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AKNOWLEDGEMENT
6th heaven, wants to express their gratitude toward
all the employees of AG office who gave their
precious time and co-operate us in making our
project on the functioning of financial department.
We also want to pay our
thanks to our honorable faculty Mr. Amit Shekher
Tirky who gave us this opportunity. Only because of
this we come to know how financial department of
any organisation actually works.
6th
heaven
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TABLE OF CONTENTS
SERIAL NO. TOPIC NAME PAGE NO.
1 ACKNOWLEDGEMENT 1
2 OBJECTIVE 3
3 INTRODUCTION 4
4 FUNCTION OF AG OFFICE 10
5 FINANCE DEPARTMENT 14
6 FINANCE OF STATE GOVERNMENT 28
7 CONCLUSION 31
8 RECOMMENDATION 34
9 BIBLEOGRAPHY 37
10 ANNEXURE 38
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OBJECTIVES
TO KNOW THE TOOLS AND TECHNIQUES USED BY
FINANCE DEPARTMENT OF A G OFFICE
TO KNOW ALL ABOUT THE FUNCTIONING OF DIFFERENT
SUB DEPARTMENT OF FINANCE IN AG OFFICE
TO KNOW THE HEIRARCHY OF AG OFFICE
TO KNOW THE WELL EQUIPPED TERM FINANCE AS PER
THE AG OFFICE EMPLOYEES
TO KNOW THE PERCEPTION AND PREVIEW OF AG OFFICE
TO GIVE CONCLUSION AND SUGGESTION BASED ON THE
ON PROJECT REPORT
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INTRODUCTION
The Finance Department is responsible for the financial functions
and activities of the organization and for the administration of the
organization‟s financial policy.
As we have to make project of function of finance department of
any organisation and AG off is the department of government that
watch the financial function of every government department. So
we have decided to go for AG office.
Accountant General, Jharkhand functions under theComptroller & Auditor General of India (C&AG) who is the Headof the Indian Audit & Accounts Department. The Comptroller &Auditor General of India is a Constitutional Authority appointed bythe warrant of the President of India. By virtue of the provisions ofGovernment of India (Audit & Accounts) Order, 1936 as adoptedby the Government of India (Provisional Constitution) Order, 1947
and Article 149 of the Constitution of India, the C&AG had thepower to frame rules and give directions in all matters pertainingto the audit of accounts for which he was responsible. Thefunctions of the Comptroller & Auditor General of India arederived mainly from the provisions of Article-149 to 151 of theConstitution of India.
The C&AG's (Duties, Powers and Conditions of Service) Act,
1971 under the Articles 148(3) and 149 of the Constitution waspassed by Parliament in 1971.
The C&AG's DPC Act, 1971 deal with the responsibilities ofthe C&AG in relation to Compilation of Accounts of the Union, theStates and Union territories with Legislatures.
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Under the provisions, the C&AG compiles the Accounts of theStates, keeps such accounts in relation to compiling of theAccounts of the States as may be necessary and preparesAppropriation Accounts & Finance Accounts every year.
The Appropriation & Finance Accounts are signed by the C&AGof India and presented to the Governor of the State for being laidon the table of the State Legislature.
The C&AG‟s (DPC) Act, 1971 defines the duties of the C&AG inrelation to the audit of the accounts and the transactions relatingto the Consolidated Fund, Contingency Fund and the PublicAccounts of the Union, the States and Union Territories. C&AG isalso responsible for the audit of Local Bodies (i.e. Panchayati RajInstitutions and Urban Local Bodies) under the provisions of someof the State Acts and provides technical and administrativeguidance for Accounting & Audit functions in all States.
