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OFFICE OF CHIEF CONTROLLER OF ACCOUNTS

MINISTRY OF SURFACE TRANSPORT

GOVERNMENT OF INDIA

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ACCOUNTING ORGANISATION OF THE

MINISTRY OF SURFACE TRANSPORT

Ministry of Surface Transport is responsible for formulation and implementation of the policies and programmes for a well-knit and coordinated system of transport. It encompasses within its fold, Road Development (including Border Roads), Planning and Coordination of Road Transport, Road Safety, Development of Inland Water Transport, National Waterways, Maritime Shipping and Navigation, Development of Major Ports, Light Houses & Light Ships, Ship Building, Ship Repair and Chartering of Ships.

After the introduction of integrated financial system in Govt. of India, responsibility of maintenance of accounts has been given to the respective Department/Ministry. Secretary is the Chief Accounting Authority. Accordingly Secretary-Road Transport & Highways is the Chief Accounting Authority for the wings related to Road Transport & Highways and Secretary-Shipping is the Chief Accounting Authority for the Shipping, Ports and Shipping related wings. Chief Accounting Authority discharges its responsibilities through the Financial Advisor & Additional Secretary and Chief Controller of Accounts. The Chief Controller of Accounts heads the accounting organisation of the M/o Surface Transport.

 

O/O Chief Controller of Accounts is responsible for: -

Payment to be made to the wings, Subordinate Attached Offices, Autonomous Bodies, Societies and Associations, Public Sector Undertakings and to the State Governments.
Reimbursement of claims of State Govt. pertaining to National Highways works.
Accepting, accounting and budgeting the receipts due to M/o Surface Transport or its assisted organisations.
Preparation of monthly accounts, Annual Appropriation Accounts and Statements of Central Transactions (for annual Finance Accounts for all the 3 grants of this Ministry) and their submission to the Controller General of Accounts, Govt. of India.
Preparation of annual budget including the performance budget of this ministry. Coordination with M/o Finance in the budget process during the year.
Monitoring disposal of all the Audit Paras and Observations made by the C&AG of India in its annual reports (civil and commercial) and in the general inspection reports. Coordination with Monitoring Cell of the Department of Expenditure, M/o Finance for the ‘Action Taken Note’.
Monitoring disposal of all the Audit Paras and Observations coming under the purview of Public Accounts Committee and other Parliamentary Committees.
Internal Audit/Inspection of the accounts of all the wings of the Ministry and Public Works Divisions of States involved in construction and maintenance of National Highways.
The Internal Work Study in all the Wings of the Ministry and Coordination with the ‘Staff Inspection Unit’ of the Ministry of Finance.
Preparation of Management Information Reports based on accounting, budget & audit data for submission to various authorities.
Rendition of advice on financial and accounting matters to various units of the Ministry.
Implementation of Voucher-Level-Computerisation in the Pay & Accounts Offices.
Implementation of new ORACLE based CONTACT package (Contact-Ora) for compilation of accounts in the Principal Accounts Office.

 

 

 

 

 

 

STRUCTURE OF ACCOUNTING ORGANISATION OF MINISTRY OF SURFACE TRANSPORT

 

 

 

 

 

ACCOUNTING OPERATIONS OF THE MINISTRIES OF SURFACE TRANSPORT 

PRINCIPAL ACCOUNTS OFFICE, MINISTRY OF SURFACE TRANSPORT, CONSOLIDATES THE ACCOUNTS ON COMPUTER OF 14 ACCOUNTING PAY & ACCOUNTS UNITS INCLUDING PAO(NH).
THE REGIONAL PAY & ACCOUNTS UNITS OF NATIONAL HIGHWAYS SUBMIT THEIR MONTHLY ACCOUNTS TO PAO(NH)-NEW DELHI THROUGH FORMAT.
PAO(NH) NEW DELHI CONSLIDATES THE ACCOUNTS FOR ALL REGIONAL PAY & ACCOUNTS OFFICES OF NATIONAL HIGHWAYS AND SUBMITS A CONSOLIDATED ACCOUNT TO PRINCIPAL ACCOUNTS OFFICE.
OFFICES VESTED WITH CHEQUE DRAWING POWERS SUBMIT THE WEEKLY LISTS OF PAYMENTS AND RECEIPTS TO THE CONCERNED PAY & ACCOUNTS OFFICE WHICH ACCOUNTS FOR THE TRANSACTIONS IN ITS ACCOUNTS.

 

 

 

TELEPHONE NUMBERS OF THE OFFICERS

 

OFFICE OF THE CHIEF CONTROLLER OF ACCOUNTS

Ministry of Surface Transport

 

2nd Floor, IDA Building, Jamnagar House, New Delhi-110011.

 

Name

Designation

Telephone Nos.(O)/(R)
Sh. M.Pran Konchady

Chief Controller of Accounts

 338-7552(O)

616-9622(R)

338-8820(Tele-fax)
Smt. Deevan

Sr. P.A. to C.C.A.

 338-7552(O)

688-0825(R)
Sh. Ajay Shanker Singh

Dy. Controller of Accounts

 338-1410(O) 338-8820(Telefax)
Sh. Shashi Bhushan

Asstt. Controller of Accounts

 3389737(O)
Sh. B.B.Sarkar

Dy. Controller of Accounts

 338-9737(O)

467-3650( R)
Sh. O.P.Srohe

Under Secretary(Budget)

 338-7614(O)
Sh. R.Balasubramanian Pay & Accounts Officer(Admn) 338-9739(O)

618-1507(R)
Sh.S.C.Jain Sr. Accounts Officer (NH) 338-9739(O)
Sh. Arora Sr. Accounts Officer(Control) 338-9739(O)
Sh. R.Balasubramanian Sr. Accounts Officer(Adm) 338-9739(O)
Sh. P.P.Dua Sr. Accounts Officer ( Pr.) 338-9739(O)
Sh.Chaturvedi Pay & Accounts Officer ( A.L.H.W.) 338-9739(O)
Sh. Bakshi Sr. Accounts Officer(I.A.) 338-9737(O)
Mr.Shashi Bhushan Asstt. Controller Accounts ( PAO, LHLS)

Sector-24, NOIDA, U.P.

 91-524074
Smt S. Guha Sr. Accounts Officer (P.A.O. Sectt.)

Room No. 530, 5th Floor, Transport Bhawan, New Delhi.

371-7369
Smt. Mahalaxmi Sr. Accounts Officer PAO(Ship), Mumbai (022)261-6206
Sh. B.K.Sinha Accounts Officer PAO(Ship) Calcutta. (033)223-0613
Sh. Immanuel Accounts Officer PAO(NH) Mumbai. (022)287-1741
Sh. S.K.Saha Accounts Officer PAO(NH) Calcutta (033)337-1729
Sh. P.L.Dey Accounts Officer PAO(NH) Guwahati (0361)54-2589
Sh. J.L.Nanda Sr. Accounts Officer\

PAO(NH)Chandigarh

 (0172)74-3038
Sh. R.A.Rattawa Sr. Accounts Officer PAO(NH) Jaipur (0141)39-0449
Sh. B.Perumal Accounts Officer PAO(NH),Bangalore (080)552-0170
Sh. K.C.Kad Sr. Accounts Officer, PAO(NH) Lucknow (0522)32-1943

 

 

 

 

 

INCREASING TREND OF GOVERNMENT EXPENDITURE IN MINISTRY OF SURFACE TRANSPORT

 

(Rs. In Crores)

 

THREE GRANTS ACCOUNTING FOR THIS EXPENDITURE

(Rs. in Crores)

 

