Professional Documents
Culture Documents
PART-I
Introductory:
The accounts of the Director, Soil & Water Conservation Department,
Mizoram, Aizawl, for the period from 01.11.2012 to 31.05.2014.were test
audited by an audit party from the office of the Principal Accountant General
(Audit), Mizoram, Aizawl during the period from 17.06.2014 to 25.06.2014.
Incumbency:
During the period covered by audit, the under mentioned officers held
the post of the Director and the Drawing and Disbursing Officer (DDO) of
the office, as shown against each of them:Head of office:
Period
Sl.
No
.
Name
Designation
1.
Director
From
To
01.11.2012
31.05.2014
Sl.
No
.
Name
Designation
Director
2.
Hualthanga Chhakchhuak
From
To
01.11.2012
31.05.2014
31.05.2014
Years
2012-13
(from 01.12.12
onwards)
2013-14
2014-15 (upto
May 2014)
Allocation
Expenditure
Excess (+)/
Savings (-)
121.928
111.939
574.207
-3305.00
90.33
376.35
109.67
157.32
3150.00
4.981
95.63
----
121.928
111.939
574.207
-3304.95
90.33
376.35
109.67
157.32
3150.00
4.98
95.63
----
----(-) 0.05
-----------
Plan
Non-plan
RKVY
CSS
NLUP
Plan
Non-plan
RKVY
CSS
NLUP
Plan
Non-plan
RKVY
CSS
NLUP
Disclaimer Note:
The Inspection Report has been prepared on the basis of information
furnished and made available by the auditee unit. The Principal Accountant General
(Audit), Mizoram, Aizawl disclaims any responsibility for any misinformation
and/or non-information on the part of the audit entity
PART II/A
NIL
PART II/B
Para 1: Implementation of New Land Use Policy- observations thereof.
The Government of Mizoram, Soil & Water Conservation Department is committed to
implement Rubber, Coffee and Broom Plantations as family oriented schemes under
New Land Use Policy (NLUP) with the following main objectives:
In order to implement the schemes, as per Modified Model Scheme on Rubber, Coffee &
Broom Grass plantation under NLUP physical and financial targets set by the Department
are shown below:
(Physical in hectare/family and ` in lakh)
Target
Sl.
No.
Trade
Rubber
1
3rd Year
2011-12
Phy. Fin
4th Year
2012-13
Phy.
Fin
Phy.
Fin
500
1500
3000
2500
1500
450.00
175.00
1025.00
825.00
1000
1500
(b) maintenance
500
2500
1500
1000
350.00
3000
1050.00
5000
1700.00
4000
1300.0
2000
(a) Creation
1000
2000
2000
(b) Maintenance
1000
3000
4000
(a) Creation
200
61.00
200
(b) Maintenance
Total
525.00
500
Coffee
3
2nd Year
2010-11
Phy. Fin
(a) creation
Broom grass
2
5th Year
2013-14
1st Year
2009-10
Phy. Fin
1700
586.00
500
157.50
500
172.00
300
2000
109.50
300
200
500
300
5000
1732.50
8500
2897.00
6800
600
2234.5
0
3500
1050
Source: Modified model scheme NLUP Annexures - II, IV,VI & VII
Amount Drawn
Date
Amount
Chequ
e No.
