OFFICE OF CHIEF CONTROLLER OF ACCOUNTS
MINISTRY OF SURFACE TRANSPORT
GOVERNMENT OF INDIA
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OFFICE OF CHIEF CONTROLLER OF ACCOUNTS MINISTRY OF SURFACE TRANSPORT GOVERNMENT OF INDIA ABOUT OFFICE ABOUT US CONTACT US OTHER LINKS
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INTERNAL AUDIT REVIEW 2000-2001 CONTENTS S.No Nomenclature Page Number Part – I Introduction 6 Part - II-i) Summary of important Internal Audit paras/observations
Paras pertaining to Ministry of Road Transport & Highways and Ministry of Shipping |
A Directorate of Light House & Light Ships 11
Para 1 to 8
Para 9 to 22
Para 23
Para 24 to 27
Para 28 to 32
Para 33 to 35
Para 36 to 46
Para 47 to 64 31
Special Paras
Para 65 88
ii) Annexures
LIST OF IMPORTANT PARAS/OBSERVATIONS
Qrs. At Thengaserri Point Light House
of work done
Ship, Port Blair
and special repair to the buildings at Kiltan (S) Island
U.T. of Lakshdweep
residential Buildings & Construction of Rec. Bridge
across Austen Creek near Maya Bunder
Block of 6 units of Type ‘D’ quarters including
construction of vehicle shed.
and Supply of 8 set/MLD Steel Mould for casting &
construction of Break water.
Supply of Stone Boulders at Mangalore
loss to exchequer.
Rent Allowance
charge to the tune of Rs.13.12 Crores
Rs.225 lacs
of Demand Drafts
pay fixation
Expenditure.
and other parties placed under Miscellaneous Public
Works (MPWA)
productions of records.
PART – I
INTRODUCTION
I ) Audit of Offices of Ministry of Road Transport & Highways and Ministry of Shipping
The Internal Audit Wing of this office conducts audit of the offices under the administrative control of the Ministry of Road Transport & Highways and Shipping in accordance with the provisions of Civil Accounts Manual.
The duties of the Internal Audit are to ensure that initial records are maintained properly, uniform procedure is adopted in the matter of payments and accounting and corrective measures are adopted wherever necessary in order to bring the improvement in accounting. Summarily, the main duty of the internal audit wing is to examine if the Ministry and its subordinates offices are functioning in accordance with the relevant Govt. Rules and government exchequer are under safe control.
Out of 63 units ( excluding bank audit ) which were due for audit during 2000-01, 62 units were audited barring 1 unit i.e. DCE, Campbell Bay ( Due to weather constraints ). In addition the Audit of 7 Banks have been taken up alongwith 4 grantee institution namely AAUI , IRC, NITHE and National Institute of Oceanography Goa and Chartering Wing of the Ministry, the audit of which have been undertaken for the first time by the Internal Audit Party of the Ministry.
As a result of concerted and rigorous efforts of audit parties, who have been specifically advised to attend to old outstanding paras. 701 old paras out of 1396 old paras have been settled along with raising a substantial number of new paras i.e.500 during 2000-01.
The Ministry of Road Transport and Highways has also been entrusted the work of construction and maintenance of National Highways to the PWD Division (NH) of State/UT Governments on agency basis. There are 317 divisions(Approximately, as this number keeps changing) all over India under the Accounting Jurisdiction Chief Controller of Accounts, Ministry of Road Transport & Highways, Government of India. Internal audit of NH related accounts of these divisions is conducted by 7 Regional Pay and Accounts Officers, one PAO(NH)-HQs and teams constituted by drawing officials from other PAOs of this office.
The object of Internal Audit is to ensure that high standard of Public financial morality and sound financial administration and devotion to the financial interest of the Government is maintained in the Divisions entrusted with NH work. The periodicity of Internal Audit in general is based on the size of establishment/ scheme/project being audited and budget allotment etc.
II. Audit of State PWDs conducted by National Highways Wing
For the audit of NH divisions of State PWDs, RPAOs are asked to inspect atleast one unit every month. Yet time bound work viz. reimbursement of monthly claims, timely submission of accounts and other work allotted by CCA are the main
responsibilities of RPAOs, hence Internal Audit is difficult to extend its sphere further. Introduction of the Direct Payment Procedure in various States has also increased the work load in RPAOs’ office. This new procedure called for immediate attention of entire office on its implementation hence adequate human resources could not be deployed for internal audit. Moreover more attention was paid to organise the old reports and analyse the status of old paras. The other reason for arrears at RPAOs level is due to shortage of staff. There is only one JAO/AAO posted in each RPAO who has been assigned with the duties of supervising the pre-check of vouchers received with the reimbursement claims of AGs as well as of DDOs, compilation of monthly accounts, monthly/quarterly reports and returns sent to CCA office alongwith the additional work of conducting audit of different units scattered all over in the assigned states. The shortage of staff directly effects the quantity and quality of Audit. Inspite of above hindrances, efforts are being made to bring down the arrears. It is needless to mention that RPAOs should be strengthened by providing more staff for effective control over the expenditure on NH Works incurred by the state PWD.
Inspite of constraints, 52 Public Works Divisions for National Highway work have been inspected and a total number of 358 paras were raised during this year. There were 6159 paras outstanding at the beginning of this year. Out of 6159 paras, 262 have been settled during the year 2000-2001.
III. Organizations Audited
Organization audited during the year may be classified under following categories :
G National Highway Divisions
IV. General Conditions of maintenance of Internal Accounts Records
A. Offices under the Control of the Ministries
Although there is improvement in the general condition of maintenance of internal accounts records, there is still a lot of scope for betterment. Distinct improvement noticed as a result of internal audit is mentioned below :-
B. State PWDs
From the review of different audit reports it is transpired that there is little improvement in maintenance of records of accounts in NH Divisions. However, observations conveyed through the reports reveal that omission involving heavy financial implications is increasing rapidly. It is also pointed out that some Division did not produce the relevant records so as to avoid adverse comments from audit. It is also noticed that some Divisions are not maintaining the records or maintaining the records improperly. It was also pointed out earlier in the previous Annual Review. The same practice is continuing. In one case, ITC of RPAO(NH) Chandigarh has not been entertained nor the records were produced by Executive Engineer (Mechanical), Division PWD, B&R, Karnal. And in two cases some part of records were not produced to Internal Audit party in respect of NH Division Rampur Bushahr and World Bank Division PWD, Branch Karnal. For better results, it is suggested that the staff of NH Division of State PW Department may suitably be instructed/trained for proper maintenance of Accounts records and observance of relevant rules and regulations as provided in General Financial Rules, Delegation of Financial powers, Central Treasury Rules and Receipts and Payment rules. This will save a considerable time, efforts and amount of Government. It is pertinent to mention that none of the PW divisions are taking interest to furnish compliance report to audit. Matter was taken up with Chief Engineers of States, Superintending Engineers (ROs) of Ministry but things are still to be improved. It has been observed that Divisions are repeating the same irregularities which have been committed/omitted in the past. It is high time to find out some remedy to this problem of non-observance of instructions by state PWDs.
PART -II-A
SERIOUS IRREGULARITIES/ OVER PAYMENTS/ NON-MAINTE- NANCE OF RECORDS/ ACCOUNTS AND OTHER IMPORTANT SHORTCOMINGS OBSERVED IN INTERNAL TEST CHECK DURING THE YEAR 2000-01:
Directorate of Lighthouse & Lightships
DLL Chennai
Para 1 (A) : Unadjusted amounts of Revenue and Capital Advances
An amount of Capital and Revenue Advances i.e. Rs.29,000 and Rs.2,14,000 respectively are outstanding under the head Revenue and Capital. These amounts/items are of the periods as old as 1994-95. The primary reason for this large scale un-adjustments is that instead of making direct payments to contractors/suppliers for Capital as well as maintenance works, Deptt. issues Capital/ Revenue advances to Jr. Engg. for making further payments to contractor/ suppliers. These advances remain with J.E.’s for unlimited period and results in large scale un-adjustment of Capital and Revenue Advances. The un-adjustment of amount for indefinite period provide sufficient reasons for financial impropriety and misuse of Govt. funds.
[ Para no. 7 & 12 of F. No. IA/SFT/4(12)/99-2000 ]
DLL ( R) Calcutta
Para 1 (B) : Unadjusted Revenue / Capital Advance to the tune of Rs.35,00,776/-
During course of Inspection, the audit observed that 535 items amounting to Rs.35,00,776/- were pending adjustment as on 31.3.2000. Out of 535 items 239 items of Rs.25,61,216 pertain to Capital Advances & 296 items relate to Revenue advances amounting to Rs.939560. It is further surprising to note that certain items in Capital/ Revenue relate to very old period i.e. 1981-82 and are still outstanding till now. This trend needs to be checked immediately and adjustment should be carried out early.
[ Para no. 2 of F. No. IA/SFT/4(10)/99-2000 ]
DLL, Chennai
Para 2 : Re-modeling the Qrs. and constructions of new staff Qrs. at Thengaserri point Light House
Department invited the quotation for constructing new qrs. for staff after demolishing the existing one. The lowest quotation of Rs.3,72,800 of M/s. Inkesan was accepted after taking the approval of D.G.L.L. However the total amount booked was Rs.13,09,452 instead of Rs.3,72,800/-. Since the work had been executed and revised estimates are yet to be approved by the competent authority, the entire expenditure in excess of Rs.3,72,800 is infructuous unless got approved by the competent authority.
[ Para no. 8 of F. No. IA/SFT/4(12)/99-2000 ]
Para 3 : Non-conducting of test check of the measurement of work done
As per CPWD rule and D.G. (LHLS) accounting rules the Ex. Engr. is required to test check at least 10% of the measurement and A.E. is required to test check 50% of the measurement recorded by his sub-ordinate and should be attached to every Running Account bill and final bill paid to the contractor. During Inspection of DLL Chennai, no such provision is being followed & no such test check of measurement has been done by EE/AE which is a serious lapse.
[ Para no. 4 of F. No. IA/SFT/4(12)/99-2000 ]
Para 4 : Incorrect maintenance of monthly A/c. & Cash Book
The office of DLL ( R), Calcutta has not been preferring monthly A/c. as per laid down procedure. The Internal Audit Party while checking the account of 3/2000 observed that Rs.81,717 i.e. gross figure of a bill have not been shown in the a/c. instead Rs.71,749 was indicated in the cash book. The deduction etc. on a/c. of Income Tax, Security Deposit etc. should be separately shown and in the cash book gross amount is required to be depicted.
In the Cash Book too, the Deptt. has adopted a wrong procedure that Cash Book is being maintained only for ‘B’ Category cheques and for third party cheques Register was being maintained only for A & C category cheques. This procedure is in violation of laid down procedure & need to be streamlined.
[ Para no. 3 of F. No. IA/SFT/4(12)/99-2000 ]
D.L.L. ( Port Blair )
Para 5 : Over payment to S.C.I. in respect of M.V. Paradeep Ship, Port Blair
During the courses of Inspection, it was observed from the records that as per terms and conditions of the agreement advance payment should be made to S.C.I. Ltd. for each year quarterly. The final a/c. of each year duly certified should be submitted to the owner of ship. It was observed that there was a difference in the statement of accounts till 1999-2000 as detailed below :-
A. Amount due to S.C.I. = 16,71,065
B. Amount asked by S.C.I. = 26,27,873
Amount requisitioned in excess = 9,56,808
The matter needs to be investigated and extra expenditure incurred may be recovered/adjusted by S. C. I.
[ Para no. 1 of F. No. IA/SFT/4(5)/99-2000 ]
Para 6 : It was observed that the balance due to D.G.L.L. was not being recorded / settled by the Director DLL ( R), Port Blair in the following financial year as per details given below :-
Year Expenditure Payment Excess Payment
1997-98 262,07,491.68 301,20,380 Rs.39,12,888
1998-99 282,27,421.93 300,00,000 Rs.17,72,578
1999-2000 274,58,020.92 400,00,000 Rs.25,41,979
Reason for non settlement of Govt. dues within 30 days from date of receipt of statement from S. C. I. needs clarification and the defaulting party as per the agreement in excess of stipulated time of 30 days is liable to pay interest at the prevailing rate quoted by State Bank of India upto the date of payment.
[ Para 1 of F.No. IA/SFT/4(5)/99-2000 ]
DLL Cochin
Para 7 : Civil Maintenance of Lighthouse tower, staff quarters and special Repair to the buildings at Kiltan ( S ) Island U.T. of Lakshdweep
The technical sanction for the civil maintenance and repairs at Kiltan (S), Island was awarded by D.G. (LHLS ) Noida to DLL Cochin for Rs.8,68,800/- in Oct. 97 and the following deficiencies were noticed while checking the final bill to the contractor :-
[ Para no. 10 of IA/SFT/4(11)/99-2000 ]
Para No. 8 : Overpayment of Pay and Allowances etc.