Name of the Grant

1997-98

1998-99

1999-2000
Budget Actual Budget Actual Budget Actual
Grant No. 78

Surface Transport

199.61

176.63

121.55

99.68

103.76

95.43
Grant No. 79

Roads

3161.66

2870.49

3535.92

2777.39

6645.14

5985.76
Grant No. 80

Ports,Light houses and Shipping

716.76

569.43

1169.52

1320.71

1136.03

950.06
Total

78

7884.93

7031.25

 

 

 

 

 

 

TREND OF EXPENDITURE FOR LAST THREE YEARS

COMPOSITION OF GRANTS IN BUDGET AND ACTUAL

OF 1999-2000

BUDGET

 

 

 

 

 

 

COMPOSITION OF GRANTS IN BUDGET AND ACTUALS

OF 1999-2000’

BUDGET

 

 

 

ACTUALS

 

 

Grant No. 78- Roads, accounted for 85% of total expenditure of Ministry

Surface Transport during 1999-2000

 

 

 

 

 

 

 

GRANTS OF MINISTRY OF SURFACE TRANSPORT 1999-2000

(Rs. in thousands)

 

 

  

ACCOUNTS HIGHLIGHTS

FOR THE FINANCIAL YEAR 1999-2000

(AS PER APPROPRIATION ACCOUNTS)

(Rs. in crores)

 

S.No.

Item

Budget

Actual

% Variation

 

1.

 

 

 

 

2.

Receipts

Revenue Receipts

(1.1+1.2)

    1. Tax Revenue
    2. Non-Tax Revenue

Capital Receipts

(Recoveries of Loans)

 

364.23

1.00

363.23

163.79

 

 

447.33

7.17

440.16

186.89

(+)83.10

22.82%

(+)6.17

117%

(+)76.93

21.18%

(+)22.10

13.41%
 

Total Receipts (1+2)

529.02

634.22

(+)105.20

19.89%

3.

Expenditure

Non-Plan Expenditure

(3.1+3.2)

3.1 On Revenue Account

3.2 On Capital Account

 

2161.64

1844.12

317.52

2840.45

1720.50

1119.95

(+)678.81

31.40%

(-)123.62

4.70%

(+)802.43

252.72%

(-)1532.49

4.

Plan Expenditure

(4.1+4.2)

4.1 On Revenue Account

4.2 On Capital Account

5723.29

1598.73

4124.56

4190.80

1441.27

2749.53

(-)784.75

26.78%

(-)157.46

9.85%

(-)1375.03

33.34%

5.

Total Expenditure (3+4)

7884.93

7031.25

(-)853.68

10.83%
 

5.1 Revenue Expenditure

(3.1+4.1)

5.2 Capital Expenditure

(3.2+4.2)

3442.85

4442.08

3161.77

3869.48

(+)281.01

8.16%

(-)572.60

12.89%

 

 

 

  

 

 

 

 

 

BUDGET, RECOVERIES AND EXPENDITURE (1999-2000)

MINISTRY OF SURFACE TRANSPORT

(Rs. in crores)

 

Budget

Actual

Variation

Gross

Recoveries

Net

7884.93

221.38

7663.55

7031.25

197.75

6833.45

(-)853.58

10.83%

(-)23.63

10.67%

(-)830.10

10.83%
       

 

 

 

 

GRANT-WISE EXPENDITURE

 

The Grant-wise details are given in the following table

 

(Rs. in crores)

Grant No.

Revenue

Capital

Total
78 Surface Transport

79 Roads

80 Ports, Lighthouses and

Shipping

 

74.69

2580.65

506.43

20.74

3405.11

443.63

95.43

5985.76

950.06
Grand Total

3161.77

3869.48

7031.25

 

 

 

GRANT-WISE MONTHLY FLOW OF NET EXPENDITURE DURING 1999-2000

 

(Rs. in crores)

 

 

Grant

Apr

May

Jun

July

Aug.

Sep.

Oct.

Nov.

Dec.

Jan.

Feb.

Mar.

Total

78

3.42

2.73

5.51

9.91

6.91

13.25

2.81

4.17

9.14

9.17

5.58

22.83

95.43

79

19.15

282.09

201.92

134.88

403.32

188.24

136.36

130.84

351.97

136.07

349.07

3651.85

5985.76

80

24.59

31.87

155.60

75.32

40.49

0.98

75.93

153.71

9.31

21.18

93.74

267.34

950.06

 

 

 

 

GRANT-WISE MONTHLY FLOW OF NET EXPENDITURE DURING THE FINANCIAL YEAR

1999-2000

(Rs. in crores)

 

GRANT NO. 78: SURFACE TRANSPORT

GRANT NO.79 : ROADS

 

 

 

GRANT NO. 80: PORTS,LIGHT HOUSES AND SHIPPING

 

FUNDS FLOW

OF MINISTRY OF SURFACE TRANSPORT

FINANCIAL YEAR 1999-2000

(AS PER STATEMENT OF CENTRAL TRANSACTIONS )

 

(Rs. in crores)

RECEIPTS (CR.) AMOUNT DISBURSEMENTS(Dr.) AMOUNT

 

CONSOLIDATED FUND OF INDIA CONSOLIDATED FUND OF INDIA

REVENUE RECEIPTS 447.33 REVENUE EXPENDITURE 2637.03

TAX REVENUE

7.17

 GENERAL SERVICES

12.14
NON-TAX-REVENUE

440.16

 SOCIAL SERVICES

0.04
INTEREST RECEIPTS

186.26

 ECONOMIC SERVICES

2617.91
OTHER RECEIPTS

253.90

 GRANTS –IN-AID TO

STATES/UTs

6.94

 

CAPITAL RECEIPTS 186.89 CAPITAL EXPENDITURE 3404.74

LOAN RECOVERIES

187.76

 GENERAL SERVICES

--
REPAYMENT OF LONAS FROM GOVT. SERVANTS

0.87

 SOCIAL SERVICES

--
ECONOMIC SERVICES

3003.80
LOANS & ADVANCES

400.94
TOTAL

634.22

 TOTAL (CFT)

6041.77

 

PUBLIC ACCOUNTS PUBLIC ACCOUNTS

PROVIDENT FUND

18.80

 PROVIDENT FUND

10.24
DEPOSITS & ADVANCES

24.66

 DEPOSITS & ADVANCES

18.45
REMITTANCES

--

 REMITTANCES

(-)1.26
RESERVE FUNDS

1140.08

 RESERVE FUNDS

67.10
SUSPENSE & MISC.

4549.01

 SUSPENSE & MISC.

229.93
TOTAL

(PUBLIC ACCOUNTS)

57,32,04

 TOTAL

(PUBLIC ACCOUNTS0

720.90
TOTAL RECEIPTS

6366.26

 TOTAL

DISBURSEMENTS

6762.67

 

 

 

 

 

Appendix-xIx

Para 11.3.3

SOURCES OF FUNDS AS PER STATEMENT OF CENTRAL

TRANSACTION DURING LAST THREE YEARS

(Rs. in crores)

Major Head 1997-98 1998-99 1999-2000

A REVENUE RECEIPTS

361.69

698.76

447.34
1 0021-Taxes on Income other Corporation Tax

1.20

1.89

5.98
2 0045-Other Taxes & Duties on Commodities & Services

0.25

0.99

1.24
3 0049- Interest Receipts

143.94

449.89

186.26
4 0050-Dividends & Profits

52.14

54.35

43.04
5 0070-Other Administrative Services

--

--

--
6 0071-Contribution & Recoveries towards Pension & Other Retirements Benefits

0.23

0.37

0.55
7 0075 Miscellaneous General Services

0/05

5.61

3.06
8 0210-Medical & Public Health

0.04

0.11

0.13
9 0216-Housing

0.14

0.14

0.16
10 0852-Transport Equipment Services

--

--

--
11 1051-Ports & Light Houses

86.81

86.52

79.48
12 1052- Shipping

17.08

20.75

21.83
13 Roads & Bridges

59.79

78.09

105.60
14 Other General Economic Services

0.02

0.05

0.06
B CAPITAL RECEIPTS

141.73

296.46

186.89
1 625—Loans for other social services

--

--

--
2 6858- Loans for Engineering Industries

2.45

164.65

3.77
3 7051-Loans for Ports & Lighthouses

67.04

51.24

96.21
4 7052- Loans for Shipping

65.21

63.57

68.40
5 7601- Loans & Advances to State Govt.

