Audit Reports

Overview

This Report comprises three Chapters. Chapter I includes four performance audit reviews, Chapter II includes 25 paragraphs on audit of financial transactions of various Government departments and Chapter III includes a report on an integrated audit of the Scheduled Tribes Development Department.
 
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 methods as well as on judgemental basis. The specific audit methodology adopted for programmes and schemes  has been mentioned in the reviews. The audit conclusions have been drawn and the recommendations made, taking into consideration the views of the Government. The audit findings are given below:

The State Horticulture Mission was launched in 2005-06 to give new momentum to the development of horticulture, generate employment and enhance farm income. The Perspective Plan for the Mission period (2005-2012) was not prepared. The Annual Action Plans for 2005-08 were prepared without basic data from district/field lev el agencies, as a result of which the targets were unrealistic. A total amount of Rs 267.90 crore was received from Central and State Gov ernment during 2005-09, of which  Rs 112.34 crore (42 per cent) remained unutilised with the State Horticulture Mission, the district Missions and other implementing agencies as of March  2009. There was excess payment of assistance of Rs 2.16 crore to farmers for ginger and turmeric crops and non-payment of assistance of Rs 51.81 lakh for  pepper crops in the four test-checked districts under the area expansion programme. The total area under cultivation of major crops, namely pineapple. pepper and ginger declined in 2007-08 as compared to 2004-05.  despite expenditure of Rs 10.93 crore during 2005-08 under the area  expansion programme. The areas under banana and turmeric crops showed  only a marginal increase. In the Idukki and Wayanad districts, the production of pepper decreased despite spending Rs 34.46 crore under the scheme.  Rejuvenation of pepper gardens' during 2005-08. Subsidy of Rs 3.25 crore, earmarked for pack houses, mobile processing units and cold storages during  2005-09 was not utilised due to poor response arising out of low subsidy rates.
    
The National Rural Health Mission was launched by Government of India in April 2005 for strengthening rural health care institutions by providing  adequate infrastructure facilities and funds. In Kerala, the State Health Mission was set up in September 2006. A review of the implementation of the National Rural Health Mission revealed improvements in the flow of funds to rural health institutions, upgradation of infrastructure in some health  institutions and better health awareness among the rural population. Although sample household surveys were carried out in the three test-checked districts, facility surveys required to identify health care needs of rural areas were conducted only in Community Health Centres though the guidelines stipulated that these were also to be carried out in Primary Health Centres and Sub Centres. The Perspective Plan for the Mission period was not prepared.  During 2007-08 and 2008-09, National Rural Health Mission funds of Rs 1.48  crore were spent on activities not approved by Government of India in the annual Programme Implementation Plans and Rs 51.86 lakh was diverted  without their approval. Accredited Social Health Activists selected during  2007-08 and 2008-09 were not imparted training in three out of five prescribed modules. Availability of manpower, infrastructure and equipment in Community Health Centres and Primary Health Centres did not meet the  Indian Public Health Standards. Guidelines for procurement of medicines  prescribed by Government of India were not followed. Penalty of Rs 3.18 crore for delayed supplies of medicines was not levied. An effective Health  Management Information System was not set up even though hardware and  software valuing Rs 4.70 crore were procured for this purpose. Under the  'Integrated Disease Surveillance Project', hardware and accessories procured  for Rs 54.82 lakh for video-conferencing units at the district level were lying  idle as the State level video-conferencing unit had not been set up due to non provision of space by the Director of Health Services.

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

• Preface
• Overview
• Chapter 1 - Performance Audit
• Chapter 2 - AUDIT OF TRANSACTIONS
• Chapter 3 - Integrated Audit
• Appendices