Due to wrong fixation of pay as on 1.1.96, an excess expenditure of pay and allowance was incurred as per details given below : -
S. No. |
Name of the unit |
Name of the official |
Excess amount paid Rs. |
1. |
DLL, WS, Calcutta |
Md. K. Rehman, Director (Retired ) |
2,00,358/- |
2 |
DLL, R, Calcutta |
Dr. Guhatha Kurta, Dy. Director |
97,034/- |
3 |
-do- |
Sh. Harbans Kumar, Dy. Dir. |
98,028/- |
4 |
DLL, Jamnagar |
Sh. R.K. Vardaraj, D.D.E. |
73,311/- |
5 |
-do- |
Sh. D.K. Sinha, Dir. |
58,883/- |
The overpaid amount are required to be recovered immediately.
[ 1. Para 1 of file No. IA/SFT/4(4)/99-2000 ]
[ 2. Para 1 of file No. IA/SFT/4(10)/99-2000 ]
[ 3. Para 1 of file No. IA/SFT/4(10)/99-2000 ]
[ 4. Para 5 of file No. IA/SFT/4(3)/99-2000 ]
[ 5. Para 5 of file no. IA/SFT/4(3)/99-2000 ]
Chief Engineer & Administrator , Port Blair/Lakshadweep
DCE –I Rangat Bay
Para 9 : Irregularities in construction of Residential & Non-residential Buildings & Construction of Rec Bridge across Austen Creek near Maya Bunder
Following irregularities / shortcomings were noticed while checking the records relating to the above said work :-
[ Para no. 1 of F.No. IA/SFT/5(9)/99-2000]
Para 10 : Work Order Register
During scrutiny of the record of DCE, Rangat Bay, it was noticed that contrary to the provision of para 16.2. of CPWD Manual, the work order were awarded for works of non-emergent nature like Annual Maintenance Contract for example in eight cases amounting to Rs.3,61,788/- without inviting tenders. The precise nature of emergency was not quoted in any case. The work order must be checked / scrutinized by the Divisional Accountant. It has further been observed that Executive Engineer is making the payment for work done by the Contractor on Hand Receipt without issuing work orders in such 6 cases amounting to Rs. 31711 in contravention of para no. 16.4.3 of CPWD Manual. The codal provisions must be strictly followed.
[ Para no. 2 of F.No. IA/SFT/5-9/1999-2000]
D.C.E. , Hutbay
Para 11 : Misclassification of Govt. Fund
During scrutiny of record, it revealed that huge sum of money which was meant for MH – 5051 – Capital outlay on light house and lightships was diverted to petty construction and contingent work. Decision no. 4 below rule 66 (3) of GFR prohibits diversion of expenditure without proper re-appropriation / sanction.
[ Para no. 3 of F.No.IA/SFT/5(5)/99-2000 ]
DCE-II, Dry Dock, Port Blair
Para 12 : Miscellaneous Public Work Advance
While checking the MPWA register, it was observed that a huge amount of Rs.1,34,118/- as on 31.12.2000 is still lying outstanding out of the above amount an
amount of Rs.1,30,553 pertain to the period as old as 1982-83. Sincere efforts are required to be taken to realise the amount from the officer/parties.
[ Para 7 of F. No. IA/SFT/5(8)/1999-2000 ]
Para 13 : Irregularities/ shortcomings in construction of one Block of 6 units of Type ‘D’ quarters including construction of vehicle shed.
Following irregularities / shortcomings were noticed while checking the records relating to above said works :-
[ Para 1 of F.No. IA/SFT/5(8)/1999-2000 ]
Para 14 : Irregular Payment of Transportation allowance of Rs.54,000
It was observed that Transportation allowance during 1997-99 was being paid irregularly to the officers who were absent from Hd. Qrs. due to leave/tour/training for a period exceeding 30 days. The overpayment made on accounts of transportation allowance required to be recovered from the concerned officer.
[ Para 3 of F.No.IA/SFT/5(8)/1999-2000]
D.C.E. (M), C.S.W.D., Port Blair
Para 15 : Irregularities in the awarding of contract for Fabrication and Supply of 8 set/ MLD Steel Mould for casting & construction of Break water.
On scrutiny of record of DCE (M), Port Blair the glaring anomolies came to shore which are enumerated as follows :
[ Para 2 of F.No. IA/SFT/5(11)/99-2000 ]
Para 16 : B. T. Bill Register
The Advances amounting to Rs.22,85,627 ( 12 items pertaining to the period 1991-92 to 1996-97 ) are still lying outstanding for want of recovery / adjustment Rigorous Efforts required to be undertaken by the unit to realize the amounts.
[ Para no. 6 of F.No.IA/SFT/5(11)/1999-2000 ]
Para 17 : M.P.W.A.
During review of Misc. Public works advance register it was seen that Rs.39,37,477 were booked under the head during 1997-2000, the items need to be cleared soon.
[ Para no. 7 of F.No. IA/SFT/5(11)/1999-2000 ]
Para 18 : Overpayment of Pay & Allowances for Rs.15,762/-
Due to wrong fixation of pay of Shri C. Chako draftsman grade-III on promotion to grade –II ( from 1.10.97 ) an overpayment of Rs.15762 has been made. The overpaid amount is required to be recovered from the concerned officer.
[ Para 11 of F.No. IA/SFT/5(11)/1999-2000]
C.E. & Administrator, ALHW, Port Blair
Para 19 : Deposit Work
In contravention of provision of para 3.1 of CPWD Manual vol.-II, the O/o the C.E. & Administrator, ALHW, Port Blair in 8 cases has incurred an expenditure of Rs.25.16 lakhs in excess of the deposit work. However in 8 cases the parties have deposited the amount of Rs.282.75 lakhs for the work which have not yet been started. This requires to be explained.
[ Para no. 16 of F.No. IA/SFT/5(1) /99-2000]
Para 20 : Erroneous payment of Island Special Allowance
In terms of Hon’ble Supreme Court Judgement delivered on 20.9.1994 the ISA in lieu of Special Duty Allowance is admissible to those employees who are having All India transfer liability and posted to North India Region from outside their Region/ State.
It has been decided in consultation with M/o Law that the following amounts paid from 20.9.94 to August, 2000 and further till date on A/c of ISA is to be recovered from the ineligible employees :-
S. No. |
Name of the unit |
Excess amount paid Rs. |
Remarks |
1. |
DLL, Port Blair |
14,19,726/- |
20.9.94 to 8.2.2000 |
2. |
DCE, Rangat Bay |
17,30,000/- |
20.9.94 to 30.6.99 |
3. |
C.E. & A, Port Blair |
11,24,704/- |
98-99 & 99-2000 |
4. |
DCE, Hut Bay |
-- |
The amount is to be worked out from 20.9.99 on date |
5. |
DCE –II, Dry Dock, Port Blair |
2,30,545/- |
1999-2000 |
[ 1. Para no. 2 of F.No. IA/SFT/4(5)/1999-2000 ]
[ 2. Para no. 4 of F.No.IA/SFT/(5(9)/1999-2000]
[ 3. Para no. 1 of F.No.IA/SFT/(5(1)/1999-2000]
[ 4. Para no. 5 of F.No.IA/SFT/(5(5)/1999-2000]
[ 5. Para no. 15 of F.No.IA/SFT/(5(8)/1999-2000]
LHW, Lakshadweep
DCE ( ALHW ), Kavaratti
Para 21 : MPWA Register
On scrutiny of M.P.W.A. Register, it was noticed by the audit that considerabily huge amount of Rs.6,00,179/- is lying outstanding from various parties. Necessary steps should be initiated to adjust the above amount.
[ Para no. 9 of F.No. IA/SFT/5(3A)/99-2000]
E. E. ( Androth )
Para 22 : Construction of Breakwater at Androth – Supply of Stone Boulders at Mangalore
During scrutiny of records, the following shortcomings were noticed :-
[ Para 6 of F. No. IA/SFT/5(12)/1999-2000 ]
M.P.S.O.
Para 23 : Irregularities in the purchase of Heavy Compensator : -
The following abnormalities were observed in the above purchase :-
[ Para 13 of F.No. IA/SFT/6(1)/1999-2000 ]
D.G. ( Roads )
Para 24 : Non disposal of Govt. machinery resulting in loss to exchequer
During inspection, it was observed that machinery which was condemned and was to be sold in open market was finally sold in Feb.,2000. The following irregularities were observed.
It appear prima-facie that a very casual approach was adopted & need to be replied / streamlined.
[ Para 1 of IA/SFT/3(24)/99-2000 ]
Para 25 : Non – adjustment of liquidated damages of Rs.18,768/-
The Inspection party observed that as per clause of the contract, the supplier was to despatch, the store under the insurance cover which was not adhered to by the contractor. Due to delayed supply of the stores the contractor was to pay liquidated
damages as he failed to supply the stores in time. Although the sanction of extension to contractor was given with a levy of clause of liquidated damage, a sum equivalent to ½ % of the contract price per week for delay of one week i.e. from 15.3.2000 to 21.3.2000 which amounted to Rs.18,768/- as liquidated damages should have been recovered before making the final payment.
[ Para 3 of IA/SFT/3(24)/1999-2000 ]
Para 26 : Loan of Rs. 90 Crores to NHAI
From the scrutiny of records, it was revealed that an additional loan of Rs.90 Crores was released to NHAI from the savings of Capital Head under investment in NHAI. The following shortcomings/ irregularities were noticed.
[ Para 10 of IA/SFT/3(24)/1999-2000 ]
Para 27 : Overpayment of Rs.92,000
During course of audit, it was observed that in the purchase of 13 Nos. Excavator –cum loader the firm voilated the clause 9 of A/T which related to despatch of the equipment to consignee. The rates quoted by the firm initially for transportation was far less than the actual rate finally quoted by the firm. The rates were quoted by the firm initially on 30.1.99, whereas equipment was despatched between 25.2.99 to 27.2.99 and variation of rates in such a short time is astonishingly high. Therefore, the extra amount paid to firm beyond the rates of transportation originally, agreed upon need to be recovered.
Director General ( Shipping )/Chartering Wing
Para 28 : Heavy amount lying in Personal Deposit Account
It was observed that heavy amount is lying outstanding in Personal Ledger Account maintained by 2 units as per the following :-
S. No. |
Name of the unit |
P.L.A. |
O/s amount |
Remarks |
1. |
S. M. Mumbai |
I |
47,58,196/- |
Undisbursed pay and allowance of the Crew employees who are absconding |
2 |
-do- |
II |
47,00,217/- |
Advance money received by crew members from the Shipping agencies for sending the same to the families. |
3 |
S.M. Calcutta |
I |
14,42,490/- |
Undisbursed pay and allowance of the Crew employees who are absconding |
4 |
-do- |
II |
4,87,158/- |
Advance money received by crew members from the Shipping agencies for sending the same to the families. |
The units have to remit the above mentioned money in both the cases to the respective families of the Crew members for whom the amounts have been deposited by their respective employers. Sincere efforts are required to be taken up by the units for remittance of the amount to the concerned families of the Crew members.
[ Para 4 of F.No. IA/SFT/6(16)/1999-2000 ]
[ Para 1 & 4 of F.No. IA/SFT/6(39)/99-2000]
MMD, Marmugoa
Para 29 : Unauthorised / Irregular payment of House Rent Allowance
While checking the records of MMD, Mormugoa, it was noticed that HRA claimed by Sh. M.P. John, Surveyor in charge amounting to Rs.4,242/- from 1.3.99 to 4.7.99 was irregular as during this period his wife was allotted Govt. Accommodation. Thus the irregular amount paid should be recovered early.
[ Para 3 of F. No. IA/SFT/6(21)/1999-2000 ]
Para 30 : Non – recovery of I. Tax of Rs.1,85,640/-
As per provision contained in section 194 –C of I. Tax Act. 1961 ( 43 of 1961 ) the Income Tax should be deducted @ 2% before making payment to contractor. During course of Inspection of D.G. (Shipping) Mumbai, it was seen that payment amounting to Rs.92,82,000 were released to contractor without deducting the Income Tax @ 2% i.e. Rs.1,85,640 should have been effected before payment to contractor to avoid huge loss to Govt. Revenue. The matter is suggested to be investigated further to avoid recurrence of such expenditure.
[ Para no. 7 of F. No. IA/SFT/6(26)/1999-2000]
Para 31 : Non – adjustment of TA/LTC Advance
During scrutiny of the records of D.G. ( Shipping ) Mumbai the Inspection Party observed that considerable amount of Rs.1,52,100/- & Rs.32,450/- is outstanding pertaining to the period 1999-2000 in respect of TA & LTC respectively. The recovery with penal interest wherever leviable should be made immediately.