15.53

16.22

17.64
6 7610- Loans to Govt. Servants

0.50

0.68

0.87
C TOTAL RECEIPTS

503.42

995.22

634.23
D PUBLIC ACCOUNT

Receipt (Net)

2778.78

2813.38

5732.04

GRANT TOTAL( 3+4))

3282.20

3808.60

6366.26

APPLICATION OF FUNDS DURING 1999-2000

OF MINISTRY OF SURFACE TRANSPORT

 

PARTICULARAS

1997-98

1998-99

1999-2000

Plan

Non-Plan

Total

Plan

Non-Plan

Total

Plan

Non-Plan

Total

REVENUE EXPENDITURE

38.9

878.97

917.87

58.72

1082.26

1140.98

1458.92

1178.11

2637.03

2049-Interest Payment

--

7.89

7.89

--

9.63

9.63

--

9.89

9.89

2071-PENSION PAYMENT (M2071)

3.72

3.72

--

3.92-

3.92

--

--

2.23

--

2.23

2075-Misc.General Services

--

0.17

0.17

--

0.01

0.01

--

0.02

0.02

2235-Social, Secutiry & Welfare

--

0.03

0.03

--

0.01

0.01

--

0.04

0.04

2405-Fisheries

--

0.18

0.18

--

0.08

0.08

--

0.06

0.06

2852-Industries

0.20

14.68

14.88

2.85

15.82

18.67

12.14

7.82

19.96

3051-Ports & Lighthouses

7.58

212.88

220.46

14.89

331.63

346.52

61.81

323.15

384.96.

3052-Shipping

--

60.18

60.18

--

87.27

87.27

--

61.00

61.00

3054-Roads & Bridges

4.64

464.35

468.99

2.28

609.49

611.77

1349.87

742.71

2092.58

3055-Road Transport

1.56

2.14

3.70

1.26

--

1.26

3.09

--

3.09

3056-Inland Water Transport

20.15

2.63

22.78

32.40

3.46

35.86

28.04

4.20

32.24

3451-Sectt. Economic Services

--

19.53

19.53

--

22.79

22.79

0.04

23.97

24.01

3601-Grants in aid to State Govt.

4.77

--

4.77

5.04

0.01

5.05

5.19

--

5.18

3602- Grants in aid to Uts

92.87

92.87

0.27

0.27

-1.26

1.26

--

3605-Technical & Economic Cooperation with other Countries

--

1.44

1.44

--

1.79

1.79

1.77

1.76

 

 

 

 

 

PARTICULARAS

1997-98

1998-99

1999-2000

Plan

Non-Plan

Total

Plan

Non-Plan

Total

Plan

Non-Plan

Total

CAPITAL EXPENDITURE

1576.99

30.08

1607.07

2100.06

17.92

2117.96

2185.04

1219.70

3404.74

4858-Engineering industries

16.15

16.15

14.64

14.64

8.00

-

8.00

5051-Ports & Light Houses

27.78

-8.5

19.28

52.16

-20.32

31.84

33.62

(-)0.12

33.50

5052-Training & Welfare Scheme

6.83

--

6.83

6.72

--

6.72

7.78

--

7.78

5054-Roads & Bridges

1330.75

--

1330.75

1321.62

-0.17

1321.45

1759.78

1191.72

2951.50

5056-Inland Water Transport

5.00

--

5

3.65

--

3.65

3.02

--

3.02

5075-Other Transport Services

--

--

0

--

--

0

--

--

0

6858-Loans for Engineering Industries

16.15

4.00

20.15

482.60

9.59

492.19

0.50

11.50

12.00

7051-Loans for Ports & Light Houses

123.89

20.52

144.41

172.00

--

172

353.56

--

353.56

7052-Loans for Shipping

20.00

--

20

20.00

--

20

--

--

--

7055-Loans for Road Transport

5.63

--

5.63

1.52

--

1.52

--

--

--

7056-Loans for Inland Water Transport

5.00

13.40

18.4

3.65

14.20

17.85

3.02

14.20

17.22

7601-Loans & Advances to State Govt.

19.81

0.01

19.82

21.50

9.35

30.85

15.76

--

15.76

7610-Loans to Govt. Servants

0.65

0.65

1.33

1.33

--

2.40

2.40

GRAND TOTAL**

1615.89

912.77

2528.66

2159

1100.15

3258.94

3643.96

2397.80

6041.76

 

 

** Expenditure incurred by other departments on behalf of Ministry of Surface Transport has not been included here.

 

 

 

 

 

TRANDS OF SECTORIAL ANALYSIS OF EXPENDITURE

(as per Statement of Central Transactions)

Rs. in Crore)

 

PARTICULARS

1997-98

1998-99

1999-2000

PLAN

NON.

PLAN

TOTAL

PLAN

NON.

PLAN

TOTAL

PLAN

NON.

PLAN

TOTAL

REVENUE ACCOUNT

General Service

--.

11.77

11.77

--

13.50

13.50

--

12.14

12.14

Social Service

--

0.03

0.03.

--

0.01

0.01

--

0.04

0.04

Economic Service

34.14

776.57

810.71

53.67

975.38

1029.05

1455.00

1162.91

2617.91

Grants-in Aid

4.76

94.31

99.07

5.04

2.07

7.11

3.92

3.02

6.94

TOTAL

38.90

882.68

921.58

58.71

990.96

1049.76

1458.92

1178.11

2637.03

CAPITAL ACCOUNT

General Service

--

--

--

--

--

--

--

--

--

Social Service

--

--

--

--

--

--

--

--

--

Economic Service

138651

(-)8.50

1378.01

1188.51

(-)19.81

1168.70

1812.20

1191.60

3003.80

Loans & Advances

19048

128.58

319.09

701.26

34.47

335.73

372.84

28.10

400.94

TOTAL

1576.99

120.08

1697.07

1889.77

14.66

1904.43

2185.04

1219.70

3404.74

 

TREND OF EXPENDITURE

(AS PER STATEMENT OF CENTRAL TRANSACTIONS)

(Rs. in Crores)

REVENUE ACCOUNTS

 

 

 

 

 

 

CAPITAL ACCOUNTS

 

 

 

 

 

EXPENDITURE DURING 1999-2000

(Expenditure as percentage to the Grant)

 

 

(Rs. in thousands)

MINOR HEADGRANT NO. 78

RATIO %

GRANT NO. 79

RATIO %
SALARIES

27,65.10

28.98

27,72.09

2,92
WAGES

19,38

0.20

9,56

0.01
O.T.A

11,15

0.12

8,23

0.01
TRAVEL EXPENSES

(DOMESTIC)

1,09,01

1.14

1,29,92

0.14
TRAVEL EXPENSES

(FOREIGN)

11,00

0.12

11,78

0.01
OFFICE EXPENSES

4,51,22

4.73

9,88,73

1.04
PUBLICATION

7,50

0.08

--

--
OTHER ADMN0 EXPENSE

6,44

0.07

--

--
GRANTS-IN AID

36,81,71

38.59

74,37,47

7.83
RENT, RATES & TAXES

4,99

0.05

35,56

0.04
PROFESSIONAL SERVICE

--

--

12,71,91

1.34
OTHER CHARGES

2,34

0.02

--

--

 

 

Note: Expenditure on Salaries, Wages, OTA, Travel, etc. of all officers and staff of Road Wing is

included in this Grant.