Ours is one of the oldest offices in the country. On the formation
of a new „Province of Bihar and Orissa‟ with its capital at Patna, in April 1912, following the reversal of “Partition of Bengal”, theHeadquarters of the Government was temporarily set up atRanchi, for want of accommodation in Patna. The office of theAccountant General, Bihar and Orissa started functioning from20th May 1912 at Ranchi , when Mr. W. Alder, ICS assumedcharge as Accountant General, Bihar and Orissa. Surplus stafffrom the erstwhile office of “Accountant General, East Bengal &
Assam, Dacca ”, optees from Shillong office (Capital of Assam)
and Calcutta office (Capital of Bengal) were brought to Ranchi inApril-May 1912, and they constituted the initial staff for the newlyformed office. The office was accommodated in the tiledhutments in Doranda, then a Military cantonment. The officecontinued to remain in these hutments till 1966, when theconstruction of a new multi-storied building, adjacent to these
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hutments was completed. However some sections continued tofunction from these hutments as late as 1999-2000.
1.2 Consequent to the creation of a separate “ Province of Orissa” in April, 1936, the Orissa office was separated and eventuallyshifted to Bhubaneshwar in April, 1956.
1.3 In order to ensure expeditious settlement of personal claims ofState Government officers, the Bihar office was bifurcated in
February 1973, into two distinct offices viz.: -
(i) Accountant General-I, Bihar with Headquarters at Ranchi and
(ii) Accountant General-II, Bihar with Headquarters at Patna .
The existing office of Deputy Accountant General (Project) inPatna was also placed under the Accountant General (II), Bihar,Patna.
1.4 With the restructuring of the Indian Audit & AccountsDepartment, the functions relating to “Audit” were separated from
those of Accounts & Entitlements and four separate offices,started functioning from March, 1984, viz.: -
(i) Accountant General (A&E)-I, Bihar, Ranchi,
(ii) Accountant General (A&E)-II, Bihar, Patna,
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(iii) Accountant General (Audit)-I, Bihar, Patna,
(iv)Accountant General (Audit)-II, Bihar, Ranchi
1.5 The post of Accountant General (A&E) I, Bihar, Ranchi wasupgraded to the level of “Principal Accountant General” in July,1985. The office of the Accountant General (A&E)I, Bihar, Ranchiwas subsequently re-named as the “Office of the PrincipalAccountant General(A&E)I, Bihar, Ranchi in March, 1990.
1.6 On 15th of November 2000 the State of Bihar was bifurcated
into Bihar and Jharkhand with Ranchi as the capital of the latter.As a result the offices were renamed as Offices of PrincipalAccountant General (A&E) I, Bihar & Jharkhand, Ranchi,Accountant General (A&E) II, Bihar & Jharkhand, Patna,Accountant General (Audit) I, Bihar & Jharkhand, Patna andAccountant General (Audit) II, Bihar & Jharkhand, Ranchi.
1.7 On 1st April 2003 the name of the office was changed yetagain and it became the office of the Accountant General (A&E),Jharkhand, Ranchi.
Situation Post-Bifurcation of the State of Bihar
As per Bihar State Reorganisation Act, 2000, on 15.11.2000 a
new state of Jharkhand came into existence with Ranchi ascapital.
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This bifurcation resulted in the bifurcation of A.G. Offices also,located in erstwhile Bihar. With effect from 15.11.2000 the officesof the Principal Accountant General/Accountant General, Biharwere renamed as Principal Accountant General/Accountants
General, Bihar & Jharkhand which were further renamed asAccountant General, Jharkhand and Accountant General, Biharrespectively wef, 1.4.03.
In the Accountant General‟s office the Account work wasbifurcated. Firstly the accounts of combined Bihar were closed by14.11.2000 and from 15.11.2000 accounts were compiled forJharkhand and Bihar separately. From December onwards, theaccounts of Jharkhand were transferred on VLC dispensing withthe parallel manual compilation. From April 2001 accounts, Biharaccounts were put on VLC dispensing with manual compilation.
On transfer of pension authorization work of Non Gazetted
staff of Jharkhand State from Patna to Ranchi in Feb‟03, thisoffice started dealing with the pension authorization of suchpensions w.e.f, 03.02.2003. G.E and Gazetted pension work ofthe dignitaries/ officers/employees of Jharkhand State wereshifted from Patna to Ranchi in two batches, 15th September,2006 and 15th December, 2006.