[ Para 3 of F.No. IA/SFT/6(26)/1999-2000 ]
Chartering Wing
Para 32 : Non recovery of huge amount of chartering Service charge to the tune of Rs.13.12 crores
Chartering Wing is required to charge 1% of the freight / demurrage dead freight in respect of Indian Flag Vessels as fixed by Indian Ship owners through Chartering Wing. During scrutiny of records, it was highlighted that huge amount is outstanding from various ship owners relating to very old period. The immediate steps to recover the amount is suggested.
[ Para no. 1 of F.No. IA/SFT/1(2)/1999-2000 & 2000-01 ]
Grantee Institutions
A.A.U.I. , New Delhi
Para 33 : Irregular Hire Charges of Auditorium and other equipment
While conducting the audit, the party observed that an amount of Rs. 1,91,000 in two phases viz. phase – I ( 10.7.98 to 12.9.98 ) & Phase –II ( 1.12.98 to 14.3.2000 ) have been charged towards Auditorium with facility of electronic gadget, mike @ Rs.1500/- per day. Since no expenditure was being incurred by AAUI on auditorium and its built in facilities the rationale of charging for the auditorium does not seems to be tenable. It is a property of AAUI which does not warrant charging of its hiring.
[ F.No.IA/SFT/AAUI/1(2)/2000-01 ]
N.I.T.H.E.
Para 34 : Misuse of Grants-in-Aid
During course of inspection, the following irregularities/shortcomings were
observed :-
Para 35 : Non – utilization of Govt. Fund to the extent of Rs.225 lacs
The inspection of records of NITHE revealed as under :-
[ F. No. IA/SFT/9(2)/2000-01 ]
General
Para 36 : Temporary Advance Register
The audit observed that numerous officer in respect of DLL Port Blair have been given temporary advances amounting to Rs.79400/- on different point of time. Certain advances pertain to period as old as 1982. The advances are being granted without adjusting the earlier advances. This practice is highly irregular & action for proper accountal of earlier advance should be made before sanctioning the new advances.
[ Para no. 5 of F.No. IA/SFT/4(5)/1999-2000 ]
Para 37 : Irregular payment of Bank commission for preparation of Demand Drafts
While checking the records of DLL Mumbai, it was noticed that the office has paid commission on getting the Demand Draft prepared. As per directions of the R.B.I., no commission on the preparation of DD’s should be paid to the accredited bank. The irregular payment is required to be got regularised from the competent authority.
[ Para no. 19 F.No. IA/SFT/4(1)/1999-2000]
Para 38 : Delayed Adjustment of Advance for Misc. Works
During scrutiny of Advance Register for Misc. Works of DLL (WS), Calcutta, it revealed that an amount sanctioned for petty purchases which need to be adjusted immediately were adjusted after 3 to 4 months and in certain cases more than 6 to 8 months. This practice is not fair and need to be streamlined.
[ Para no. 8 of IA/SFT/4(4)/1999-2000 ]
Para 39 : Overpayment of Rs.60,627 on accounts of wrong pay fixation
The Inspection Party observed while reviewing the relevant records that Sh. K. Nagavathan, Draftsman Gr.-I of DCE, Rangat Bay has been paid the amount in excess of Rs.60,627 w.e.f. 1.1.96 to 31.10.2000. The same need to be recovered immediately along with the extra amount of Rs.3050/- on a/c. of personal pay.
[ Para No. 5 of F.No. IA/SFT/5(9)/99-2000 ]
Para 40 : Overpaid Transportation allowance to the tune of Rs.3000/-
During scrutiny of Bill Register, it was observed that Sh. R. Rajendra inspector of DCE, Rangat Bay was granted transportation allowance of Rs.200/- p.m. against the admissibility of Rs.75/- p.m. The recovery on this account should be effected.
[ Para No. 6 of F.No. IA/SFT/5(9)/99-2000 ]
Para 41 : Overpayment of Honoraria
It was observed by Audit that amount of Honoraria in excess of Rs.1560/- was paid to an employee of DCE, Rangat Bay which needs to be recovered early.
[ Para No.8 of F.No. IA/SFT/5(9)/99-2000 ]
Para 42 : Expenditure incurred beyond delegated powers
As per Delegation of Financial Power Rules, Head of Office is empowered to incur expenditure upto Rs.4000/- per annum on purchase of stationery items and Head of Department can incur expenditure of Rs.40,000/- per annum. Contrary to the said financial. Rules, the following units have incurred expenditure on purchase of stationery items more than the financial powers :-
S. No. Name of the Units Years Total Expdr.
---------------------------------------------------------------------------------------
1. D.C.E. – I, Rangat Bay 1998-2000 50,241
2. C.E.A , Port Blair 1999-2000 78,111
3. Shipping Master, Mumbai 1999-2000 1,13,148
4. B.R.D.B., New Delhi 1999-2000 2,07,000
Para 43 : Irregular drawal of Transport Allowance
From the inspection of records of C.E. & Administrator, Port Blair, it was observed that an amount of Rs.1,050/- was paid as Transport Allowance in contravention of the laid down orders. The amount may be recovered soon.
[ Para 2 of F.No. IA/SFT/5(1)/1999-2000 ]
Para 44 : Irregular payment of Pay & Allowance
During checking of records, it was seen that excess pay and allowance amounting to Rs.13,232/- was paid to Shri B.K. Biswas, Chief Surveyor of DG, Shipping Mumbai during 1998-99 which requires to be recovered early.
[ Para No. 1 of F.No. IA/SFT/6(26)/1999-2000 ]
Para 45 : Outstanding survey fee for Rs. 1,48,407
It was observed from the records of MMD, Port Blair that an amount of Rs.1,48,407 on account of various kinds of survey fees was outstanding against the owners of the sailing vessels. The amount needs to be realised from the concerned parties at the earliest.
[ Para 6 of F.No. 6 IA/SFT/6(2)/1999-2000 ]
Para 46 : Avoidable payment of surcharge on Telephone Bill
In the course of inspection of the records of DG, Shipping, Mumbai, it was seen that due to negligence of the concerned officer payment of Rs.3150/- was made which could have been avoided had the payment made in time. The practice requires effective steps to avoid delay in payment.
[ Para no. 2 of F. No. IA/SFT/6(26)/1999-2000 ]
PART – II ( B )
NATIONAL HIGHWAYS DIVISION OF STATE PWDs
Para 47: Deviation in work quantity which resulted in unauthorised expenditure amounting to Rs.396.95 lacs
As a result a scrutiny of the accounts records of NH Divisions of State PWD, it has been observed that there are certain deviation from the Contract clauses which resulted in unauthorised expenditure.
During test check of NH Divisions, it was noticed that deviation in execution of the works quantities are being resorted to very frequently.
A few examples are as under :-
On scrutiny of the 14th Running Account bill paid vide Vr.No. 102 dated 17.11.99 of Job No.042-DR-97-135 of NH Division Dhankanal (Orissa), it was noticed that the quantity on various items were executed in excess abnormally as against the quantity of items stipulated in the agreement resulting in unauthorised expenditure of Rs.61.44 lacs without prior approval by the competent authority as per details given below.
Statement showing the excess quantity of various items executed in r/o job No.042-OR-97-135 as against the agreement
Item No.as Unit rate Qty. Qty.as per Difference (excess amount)
Per Agt. Executed Agreement
________________________________________________________________________
1 2 3 4 5_________________
2(a) 65.00/Cum 6521.44 4418 2103.44 X 65 = 136723.00
(b) 85.00/Cum 6490.45 2597 3893.45 X 85 = 330943.00
3 351/Cum 4165.74 78.69 4087 X 351 = 1434554.00
9 2365/Cum 1577.136 1533 44.136 X 2365 = 104381.00
20(a) 25000/M.T 197.577 168 M.T 29.577 X 25000 = 7349425.00
(b) 25500/M.T 190.16 130 M.T 60.16 X 25500 = 1534080.00
11 2600/Cum 1486.139 1410 76.139 X 2600 = 197961.00
16 204/Cum 964.46 569 395.46 X 204 = 80673.00
1 40/Cum 3194.87 2791 403.87 X 40 = 16154.80
42 198/Cum 6714.03 6217.47 496.56 X 198 = 98318.88
33 3.50/S QM 1890 1314 514 X 3.50 = 2016
37 63/Cum 8552.86 8280 272.86 X 63 = 17190.18
40 10/Cum 8912.86 8640 272.86 X 10 = 2728.60
44(a) 500/Cum 433.34 285.62 147.72 X 500 = 73860
(b) 550/Cum 1079.61 793.25 286.36 X 550 = 157498.00
45 30/SQM 5440 723 4717 X 30 = 141510.00
17 3900/Cum 813.127 732 81 X 3900 = 315900.00
51 250/Cum 76.86 61.20 15.66 X 250 = 3915
46 48/Sqm 6420 4882 1538 X 48 = 73824
52 51/Sqm 1471.55 1400 71.55 X 51 = 3649
41 350/Sqm 504.54 240 264 X 350 = 92400
Extra Item
Earth work in execution of foundation in ordinary rock (soft rock)etc.
(a) Without dewatering 185.73/Cum 928.657 172479.46
(b) With dewatering 222.60/Cum 1860.551 414158.65
Total :- Rs. 6144339.00
(Para 3(iii) of report No.15)
On checking of 26th R.A. bill vide Vr.No. 5 dated 29.12.2000 under contract No.III of World Bank Division PWD, Br. Karnal (Haryana), it has been observed that there was wide variation between quantity provided in the agreement and as per actual execution as per details given below :
S.No Item No. Brief Discr. Qty as per Qty.actual Excess Rate Amount
Agreement executed Qty.
1. 4.02 Supplying bitumen 413006sqm 626384 213378 5/- 10,66,890
& applying tack @
2.5 kg per 10sqm
2. 4.03 Supplying all mater- 5532cu.m 6719cu.m 1187cu.m 2000/- 23,74,000
ials & laying BM type
B with Binders’content
at 4% by wt.
3. 7.05 Supplying bitumen 24953sqm 32333sqm 7380sqm 5/- 36,900
& applying tack coat
@ 2.5 kg per 10sqm.
4. 7.06 Providing all materials 423cu.m 638cu.m 215cu.m 2200/- 4,73,000
& laying DBM with
Binders’ contents at
4% by wt.
__________
39,50,790
From the above details depicting the wide variations, it is seen excess payment amounting to Rs.39.50 lacs has already been made to the firm resulting in unauthorised expenditure.
(Para 1(D) of report No.45)
On verifications of 10th R.A bill of Job No.007/MH/97/257 of NH Dn. 13 Nagpur (Maharashtra), it has been noticed that the Division has executed excess quantity of following items of work which was more than 25% of the tender quantity.
Item Tendered Quantity Excess Amount
Quantity executed executed involved
Providing & laying 1086.40cu.m 2536.68cu.m 1206.18cu.m Rs.21.34 lacs
Bitumen @ Rs.1770
(Para 2(b) of report No.42)
On verification of accounts records of Job No.017/Goa/99/043 of NH Division Margao (Goa), the following items of work were executed by the Division without getting it sanctioned :-
S.No. Name of items Expenditure involved
Boulder Masanary in Cement Mortar in order Rs.7,10,052
To provide the protection against impact of sea [ Extra item of work ]
Waves.
Embankment as the embankment has sunk due [ Deviation ]
to load in foundation soil
____________
Total :- Rs.13,04,891
( Para 2 of report No.49)
During scrutiny of accounts records of NH Division, PWD Ratnagiri (Maharashtra), the Division has executed excess quantity of items of work as per details given below :-
Item No. Tendered Quantity Excess Amount
Quantity executed executed involved
Providing & laying 3792cu.m 5413.98cu.m 673.98cu.m Rs.12.24 lacs
Hot Mix hot laid @ Rs.1817
Bitumen
(Para 1(c) of report No.29)
47.6 On verification of Vrs. No.14 of 9/2000 of NH Division II Agra, it has been seen that Division has executed some items of works much in excess than the quantity as per agreement as per details given below :
No. Item As per As per Deviation Rate Amount
Estimate bill
300 mm to 600mm 400 773 373 630 234900
900 mm to 180 mm 1200 1664 464 1080 501120
1.04 Serifying the existing
bituminous surface 6000 24889.80 18889.80 54 1020049
2.01 Roadway excavations
Soil(necessary for
Continuation of roadway
(a) Ordinary Soil 53000 71197.66 181977.66 54 982674
2.04 Construction of 40266 74103.86 33837.86 81 2740867
embankment
2.06 Excavation and 15800 24607 8807 72 634104
removal
2.08 Filling 12100 36661 24561 108 2652588
5.09 Providing and laying 50 140.56 90.56 720 65203
skelected granular
5.03 Brick Masonary work 75 1772.68 1697.68 1206 2047402
in cement mortar
Total : 10878997
(Para 1(d) of report No.52)
47.7 During the scrutiny of 67th R.A. bill of NH Division-II, Agra, it has been noticed that extra items of work amounting to Rs.71.39 lacs as per details given below have been executed by the contractor:-
Name of item Rate Extra quantity Amount involved
Executing structural
Steel sanctions
Office of Engineers
sinage
(Para No.1(b) of report No.52)
Para 48: Unauthorised expenditure on unsanctioned work Rs.492.76 lacs
As per provisions laid down in the Accounting System for NH works, the MORTH allocates Budget and re-imburses claims of State Govts. through its RPAOs/AGs for construction, maintenance and repairs of National Highways. It has been further clarified to the States from time to time, the items of expenditure to be charged to NH works under different heads of Account. But it is observed that NH Divisions are in the persistent practice of charging expenditure on such like items of work without provisions in the sanctioned estimates, maintenance and repairs of State Road Works, deployment of excess W.C. Staff, excess expenditure on Work contingencies and expenditure on un-sanctioned work. This has resulted in excess expenditure against budget Grants of Road Wing which amounts to Rs.492.76 lacs.