ECEIPTS

(CONSOLIDATED FUND OF INDIA)

(Rs. in crores)

 

1995-96 1996-97 1997-98 1998-99 1999-2000

Revenue Receipts

(A) Tax Revenue 1.06 2.40 1.44 2.88 7.17

(B) Non-Tax Revenue 328.11 354.27 360.25 698.76 440.16

Intt. on Loans 142.53 162.45 143.94 429.89 155.24

Dividends from PSUs 37.79 51.03 52.14 54.35 43.04

Ports & Lighthouses 68.47 62.83 86.81 86.52 79.48

Shipping 14.56 14.12 17.08 20.75 21.83

Roads & Bridges(Toll Tax) 58.64 60.08 59.79 75.09 105.60

General Receipts 6.12 3.78 0.49 33.94 34.97

Total Revenue Receipts 329.17 356.67 361.69 698.76 447.33

(A+B)

Increase/decrease 47.76 27.50 5.02 334.76 249.12

over previous year

Percentage 16.97% 8.35% 1.41% 92.55% 37.77%

 

CAPITAL RECEIPTS

Repayment of Loans to

Public SectorUndertakings 116,55 88.26 125.20 2757 16838

Repayment of loans to

State Govts. 1195 17.09 15.53 16.21 17.64

Repayment of loans to

UT’s Govts. -- -- -- --

Loans and Adv. to

Govt. Servants 0.46 0.48 0.50 0.68 0.87

 

Total Capital

Receipts 128.99 105.83 141.73 296.46 186.89

Increase/decrease

Over previous year

Percentage 19.20 (-)23.16 35.90% 154.73 (-)109.57

(17.49%) (17.95%) 33.92%) (109.17%) (36.96)

 

Grand Total 458.16 462.50 503.42 992.91 634.22

Overall increase/

Decrease 66.96 4.34 40.92 489.49 358.69

Percentage (17.12%) ( 0.95%) (8.85%) ( 97.23%) (36.13%)

 

 

 

TREND OF RECEIPTS

(CONSOLIDATED FUND OF INDIA)

(Rs. in Crores)

 

REVENUE RECEIPT

 

CAPITAL RECEIPTS

 

 

 

 

STATEMENT INDICATING DIVISION-WISE ALLOCATION OF FUNDS, EXPENDITURE AND VARIATIONS THEREOF.

(Rs. in crores)

S.No. NAME OF DIVISION FINAL BUDGET EXPENDITURE VARIATION

ALLOCATION

1. Roads 6307.45 5985.77 - 321.68

2. I.W.T. 54.81 54.74 - 0.07

3. Sectt. 35.58 33.92 - 1.66

4. Ports 757.56 755.94 - 1.62

5. L.H.L.S. 62.04 89.08 27.04

6. Shipping 89.04 109.23 - 7.79

7. Ship building 27.98 27.97 - 0.01

8. Road Transport 6.79 6.77 - 0.02

 

TOTAL 7341.25 7063.42 - 305.81

 

 

 

STATEMENT OF LOANS TO GOVERNMENT SERVANTS AND

RECOVERIES DURING 1999-2000

 

(Rs. in Thousands)

Head of Accounts O.B. as on 1.4.99 Balance adopted Revised Opening Receipt during Disbursement Closing

on proforma basis balance as on the year during the year balance

between 1.4.99 to 1.4.99 on 31.3.2000

1.3.2000

by CAS/Pr.AO

      1. Loans to Govt.

Servant etc.

 

201 - H.B.A. 1,84,00 Dr. -- 1,84,00 Dr. 49,35 7152.26 286.91 Dr.

201 - Advance for

purchase of

Motor

Conveyance 89,09 Dr. -- 89,09 Dr. 36,94 34,84 86,99 Dr.

203 - Advance for

purchase of

other

conveyance 39 Dr. -- 39 Dr. 74 50.52 50,17 Dr.

800 – Other Advances 60 Cr. -- 60 Cr. -- 1,42 82 Cr.

 

 

Total Major Head ‘7610’ 2,72,88 Dr. 2,72,88 Dr. 87.03 2,39,04 424,89 Dr.

 

 

OTHER INVESTMENT

INVESTMENTS MADE BY GOVT. OF INDIA

WITH VARIOUS P.S.U.s/AUTONOMOUS BODIES DUIRNG LAST THREE YEARS

 

( Rs. in Crores )

S. No. Public Sector Undertaking 1997-98 1998-99 1999-2000 Total

 

 

1. Cochin Shipyard Limited 5.00 4.99 2.50 12.49

2. Central Inland Water Transpt Corp 5.00 3.65 3.02 11.67

3. Hoogly Dock & Port Engineers 3.65 3.65 00.50 7.80

4. Hindustan Shipyard Limited 7.50 125.55 5.00 138.05

5. IRCC --- --- ---- ---

6. D.C.I. --- --- --- ---

7. S.C.I. --- --- --- ---

Total 21.15 137.84 11.02 170.01

 

STATEMENT SHOWING GRANTS-IN-AIDS (OTHER THAN SUBSIDIES) RELEASED TO VARIOUS AUTONOMOUS/STATUTORY BODIES AND NGOs FOR THE LAST THREE YEARS

 

( Rs. in Crores )

 

S.No. Public Sector 1997-98 1 998-99 1999-2000 Total

(Undertakings/institutions)

1. IWAI 21.23 33.21 31.70 86.14

2. CIRT, Pune -- -- 1.34 1.34

3. NSDRC, Vizag 2.06 2.59 -- 4.65

4. I.I.T. Madras 0.08 0.12 0.11 0.31

5. I.I.T. Kharagpur 0.10 0.20 0.06 0.36

6. S.C.I. 23.75 --- -- 23.75

7. H.S.L. 1.00 8.00 7.00 16.00

8. Madras Port Trust 0.04 -- -- 0.04

9. Cochin Port Trust 0.04 -- -- 0.04

10. Calcutta Port Trus 0.12 0.11 -- 0.23

11. A.R.A 0.10 -- -- 0.10

12. NEERI 0.18 0.18 -- 0.36

13. CWPRS 0.05 -- -- 0.05

14. TAMP 2.00 2.25 2.50 6.75

15. Govt. of Banglades - 1.79 -- 1.79

16. IRCC -- 0.08 0.08 0.16

17. Bombay Port Trust -- 0.09 -- 0.09

18. Dredging Corporation of India - -- 47.28 47,28

19 Misc. (Out of MH 3054) -- 1.67 1.67

20. Misc. Orgs ( For Road safety) 0.26 0.12 0.38

21. C.I.W.T.C,Calcutta -- -- 3.80 3.80

22. Oceonology, Goa -- -- 0.20 0.20

23. H.D.P.E. -- - 1.10 1.10

24. N.I.P.M -- -- 0.03 0.03

 

Total 51.01 50.41 95.20 196.62

 

 

LOANS – PAYMENT, REPAYMENT & OUTSTANDING AS ON 31.03.2000

( Rs. in crores )

Particulars Outstanding Additional Recoveries Outstanding

as on Loans provided as on

31.03.99 during 99-2000 31.03.2000

A. Loans to PSUs 1088.75 29.22 72.17 1045.80

& Govt.