AG (Audit) II, Bihar and Jharkhand was renamed asAccountant General (Audit), Jharkhand, Ranchi with effect from
22 July 2002 on re-allocation of work between the Accountants
General (Audit) stationed at Patna & Ranchi. The staff was
reallocated between both the audit offices with effect from 17 July
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2003 and in the case of LAD, with effect from 01 October 2003.
Prior to re-organization of Audit offices in Bihar and Jharkhand,
the responsibility of preparation of Audit Report (Civil) and Audit
Report (Commercial) was with the Accountant General (Audit)-IBihar, Patna and the Audit Report on Revenue Receipts was the
responsibility of Accountant General (Audit)-II Bihar, Ranchi.
However, 2001-2002 onwards, the responsibility of preparation of
all the three reports for Bihar has been entrusted to Accountant
General (Audit) Bihar, Patna and that of Jharkhand to Accountant
General (Audit) Jharkhand, Ranchi.
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FUNCTION OF A.G OFFICE
A branch of economics concerned with resource allocation as well
as resource management, acquisition and investment. Simplyfinance deals with matters related to money and the markets.
Finance is the science of funds management. The general areas offinance are business finance, personal finance, and public finance.Finance includes saving money and often includes lending money.The field of finance deals with the concepts of time, money and riskand how they are interrelated.
Functions (Accounts)
The functions of the Accountant General (A&E) Jharkhand,
Ranchi are: -
1. Preparation of Monthly Civil Accounts, Annual AppropriationAccounts and Finance Accounts of Jharkhand State andassistance to the State Government in preparation of itsAnnual Budget Estimates.
2. Maintenance of detailed Accounts of loans sanctioned by theCentral Government to Jharkhand, loans sanctioned by theState Government to Corporations and companies and long-
term loans and advances granted by the State Governmentto its gazetted employees.
3. The cadre control of the Divisional Accountants in the Statesof Bihar & Jharkhand. Consequent upon re-organisation theerstwhile State of Bihar into Bihar & Jharkhand the Cadre ofDivisional Accountants cadre is required to be bifurcated
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between Jharkhand and Bihar State w.e.f 01.05.2007 as perthe cadre separation policy communicated by Headquarters.
4. Office Residuary works of the Central Government.5. Coordination of work amongst the Accountants General of
Jharkhand.6. Maintenance of Estate and control of CGHS (Captive to the
Department at Ranchi.)7. In pursuance of Headquarters office direction the Gazetted
Entitlement work and Gazetted Pension work of the Officersof Government of Jharkhand State have been started w.e.f.15.12.2006. At the same time the work of maintainingaccounts of Long Term Advances (LTA) of all Gazetted
Officers of Government of Bihar State have been transferredto the O/o the Accountant General (A&E), Bihar, Patna on11.12.2006.
8. On transfer of pension authorization work of Non Gazettedstaff of Jharkhand State from Patna to Ranchi in Feb‟03, thisoffice started dealing with the pension authorization of suchpensions w.e.f, 03.02.2003
Functions (Audit)
The functions of the Accountant General (Audit) Jharkhand,Ranchi are: -
1. Preparation of Audit Reports (Revenue Receipts, Civil &Commercial) of Comptroller & Auditor General of India forGovernment of Jharkhand.
2. Contribution of material for inclusion in the Audit Reportsrelating to the Union Government on Direct & Indirect Taxes.
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FINANCE DEPARTMENTS
The Finance and audit has been conducted in accordance with the
Auditing Standards prescribed for the Indian Audit and FinanceDepartment. Audit samples have been drawn based on statistical
sampling methods as well as on the basis of judgment. The audit
conclusions have been drawn and recommendations made, taking into
consideration the views of the Government.
