Audit Reports

Overview

This Report of Government of Chhattisgarh for the year ended 31 March 2019 has been prepared for submission to the Governor of Chhattisgarh for being laid before the State Legislature. This Report contains two parts:

Part-I deals with the results of audit of Departments of Government of Chhattisgarh under General, Social and Economic Sectors. It contains significant results of Performance Audit findings of the Departments of Panchayat and Rural Development, Public Works and Women and Child Development and Compliance Audit findings of Water Resources Department of the Government of Chhattisgarh.

Part-II of this Report is based on the audited / provisional accounts of the PSUs and the information furnished by them for the years for which the accounts were in arrears. The impact of finalization/ revision, if any, of the accounts by the PSUs would be reflected in the future reports.

The instances mentioned in this report are those which came to notice in the course of test audit during the period 2017-19, as well as those which came to notice in earlier years, but could not be reported in the previous Audit Reports. Instances relating to the period subsequent to 2017-19 have also been included, wherever necessary. 

PART- I

PA on Pradhan MantriAwaasYojana- Gramin (PMAY-G)

The State Government did not prepare State specific policy framework in line with strategic goals with housing security. The scheme covered only 65 per cent of eligible beneficiaries as 35 per cent of additional beneficiaries identified by the Department remained outside the Permanent Wait List (PWL) as of September 2020. Funds received from the GoI were transferred with delays (6 to 225 days) to the State Nodal Account and funds of ` 896.22 crore were short released by State Government during the three year period 2016-19. 43,930 beneficiaries (15.19 per cent) were not paid full amount of assistance despite completion of houses. There were instances of delay in release of first instalment to beneficiaries ranging up to 812 days after sanction of houses and transfer of assistance in wrong bank account

PA on Construction of State Highways and Major District Roads

The Road Policy of Chhattisgarh 2002 was not adopted as of the date of audit. The department lacked a transparent system of prioritization of roads for selection, funding and execution by various executing agencies. In the absence of a road database and non-establishment of Road Management System, comprehensive planning for undertaking road works was yet to be established. Road works were awarded without prior clearance of the forest department and without obtaining permissions from required agencies in some cases.

There were instances of misclassification of funds, and inclusion of works in the budget without obtaining administrative approval, irregularities in sanction of variation and grant of time extension. Deficiencies in the preparation of estimates, non–compliance with Indian Road Congress specifications and instances of undue favour to contractors were also noticed. Road Safety Audit was not got conducted by an Independent agency.

Performance Audit of Integrated Child Development Services (ICDS)

The supplementary nutrition was not provided to 30.72 lakh children (out of 135.42 lakh)  of the age group of 0-6 years and 3.81 lakh pregnant and lactating mothers (out of 26.13 lakh) during the period 2014-15 to 2018-2019. There was a gradual decline in the actual number of beneficiaries of the scheme over the years during the audit period. Aadhaar seeding of both beneficiaries and Anganwadi workers/helpers was not yet fully achieved, despite sanction of funds by the GoI.

Department was not able to ensure quality of meals as envisaged in the scheme guidelines, due to delays in sending the samples or non-receipt of Ready to Eat (RTE) food packet’s test reports from the laboratories, and deviation in the tolerance limits in nutritional value from National Food Security Act (NFSA) standards. Early Childhood Care and Education curriculum was implemented with delay of more than two years and medicine kits for AnganwadiCentres (AWCs) were not procured.

Availability of infrastructure and equipment in AWCs was deficient vis-à-vis norms and lack of basic facilities, such as drinking water, toilet, playing area, store room, ramp, electricity, cooking and feeding utensils, equipment for cooking, essential drugs and material for monitoring health severely constrained the functioning of the AWCs. Only 37,407 AWCs were operating from dedicated buildings with delays in completing the construction of buildings of 5,915 AWCs and non-use of 1,487 AWC buildings due to dilapidated conditions and long distance from the habitations. Monitoring of AWCs was poor as was evident from acute shortfall in field visits by Child Development Project Officers and Supervisors.

Compliance Audit Observations

The two Audit Paragraphs covered in this Report relate to Water Resource Departments and contain deficiencies like unfruitful expenditure and undue advantage to contractor.

 

PART-II

Compliance Audit Observations (PSUs)

Compliance Audit observations included in this Report highlight cases of non-compliance by the State PSUs with established policies, rules and regulations that had financial implications. The two audit paragraphs included in this report relate to Chhattisgarh State Industrial Development Corporation Limited, containing observation on short recovery of service charges and lease rent from private party and short collection of land premium and lease rent from a private party.

Download Audit Report

• Report No. 2 of 2021 - General, Social & Economic Sectors and Public Sector Undertakings, Government of Chhattisgarh

• Index
• Preface
• Chapter-1- Overview
• Chapter-2- Performance Audit
• Chapter-3- Compliance Audit Observations
• Chapter-4- Functioning of State Public Sector Undertakings (PSUs)
• Chapter-5- Functioning of Power Sector PSUs
• Chapter-6- Functioning of PSUs (Non-Power Sector)
• Chapter-7- Compliance Audit Observations. PSU
• Appendices