Companies

  1. Loans to Port

    2. Trusts/DLBs 1582.91 353.56 68.97 1867.50

  2. Loans to Union 0.12-- 0.010.11

Territory

D. Loans to State 366.95 09.15 6.22 369.88

Govt.

 

Total 3038.73 391.93 147.37 3283.29

 

LOANS-PAYMENT, REPAYMENT & OUTSTANDING AGAINST THE PSUs AS ON 31.03.2000

( Rs. in crores )

Particulars Outstanding Additional Recoveries Outstanding

as on Loans provided as on

31.3.99 during 99-2000 31.03.2000

1. CSL 133.03 2.50 3.77 131.76

2. CIWTC 166.38 17.22 Nil 183.60

3. DCI 54.00 Nil Nil 54.00

4. HDPE 72.87 4.50 Nil 77.37

5. SCI 463.46 Nil 68.40 395.06

6. IRCC 160.68 Nil Nil 160.68

7. HSL 38.33* 5.00 Nil 43.33

  1. SRTC -- Nil Nil Nil

Total 1088.75 29.22 72.17 1045.80

* O.B. changed due to Capital Restructuring of HSL

 

 

 

 

LOANS TO STATE/UNION TERRITORIES GOVERNMENTS

( Rs. in Crores )

Particulars Outstanding as

on 31.03.98

 Additional Loans

Provided

Recoveries

Outstanding

as on

31.03.99
Andhra Pradesh

34.53

0.86

1.28

1.19

0.67

1.86

16.46

0.73

26.83

0.91

1.27

0.86

0.27

0.38

48.71

1.30

22.38

0.20

3.58

13.92

0.23

185.93

2.69

366.94

0.12

0

366.95

Nil

0.35

34.39

Assam

Nil

Nil

0.86

Bihar

Nil

0.13

1.31

Gujarat

Nil

0.13

1.19
Haryana

Nil

0.12

0.67
Himachal Pradesh

Nil

0.23

1.86

Uttar Pradesh

0.39

0.10

9,03
J & K

Nil

0.05

0.73

Karnataka

0.07

0.11

26.83

M.P.

Nil

0.07

0.91

Maharastra

Nil

0.10

1.27

Manipur

Nil

0.05

0.86

Meghalaya

Nil

0.02

0.27

Nagaland

Nil

0.04

0.38
Orissa

5.00

0.30

48.71
Punjab

Nil

0.17

1.30
Rajasthan

Nil

0.11

22.38
Sikkim

Nil

0.02

0.20

Mizoram

2.08

0.08

3.61
Tamil Nadu

0.43

0.06

13.92

Goa

Nil

0.02

0.23
West Bengal

0.25

0.12

185.73
Kerala

0.25

0.36

2.65
Total

9.15

16.22

359.29
Ut. Govt. Pondichery

0

0.01

0.12
Tripura
Grand Total

.05

16.22

359.302

DETAIL OF OVERDUE LOANS AND INTEREST THEREON PSU/STATE/U.T.
( Rs. in Crores )
S.No. Name of the unit

Amount of arrears

Period to which relates

Principal Interest

as on 31.3.99

1. CIWTC

113.83

152.59

 63-64
2. HSL

26.28

3.86

 82-83
3. HDPE

47.65

62.32

 84-85
4. IRCC

160.68

80.68

 93-94
5. DCI

0.00

11.20

 98-99
6. Assam

0.36

0.48

 96-97
7. Jammu & Kashmir

0.20

0.27

 96-97
8. S.C.I.

21.15

6.86
TOTAL

370.15

318.26

1996-1999

 

 

 

 

LOANS AND GRANTS-IN AID DISTRIBUTED TO STATE/U.T. GOVERNMENT DURING THE YEAR 1999-2000

( Rs. in crores )

S.No. Name of State/ U.T. Loan Grant-in-aid

 

1. Andhra Pradesh --- 2.61

2. Assam -- 0.61

3. Bihar -- 0.27

4. Gujarat -- 6.14

5. Haryana -- 0.33

6. Himachal Pradesh -- 0.32

7. Jammu & Kashmir -- --

8. Karnataka 0.07 2.46

9. Kerala 0.25 2.22

10. Madhya Pradesh -- 0.25

11. Meghalya -- 1.70

12. Manipur -- 0.28

13. Nagaland -- 0.32

14. Orissa 5.00 1.56

15. Punjab -- 2.63

16. Rajasthan --- 1.77

17. Sikkim -- 0.16

18. Tamil Nadu 0.43 4.02

19. West Bengal 0.25 1.32

20. Uttar Pradesh 0.39 2.85

21. Mizoram 2.08 0.07

22. Goa -- 0.02

23. Daman & Diu -- --

24. Pondicherry -- 0.25

25. Andaman Nicobar -- 0.02

26. Tripura -- 0.34

27. Maharastra -- 0.16

28. Delhi -- 0.51

29. Arunachal Pradesh -- 0.25

30. Chandigarh -- 0.85

Total 9.15 34.29

SUBSIDIES TO PSUs

( Rs. in crores )

Name of the PSUs 1997-98 1998-99 1999-2000

 

1. Central Inland Water Transport 0.15 0.15 0.54

Corporation

2. Shipping Corporation of India 34.75 21.00 40.83

3. Hindustan Shipyard Limited 1.38 2.27 7.82

4. Inland Waterways Authority of -- 1.40 ---

India ( IWAI )

5. Cochin Shipyard Ltd. ( CSL ) -- 10.41 ---

6. Calcutta Port Trust -- -- 233.42

Total 36.28 35.23 282.61

 

  

OUTSTANDING LOANS AND INTEREST AGAINST

PSUs/AUTONOMOUS BODIES

( Rupees in thousands )

Note :

1. Amount received against frozen loan in respect of Vizag P.T. has not been taken into this account statement. The Default is under review on account of rescheduling.

    1. Under review of rescheduling.
    2. Default under review in respect of Paradip P.T, S.C.I.

 

 

 

STATEMENT OF OUTSTANDING UTILISATION CERTIFICATES

FROM VARIOUS GRANTS-IN-AID INSTITUTIONS

 

 

 

S.No.

Name of the Grantee Institution

Amount released

By Govt.

Released during the F.Y.

Due date of U.C.

Remarks
1. Central Water Power Research Station. , Pune

5,00,000/-

3/98

10/99

Action taken to obtain UC, 2 Reminder sent

 

 

 

RESERVE FUNDS OF MINISTRY OF SURFACE TRANSPORT

 

The Ministry of Surface Transport is maintaining several funds for providing of certain services, which are required to develop transportation facilities in the country. A brief description of the four funds being maintained by the Ministry is given below:

    1. DEPRECIATION RESERVE FUND :

The fixed installment system of depreciation is adopted wherein a fixed percentage determined with reference to probable future life of the fixed asset is written off each year. The rate of depreciation and the estimated life of the assets are determined by the Govt. of India. On the basis of the formula an amount is transferred to the Depreciation Reserve Fund.

Expenditure on replacement of a worn-out asset is, with the concurrence of the Government, and to the extent of the amount lying in credit of that asset is met out of the Depreciation Reserve Fund.

(Rs. in crore)

 

Opening Balance as on 1.4.99

Receipt during 1999-00

Payment during 99-00

41.56

2.00

--

Closing Balance as on 31.3.00

43.56

 

  1. GENERAL RESERVE FUND (LHLS) :

    2. The entire cost of services of Lighthouses and Lightships is met out of the receipts realised from light dues. An excess of the receipts over the revenue expenditure is transferred to the General Reserve Fund. Capital expenditure subject to availability of funds is also met out of the reserve. Both the above mentioned funds are maintained by the Department of Lighthouses and Lightships. These are interest bearing funds. Interest calculated on the basis of fixed formula it treated as Miscellaneous Receipts of the Department and is not created to these funds.

