Compliance Performance

Report No. 1 of 2014 - Compliance and Performance Audit on Social, Economic, Revenue and General Sectors of Government of Nagaland

Date on which Report Tabled:
Fri 25 Jul, 2014
Date of sending the report to Government:
Wed 12 Mar, 2014
Government Type:
Sector Finance,Science and Technology,Industry and Commerce,Agriculture and Rural Development,Social Welfare,Transport & Infrastructure,Taxes and Duties


This Report contains 15 compliance audit paragraphs including Audit on 'Procurement and distribution of food stuff under Supplementary Nutrition Programme (SNP)' and 'Procurement and distribution of Ration in Police Department' and four Performance Audits - Implementation of 'Indira Awaas Yojana (IAY)', 'Rashtriya Krishi Vikas Yojana (RKVY)', 'Local Area Development Programme (LADP)' and 'Roads and Bridges projects funded through Non-Lapsable Central Pool of Resources and North Eastern Council (NLCPR/NEC)' in Nagaland. According to the existing arrangements, copies of the draft audit paragraphs and draft performance audits were sent to the Secretary of the departments concerned by the Accountant General (Audit) with a request to furnish replies within six weeks. Replies were not received from the Secretaries of the Departments concerned in respect of five audit paragraphs.

The data on the number of beneficiaries were not reliable as there was marked difference in the report furnished to the Ministry vis-a-vis the monthly progress reports submitted by the Child Development Project Officers. Consequently the actual expenditure was inflated by RS 34.53 crore during 2010-13. The Department also paid RS 40.70 crore without actual receipt of material. The Department recorded excess receipt of 22255.92 quintals of two items of foodstuff rendering the transactions doubtful which needs further investigation. There were serious flaws in implementation of the scheme in the State as the quantity of foodstuff required to be provided were compromised due to short distribution of foodstuff valued at RS 32.33 crore. The beneficiaries in the test checked projects were deprived of nutrition by RS 1.48 per day during the last five years. Out of 62 AWCs in 14 test checked projects, 54 AWCs did not have kitchen sheds which defeated the objective of providing Hot Cooked Meals.

The Executive Engineer, PWD (Housing) Youth Resources and Sports Division, Kohima paid an amount of RS 38.31 lakh against an un-executed item of work i.e. construction of Swimming Pool at Dimapur Club by recording false measurement. Strategic planning process in the Department was inadequate as periodical survey to identify the shelterless rural poor for updating permanent waitlist and preparation of annual plan was not conducted. Selection of beneficiaries without the knowledge of Village Development Boards was noticed. Selection of beneficiaries was not adhered to the IAY permanent waitlist. Actual status and impact of the implementation could not be assessed as the Department followed the waitlist prepared on the basis of BPL census of 2002-2007. The Department failed to provide complete habitable dwelling unit to the beneficiaries as they were denied admissible due share under the scheme. The quality of IAY house was compromised to project higher achievement figures. Deprivation of beneficiaries was noticed as a result of pilferage of CGI sheets.

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