As an illustration a few such irregularities are narrated below :-
NH Division Krishna nagar (West Bengal)
48.1 Scrutiny of accounts records of NH Division Krishna nagar (West Bengal), revealed that the Division has incurred following expenditure on R.D.Rs of NH-34 upto 3/99 without the sanctioned estimate.
Name of work Expenditure booked upto 3/99
1. Expdr. On RDR of NH-34 90,44,570.69
(Krishna nagar Sub-Division)
2. Expdr. On RDR of NH-34 71,54,609.54
(Ranaghat NH Sub-Division)
3. Expdr. On RDR of NH-34 73,77,084.05
(Berhampur NH Sub-Division) ____________
Total :- 2,35,76,264.28
( Para 7 of Report No.21 )
48.2 NH Division Ahmedabad (Gujarat)
During the scrutiny of accounts records of NH Division, Ahmedabad (Gujarat) relating to Periodical Renewal Works, it is noticed that the stretches of NH-8 from Km.6/4 to 91/6 has been taken over by NHAI for the execution of Ordinary Repairs and Periodical Renewal Works w.e.f. 01.04.99. The Ministry has not provided any fund for MR/PR work during the year 1999-2000. But the Division has executed the expenditure on NH works as per details given below :-
1. Periodical Renewal Work Rs.649182 T.E. of 112000
1998-99 KM 6/4 to 35
2. P.R. Works 1998-99 Rs.5503087 Vr.4/67, 184, 4 to 6 TE-1
Km.37/0 to 38/0, 41/5 to 43/5
44/0 to 45, 45 to 48
__________
61.52 lacs
It is seen that the above works were sanctioned by the Ministry during the year 1998-99 and the same has been executed by the Division in 1999-2000 and initially this expenditure was debited to NHAI. But NHAI has not accepted the expenditure as these stretches have not been approved by NHAI. Hence Division has incurred unauthorised expenditure in the year 1999-2000.
( Para 2 of Report No.37 )
48.3 NH Division Rewa (Madhya Pradesh)
While reviewing the monthly accounts of NH Division Rewa (Madhya Pradesh) it has been observed that a sum of Rs.41.65 lacs has been drawn and paid to the contractor under MH-3054 (Plan) in r/o Special Repair under crash programme without the budget allottment.
( Para 6 of report No.8 )
48.4 NH Division Jamshedpur (Bihar)
Scrutiny of Accounts records of NH Division PWD, Jamshedpur (Bihar), revealed that agreements were made with the contractor for execution of PR works in following stretches which were not selected by the Ministry and the Division has incurred unauthorised expenditure of Rs.16.84 lakhs as detailed below :-
1. PR works in Km.194, 200,
201, 204, NH-6, 1998-99
2. PR works in Km.178, 187 to Rs.16,84,844
NH-33 158 to NH-33
3. PR works in 283, 307
(Para 14 of report No.31)
Para 49 Shortage of material at different sites total value Rs. 822253.60
Expenditure should not be incurred on any new item of work without prior approval of the competent authority subject to availability of Funds as per Universal cardinal and principles of accounting and financial regulations. Any transaction done against the provisions of proper sanction would be categorised as misappropriation of Funds with the intention of merely utilising the unspent funds. It has been observed during the Inspection of NH Divisions that they are incurring expenditure from NH Funds on civil works of states such as construction and maintenance of office Buildings, residential quarters, construction of boundary walls, godowns, sheds & houses, electric switches etc or funds are transferred to Deposit/ MPWA and kept accumulated thereof. Such expenditure is being charged to NH works in contravention of Financial propriety. Audit has noticed such instances during inspection of Divisions in 2000-01 which amounts to Rs. 822253.60
A gist of few paras are being given below:
49.1 NH Division Baripada (Orissa)
Records of NH Division Baripada (Orissa) revealed that while handing over the charge of material lying at site of NH Work by the respective J.Es, the material valuing Rs.8.22 lacs was found short at the site as detailed below:-
Handing over report by Sh. P.K. Nayak J.E to Sh. A.K. Mondal J.E. at Bisoi section in 1/96 against work shown below the shortage of material.
Name of work Name of material Qty. & rate Amount
To NH-6 from Km.215/0 Rs.4064 per
To 225/0 Km. (Balance work) MT
To NH-6 from 245/0 Km. To Rs.4064/- per
249/0 Km. And 263/0 to MT
265/0 Km.
212/0 to 625/0 Km. Of NH-6 Rs.4064/- per
MT
Handing over report by Sh. A.K. Modon J.E. to Sh. P.K. Nayak, J.E. in 12/94.
Total Rs.8,22,253.60 (A+B+C)
(Para 9 of report No.44)
Para 50 Loss of Rs.154.30 lacs to MOST due to ill planning
(Para 7 of the report No.24)
50.2 NH Division-II Bilaspur (Himachal Pradesh)
Test checks of records of NH Division-II Bilaspur (Himachal Pradesh), revealed that with the sudden collapse of old arch bridge over Ganbralla Khad on 15.03.1998, a Bailey bridge of 33.50 metre span was procured from National Highway Division, Rampur vide indent No.PLP. 200 dated 3/98 at a cost of Rs.42,29,008/-. The components of the bridge were transported from Rampur after incurring expdenditure of Rs.52,375/- and the bridge was launched during 4/98 at a cost of Rs.85,000/-. The bridge so launched was not found suitable to the requirement and another Bailey Bridge of 51.585 mtr. Span costing about Rs.50 lacs (Approx.) was procured in 5/98 from H.P., PWD Division Rohru. The 2nd Bailey Bridge procured from Rohru was reportedly collapsed on 25.05.98 while launching. This involved wasteful expenditure of Rs.1,15,000/- on Civil works, including erection and protection of the collapsed bridge. The work of retrieval of collapsed Gambralla Bridge, erection and re-launching was further done in collaboration with the Mechanical Division of Bilaspur. The E.E. mechanical Division, Bilaspur vide his letter No.PW-BMD-DB-Gambralla-98-Spl/1-4/ dated 10.06.98 addressed to S.E. Mechanical Circle H.P., PWD, Shimla pointed out that more than 50% parts of the collapsed Bridge could not be used because of deformity. The trusses of the collapsed bridge were launched without re-inforcement which had to be re-arranged before re-erection work was started. Accordingly, for launching 2nd Bailey Bridge (collpsed) spare parts valuing Rs.4,22,550/- was procured vide sub-division No.III, Vr.No.2 of 20.10.1998. The collapsed bridge was re-erected in 10/98 by the division at a cost of Rs.1.50 lacs (Approx.) after re-using material partly from the earlier collapsed bridge. From the above, it would be seen that due to ill planning, expenditure of Rs.50.01 lacs (42.92 lacs + 7.09 lacs (Rs.52,375 + 85000 + 1,15,000 + 4,22,550 + 35,000)} was a waste on defected bridge.
(Para 2 of Report No.10)
Para 51 Irregular/Excess purchases of Materials – loss to MOST (amounting to Rs.202.40 lacs)
In terms of Accounting procedure of MORTH, it is desirable to retain the supply of materials to contractors in the hands of Government provided that a clause to this effect has been inserted in the terms and conditions of contract. Material issued to the contractor under such clause should be intended for the use and consumption on the specific work. Materials should not be issued to contractor in bulk in advance long before their actual requirements so as to avoid inherent risk of pilferage and misuse. But during inspections of NH divisions it was noticed that materials were purchased without any provision or purchased in excess of actual requirement. Audit has pointed out such irregularities in 8 paras amounting to Rs.202.40 lacs.
Some illustrations are given below :-
Vrs. 3/29.08.98 To HPC Haldia 397 MT Rs.34,41,720/-
Vrs. 2/16.12.98 To HPC Haldia 250 MT Rs.21,67,329/-
Vrs. 6/28.11.97 To IOC Haldia 250 MT Rs.18,46,081/-
Since the formal work order was issued in 1/99 and 1st on account bill of the contractor was paid in 3/99, it can be observed from the above that the bitumen was purchased by the Division well in advance resulting in blockage of Govt. money.
(Para 17 of Report No.31)
(Para 15 of Report No.5)
Para 52 Un-authorised financial aid to contractors amounting to Rs. 219.76 lacs
Provisions do exist in the agreement for enforcement of timely completion of works. Job work is required to be completed within the stipulated period as per conditions of contract. In case work is not completed by the contractor within the stipulated period of time as provided in the contract, the executing authority has the right to impose penalty or rescind the contract at the risk and cost of the contractor. In the course of scrutiny of records of some NH Divisions by Internal Audit, it has been revealed that the works were not completed within stipulated period as specified in the contract and even no extension of time for completion of the work was granted to keep the contract alive. No penalty was levied for delay in execution of work by contractor.
Hence Non-recovery of penalty, non-levy of compensation for delay in completion of work by the contractor, non-recovery of excess expenditure from defaulting contractor for abandonment of work and its executions from other contractor at the risk and cost of initial contractors constitute un-authorised financial aid to contractors. During the course of inspection, it has been noticed that monetory loss to the MOST amounts to Rs.219.76 on this account during 2000-01.
A gist of few paras are being given below :-
52.1 While going through the records of NH Division Dhankanal (Orissa), it was observed that the contractor had executed 27% of the work within the stipulated period of 3/2000 amounting to Rs.84,12,521/- upto 3rd R.A. bill paid in Vr.No. 73 dated 10.01.2000. There was no progress of the work after the above mentioned 3rd R.A. bill nor the contractor has applied for the extension of time. It is further seen that E.E. has not taken any action to realise compensation amounting to Rs.30,70,226/- from the contractor as per clause 2 of the contract for such inordinate delay in completion of work. Even the matter was not reported to C.E. This resulted in loss to the Govt. and unauthorised aid to the contractor.
(Para 1(1) of report No.15)
52.2 On verification of the records of NH Division Rampur, Bushahr (H.P), it was found that Division has not realised compensation amount from the contractor as per provision of clause (2) of the agreement as details given below :
Agreement No. Date of completion Tendered amount Compensation
Worked out 10%
51 13.10.97 1,24,23,659 Rs.12,42,365/-
49 13.04.97 84,06,078 Rs. 8,40,607/-
Rs.20,82,972/-
(Para 1(ii) of Report No.24)
52.3 On checking the records of NH Division, Baripada (Orissa), it was noticed that 60% of recovery of blasting stone was proposed in the original estimates of Job No.006-OR-98-152 which was subsequently modified to 80%. Accordingly, salvage value of blasting quantity 385.37 cum. of blasted stone was computed to Rs.30,52,582/- @ Rs.86.80/cum. in the estimates. But as per 2nd revised estimates salvage value of blasted stone was shown as Rs.2.04 lacs instead of Rs.30.53 lacs by showing less recovery of stone to the tune of Rs.28.49 lacs. As such due to less recovery of stone cost, it amounts to undue aid to contractor.
(Para 2(2) of Report No.44)
52.4 Scrutiny of records of NH Division Purnia (Bihar) revealed that payment to contractor is being made 29.5% above on total cost of work done on Job No.31-BR-93/484. Contractor is not entitled to get the payment 29.5% above on the cost of material supplied by the Division as detailed below :
Material Quantity Rate Amount
Steel 200 MT 14932 2993000
Cement 1400 MT 2995 4193000
Bitumen 18.165 MT 6300 114440
7293840
29.5% of Rs.7293840 = Rs.21,51,683/-
Thus undue aid of Rs.21.51 lacs has been allowed/given to the contractor by paying 29.5% on the cost of material supplied by the Division i.e. on Govt. material.
(Para 1 of Report No.6)
(Para 1(b) of report No.36)
52.6 During the course of scrutiny of 164th R.A. bill (Vrs. No. 4 of 9/2000) of NH Division II, Agra it has been observed that an amount of Rs.492.06 lacs was paid as an advance to the contractor out of which only sum of Rs.217.55 lacs has been recovered from the contractor upto R.A. bill No.164. Balance amount of Rs.274.51 is still is to be recovered from the contractor.