    (Rs. in crore)

    Opening Balance as on 1.4.99

    Receipt during 1999-00

    Payment during 99-00

    181.62

    48.21

    8.69

    Closing Balance as on 31.3.00

    221.14

     

     

  2. NATIONAL HIGHWAYS PERMANENT BRIDGES FEE FUND :

    3. A fee is levied on mechanically propelled vehicles using permanent bridges on National highways, which cost more than Rs.25 lakhs and were built and opened to traffic on or after 1st April, 1976. The proceeds collected from States and Union Territory Govts. Are initially created to the Consolidated Fund of India. These are transferred to National Highways Permanent Bridges Fee in the Public Account of India out of grants voted by Parliament. Collection charges payable to State Govts. And UTs are also made of this fund by way of grant voted by Parliament. The balance in the fund is utilised for development of National Highways.

     

    (Rs. in crore)

    Opening Balance as on 1.4.99

    Receipt during 1999-00

    Payment during 99-00

    27.62

    61.00

    38.37

    Closing Balance as on 31.3.00

    50.25

     

  3. CENTRAL ROAD FUND (CRF) :

This fund is finance from part (3.5 paise per litre) of the proceeds of Union Excise and Custom duties levied on taxed motor spirit (other than aviation spirit) and is credited on the Consolidated Fund of India by way of Grant voted by Parliament. Subventions are made from the fund to State Government and U.T. Government for development of roads and research schemes out of the grants voted by the Parliament.

(Rs. in crore)

 

Opening Balance as on 1.4.99

Receipt during 1999-00

Payment during 99-00

(Grants in aid to States/UTS + Management expenses )

17.08

1037.56

28.73

 
Closing Balance as on 31.3.00

1025.91

 

RESERVE FUNDS OF THE

MINISTRY OF SURFACE TRANSPORT

(Rs. in crores)

 

 

RECEIPTS AND DISPOSAL OF

PENSION & GPF CASES

DURING 1999-2000

 

Report of Pension Cases

Received Settled Balance

 

170 150 20

 

GPF Accounts Maintained

2093

GPF Final Payments

Received Settled Balance

 

55 55 Nil

 

Total Number of Establishment Bills received and settled

Received Settled Balance

14604 14571 35

 

Reconciliation of Reserve Bank Deposits

(Rs. in Thousand)

 

  SCT Figures RBI Figures Difference
 

1976-77

1977-78

1978-79

1979-80

1980-81

  

Includes figures of Pre-departmentalisation 50,13 (Dr.)

57,37,22 53,11,81(Cr.) 4,25,41(Dr.)

329,53,31(Cr.) 321,65,84(Dr.) 7,69,47(Cr.)

361,73,98(Cr.) 358,37,27(Dr.) 3,36,71(Cr.)

363,56,88(Cr.) 370,57,44(Dr.) 7,00,56(Dr.)
Total Difference 69,92(Dr.)

 

 

 

 

ANALYSIS OF SUSPENSE BALANCE

(Rs. in Thousand)

 

Opening Balance

As on 1.4.98

Addition

Total

Clearance

Closing Balance

As on 31.3.99
 

Dr.

Cr.

Dr.

Cr.

Dr.

Cr.

Dr.

Cr.

Dr.

Cr.
PAO Suspense

Suspense A/c (Civil)

CSSA

PSB Suspense

RB Suspense CAO

PF Suspense

MPSSA

(-)5,45,87,05

56,20

97,71

8,92,30

--

98

--

(-)44,71

46

41

15,37,86

71,70

(-)81

(-)9,12,07

 

2,65,08,11

29,31

-

5,00,98,30

71,70

---

4,07,38

 

 

4,26,96

14,91

--

43,63,48,22

8,70,22

--

(-)2,22,65

 (-)2,80,78,94

85,51

97,71

5,09,90,60

--

98

4,07,38

3,82,25

15,39

41

43,78,86,08

9,47,92

--

(-)11,34,72

 

 

5,89,24,35

56,75,

--

5,11,21,16

--

--

40

 

 

 

3,30,87

46

--

43,76,08,99

9,42,29

--

2,64,10

(-)8,70,03,29

28,76

97,71

(-)130,56

--

98

4,06,98

51,38

14,91

41

2,77,09

5,63

(-)81

8,70,62

 

 

 

Para 3

 

OBSERVATION RELATING NATIONAL HIGHWAYS(1999-2000)

 

 

(1)- Excess expenditure over and above budget allotment

. As such no reimbursment in excess over and above the budget allotment has been reported during the year 1999-2000. Hence, the requisite information in respect of para 3(2) may be treated as NIL.

 

(2) – Irregular/Unauthorised Expenditure

. As such no reimbursment for the irregular/unauthorised expenditure has been reported during the year 1999-2000. Hence, the requisite information in respect of para 3(3) may be treated as NIL .

 

(4)- Misuse/ Mis-appropriation of NH funds amounting to Rs. 331.44 lacs

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 NH Divisions are incurring expenditure from NH Funds on civil works of states such as construction and maintenance of office Buildings, residential quarters, constructions 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 in 1999-2000 which amounts to Rs. 331.44 lacs.

A gist of few paras are being given below:

3(4).1. During scrutiny of the records of NH Division Guwahati it has been pointed out by the Internal Audit that an amount of Rs. 3,31,44,540 was drawn against hand receipt bills and booked the expenditure to the final heads of Accounts of the Ministry of Surface Transport as per details below

 

Year

Head of A/c

Amount drawn against hand receipt

93-94

5054

8,73,641

93-94

3054

13,01,000

94-95

5054

3,00,00,000

95-96

5054

5,94,949

95-96

3054

2,94,950

3,31,44,540

 

It could not be immediately ascertained in audit whether the withdrawn funds were utilised on specific works/projects from which it was withdrawn. However it is seen that out of Rs. 3,00,00,000 kept in revenue deposit in 3/95, Rs. 2,45,00,000 were drawn in favour of 13(thirteen) Nos. of NH divisions and the Bank Draft for Rs. 245 lakhs were forwarded to the Deputy Secretary to the Govt. of Assam, PW(Budget) department vide Executive Engineer’s letter No. A-III/94-95/3723 dated 10.7.95. The balance amount was drawn and utilised by the division during 7.95 and 8.95. This indicates that funds provided in the budget for specific purposes were diverted for other use. An amount of Rs. 76,30,000 was transferred to the revenue deposit Head in 6.98 by debiting NH works, under MH-5054 and the amount was spent in 8.98 by adopting similar method. The Cheque for Rs 3.00 crores was issued in favour of Secretary PWD Assam. Out of Rs. 3.00 crores, an amount to the tune of Rs. 2.45 crores was distributed among 13 Divisions in the subsequent year for utilising the amount against NH works. Drawal of money by transfer to a deposit head to avoid/lapse budget provisions is prohibited under the financial rules.

(Para 23(a) of Annual Review 1999-2000)

Misappropriation of funds/Materials

On scrutiny of records of NH Division Cuttack it is found that Shri P.C. Samantarey JE NH Section Panikaili did not hand over the 2.100 MT Steel to his successor at the time of relinquishing his charges of the section on 20.1.93. The materials were kept under the custody of Shri Samantarey since 30.9.1985. It was confirmed by sub-divisional officer NH sub-Division PaniKaili vide his letter No- 407 dated 24.10.98 that the whereabouts of the steel could not be found. The cost of the steel had not been worked out. If the material has not been returned by Shri Samantarey, the cost of the same has to be worked out and action taken as per rule 16 of General financial Rules.

