Financial Performance

Report of 2011 - Financial and Performance Audit on Civil, Commercial and Revenue of Government of Mizoram

Date on which Report Tabled:
Date of sending the report to Government:
Government Type:
Sector Taxes and Duties,Finance,Transport & Infrastructure,Power & Energy,Industry and Commerce,Information and Communication,Environment and Sustainable Development,Art, Culture and Sports,Agriculture and Rural Development,Social Welfare,Education, Health & Family Welfare,Social Infrastructure,Local Bodies


This Report contains 16 Audit Paragraphs (excluding three general paragraphs) and three Performance Reviews and one Chief Controlling Officer based Audit. According to the existing arrangements, copies of the draft audit paragraphs, draft performance reviews and draft Integrated Audit were sent to the concerned Secretary to the State Government by the Principal Accountant General (Audit) with a request to furnish replies within six weeks. The Secretaries were also reminded for replies. Besides, a demi-official letter was also sent to the Chief Secretary to the State Government 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, replies were not received in respect of one performance review, one Chief Controlling Officers based Audit and six audit paragraphs from the concerned Principal Secretaries/Secretaries to the State Government.

The Government of India had formulated the National Education Policy in the year 1986 and Right to Education Act in 2009 which inter-cilia provided Universal Elementary Education of good quality for education to children in the age group 6-14 years through provision of schools with appropriate infrastructure within an approachable distance. The Sarva Shiksha Abhiyan (SSA) was launched in 2001 to achieve the goal of Universal Elementary Education through a time-bound integrated approach, in partnership with states and Right to Education Act, 2009 was introduced in the State only during March 2011. Mid Day Meal (MDM) programme was also launched with an aim to give a boost to the universalisation of primary education by increasing enrolment, retention and attendance and simultaneously improving the nutritional status of students in primary classes. The programme was further extended to students of middle schools.

Performance Review on Elementary Education has revealed some positive points especially with specific reference to the uninterrupted implementation of MDM despite constraints in terms of flow funds and foodgrains for the scheme. However, Elementary Education program in the State, the stakeholders and the program managers of Elementary Education in the State are still faced with an uphill task in bringing about qualitative outcome of this vital program. There were number of areas that reflect poor implementation at the ground level contributing to the overall deficiencies in program execution. The performance of SSA in the State revealed that due deficiencies in planning at Village and District level which was to be based on realistic projection of need assessment of the districts. In the absence of effective monitoring and supervision, there were flaws in record keeping and maintenance of accounts and handling of funds at different levels of execution of programme. Owing to the absence of any proper norms of sanctioned strength of teachers and rationalisation of existing teachers at schools, many schools continued to remain overstaffed. Despite sufficient funds in hand throughout the years, the SSAMission has not achieved the goal of retention of all children of 6-14 age groups due to flawed planning and identification of OoSC along with diversion of major chunk of fund meant for the purpose.

Download Audit Report

Back to Top