(Para 1(c) of report No.52)
52.7 Scrutiny of records of NH Division Agra revealed that Division has paid Rs.940.08 lacs and Rs.681.50 lacs as Mobilisation advance and Machinery advance respectively to the oriental structural Ltd. Inclusion of machinery advance @ 5% of contract value in addition to Mobilisation advance @ 10% (interest free) in the agreement could not be justified.
In addition to above, the work for consultancy was awarded to Consulting Engineer (India) Ltd. and an amount of Rs.23.59 lacs was paid as mobilisation and machinery advance without the provision in the agreement.
(Para 1(f) of report No.52)
Para 53 Excess/Improper Mobilization Advance amounting to Rs 189 lacs.
In terms of rules laid down in CPWD manual Vol-II Mobilization advance, subject to a maximum limit of 10% of estimated cost, are sanctioned to the contractors as advance on the security of Machinery and plants brought to site for specialised and capital intensive works costing not less than Rs. Two Crores which is further subjected to 80 % of the cost of machineries and plants brought to the site. During the course of inspection of NH Divisions, it has been noticed that set norms for sanction of such advance are not being followed strictly while issuing sanctions for grant of Mobilization Advance. Audit has observed that instances are there where Mobilization Advance was given in excess of the admissible limits and interest thereon is not being charged as no clause for levy of interest has found to be incorporated in the contract. A few cases of recovery of Mobilization Advance is still pending although the work has finally been completed. It has also been noticed that in some cases interest on Mobilization advance though recovered but taken as state receipt by NH Divisions. The balance amount of mobilization advance should have been adjusted from the final Running Account of the contractor. The Divisions have not discharged their duties properly.
A few such instances are given below :-
53.1 During the scrutiny of contractor ledger on "the work strengthening of existing two carriageway from Km. 528 to 543 on NH-7" being executed by the NH Division Seoni (M.P.), it was noticed that an amount of Rs.26,85,725/- has been paid to contractor on account of ‘Mobilization Advance’. Out of which a sum of Rs.3,69,559/- has been recovered from upto VI R.A. bills posted in the ledger. A balance of Rs.23,16,166/- is still outstanding against the contractor. This may be got recovered from the contractor
(Para 1(1)(i) of Report No.30)
53.2 On checking of records of NH Division Valsad (Gujarat), it has been observed that Interest free Mobilization advance of Rs.135 lacs was paid to the contractor in 04/97 against the plant & machinery brought by the contractor at site for the execution of work Job No. 008/GJ/96-205. As per contract agreement, the same was to be repaid upto 09/98 but there was a delay in repayment of the Mobilization advance. It is further seen that interest @ 20% i.e. Rs.3,49,814/- has been recovered from the contractor through encashment of Security Deposit i.e. Fixed Deposit of the contractor. But the same has been kept in Deposti Head MH – 8443 instead of crediting to Central Revenue Receipt head of Account MH – 1054.
(Para 1(a) of Report No.23)
Para 54 Non adjustment of recoverable amounts from contractors and other parties placed under Miscellaneous Public Works Advances(MPWA) amounting to Rs. 323.02 lacs.
In terms of codal provisions laid down in the systems of Public Works Accounts, no amount should be debited to "MPWA" for want of sanctions or appropriations . But during inspection of NH Divisions it has been observed that instead of effecting recovery, dues have been debited to MPWA. Audit has reported that a sum of Rs.323.02 lacs against 11 paras is outstanding under MPWA. Divisional authorities did not initiate any tangible action to liquidate the outstanding balance under MPWA.
Some of the important cases are given below :-
54.1 During the test check of M.P.W.A. Register and monthly accounts of NH Division Rewa (M.P), it has been observed that a huge amount of Rs.113.64 lacs is lying outstanding against various agencies/officials since a long period.
Under the codal provisions, the Division is required to recover the outstanding amount from respective agencies/officials for clearance of old outstanding amount.
A few instances of outstanding amount which are lying as M.P.W.A. are shown as per below.
Adjustment of final bill for H.L. Bridge in km. 220 85,866.95
Agt.No.14/NH/73-74.
Advance payment for supply of cement vide cheque 14,440.40
No.505928 dated 16.05.81.
Pay of Roller driver etc. of renewal of B.T. Surface 12,015.00
In km. 285 NH-7.
4. The E.E. P.W.D. E/M 13,391.00
Misc. advance for due to contractor of 30 Nos. Cement Bags.
Misc. advance for steel payment
Misc. advance for payment of sail job staff
Misc. advance for cost of cement bags
Misc. advance payment of cost of plants for R.O.B. 12,000.00
Maihar in km. 301/1 NH-7
Proforma bill for supply of G.I. Pipe
10. Sh. K.N. Sharma 26,243.00
Due to sartage of steel
11. Sh. Shiv Raj Biree 11,837.00
Due to extra cost of B.T. works.
12. E.E., PWD(NH) Dn. Jabalpur 21,292.00
Due to 250 bags of cement.
13. Sh. B.P.S. Rai Timekeeper 27,500.00
Misc. advance due to theft of cash
14. M/s. Recondo Ltd. Bhopal 1,25,626.00
Vide Agt. No.6 NH-89-90
Due to carting of max phalt
Misc. advance payment of steel bill
17. The Asstt. Engineer 30,480.00
Due to froforma bill
18. The D.F.O. steno 8,13,120.00
Due to payment to plantation Mahair
19. The Executive Engineer, P.W.D. (B&R) Dn. Steno 1,95,367.00
Due to 15,525 M.T. Steel vide
Indent No.14 dated 01.09.94 for advance payment.
20. Sh. Ram Lal Sukla 10,678.00
Balance work in Km. 305/2
On NH-27 Agt. No.42/NH/94-95.
21. The Executive Engineer, PWD(B&R) Dn.I. Rewa 3,85,866.00
Due to cost of maxphalt
22. Indian Oil Corporation Pvt. 37,40,382.00
Due to Misc. Advance cost of Maxphalt
23. Sh. R.K. Verma, S.D.O. 1,15,500.00
Due to Misc. Advance paymnet
Renewal work in km. 291 to 296
24. Executive Engineer (NH) Dn. Jabalpur 1,08,875.00
Misc. Advance cost of Bitumen
25. Sh. Harihas Prasad S.D.O. 1,32,763.00
Due to payment of Maxphalt
26. The Executive Engineer P.W.D. (NH), Dn. Jabalpur 1,44,375.00
Due to payment of Maxphalt
27. Sh. L.P. singh, S.D.O. 77,581.00
Due to Misc. Advance payment of Maxphalt
(Para 4 of Report No.8)
54.2 On scrutiny of schedule of M.P.W.A. (Form No.70) attached to monthly accounts for 03/99 of NH Division Siliguri (W.B), it has been noticed that a sum of Rs.99.86 lacs is lying unadjusted under the head "Misc. P.W. Advance" at the close of March, 1999.
(Para 5 of Report No.1)
54.3 On verification of the records of NH Dibrugarh(Assam), it has been noticed that to avoid lapse of fund, division has kept the unspent money amounting to Rs.33.73 lacs of allotted fund in D.C. Dibrugarh’s custody charging the Misc. PWD Advance and subsequently debited the expenditure to the concerned final major head by minus debit to MPWA while the work was actually not executed. Drawing of Govt. money for keeping the amount outside the Govt. exchequer without executing any work by debiting the MPW Advance is violation of codal provision. The details are as under :
S.No. Adjustment No. Minus DR. to Amount debit to Amount
Total :- Rs.10,32,665.48 Rs.10,32,665.48
3054-01-PR 7,00,000
3054-01-OR 5,00,000
Total: 33,73,000 Rs.33,73,000
(Para 8 (b) of report No.5)
54.4 Scrutiny of MPWA Register of NH Division-VIII Raiganj (W.B), it has been observed that a debit balance amounting to Rs.29.83 has been lying unadjusted under the suspense head "Misc. Public Work Advance" at the end of March, 2000.
The booking of Expenditure under the Suspense head in question instead of under the final head concerned simply on the ground of absence of sanctioned estimates was against the principle of financial propriety.
(Para 6 of report No.27).
Para 55 Non-receipt of Materials against advance payment of Rs.157.72 lacs
As per procedure in vogue, advance payments are made to oil companies and to Railway authorities for procurement of road materials like Bitumen and for construction of Rail Over Bridge respectively. During inspection of various NH Divisions it has been observed that supplies are either not received or short supplies received from the concerned parties against such advances, as a result, balance amount of advance remains un-recovered/un-adjusted for years together causing a loss to the Central Govt. in the form of interest or remain unadjusted as these advances are non-interest bearing.
A few examples of this type are given below :-
55.1 During the scrutiny of monthly accounts and other records of NH Division Pathankot (Punjab), it has been seen that the Division is executing departmental works as the Hot Mix Plant is coming under the Jurisdictions of the Division. Hence the Division is making advance payments to Indian Oil Corporation for procuring Bulk Asphalt and to Hot Mix Plant for machinery and Hot Mix Plant site vide Hand receipts and the same is being debited to NH funds. A few examples are given below :-
Hand receipt No.359 Adv. Pay to IOC Rs.19,20,000
Of 3/99
H.R. No.240 of 3/99 -do- Rs.39,62,763/-
H.R. No.239 of 3/99 -do- Rs.35,00,000/-
The above advance payment may be adjusted by procuring the material from IOC.
(Para 7 of report No.37)
55.2 Scrutiny of vouchers of RCD Division Khagaria (Bihar) revealed that an amount of Rs.39,74,680/- has been paid to E.E. (Mech.) Division Khagaria vide Hand receipt No.54 dated 29.03.2000 on account of hire charges of utilizations of Machineries. As per norms, E.E. (Mech.) should raise claims against E.E. RCD, NH Khagaria and on the basis of that bill, E.E., RCD NH should make payment to mechanical division. There is no provision of making advance payment to Mech. Divisions. It seems that the advance payment was made only to avoid lapse of funds under Job No.536.
(Para 5 (iii) of Report No.47)
Para 56 Fictitious adjustment of Materials, amounting to Rs. 260.90 lacs
As per common prudence substantiated with rules, no material should be purchased for/booked to the work unless it is required in near future. Superfluous booking and its subsequent withdrawal either to stock or by transfer to other work tantamounts to breach of financial propriety. It has been revealed from review of Inspection Reports of different NH Divisions that materials worth Rs.260.90 lacs were booked to NH Works at the fag end of the financial year.
A few illustrations are given below :-
56.1 Scrutiny of accounts records of NH Division-II Bilaspur (H.P) revealed that material valuing Rs.117 lacs was booked to NH works at the fag end of the financial year as detailed below :-
__________________________________________________________________
Month of S.D.No. Vr.No. Amount Name of work to Name of work to
A/c org. which expr. Origi which the expr.
Booked nally booked subsequently booked
5/95 5 40 25654.00 A/R & M/o CMM Charged to state
Road, NH-21, Km. Works vide TE No.
82/0 to 127/0 38 to 2/96
Construction of
8/95 1 -- 18764.00 way side ame- Pvdg.Pucca parapit
neties at Namud NH-21 Km.82 to 94
9/95 1 -- 194551.00 -do- -do-
4/95 4&5 -- 652636.00 A/R&M/o CMM Rd. Charged to different NH-21,Km.82 to127 other work vide
TE No.30 of 3/96
5/95 5&6 -- 658636.00 -do- -do-
6/95 3&4 -- 688639.00 -do- -do-
7/95 6&7 -- 3705380.00 -do- -do-
4/95 2&3 -- 486005.00 Restoration of rain -do- vide TE No.
damages on CMM 31 of 3/96
Rd. Km.82 to 127
5/95 8 -- 635853.00 -do- -do-
6/95 6 -- 527320.00 -do- -do-
7/95 9 -- 311362.00 -do- -do-
8/95 7 -- 491511.00 -do- -do-
9/95 8 -- 291373.00 -do- -do-
5/98 3 -- 1077490.00 A/R&M/o CMM R/D on CMM Rd.
Rd.NH-21,Km.82 NH-21,Km.82 to
To 127 127(New) during
98-99 vide TE No.
74 of 3/99
8/98 1 -- 1095615.00 -do- -do-
8/99 5 -- 843372.00 -do- -do-(New) 99-
2K vide TE No.72
___ of 3/2000
Total : 11704094.00
(Para 11 of Report No.10)
56.2 During the course of test check of records of Provl. Division III PWD, B&R Branch Karnal, (Haryana) it was noticed that materials worth Rs.100,98,426/- as per details given below were debited to the work where there were not required for immediate use. It was done in the month of 3/99 just to avoid the lapse of grants.