A sound internal financial reporting system and the availability of
relevant and reliable information significantly contributes to efficient
and effective governance by the State Government. Compliance withfinancial rules, procedures and directives as well as the timeliness and
quality of reporting on the status of such compliances is thus one of the
attributes of good governance. The reports on compliance and controls,
if effective and operational, assist the State Government in meeting its
basic stewardship responsibilities, including strategic planning and
decision making. This Chapter provides an overview and status of the
State Government’s compliance with various financial rules, procedures
and directives during the current year.
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HEIRARCHY OF A.G OFFICE
Finance Audit comments on the performance of some Government
departments and programmes as well as the working of the Disaster
Management Department are given below:
1. FOREST AND ENVIRONMENT DEPARTMENT
The Department of Forest and Environment (DoF&E), Government of
Jharkhand is responsible for implementation of the National Forest
Policy, 1988 through various schemes. Schemes for maintenance and
development of natural forests were undertaken by the department,but these resulted only in limited success in the State due to
irregularities in their implementation such as improper selection of
sites, plantation of banned species, high mortality rate in the
plantations etc. Working Plans of some divisions were not prepared.
ACCOUNTENTGENERAL
SER. DAG
DAG
SER. A.O
A.O
SER. ACCOUNTENT
ACCOUNTENT
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The budget estimates were not realistic and the funds available were
not fully utilised. While sizeable areas of forest land were transferred
for non-forest purposes, there was no concerted effort to compensate
the losses through compensatory afforestation schemes, for which
funds were available. The Net Present Value of transferred forest land
and the cost of compensatory afforestation were neither demanded
from user agencies nor realised. Adequate land for compensatory
afforestation was not made available to the department by the user
agencies. The internal control system and the monitoring mechanism
were ineffective.
During 2004-09, out of the total allotment of Rs 927.84 crore,
Rs 119.01 crore remained unutilised. Despite persistent savings
under the Plan head, provision of supplementary grants of Rs
60.48 crore were made.
Expenditure of Rs 2.35 crore was incurred on sites and plots
not approved by Government.
Plantations in 10,918.29 hectares, shown to have been executed
at a cost of Rs 14.58 crore, were doubtful.
Introduction
The National Forest Policy, 1988, envisages forest and tree coverage of
33 per cent of the total geographical area of the country by 2012, for
maintaining environmental stability. The State of Jharkhand, spanning
over an area of 79,714 square kilometres (sq Km), has a forest cover of
23,605.47 sq Km, (29.61 per cent ) of its geographical area. Afforestation
is taken up in the State under various State and Centrally sponsored
schemes with the objective of improving the productivity of forests,
preserving areas rich in biodiversity, motivating the local community to
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plant more trees and optimising the use of land resources. The
Department of Forest and Environment (DoF&E), Government of
Jharkhand is responsible for management of forests, checking
soil erosion, water conservation, conservation of wild life and pollution
control, including restoration of ecological balance.With a view to conserve the forests, minimise adverse environmental
impact of developmental activities and threats to ecological stability, the
Central Government enacted the Forest (Conservation) Act, 1980. The
Act aims to regulate the indiscriminate diversion of forest land for non-
forest uses and to maintain a logical balance between the developmental
needs of the country and the conservation of natural heritage. The cost of
conservation measures, realised in the form of Net Present Value (NPV),
cost of Compensatory Afforestation (CA) etc. are borne by the useragencies. The amounts so realised are to be placed under the
Compensatory Afforestation Fund Management and Planning Authority
(CAMPA).
Scope and methodology of audit
Performance audit was conducted between August 2008 and March
2009 in 331 out of 62 Forest Divisions, two2 out of 32 offices of
Conservators of Forest, one3 out of three offices of Additional PCCsF
and one out of three offices of the PCCsF for the period from 2004-05 to
2008-09. Samples with respect to the divisions were selected on random
basis. Data/information collected through proformae and questionnaires
from all test-checked divisions and other offices were also analysed. An
entry conference was held with the Secretary, DoF&E on 9 January
2009. The Secretary, DoF&E was apprised of the audit objectives, scope
and methodology of the review. Audit findings were reported to the
Government in June 2009. An exit conference was held on 18 November2009 with the Secretary, DoF&E, who agreed with the observations
made in the review and assured that appropriate corrective measures in
respect of the deficiencies pointed out therein would be taken.
