km occupying 31 per cent of the total area (21,087 sq km) of the State. When the flowering is synchronous over the vast tracts to varying extent, the phenomenon is called gregarious flowering. Due to gregarious flowering, periodic rodent outbreaks (rapid multiplication of rat population within a short period) are caused, which devastates the jhum cultivation at the harvesting time causing famine. To combat the problems arising out of gregarious flowering of bamboo, the State Government introduced (August 2004) 'Bamboo Flowering and Famine Combat Scheme' (BAFFACOS). A performance review of BAFFACOS revealed shortcomings in the planning with no approved centralised objectives for the scheme. Different activities formulated and implemented by various Departments were neither related to utilisation of bamboo nor concentrated on population affected by bamboo flowering. There was no co-ordination amongst different Departments and activities were implemented in a standalone mode resulting in wastage, misuse, diversion of funds and creation of idle assets. Allocation of funds was done in an adhoc manner without any prioritisation of activities. The monitoring systems were found to be inadequate due to lack of regular flow of information to the Nodal Department and absence of field inspections. BAFFACOS did not address the core issue of utilisation of bamboo resources and providing livelihood to affected families.

Non allotment of 27 staff quarters constructed for Mizoram Hindi Training College even after seven years of its completion resulted in an idle capital expenditure of Rs.2.03 erore. Failure to ensure the availability of sufficient funds for construction of a girls hostel building at Mizoram Hindi Training College Complex, Aizawl resulted in non-completion of work for more than seven years rendering the entire expenditure of Rs.25.59 lakh unfruitful. Due to poor execution of work by the Mizoram State Sports Council the entire amount of Rs.57.35 lakh spent on construction of indoor stadium at Ramhlun, Aizawl, became wasteful. The Department also could not recover the amount of Rs.53.04 lakh from the contractor in the absence of a proper agreement.

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• Report of 2009 - Performance Audit on Civil of Government of Mizoram

• Preface
• Overview
• Chapter 1 - Performance Review
• Chapter 2 - AUDIT OF TRANSACTIONS
• Chapter 3 - Review Receipts
• Chapter 4 - State Public Sector Undertakings
• Appendices
• Glossary of Abbreviation