Vr.No. & Date Name of Material Debit to Work Credit to work Amount
5 of 3/99 Bitumen 5054(R&B) Central Stock 6755840/-
Stg.SS Marg NH-1
Km.29.295 to 50
60 of 3/99 Bitumen(emulsion) -do- -do- 184186/-
TE No.29 of 3/99 Bitumen -do- -do- 3158400/-
10098426/-
It was further noticed that the above amount charged to the works by drawing bills on proforma invoices and material was yet to be received from the supplier. This have been placed in the PWD Misc. Advance against the supplier to watch the receipts of materials. It was further noticed that the entire material worth Rs.100,98,426/- was withdrawn in 7/99 vide T.E. No.1 of 7/99 which clearly showed that it was fictitious adjustment to avoid lapse of grants.
(Para 2 of report No.38)
56.3 A test check of records of NH Division-II Bilaspur (H.P) revealed that 500 drums of bitumen valued Rs.11,00,000/- (Rs.2200/- per drum) were issued for the work C/o Pucca Road side drain on Chandigarh Mandi-Manali Road- NH-21 in Km.94/0 to 105/0 Km. From stock vide indent No.SPL/BLP-1 of 11/1995. The material in question was never used in the above work as there was no provision for the use of Bitumen on this work. The material was subsequently written back to stock vide G.R. Sheet No.DHL-01 of 4/1996 on the basis of indent No.DHL-AMK-96-97 of 4/1996 and was accounted for bincord No.1568. It was further revealed that 927 bitumen drums (434+493) were received from E.E. Solan Division, NH-22 vide G.R. Sheet No.0975 and 976 dated 07.12.95 and 08.12.95 respectively and subsequently shown as issued as stated above. Similarly, it was noticed that as per indent No.DLP-80 material of 10/98 (Steel of Voriouddia) valuing Rs.15,50,000/- was issued to the work "Strengthening of road crust on C.M.M. Road, NH-21 Km. 105/0 to 127/0. (SH. Strengthening of existing pavement in Km. 105/0 to 127/0). There was no provision of issue of Steel in the approved estimate, nor it was required for the work in question. Subsequently the material was transferred to other works and also written back to stock. Evidently, the fictitious issue of material was made to exhaust the budget provision.
(Para 4 of report No.10)
Para 57 Faulty financial and contractual Accounting worth Rs. 1264.66 lacs
It is mandatory for the contractor to execute the work as per the specifications and the conditions of contract detailed in the schedule of work which forms a part of the contract. Audit has observed that there is deviation from the specifications but the works are accepted by the divisional officers without accounting for the deviation. Payment on hand receipts, splitting up of Jobs, wrong booking of Expenditure incurred on repairs of central Machines, rejection of lowest tender on enhancement of tender value without approval of Ministry of Surface transport. Non-recovery of levied compensation are some of the reasons for faulty financial and contractual accounting resulting in financial loss to Ministry of Road Transport and Highways.
A few instances are noted below :-
57.1 Scrutiny of vouchers No.130 dated 31.03.2000 of RCD Patna (Bihar) revealed that a sum of Rs.997 lacs has been paid to Financial Advisor C.A.O. (Constructions) Easterly Railway Calcutta through Hand Receipt and the bill raised by F.A., C.A.O. (Const.) Eastern Railway Calcutta has not been enclosed alongwith the Hand Receipt.
As per instructions of Ministry of Road Transport and Highways, any payment through Hand Receipt should not be made by the Division.
(Para 9 of Report No.43)
57.2 On verification of records of Horticulture Division PWD, B&R Branch Hissar (Haryana) it has been seen that more than 250 work orders for the period from 95-96 to 98-99 involving an amount of Rs.38,54,968/- have been issued to split the works to avoid the sanction of higher authority.
(Para 1(A) of Report No.35)
57.3 During the test check of records of NH Division, Jorhat(Assam), it has been noticed that two numbers of works as per details given below were terminated during the period from 2/96 to 9/2000 to carry out the remaining works at the risk and cost of defaulting contractors. But Division has not taken any initiative for recovery of the difference of cost of rescinded works. Consequent upon termination of the contracts from the defaulting contractors resulted in a net loss of Rs.94.43 lacs over the original tender value .
(Para 5 of report No.34)
57.4 While scrutinising the records of NH Division Bilaspur(H.P), it was noticed that 20 works costing Rs.35.51 lacs were awarded during 97-98 and 98-99 to various Contractors by splitting up original works into various parts to keep the tendered amount within the competency without obtaining the sanction of the competent authority for split works. The estimated cost was deliberately kept below Rs.50,000/- in each case so as to avoid wide publicity in the press .
(Para 5 of Report No.10)
57.5 From MB No.3123/66 to 75 VIIIth R.A. bill of Provl. Division-II PWD (B&R) Branch Hissar (Haryana), it was noticed that the Divisional Office has given secured advance amounting to Rs.24.78 lacs vide Vr.No.20 dated 03.03.2000 for perishable item (stone crush Bajri) and without drawing any formal agreement in the prescribed form as provided in the CPWD Manual as well as per para 7.48 (iii) of PWD Manual (Revised 1962). The CPWD Manual and PWD Code prohibits grant of secured advances on perishable items.
(Para 1 (b) of Report No.22).
Para 58 Escalation charges amounting to Rs.63.94 lacs
Clause 10CC of the agreement of the contract provides for compensation in case of statutory increase in prices of materials, POL or labour component to be paid to the contractor have to be incorporated before hand. The escalation charges become due to the contractor subject to certain conditions. The date of completion of work within the stipulated period is the main criteria for consideration of escalation charges. The cost of work on which escalation charges are payable, shall be taken into account after deducting the cost of Extra items work executed departmentally and the cost of material issued departmentally. It should be reckoned as 85% of the cost of work after deduction of above mentioned elements. During the test check it is observed that above conditions are not being adhered to strictly resulting in higher payment of escalation to the contractors. In a few sample cases this amount works out to the tune of Rs.63.94 lacs during 2000-01 which is a direct financial loss to the Central Govt. (Ministry of Road Transport and Highways) (MORTH).
A few examples of such type are quoted below :-
58.1 On verification of records of NH Division Keonjhar (Orissa) it was observed that materials were supplied by the Deptt. to the contractor. Contractor should have been paid price escalation as per formula given below.
Value of material = 0.75 X 10 X Total value of the bill X 1(i) P.I – 1(2) Past Index
But price escalation has been calculated on formula applicable in case material supplied by the Contractor i.e.
Value of Material = 0.75 X 45 XTotal value of the bill X 1(i) P.I – 1(2)Past Index
P.I. = Present Index
The above calculations has resulted excess payment of Rs.42.03 lacs towards price escalation .
(Para 1 (iv) of Report No.40)
58.2 During the course of test check of Job No.042-OR-97-105 of NH Division Dhankanal (Orissa), it was noticed that the price escalation was calculated by the Division on material at the rate of 65% instead of 20% resulting in excess payment of price escalation of Rs.10.28 lacs to the contractor as per detailed below :-
1st Qtr. 98 = 0.75 X 65 X 8223940 X 337.43 – 322.70 = Rs.183003.05
2nd Qtr. 98 = 0.75 X 65 X 6457277 X 343.93 – 322.70 = Rs.207097.60
3rd Qtr. 98 = 0.75 X 65 X 4407044 X 353.76 – 322.70 = Rs.206787.59
4th Qtr. 98 = 0.75 X 65 X 2399283 X 357.63 – 322.70 = Rs.126606.41
1st Qtr. 99 = 0.75 X 65 X 4166959 X 354.36 – 322.70 = Rs.199299.30
2nd Qtr. 99 = 0.75 X 65 X 5177512 X 355.85 – 322.70 = Rs.259286.73
3rd Qtr. 99 = 0.75 X 65 X 6070040 X 355.85 – 322.70 = Rs.303984.00
Total :: Rs.1484064.68
If the calculation was made on materials at the rate of 20% in lieu of 65%, then the amount would be Rs.457250.64 thus, resulting in excess payment of (1484064.68 – 457250.64) = Rs.1028814.04
(Para 3 of report No.15)
58.3 Scrutiny of 67th and 164th R.A. bill of NH Division Agra, revealed that Division has paid Rs.833.83 lacs and Rs.1103.68 as escalation charges to the contractors i.e M/s Oriental Structural Engineers Ltd. And M/s Progressive cont. Ltd. Respectively. The revised sanctioned cost is Rs.125.75 Crore. Delay in completion of work has resulted in to price escalation of Rs.1937.51 lacs (which is more than 15% of the sanctioned cost).
(Para 1(F) of report No.52)
Para 59 Loss of revenue and mis-classification of revenue receipts amounting to Rs. 50.77 lacs
Govt. of India, Ministry of Road Transport and Highways incurs expenditure on National Highway on items pertaining to Original works, other schemes and maintenance & repairs of National Highway. As such all receipts realized relating to NH work (such as sale of tenders, road cutting charges, value of empties, forfeited amount of lapsed deposits, rent from hotels, hire charges of Machinery, road side advertisements etc.) should be either taken as central Govt. revenue under MH-1054-other receipts or should be taken as reduction of cost of the work under 5054-capital outlay on NH in exceptional cases. During test check of records of NH Division it is observed that a huge amount of revenues realised from the above mentioned sources have either been credited to state Govt. under "MH 0059" or kept under "8443-civil Deposits". The amount was subsequently transferred to other state works at intermittent intervals. Audit has pointed out that a total amount of Rs.50.77 lacs involving 34 paras has been mis-classified during the year 2000-01.
A few instances of such misclassifications are given below :
59.1 During scrutiny of R.A. Bills of NH Division Valsad (Gujarat), it has been seen that the compensations amounting to Rs.6,50,000/- for delay in completion of work has been recovered through contractors following R.A. bills and the same was kept under Deposit head of Accounts MH-8443.
20th R.A. bill C.V. 31 of 1/2000 Rs.1,00,000/-
21st R.A. bill C.V. 3 of 2/2000 Rs.3,00,000/-
23rd R.A. bill C.V. 55 of 3/2000 Rs. 50,000/-
24th R.A. bill C.V. 39 of 3/2000 Rs. 50,000/-
24th R.A. bill C.V. 14 of 5/2000 Rs.1,00,000/-
28th R.A. bill C.V. 163 of 6/2000 Rs. 50,000/-
Total Rs.6,50,000/-
(Para 4(b) of Report No.23)
59.2 On checking of records of NH Division Roorkee(U.P), it was observed that a sum of Rs.4,36,938/- as receipts realised during 9/98 to 3/2000 which pertained to Sale proceeds of tender documents, registration fees and road cutting charges were credited to State receipts’ head as detailed below :
Month/Year Sale proceeds Registration Cost of Toll Road cutting
Of Tender Doc Fee Ticket Books CHARGES
__________________________________________________________________
9/98 -- 30
10/98 350 30
11/98 250 30
12/98 150 60
1/99 2475 30
2/99 -- -- 196000
3/99 250 15 8860
________________________________________________________________
Total 98-99 3475 165 Nil 204860
________________________________________________________________
4/99 1450 15 -- --
5/99 -- 40 -- 78458
6/99 225 30 -- --
7/99 300 -- 1354 --
8/99 -- 65 -- 280
9/99 -- 80 1265 --
10/99 -- 30 -- --
11/99 2700 30 -- 4620
12/99 6000 --1265 --
1/2000 3000 -- 57056 2805
2/2000 3465 30 -- --
3/2000 50900 25 -- 12950
_______________________________________________________________
Total 99-2000 68040 345 60940 99113
Rs.228438/-
______________________________________________________________
Grand Total :- Rs.436938/-
(Para 2 of report No.14)
59.3 Scrutiny of the "Schedule of Deposits (Form No.79) attached to the monthly accounts of March, 99 in r/o NH Division IX, Siliguri (West Bengal) revealed that a sum of Rs.271.02 lacs representing security Deposits recovered from the Contractor is lying unrefunded for more than 3 years at the close of 3/99.
It is provided under para 15.4.1 of CPWA Code that the security deposits remaining unclaimed for more than 3 years should be credited to Govt. Account in respective receipts head of the deptt. After taking necessary approval of the competent authority.
(Para 3 of Report No.1)
59.4 On verification of records of NH Division, Vadodra (Gujarat), it has been observed that a sum of Rs.5.45 lacs has been recovered from the contractor as compensation for delay in completion of work and kept under Deposit head as per detailed below :-
Job No. Name of Contractor Amount of compensation
008/GJ/97/207 Kalthin Engineering Rs. 2.95 lacs
008/GJ/97/206 Rakesh Constructions Rs. 2.50 lacs
Total Rs.5.45 lacs
(Para 1 (b) of Report No.28)
59.5 While scrutinising the records of NH Division-I Agra(U.P), it has been noticed that a sum of Rs.4.25 lacs as per details given below has been misclassified to State head of Account or deposit head.