Date
Amount
201213
21.12.1
2
17379800
0
642708
16.01.1
3
84984300
21.01.1
3
28.01.1
Delay
(In
days)
Amount
84796300
123000
3
28.01.1
3
642716
SubTotal
08.02.1
3
SubTotal
Total
06.03.1
3
15669692
0
642741
642740
642773
26.03.1
3
26.03.1
3
SubTotal
05.07.1
3
84984300
88813700
88813700
3473036
88392336
19.02.1
3
25.02.1
3
25.02.1
3
04.03.1
3
04.03.1
3
07.03.1
3
14.03.1
3
25.03.1
3
793000
1423750
4092000
62720
24
24600
24
10000
27
69133200
34
10062900
45
85602170
17379800
0
13669692
0
3140300
release from k-deposit
11.07.1
1937130
3
15.07.1
800000
3
15.07.1
7034000
3
16.07.1
2791000
3
23.07.1
1217300
3
23.07.1
50
3
6
10
10
11
18
24.07.1
3
24.07.1
3
26.07.1
3
642779
03.09.1
3
9400000
993994
SubTotal
03.08.1
3
13019692
0
Total
15669692
0
04.09.1
3
9400000
SubTotal
Total
for
201213
201314
6500000
744915
19
108000
19
462500
21
15094895
release from k-deposit
03.08.1
105446800
3
07.08.1
424000
3
07.08.1
925000
3
12.08.1
2764550
3
13.08.1
139600
3
14.08.1
1147000
3
14.08.1
120000
3
19.08.1
62720
3
21.08.1
66500
3
26.08.1
96000
3
26.08.1
1798200
3
02.09.1
7450000
3
4
4
9
10
11
11
16
18
23
23
30
120440370
04.09.1
3
24.09.1
3
25.09.1
3
27.09.1
3
21500000
7000
20
120000
21
487000
23
9400000
22114000
33989492
0
334784071
29.11.1
3
31500000
0
645138
12.02.1
4
13.02.1
4
14.02.1
645140
4
SubTotal
645139
645157
20.03.1
4
20.03.1
4
20.03.1
645159
4
20.03.1
645160
4
SubTotal
645158
Total
for
201314
10967400
0
Yet to be released to
implementing officers
as of date
16437200
do
10349028
do
13646022
8
43360000
Yet to
be
drawn
as of
date
40886000
do
43285600
do
51008172
do
17853977
2
31500000
0
Nil
It can be seen from the above table that the Department released funds to the bank
account (Mizoram Rural Bank) of implementing District Officers after a delay ranging
from 04 days to 92 days from the date of sanction.
Further, it can be seen that an amount of ` 1364.60 lakh for the year 2013-14 was yet to
be released to the implementing District Officers till date. Moreover, a sum of `1785.40
lakh was drawn and deposited into treasury under 8782 - Cash Remittance vide Challan
Nos.17595,17596,17597,& 17598 dated 29.03.14.
Thus, delay and non-release of funds to the implementing agencies is bound to have an
adverse effect on implementation of the schemes which is against the interest of the
beneficiaries. Further, parking of fund under 8782-Cash Remittance without releasing
to the concerned implementing agencies is bound to hamper the execution of the
scheme.
Reasons for delay and non-release of funds to the implementing agencies besides
parking of funds under 8782-Cash Remittance may please be stated to audit.
(ii)
monthly/quarterly/annual
progress
reports
from
the
implementing
Para 2: Drawal and retention of money in order to avoid lapse of budget grants.
According to Rule 290 of the Central Treasury Rules, Vol.-I, and Rule 100(2) of the
Receipts and Payment Rules 1983 which is being followed by the State Government,
no money should be drawn unless it is required for immediate disbursement. Also, as
per the said Rule, no money should be drawn at the fag-end of the year to avoid
lapse of budget grants.
Further, Rule 56 of General Financial Rules (GFR) 2005 provides that:
(1) Departments of the Central Government shall surrender to the Finance
Ministry, by the dates prescribed by that Ministry before the close of the
financial year, all the anticipated savings noticed in the Grants or
Appropriations controlled by them. The Finance Ministry shall communicate
the acceptance of such surrenders as are accepted by them to the Accounts
Officer, before the close of the year. The funds provided during the financial
year and not utilized before the close of that financial year shall stand lapsed at
the close of the financial year.
(2) The savings as well as provisions that cannot be profitably utilised should
be surrendered to Government immediately they are foreseen without waiting
till the end of the year. No savings should be held in reserve for possible future
excesses.
(3) Rush of expenditure, particularly in the closing months of the Financial
Year, shall be regarded as a breach of financial propriety and shall be avoided.
It was noticed from the records that contrary to Rule ibid, the Director, Soil & Water
Conservation (S&WC), Aizawl, Mizoram had drawn an amount aggregating to
`1829.97 lakh during March of 2013 and shown as expended. However, it was seen
that the department deposited the entire amount into treasury through challan (8782Cash Remittance) and expenditure incurred in the subsequent year as detailed below:
(` in lakh)
Sl.