(Para38 of Annual Review 1999-2000)

Para-3(5) Incorrect booking of various expenditure to NH Works amounting to Rs 23.75 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 Surface Transport 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. 23.75 lacs has been incurred on such items which is contrary to the provisions and orders of the Ministry of Surface Transport.

A few examples are given below:

3(5).1. Test check of records of CW Division-III Ludhiana revealed that an expenditure of Rs. 1.71 lacs on POL, repair of Jeeps, purchase of stationery, telephone charges has been charged to NH Works. The amount is to be met out of State Budget in lieu of 9% agency charges paid by the Central Government. This irregular expenditure requires to be withdrawn from NH Works.

 

3(5).2. Similarly on verification of records of CW Division Ferozpur, it is seen that expenditure amounting to Rs. 81796/- has been booked to NH Works on account of Pay of work Munshi. Being a supervisory staff the pay of work Munshi was to be charged to state head of account as per instructions issued by the Ministry of Surface Transport. As such this irregular expenditure may be withdrawn from NH accounts.

 

 

 

3(5).3. During test check of records of NH Division Rohtak, it is noticed that an amount of Rs. 1.01 lacs spent against POL purchase of stationery & advertisement have been claimed out of the NH Work estimates which is irregular. All such irregular/un-authorised expenditure may be withdrawn from NH work.

(Para 23(b) of Annual Review 1999-2000)

Misclassification of Expenditure by NH Division amounting to Rs. 78.28 lacs.

 

In order to project a clear and accurate picture of the Govt. account, 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 (MOST) which is irregular and highly objectionable.

Such diversions are difficult to be found out by PAO during the pre-check of reimbursement of claims. Hence, it is desired that PWD divisions and state AG work in a more responsible manner and avoid such irregular practices.

A few instances of such misclassifications are noted below:

During the scrutiny of records of NH Division – IX Nasik, it is observed that due to acceptance of tender below 17.92% of the estimated cost there was a saving of Rs. 23.57 lacs under the Job No. 003/MH/94-193. Division is utilizing this saving by debiting some maintenance & repair expenditure vide various first & final bills to this major work. Details of such expenditure is given below:

MONTH Exp. in lacs

12/97 1.86

4/98 1.07

5/98 2.13

6/98 1.45

10/98 0.81

7.32

 

Scrutiny of records of NH Division Tezpur revealed that expenditure of Rs. 10.60 lacs on maintenance works FDR works and other original works were booked to Job No. 052-AS-98-807. The booking of above types of Expenditure inflated the expenditure of this original work. Diversion of fund is not permissible to and from one specific work to another work or from original work to maintenance work or vice versa.

 

On verification of records of NH Division-14 Nagpur, it is seen that an amount of Rs. 12.69 lacs relating to M & R expenditure has been debited to Major work with the following details

 

S. No.

Sdno/TE Month

Amount

Job No.

1

3

3/99

8,89,538

98-275 or 274

2

SD-3

TE-4

3/99

2,69,204

98-273 or 274

3

Sd-7

1,08,342

98-521

 

During test check of record of NH Division Pen(Maharashtra) it is noticed that an amount of Rs. 6.80 lacs the work of constructions of CD works in 130/00 to 147/00. As per TE No. ABI/73 of 6/99 Expenditure was withdrawn and booked to Job No. AA/017/MH/96-219 – constructions of Major Bridge across Savitri river on PMP road KM 129/400. This may be withdrawn from the Job.

(Para 35 of Annual Review 1999-2000)

Para 3(6) Un-authorised financial aid to contractors amounting to Rs. 4408.19 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 ITC, it has been revealed that the works were not completed within stipulated period 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 Rs4408.19 lacs on this account during 1999-2000.

 

Some important paras involving financial implications are noted below :-

3(6).1. During verification of records of NH Division Udaipur(Rajasthan) it has been

observed that work "construction of remaining work of Udaipur By Pass (Phase I) KM 0/0 to KM 5/718(0 at KM 263/505) of Ajmer Udaipur Road on NH 8" (Jo No. 008/RJ/95/148) was awarded to M/S Shiv Construction Co. Udaipur with the stipulated date of completion of 3.9.97. The contractor had failed to maintain the prorata progress of the work and the contract was rescinded by Addl. Secy., Govt. of Rajasthan on 19.3.97. Therefore the contractor was imposed compensation @ 1% amounting to Rs. 29,47,391 out of which Rs. 18,52,701/- was recovered. Balance amount of Rs.10,94,690/- is outstanding against the contractor. The balance amount of compensation of Rs. 10,93,690/- has not so far been recovered from the contractor. This tantamounts to un-authorised financial aid to the contractor.

(Para 1(1) of report No. 2)

3(6).2. Job No. OD1-PB-86-028-widening to 4-lane Delhi-Amritsar Road-NH-I Section

Sirhind to Jalandhar in Punjab, Road Works Package from 294-835 to KM 320.475 contract No. IV

As per terms of agreement in the records of CW Division-I Ludhiana, the work was

to be completed within 42 months i.e., upto 27.2.90 but the work was in progress upto 3/99. As per agreement clause liquidated damages at 10% of the estimated cost was to be imposed upon the contractor as penalty which works to Rs. 131.39 lacs. No penalty has been levied against the contractor. As such the contractor has been favoured.

 

3(6).3. On scrutiny of Accounts records of CW Division –I Ludhiana it is seen that the work

given to the contractor was not completed within the stipulated period. No records are available to support the extension being given to contractor. As per the records this contract is no longer valid. No action to levy compensation in terms of Clause – 2 of the agreement was initiated by the Division which tantamounts to undue financial aid to the contractor to tune of Rs. 14,41,556/-

 

3(6).4. Scrutiny of accounts record of World Bank Project Division PW(B&R) Ambala

Cantt. revealed that the work given to the contractor was not completed within the stipulated period. No action was initiated by the Division to levy compensation in terms of clause – 47.1 of agreement which tantamounts to undue financial aid to the contractor to the tune of Rs. 3354.60 lacs limited to 10% of total cost which works out to Rs. 2449.20 lacs.

 

 

3(6).5. Similarly in the case of ADB-II Palwal, work was to be completed within 48 months

i.e., 4.4.1995. Time extension was granted thrice upto 31.12.99. But work is still in progress. Non-recovery of the liquidated damages shows undue favour to the contractor resulting in loss for Rs. 298 lacs to the Ministry of Surface Transport.

(Para 25 of Annual Review 1999-2000)

Para 3(7): Non adjustment of recoverable amounts from contractors and other parties

placed under Miscellaneous Public Works Advances(MPWA) amounting to

Rs 112 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. 112 lacs against 6 paras is outstanding under MPWA. Divisional authorities did not initiate any tangible action to liquidate the outstanding balance under MPWA.

Some illustrations are given below:

  1. On scrutiny of MPW Advance Register of NH Division Kurnoul it is seen that an amount of Rs. 71.74 lacs has been outstanding since 3/97 towards the cost of Bitumen to M/S Indian Oil Corp. Ltd & M/S Bharath Petrol Corp. Ltd. Neither the materials were supplied to the full quantity nor the amount refunded by the company for a long time.

    2.  

  2. From a review of MPWA Register of NH Division Bijapur, it is noticed that an amount of Rs. 9.74 lacs is outstanding since 4/98 towards the cost of Asphalt, cement & workmen compensation. They have neither supplied the material nor refunded the amount outstanding.
  3. During scrutiny of records of NH Division Cuttack it was observed that an amount of Rs. 52.16 lacs was outstanding balance in MPWA Register as on 31.3.99. Some of the items are as old as 37 years. Steps should be taken to clear the outstanding balance.