Rs.2,40,072/- revenue retained as road cutting charges misclassified as Deposit head.
Rs.1,57,275/- amount realised as Sale of tender form misclassified as State receipt.
Rs.28,855/- as forefeited amount of security misclassified as State receipt.
(Para 2 of Report No.3)
59.6 On scrutiny of records of NH Division II, Agra it has been noticed that Central Revenue receipt of Rs.12.04 lacs realised on account of road cutting charges, auction of roots etc. has been credited to Deposit head.
(Para 5 of report No.52)
Para 60 Non-remittance/Short remittance of Toll collection receipts of Rs.2006.84 lacs
As per notification dated 1992 of the Ministry of Road Transport and Highways regarding fee for use of Permanent Bridges, the Divisional officer shall remit entire toll fee
collection to the PAO(NH), Head Quarters through Demand Draft to enable him to credit the amount so received in relevant receipts head in his books. Thereafter the Ministry of Road Transport and Highways sanctions/reimburses collection charges of such receipts to state concerned. But contrary to the provisions of the above mentioned procedure, the NH Divisions are not remitting the toll collection in time. In some cases the toll fee collected by the Division is not at all remitted to PAO(NH) Ministry of Road Transport and Highways and misclassified as receipts under 8443 civil Deposits which is subsequently transferred to state Head under 0059 state receipts. As a result of internal check of the accounts of the NH Divisions it is observed that an amount of Rs.2006.84 lacs on account of toll fee collected has either been misclassified to state receipts or Deposits. This amount has not found place in the books of PAO(NH) New Delhi.
Some of Important cases are shown below :-
60.1 The scrutiny of records relating to toll fee collection at Sabarmati Bridge joining NH-8 and 8A (Job No.08A-GJ-89-99 & 08A-GJ-89-100)Km. 0/0 to 6/90 in respect of NH Division Ahmedabad revealed that toll fee collection made upto 12/2000 either through contractor or departmentally has been reported as Rs.11,71,30,018.00 whereas total cost on the project including interest has been worked out to Rs.18,16,75,013/-. Therefore, it is seen that a toll fee of Rs.6,45,44,995/- has not been recovered .
Year Capital Cost Interest
1989-90 55.59 2.50
1990-91 43.01 6.94
1991-92 25.45 10.03
1992-93 141.55 17.53
1993-94 237.42 34.58
1994-95 150.69 52.06
1995-96 75.99 62.26
1996-97 176.16 73.59
1997-98 313.01 95.60
Total cost Rs.1573.96 lakhs
As against the total cost of Rs.1573.96 lakhs mentioned above, toll collection @ Rs.412.51 lakhs per annum, was assessed to be recovered on the basis of traffic runway report. As such toll collection has to be continued till the whole amount of Rs.1573.96 lakhs plus interest on the commulative balance as per Toll Fee Act is fully recovered. As such the toll collection recoverable has been computed as Rs.18,16,75,013 as per calculation given below.
Capital Cost as above Rs.157396000
Proposed recovery for the Ist year Rs. 41251000
Balance Rs.116145000
+
Interest @ 9% Rs. 10453050
Total Rs.126598050
Proposed recovery for the IInd year Rs. 41251000
Balance Rs.85347050
+
Interest @ 9% Rs.7717235
Total Rs.93064285
Anticipated recovery for IIIrd year Rs.41251000
Balance Rs.51813285
+
Interest @ 9% Rs. 4699195
Total Rs.56512480
Recovery for the 4th year Rs.41251000
Balance Rs.15261480
+
Interest @ 9% Rs.1409533
To be recovered in the Vth year Rs.16671013
Capital Cost Rs.157396000
Interest Rs.24279013
Rs.181675013
But actual toll collection made upto December, 12, 2000 either through contractor or departmentally has been reported as Rs.11,71,30,018. Year-wise collection made so far is as under which also stands reconciled with PAO(NH), New Delhi.
(w.e.f. 16.2.98 to 31.3.98)
( upto 12.12.2000 ) Rs.117130018
Balance to be recovered Rs.6454495/-
(181675013 – 117130018 ) (Para 1 of Report No.37)
60.2 On verification of records of NH Division-13 Nagpur(Maharashtra), it was seen that the Division has started toll fee collection w.e.f 20.05.1999 at Khuni Bridge and collected Toll fees amounting to Rs.1,92,88,605/- by fixing the following agencies for the collection of Toll fee:-
Name of Agency Period of collection Amt.collected
Total 1,92,88,605/-
Out of total collection of Rs.1,92,88,605/- Division has remitted only an amount of Rs.73,61,900/- to PAO(NH), MoST, New Delhi as per detailed below:
D.D.No. Date Period of Toll Amount Letter No.
1. 038453 19.11.99 20.5.99 to 4.11.99 52,91,900 5094/Ar-52
(23 weeks) dt.29.02.2000
2. 038521 24.01.2000 5.11.99 to 6.1.2000 20,70,000 520/SAC
(9 weeks) dt. 2.2.2000
The remaining amount of Rs.119,26,705/- has been lying under Deposit head of Account of the Division which may be remitted to PAO(NH), MOST, New Delhi immediately.
(Para 1(a) of Report No.42)
60.3 On checking of the records of NH Division Valsad (Gujarat), it was found that the total cost and interest amounting Rs.2223.62 lacs has been worked out in respect of toll tax place near Bagwada at 356/2 of NH-8 on Kartoli Khadi
Whereas total toll collection fee at Bagwada Toll Plaza through agency/Department is Rs.2020.73 lacs
From comparision of above, it is observed that Toll Tax amounting to Rs.202.89 lacs has still to be recovered (Rs.2223.62 lacs– Rs.2020.73 lacs) + Rs.202.89 lacs.
(Para 2 of report No.23)
60.4 During the scrutiny of the records of NH Division Roorkee (U.P), it was observed that the Division has received a sum of Rs.30.19 lacs as toll collection through the Contractor M/s. Najibabad Associates Construction on the Bridge situated on NH-58 and credited the same amount of toll tax to State head of account which is a clear violation toll collection Act’s provision.
(Para 1 of Report No.14)
Para 61(a) Misclassification of Expenditure by NH Division amounting to Rs.203.27 lacs
In order to project a clear and accurate picture of the Govt. accounts, it is the first and foremost duty of each Department to exhibit every charge of expenditure against the proper head of Account. During test check of NH Divisions, it is observed that a large number of items of Expenditure either pertaining to Minor works such as maintenance & repairs have been classified against the original works and vice versa. In certain cases the expenditure on maintenance & repairs of state machinery has been debited to NH (MORTH) which is irregular and objectionable.
Some examples are mentioned below:-
61.1 From scrutiny of three projects vide Job No.008/GJ/97/207, 375 and 206 in respect of NH Division Vadodra (Gujarat) revealed that the Division has debited the works to the extent of Rs.5.50 lacs, Rs.9.21 lacs and Rs.1.38 lacs respectively which do not pertain to works at all. Details are given as under :
DETAILS OF EXCESS EXPENDITURE
Job : 207
Month Voucher No. Amount Details
2/99 9 189457 FDR works
17 251345 FDR works
3/2000 4 60324 Purchase of materials
12/98 2 & 3 49372 Bonus of labour
Total : 550498
Job : 375
7/98 4 153083 Labour
9/98 5 & 6 92751 Material
11/98 7 109302 Labour
11/98 116907 Stock
5/98 24 19278 Labour
5/98 129368 Stock
6/98 21 12252 Labour
6/98 116907 Stock
Total : 921535
Job : 206
2/2000 19 & 23 138752 Labour payment
(Para 1 of report No.28)
61.2 During the verification of records Job No.04A/Goa/99/093 of NH Division XV Ponda, Goa, it has been noticed that as Division has debited an expenditure of Rs.26.09 lacs of other work to this job work during the month of March, 2000 as detailed below:
IIIrd R.A. Bill pertaining to Major
Work- construction of Ponda byepass Rs.23,53,308/-
Between 121/950 to 126/200 awarded + 9% = Rs.25,65,106/-
to M/s. C.M. Abdul Khadar vide agreement
No.14/99-2000
Ist R.A. bill pertains to providing Rs.40303 + 9% = Rs.43930
And laying Central line making point
Km.122 to 131 awarded to Sh. Dattaji
Patil vide agreement No.45
Total Rs.26,09,036
(Para 2 (a) of report No.7)
Such diversions are difficult to be found out by PAO during the pre-check of reimbursement of claims. Hence, it is desired that in future PW divisions and State AG will work in a more responsible manner and avoid such irregular practices.
Para 62(b) Incorrect booking of various expenditure to NH Works amounting to Rs.80.74 lacs
In 1984 Ministry of Surface Transport issued instructions vide their letter nos. NH/11/P/1684 dated 28.01.84 and No. RW/NH-III/8/81 dated 16.2.1984 that expenditure on salaries of supervisory staff, repair of Jeep car and POL, purchase of stationery, payment of telephone bills and other office contingencies etc. must not be charged to NH Works as the Ministry of Road Transport and Highways is paying 9% Agency changes to state Government. During test check of records of the NH Divisions, it has been observed that an expenditure of Rs.80.74 lacs has been incurred on such items which is contrary to the provisions and orders of the Ministry of Surface Transport.
62.1 During test check of records of NH Division XV Ponda (Goa), it has been noticed that Division has debited exp. Of Rs.17.10 lacs of other works/F.D. Rs. to P.R.1998-99 vide T.E. and cash voucher during the month of 3/99 as detailed as under :
T.E. No. 33 Rs.491956/-
T.E. No. 31 Rs.308872/-
C.V. No. 98 Rs.249919/-
C.V. No. 97 Rs.49383/-
C.V. No. 96 Rs.29337/-
C.V. No. 95 Rs.64177/-
C.V. No. 94 Rs.40570/-
C.V. No. 83 Rs.144002/-
C.V. No. 21 Rs.53412/-
C.V. No. 17 Rs.53415/-
C.V. No. 16 Rs.219563/-
Total Rs.1710606/-
(Para 5(b) of report no.7)
62.2 On test check of records of Job No.AA-021-HP-99272 of NH Division Bilaspur-II, the following expenditure was booked incorrectly.
(Para 6 of report No.10)
62.3 On checking of records of NH Division Vadodra (Gujarat), it has been noticed that there are 88 labours who have been engaged for Maintenance and repairs to NH-8 but the entire maintenance and repair works of NH-8 has been taken over by NHAI since 4/99. No funds for M&R has been allotted to the Division during the year 1999-2000 by MOST. But it is seen that Division is debiting the expenditure relating to Pay & Allowances of labours to Major works. The details of the same are given below:-
4/99 97-375 VS 2-1 17248
4/99 97-375 VS 2-2 19602
4/99 98-228 H-42 72165
5/99 97-207 VS 2-73-77 48608
5/99 97-210 VS 2-75 94535
5/99 97-211 VS 2-76 104109
5/99 97-235 VS 2-74 21734
6/99 97-207 VS 2-28 46452
6/99 97-208 VS 2-29 5722
6/99 97-210 VS 2-28 38224
11/99 97-207 VS 2-40 4683
11/99 97-210 VS 2-35 111026
11/99 97-211 VS 2-41 182657
1/2000 95-327 VS 2-7, 8 & 96 379211
1/2000 97-207 VS 2-45 & 47 100417
2/2000 97-206 VS 2-19 to 23 1387752
TOTAL 1385145
(Para 2 of report No.28).
Para 63 Encroachment on NH land by Private Parties/persons in 539 cases.
It is the duty of PW Divisions to keep NH land free from encroachments by Private parties so that the flow of Traffic may not be hampered. But it has been observed by internal Audit that NH land has been encroached by Private/persons in 539 cases.
A few examples of such type are enumerated below :-
63.1 During scrutiny of accounts records of Provl. Division-II PWD (B&R) Branch Hissar (Haryana), it has been pointed but by the Audit that unauthorised encroachments have been made on NH land in 39 number of cases by private persons/parties under the jurisdiction of this Division. Vigorous efforts may be made to remove these unauthorised encroachments.
(Para 10 of report No.22)
S.No. Name of road No. of Encroachment
1. NH-1A, KM.111 to 114 2 Nos.
2. NH-15, KM.51 to 52 192 Nos.
Total 194 Nos.
(Para 9 of report No.36)
63.3 During scrutiny of accounts records of Provl. Division-III, Karnal (Haryana), it has been reported that unauthorised encroachment have been made on NH land falling under the jurisdiction of this Division in 141 No. of cases.
(Para 10 of report No.38)
Para 64 Non-Maintenance/Improper maintenance and non production of records.