No.
1
Particular
NLUP
(2012-13)
Cheque No.
& date
642741
dt.26.03.13
Treasury
Challan
No. & date
1366.97 15330
dt.30.03.13
Amount
drawn
Amount
Remark
deposited
into treasury
1366.97 Amount withdrawn
and utilized during
RKVY
(2012-13)
RKVY
(2012-13)
642742
dt.28.03.13
642739
dt.25.03.13
Total
226.00
15331
dt.30.03.13
237.00
15332
dt.30.03.13
1829.97
Further, it was seen that the Director, S&WC, Aizawl, Mizoram had drawn an
amount aggregating to ` 3150.00 lakh during March of 2014 and shown as expended.
However, it was seen that the department deposited the entire amount into treasury
through challan (8782-Cash Remittance) and into the joint Mizoram Rural Bank A/c of
Director, S&W and Nodal Officer, NLUP as detailed below:
Sl.
No.
Particular
NLUP (2013-14)
NLUP (2013-14)
NLUP (2013-14)
Cheque
Amount
No. &
drawn
date
(` in lakh)
645138
dt.12.02.1
1096.74
4
645139
dt.13.02.1
4
645140
dt.14.02.1
4
Treasury
Challan No.
& date
Amount
deposited
into treasury
Remark
Yet to be
expended as
of date
Yet to be
expended as
of date
NLUP (2013-14)
NLUP (2013-14)
NLUP (2013-14)
NLUP (2013-14)
645157
dt.
20.03.14
645158
dt.
20.03.14
645159
dt.
20.03.14
645160
dt.
20.03.14
433.60 17595
dt.29.03.14
408.86 17598
dt.29.03.14
432.86 17596
dt.29.03.14
510.08 17597
dt.29.03.14
1785.40
Total
3150.00
It is seen that the department drew and deposited the amount on the last day of
the financial year without incurring any expenditure just to avoid the lapse of budget
grant which was contradictory to the established rules. Further, the savings as well as
provisions that cannot be profitably utilized should be surrendered to the Government
immediately. Circumstances under which this was not done may please be clarified to
audit.
Comments in this regard may be offered from the Government of Mizoram
please.
Para 3: Implementation of RKVY Scheme observations thereof:
(iv)
(v)
(vi)
(vii)
In tune with the objectives of RKVY as stated in its guidelines, the Soil & Water
Conservation Department, GoM evolves the following objectives as can be seen
from its SHELF OF PROJECT.
(1) Control and prevention of soil erosion in the upper, middle and lower
reaches.
(2) Conservation of rain water to enhance production and productivity of
agriculture land in the middle and lower reaches.
(3) Improvement of current jhum lands.
(4) To minimize water scarcity during lean season.
(5) Enhancement of socio-economic status of stake holders.
Components of works under the scheme are as follow:
(i)
Stream Bank erosion control
(ii)
Check dams across of drainage line
(iii)
Rain/run-off water harvesting structures
(iv)
Contour trenches for run off detention
(v)
Agro-forestry/afforestation of degraded lands
(vi)
Terracing on slope lands
Expenditure sanction for the year 2013-14 for implementation of RKVY Stream -I
Sanction no.& date Amount
Particulars
(` in lakh)
(1)No.
226.00 5(five) nos. of watershed projects as below:
B.18011/3/20121) chemphai WRC Area,Kolasib District ` 53.40 lakh
SC,DT.24/1/14
2) Vaipuanpho, Ailawng, Mamit District ` 57.48 lakh
3) Mat watershed(Saithah) Hnahthial, Lunglei District `
54.35 lakh
4) Dilmawng zau , Zobawk, Lunglei District ` 56.70 lakh
5) Tampang zau, Sihtlangpui, Chawntlang, Lawngtlai Dist.
` 4.08 lakh
(2)
104.00 2(two) nos. of watershed projects as below:
No.B.18011/3/2012(1)Durtlang Leitan, Tuipawl watershed,Aizawl - ` 63.718
SC,DT.14/3/2014
lakh
(2)Gabaicherra watershed, Thinghlun, Mamit District. `
40.282 lakh
TOTAL
330.00
Expenditure sanction for the year 2012-13 for implementation of RKVY Stream -I
Sanction no.& date Amount
Particulars (Project)
(` in lakh)
(1)No.