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Financial position of the Department
The allocation of funds and expenditure incurred during 2004-09 were
as given in Table.
YEAR Budget
provisions(plan+Nonplan)
Supplementary
grant
TOTAL Expenditure saving % o
savin
1 2 3 4 5 6 7
2004-05 176.75 5.73 182.48 159.63 22.85 13
2005-06 172.96 10.33 183.29 162.64 20.65 11
2006-07 196.57 8.77 205.34 176.27 29.07 14
2007-08 184.73 9.67 194.4 169.93 24.47 13
2008-08 196.83 25.98 222.81 200.84 21.97 10
TOTAL 927.84 60.48 988.31 119.01Source: Budgets of the State Government and Finance Accounts.
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2. HEALTH, MEDICAL EDUCATION AND FAMILY WELFARE
DEPARTMENT
National Rural Health Mission
The National Rural Health Mission was launched by the Government of
India in April 2005. It aimed at strengthening rural health care
institutions by provision of infrastructure facilities and funds. A review
of the implementation of the National Rural Health Mission in the State
revealed improvements in flow of funds to rural health institutions andbetter health awareness among the rural population. However,
deficiencies like absence of a Perspective Plan, lack of surveys,
insufficient infrastructure, lack of community participation, inadequate
budgetary provisions, insufficient medicines, equipment and human
resources were noticed .
(Inside view of dilapidated wards of PHC, Barharwa (Sahebganj), PHC, Bharno (Gumla) and
APHC, Kenduadih (Dhanbad) L to R)
The State Health Mission was not constituted. The Jharkhand
Rural Health Mission Society, though constituted, failed to
integrate the five societies set up for implementation of various
disease control programmes.
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Baseline surveys, essential for identifying the health care needs
of the people, were not conducted. The Perspective Plan and
village, district and block level Annual Plans were not
prepared, which defeated the aim of decentralized planning.
Twenty nine to 64 per cent of available funds remained
unutilized during 2005-09.
Introduction
The National Rural Health Mission (NRHM) was launched by
Government of India (GOI) in April 2005 throughout the country with aspecial focus on 18 States. The Mission aimed at providing accessible,
affordable, accountable, effective and reliable health care facilities in
rural areas by reducing the infant and maternal mortality rates,
stabilizing the fertility rate of the population and preventing and
controlling communicable and non-communicable diseases including
locally endemic diseases by involving the community in planning
and monitoring. The key strategy of the Mission was to bridge gaps in
health care facilities, facilitate decentralised planning in the healthsector, provide an overarching umbrella to the existing programmes of
Health and Family Welfare including Reproductive and Child Health II
and various disease control programmes. It sought to provide health to
all in an equitable manner through increased outlays, horizontal
integration of existing schemes, capacity building and human resource
management. It addressed the issue of health in the context of a sector-
wise approach encompassing sanitation and hygiene, nutrition etc. as
basic determinants of good health and advocated convergence with
related social sector departments such as Women and Child
Development, AYUSH52, Panchayati Raj etc.
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(APHC and HSC, Karamdih, Dumka were functioning with a cot and under a tree – U to D)
Deficient basic infrastructure posed serious challenges to the success of NRHM.
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3. HOME DEPARTMENT
Modernisation of Police Force
The scheme of Modernisation of Police Force was launched to augmentthe operational efficiency of the State police force to effectively face
the emerging challenges to internal security. Implementation of the
scheme in the State suffered mainly due to deficient planning and
inadequate monitoring. The Perspective Plan was not prepared and
Annual Action Plans were delayed. Construction of non-residential and
residential buildings was not given adequate priority and funds were
blocked with the Jharkhand Police Housing Corporation Limited.
Inadequate infrastructure and facilities in police stations adversely
affected field policing. There were large scale deficiencies in all sectors
viz., housing, mobility, weaponry, communication, manpower
management etc.
The Perspective Plan was not prepared by the State Government.