The work of construction and maintenance of National Highway are entrusted to the PWD(NH) Divisions of State Govt. The expenditure incurred on this account by State Governments is subsequently charged to Ministry of Surface Transport through RPAOs(NH). As such the initial accounting records are invariably required to be maintained by PWD Divisions so as to watch and monitor the accounts of expenditure incurred and receipts realised from time to time. Test check of the records of Divisions revealed that in many cases basic accounting records are either not being maintained or being maintained improperly. There are several instances reported by the RPAOs where certain accounting records were not produced to Audit.
Non/Improper maintenance of initial records like cash Book, subsidiary cash book, contractor ledger, Register of M.Bs works Register, Receipt Book, liability Register, stock Register, T & P Register, T E Books, Road Material Accounts, Register of interest Bearing Securities, Register of Deposits, Register of Purchase, MPWA Register, log Book, tender sale Register, Tender opening Register, Agreement, Priced store ledger, Hindrance Register, Monthly account in some cases, Register of Mobilization Advances and Register of Land Acquisition Advance etc. has been pointed out by the IAP in respect of almost all the Divisions inspected during the year 2000-01.
Non-Production of records is a very serious lapse and proper appropriation of Ministry of Road Transport and Highways funds cannot be ascertained and authenticated. For this reason the Audit is unable to work out the loss caused to Ministry of Road Transport and Highways in certain cases because of non availability of the proper registers/records.
A few examples are given below :-
Non or improper maintenance
S.No. |
Report No. |
Records not maintained |
1. |
NH Division Vellore |
1.Minor & Major work register 2.Central Revenue Register 3. Scrutiny Register 4. Agreement Register 5. M.B. Register 6. Review of MB Register |
(Para 6 to 11 of Report No.11)
S.NO. |
Report No. |
Records not maintained |
2. |
NH Division Panda Goa |
1.T.E. Register 2.Work Register 3.MB Review Register 4.Central Revenue Register 5. Contractor ledger 6. Cash Book. |
(Para 7 to 15 of Report No.17)
S.NO. |
Report No. |
Records not maintained |
3. |
NH Division Nellore |
1.Cash Book 2.Contractor ledger 3.T.E. Register 4. F.C.R. (WCE) 5.M.B. Register 6.Fixed charges Register. |
(Para 12, 13, 15, 17 and 19 of Report No.25)
Non production of records
S.No. |
Report No. |
Records not produced |
1. |
NH Division Rampur Bhushahr |
1.Chief Technical Examiner Register 2.Tool & Plant Register 3.Register of Miscelleneous Recovery 4. Register of Purchases |
(Para 14(b) of Report No.24)
S.No. |
Report No. |
Records not produced |
2. |
World Bank Project, Karnal |
1.Tool & Plant Register 2.Mustor Roll Register 3.Work Charged Register 4.PAO adjustment Register 5. DA audit objections. |
( Para 5(b) of Report No.45 )
SPECIAL PARA
Para 65 Non entertainment of the Audit Party by E.E., Mech. Division PWD, B&R, Karnal.
It has been reported by Internal Audit Party of RPAO(NH) Chandigarh vide his letter No.PAO/NH/ITC/Mech. Division Karnal/2000-01/1714 dated 23.02.2001 that I.T.C. of E.E. Mechanical Division PWD, B&R Branch Karnal was taken up on 19.02.2001. Programme was intimated by RPAO to E.E. on 24.01.2001. Further, it has been pointed out that E.E. neither produced the record as called for by the I.T.C. party nor received the letter No.PAO/NH/ITC/Mech. Division Karnal/2000-01/3 dated 19.02.2001. He was personally requested by the RPAO(NH), Chandigarh to receive the above letter dated 19.02.2001 but he declined to receive it or to get it received and instead he stated that you may send it by post and he will give reply.
It is a matter of great concern that non-production of records and non-receipt of letter is a serious matter.
The matter was brought to the notice of MORT&H, New Delhi vide this office letter No.PAO/NH/TP/CHD/2000-01/114-116 dated 30.04.2001 and copy endorsed to Chief Engineer, Haryana. Their replies are still awaited.
Hence the matter is brought to the notice of C.G.A. through Annual Review. Further progress will be intimated as and when replies are received from Ministry and C.E. of Haryana.
ANNEXURE- I
POSITION OF OUTSTANDING AUDIT PARAS AS ON 31st MARCH, 2001
| Name of RPAO | Name of State | Opening Balance | Addition | Total | Settled | Closing Balance | |
| Bombay | Gujarat | 156 | 23 | 179 | 11 | 168 | |
| Maharashtra | 252 | 36 | 288 | 46 | 242 | ||
| Goa | 93 | 17 | 110 | 05 | 105 | ||
| Sub Total | 501 | 76 | 577 | 62 | 515 | ||
| Chandigarh | Punjab | 519 | 09 | 528 | 68 | 460 | |
| Haryana | 309 | 28 | 337 | 11 | 326 | ||
| Himachal Pradesh | 566 | 38 | 604 | 55 | 549 | ||
| Jammu & Kashmir | 58 | 0 | 58 | 0 | 58 | ||
| UT Chandigarh | 52 | 07 | 59 | 0 | 59 | ||
| Sub Total | 1504 | 82 | 1586 | 134 | 1452 | ||
| Jaipur | Rajasthan | 332 | 0 | 332 | 02 | 330 | |
| Madhya Pradesh | 281 | 17 | 298 | 02 | 296 | ||
| Sub Total | 613 | 17 | 630 | 04 | 626 | ||
| Calcutta | West Bengal | 392 | 26 | 418 | 0 | 418 | |
| Orissa | 222 | 39 | 261 | 11 | 250 | ||
| Sub Total | 614 | 65 | 679 | 11 | 668 | ||
| Lucknow | Uttar Pradesh | 641 | 36 | 677 | 44 | 633 | |
| Bihar | 877 | 28 | 905 | 0 | 905 | ||
| Sub Total | 1518 | 64 | 1582 | 44 | 1538 | ||
| Bangalore | Andhra Pradesh | 167 | -- | 167 | -- | 167 | |
| Karnataka | 82 | -- | 82 | -- | 82 | ||
| Kerala | 149 | -- | 149 | -- | 149 | ||
| Tamil Nadu | 188 | -- | 188 | -- | 188 | ||
| Pondicherry | 5 | 5 | 10 | -- | 10 | ||
| Sub Total | 591 | 5 | 596 | -- | 596 | ||
| Guwahati | Assam | 615 | 24 | 639 | -- | 639 | |
| Arunachal Pradesh | 10 | -- | 10 | 3 | 7 | ||
| Manipur | 33 | -- | 33 | -- | 33 | ||
| Meghalaya | 121 | -- | 121 | 4 | 117 | ||
| Nagaland | 39 | -- | 39 | -- | 39 | ||
| Sub Total | 818 | 24 | 842 | 7 | 835 | ||
| PAO(NH) | Delhi | -- | 25 | 25 | -- | 25 | |
| Grand Total | 6159 | 358 | 6492 | 262 | 6255 | ||
Annexure II
LIST OF OUTSTANDING INTERNAL AUDIT PARAS OF VARIOUS PORTS WINGS OF MINISTRY OF ROAD TRANSPORT & HIGHWAYS AND SHIPPING ( AS ON 31.3.2001 )
S.No. | ||||||||||||
( ALHW ) DCE (Dry Dock ),
Port Blair
42
12
54
40 14
DCE, Campbell Bay *
26 --
26
-- 26
DCE, Hut Bay, L/Andaman
31 7
38
7 31
DCE, Kavaratti
35 11
46
29 17
O.I.C. Calcutta
10 10
20
8 12
C.E., ALHW, Port Blair
23 6
29
12 17
DCE(M), CSWD, Port Blair
80 20
100
66 34
Ex. Engg. Amini
18 11
29
18 11
Ex. L.O. New Delhi
8 7
15
7
8
Ex. Engg. Androth
18 7
25
15
10
Ex. Engg. Rangat Bay
30 --
30
--
30 ^
MPSO, Bombay
11 16
27
8
19
TOTAL
332 107
439
210
229
* Audit could not be done due to time constraints. ^ Figures shown as per MIS Report. All the 30 paras are now settled.
ANNEXURE – III
LIST OF OUTSTANDING INTERNAL AUDIT PARAS OF VARIOUS UNITS OF DG SHIPPING AS ON 31.3.2001
| S.No. | Name of the Unit D.G. ( Shipping ) |
Opening Balance as on 31.3.2000 |
Para raised During 2000-01 |
Total | Para settled during 2000-01 |
Para outstanding as on 31.3.2001 |
| 1 | Shipping Master, Bombay | 33 |
6 |
39 |
5 |
34 |
| 2 | Shipping Master, Calcutta | 23 |
10 |
33 |
-- |
33 |
| 3 | MMD, Mumbai | 13 |
7 |
20 |
12 |
8 |
| 4 | MMD, Calcutta | 36 |
14 |
50 |
29 |
21 |
| 5 | MMD, Jamnagar | 5 |
5 |
10 |
4 |
6 |
| 6 | MMD, Vizag | 9 |
7 |
16 |
4 |
12 |
| 7 | MMD, Cochin | 8 |
3 |
11 |
4 |
7 |
| 8 | MMD, Chennai | 38 |
18 |
56 |
23 |
33 |
| 9 | MMD, Mormogoa | 8 |
12 |
20 |
8 |
12 |
| 10 | MMD, Port Blair | 6 |
3 |
9 |
3 |
6 |
| 11 | MMD, Tuticorin | 13 |
10 |
23 |
11 |
12 |
| 12 | MERI, Bombay | 11 |
1 |
12 |
8 |
4 |
| 13 | D.G. (Sh), Bombay | 62 |
13 |
75 |
27 |
48 |
| 14 | RO( Sails) Bombay | 5 |
--- |
5 |
-- |
5 |
| 15 | RO( Sails) Calilcut | 2 |
-- |
2 |
-- |
2 |
| 16 | SEO, Bombay | 17 |
10 |
27 |
10 |
17 |
| 17 | SEO, Calcutta | 14 |
-- |
14 |
-- |
14 |
| 18 | SCI, Bombay | 24 |
6 |
30 |
12 |
18 |
| 19 | Pr. L.B.S. College Bombay | 11 |
16 |
27 |
5 |
22 |
| 20 | Capt. Supdt. T.S. Chankaya Bombay | 7 |
10 |
17 |
7 |
10 |
| 21 | R.O.(Sails) Tuticorin | -- |
-- |
-- |
-- |
-- |
| 22 | MERI, Calcutta | 26 |
14 |
40 |
22 |
18 |
| 23 | R.O.(Sails ),Jamnagar | 5 |
-- |
5 |
-- |
5 |
| 24 | Deptt. Canteen Calcutta | 7 |
10 |
17 |
6 |
11 |
| Total | 383 |
175 |
558 |
200 |
358 |
ANNEXURE –IV
| STATEMENT SHOWING POSITION OF OUTSTADING PARAS AS ON 31.3.2001 |
|||||
| Name of the Unit | Opening | Para raised |
Total |
Para settled |
Closing |
| Balance As on 31.3.200 |
During 2000-01 |
During 2000-01 |
Balance as on 31.3.2001 | ||
| Director ( Admn.) MOST | |||||
| Director ( Admn.) New Delhi | 76 |
11 |
87 |
16 |
71 |
| Cash Officer -II New Delhi | 36 |
5 |
41 |
10 |
31 |
| Cash Officer -I New Delhi | 54 |
7 |
61 |
17 |
44 |
| US ( BRDB), New Delhi | 28 |
11 |
39 |
25 |
14 |
| Deptt. Canteen , New Delhi | 30 |
9 |
39 |
15 |
24 |
TOTAL |
224 |
43 |
267 |
83 |
184 |
Opening Balance |
Para raised During 2000-01 |
Total |
Para Settled During 2000-01 |
Closing Balance as on 31.3.2001 | |
| D. G. ( LHLS ) | |||||
| DLL, Mumbai | 37 |
22 |
59 |
36 |
23 |
| DLl, Jamnagar | 19 |
13 |
32 |
11 |
21 |
| DLL( R ) , Calcutta | 105 |
15 |
120 |
24 |
96 |
| DLL, Madras | 60 |
24 |
84 |
25 |
59 |
| DLL, Cochin | 108 |
14 |
122 |
35 |
87 |
| DLL, Port Blair | 30 |
10 |
40 |
19 |
21 |
| DLL( WS), Calcutta | 21 |
8 |
29 |
19 |
10 |
| D.G. ( LHLS ), New Delhi | 13 |
51 |
64 |
32 |
32 |
TOTAL |
393 |
157 |
550 |
201 |
349 |
| D. G. ( Roads ) | |||||
| D.G. ( Road ) New Delhi | 64 |
18 |
82 |
7 |
75 |
TOTAL |
64 |
18 |
82 |
7 |
75 |
| GRAND TOTAL of Annexure II, III & IV |
1396 |
500 |
1896 |
701 |
1195 |
|