238.00 3(three) nos. of watershed projects as below:
B.18011/3/20121) Dapzar-Hmunpui watershed,Aizawl District - ` 65.82
SC,dt.1/2/2013
lakh
2)Maicham and Varhva watershed, Serchip dist. `
82.48lakh
3) Chalkhan Zau , Tuisen lui watershed, Sailam, Serchip
dist. ` 89.70 lakh
(2)
No.B.18011/3/2012SC,Dt..22/3/2013
No.B.18011/3/2012SC,Dt..28/3/2013
TOTAL
For the implementation of the scheme under RKVY, beneficiaries were selected
for various project works such as terracing, stream banking erosion
control(SBEC), Agro forestry, construction of water tanks, check dams, land
development etc. In this regard no records were found as to how beneficiaries
were selected for the various project works.
(ii)
During scrutiny of records it was observed that the Directorate, S&WC year after
year had not been able to utilize the allocated fund under RKVY scheme as can
be seen from below:
Year
2012-13
2013-14
Allocation
Sanction/Expenditure Saving (`
(` in lakh) (` in lakh)
in lakh)
1000
701
299
580
330
250
Total
549
The scheme being Additional Central Assistance and 100% funded by the Central
Government, it is a huge loss of resources, opportunity not to utilize the full amount
of fund allocated under the scheme.
Steps may be taken for optimum utilization of the full amount of allocated fund
under intimation to audit.
Para 4: Purchase of Rubber poly bag plant for ` 50.80 lakh under RIDF-NABARD,
2013-14 Observations thereof:
Test check of records, cash book, vouchers of the Directorate of Soil & Water
Conservation, Aizawl revealed that the office had incurred an expenditure of
`50,80,000.00 , supply order no. G.28020/5/2013- DTE(S&WC),dated 15 th July,
2013 for the purchase of Rubber Poly bag plant (RRIM-600/RRII-105) for Rubber
plantation for Kolasib, Lunglei and Serchip districts from BISHNU PADA
BHATTACHARYA, Chandrapur, North Tripura under RIDF-XVII-NABARD as
given below:
Date (as
per cash
book)
Vr
No.
5/8/13
-do-do-
44
45
46
104, 12/8/13
105,12/8/13
107,12/8/13
-do-
47
106,12/8/13
10,80,000
-do-
48
108, 12/8/13
6,80,000
Total
60,000 nos.
50,80,000
Scrutiny of records revealed that till date there were no such documents in support of
the materials being received such as delivery challan, Utilisation Certificates from
the concerned district officers, APRs for received of the material from the
beneficiaries; monthly/quarterly reports of plantation, percentage of survival etc. In
the absence of such records, audit cannot ascertain the actual disbursement and
utilization of material disbursed to the beneficiaries.
The same may be obtained and produced to audit.
Para 5: Purchase of stationery items beyond financial limit.
As per Delegation of Financial Powers (DFP) Rules, 1978, as amended in 2011, the
Director, Soil & Water Conservation Department may accord expenditure sanction
for local purchase of stationery stores limited to ` 40,000 per annum.
Test check of the records of the Directorate revealed that the Director, S&WC
accorded expenditure sanctions towards purchase of stationery items during 2013-14
beyond the annual financial limit. The expenditure incurred by the drawing and
disbursing officer of the Directorate, S&WC during 2013-14 against the admissible
limit is shown below:
Table
Year
2013-14
Admissible limit
0.40
(` in lakh)
Excess
Expenditure
expenditure
5.16
4.76
Details of expenditure incurred for purchase of stationery and allied items are shown
in Annexure-I. It can be seen from the above table that against the admissible limit
of ` 0.40 lakh during 2013-14, the Directorate incurred expenditure ` 5.16 lakh
thereby an excess expenditure of ` 4.76 lakh for purchase of stationery items.
The excess expenditure of ` 4.76 lakh may be regularised by obtaining ex-post facto
sanction from the government.
PART III
NIL
AAO
AO/OA-I
DAG