(para 27b of Annual Review 1999-2000)

 

 Para 3(8) Fictitious adjustment of Materials, amounting to Rs. 108.50 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 108.50 lacs were booked to NH Works at the fag end of the financial year.

A few instances are given below :

  1. Scrutiny of Transfer Entry Order book of NH Division Sambalpur revealed that the expenditure of Rs. 24 lacs on works were incurred initially by the Division by Diverting fund from other woks and subsequently adjusted when funds were received for those works as detailed below :-

Item No of Adj. Register

Particulars

Debit

Credit

29 of 3/97

A sum of Rs 486000/- erroneously charge to credit of work and now withdrawn.

006/OR/91/161 Rs. 486000/-

M/R to NH 42 Rs. 486000/-

31 of 3/97

A sum of Rs 363302/- erroneously charge to credit of work and now withdrawn.

Impt. to widening surface.

006/OR/94/243 Rs.363302/-

M/R to NH 6 way Rs.363302/-

37 of 3/97

A sum of Rs 292399/- erroneously charge to credit of work and now withdrawn.
  1. 006/OR/95/130 Rs.271998/-
  2. 042/OR/94/245 Rs.16744/-
  3. 042/OR/98/077 Rs. 3657/-

292399/-

M/R to NH 42 Rs. 292399/-

54 of 3/96

A sum of Rs 398039/- erroneously charge to credit of work and now withdrawn.
  1. AA/042/OR/92/114 Rs.83763/-
  2. 042/OR/94/264 Rs.150459/-
  3. 042/OR/89/069 Rs.163817/-

398039/-

042/OR/94/25: Rs.398039/-

11 of 3/98

A sum of Rs. 360899/- being the cost of 32.13 MT bitumen

P/R to NH 6 Rs 360899/-

006/OR/97/129 Rs.360899/-

19 of 3/98

A sum of Rs. 500106/- being the cost of 44.533 MT bitumen

006/OR/97/129 Rs 500106/-

P/Rt NH 6 Rs.500106/-

(Para 1 of report No. 8)

2. On verification of records of NH Division Solan, it is seen that material valued at Rs. 6,63,415/- (steel) was booked to the work at the fag end of the year to avoid lapse of funds whereas the said material was not required for that particular work. The material was subsequently transferred to other work/stock after the close of the year.

 

 

  1. On verification of records of NH Division Rohtak it is observed that material worth Rs. 50.66 lacs was adjusted by transfer to other works vide TE No. 8 of 6.1.98 for Rs. 5,66,023, TE No. 1 dated 17.3.98 for Rs 12,85,067 and TE No. 2 & 3 of 4/98 for Rs 32,15,212/-. Thus keeping the material un-utilized in one work for years together and then transferring it to other work that too without requirement tantamounts to fictitious adjustment of material which needs justification.

(Para 30 of Annual Review 1999-2000)

 

Para 3(9) Escalation charges amounting to Rs. 1980.51 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. There 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 cased this is to the tune of Rs. 1980.51 lacs, during 1999-2000 which is a direct financial loss to the Central Govt. (Ministry of Surface Transport).

A few examples in support of above observation are given below :

1. Scrutiny of records of NH Division Tonk(Rajasthan) revealed that the work "Re-alignment and improvement to geometrics( Bonthly By Pass) from KM 134/150 to 140/650 of Jaipur-Tonk Road of NH-12" (Job No. 012/RJ/90/108 was awarded to M/S Bhawan va Path Nirman (Bohra) & Company with stipulated date of completion of 5.12.1993. Actual date of completion of work was 30.6.95 with delay of 572 days. The final extension was granted by Addl. Secy., Govt. of Rajasthan with imposing the compensation @ 1% amounting to Rs. 25184/-. As the contractor was penalised by imposing compensation he is not entitled to receive the price excalation. The excess price excalation of Rs. 17,97,874/- was paid to the contractor out of which Rs. 9,59,526 has been recovered & balance of Rs. 8,38,348/- is still outstanding against the contractor which may be recovered form the contractor immediately.

  1. On scrutiny of records of Vasai Geak Bridge on Navi Mumbai, it is observed that the work of widening and strengthening between KM 439/00 to 497/00 of NH-8 was to be executed with the aid of World Bank loan. As per condition of the loan, the entire project is to be completed by March 2001 failing which the liability of World Bank viz payments made after March 2001 would cease. In case the project extends beyond the above period, the burden of payment would shift to Ministry of Surface Transport. The audit has noticed the slow progress in the project. The fact has already been brought to the notice of D.G.(Road) Ministry of Surface Transport.
  2. On verification of accounts records of ADB-II Palwal it is seen that as per interim payment certificate no. 60(IPC) paid vide cheque no. 957018 dated 16.6.98 M.B. No. 3988/25 to 35 payment on account of price escalations has been made to the firm as detailed below :

    3. i) Variation of Price (Labour) 8,46,09,577.93

    ii) Variation of Price (General) 5,91,26,398.88

    iii)Variation of Price (HSD/POL) 3,60,11,691.80

    17,97,47,668.61

    It has also been observed that no documentary evidence has been found attached with the bill to prove the price escalation and their payment to the firm.

  3. Similarly in respect of ADB project Division No PW DB & R Br. Faridabad it is noticed that as per interim payment certificate no. 65(IPC) paid vide cheque no. 911777 dated 10.6.99 M.B. No. 6358/110 to 153 payments as per details given below on account of price escalation as a result of price variation has been made to the firm

i) Variation of Price (Labour) 8,89,88,323.65

ii) Variation of Price (General) 6,21,16,194.08

iii)Variation of Price (HSD/POL) 3,81,00,289.85

18,92,04,807.58

It has also been observed that no documentary evidence has been found attached with the bill to prove the price escalation and their payment to the firm.

(Para 32 of Annual Review 1999-2000)

PARA-2

Statement showing details of collection charges paid to various

state/UT out of permanent Bridges Fee Fund during 1999-2000

Cost of collection

01.101- National Highway Permanent Bridges

  1. - Cost of collection of Fees Payable to States/Uts
  2. 01.00.50- Other charges

STATE AMOUNT(Rs.)

 

Kerala 70,000

Tamil Nadu 15,05,000

Gujrat 104,87,000

Orissa 13,45,000

Maharashtra 4,47,000

Madhya Pradesh 21,000

Karnataka 40,000

 

 

1,55,17,000

__________________________________________________________________

 Para-1

 Annexure I
Statements Showing State Wise Status of Internal Audit Paras during 1999-2000 in respect of National Highway Divisions
State Opening Balance as on 1.4.99 Addition during the year 1999-2000 Total Settled during 99-2000 Closing Balance as on 31.3.2000
Maharashtra

285

14

299

47

252
Gujrat

148

18

166

10

156
Goa

97

9

106

13

93
Tamil Nadu

138

50

188

188
Karnataka

78

4

82

82
Kerela

89

60

149

149
Andhra Pradesh

137

30

167

167
Pondichery

5

5

5
Orissa

255

30

285

63

222
West Bengal

376

70

446

54

392
Punjab

587

85

672

153

519
Haryana

299

66

365

56

309
Himachal Pradesh

585

27

612

46

566
Jammu & Kashmir

58

58

58
U.T. Chandigarh

50

2

52

52
Assam

541

86

627

12

615
Meghalaya

121

121

121
Manipur

35

35

2

33
Nagaland

39

39

39
Arunachal Pradesh

10

10

10
Rajasthan

313

50

363

31

332
Madhya Pradesh

254

27

281

281
Uttar Pradesh

670

40

710

69

641
Bihar

800

77

877

877
TOTAL

5970

745

6715

556

6159

 

 

 
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