Annual Action Plans were submitted and approved with delays up to
111 days, leading to interruption in Plan execution. The scheme funds
could not be fully utilised in the years of sanction due to belated
releases by the Government of India. Inflated utilization certificates
worth Rs 25.31 crore were sent to Government of India. In addition,
there was a total diversion of Rs 9.57 crore from the approved Plans.
Priority was not given to construction of quarters and police station
buildings. Against the requirement of 70 per cent, only 20 per cent of
the total Plan outlay was provided for this purpose. The satisfaction
level in respect of accommodation was merely 12 and five per cent inthe case of upper and lower subordinates respectively.
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Introduction
Government of India (GOI) introduced the scheme of Modernization of
Police Force in 1969 to provide additional infrastructure to the State
police for augmenting its operational efficiency to face the emergingchallenges to internal security effectively. GOI reviewed the scheme
from time to time and in February 2001, a revised scheme involving a
substantial outlay of Central assistance was started for a 10-year period
starting from 2000-01 to make good the deficiencies in basic police
infrastructure as identified by the Bureau of Police Research and
Development (BPR&D). The major components covered in the scheme
were mobility, communication, weaponry, training, police housing and
building, forensic science and computerization.
Scope and methodology of audit
The performance audit of the scheme for the period 2004-09 was
conducted (February-July 2009) by test-checking the records in the
offices of the Secretary, DG&IGP, ADG (Special Branch), IG (Provision),
IG (Training), SP (Wireless) and Director (FSL). Besides, the records of
SPs in six112 out of 24 districts, one113 out of four training centres,three114 out of 10 Jharkhand Armed Police (JAP) battalions and one
(IRB-2) out of three India Reserve Battalions (IRB) were also test-
checked after selection through the simple random sampling method.
An entry conference was held with the Secretary, Home Department
and DG&IGP, Jharkhand on May 2009 during which the audit
objectives, criteria and methodology were discussed. The audit
findings, conclusions and recommendations were discussed with the
Chief Secretary in an exit conference held in November 2009. However,response of the Government to the audit observations was not
received (December 2009).
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4. ENERGY DEPARTMENT
Working of Jharkhand Renewable Energy Development Agency
Introduction
The Jharkhand Renewable Energy Development Agency (JREDA) was set
up in February 2001 under the Energy Department, Government of
Jharkhand to explore, exploit, promote and popularise new and
renewable energy sources through planning, investigation, research
and development, field testing and demonstration. The objective of
JREDA was to encourage the use of renewable energy sources by
offering incentive, to users in the form of subsidy.
Exploring of renewable sources of energy in the State assumes
importance as only 10 and 24.3 per cent of rural and other households
respectively are electrified in the State139. Besides, villages are spread
far and wide and fall in hilly and inaccessible regions where non-conventional sources of energy emerge as a viable alternative to meet
the energy requirements.
For promoting the use of non-conventional and renewable energy,
Government of India set up the Department of Non-Conventional
Sources of Energy in 1982 which was subsequently made the Ministry
of New and Renewable Energy (MNRE) in October 2006. MNRE
implements its programmes through various State agencies. Out of thevarious programmes of MNRE, JREDA was implementing the
programmes like Solar Photovoltaic, Remote Village Electrification,
Solar Thermal, Biogas etc. A review of the working of JREDA for the
period 2002-09, was conducted during January to April 2008 and
February 2009 through test check of its records to examine its
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performance and financial management. In order to verify certain
aspects of the working of JREDA, joint field verification in seven villages
of two140 districts was also carried out.
Annual Accounts and Reports
According to paras 12, 22 and 23 of the Articles of Association, the
Annual Accounts of JREDA were to be audited by a Chartered
Accountant followed by supplementary audit by the Comptroller and
Auditor General of India or his\ authorised Chartered Accountant.
Annual Accounts and Reports, duly approved by the Managing
Committee were to be submitted to the State Government every year by
the end of June. Though, the accounts for the period 2002-06 wereprepared by Chartered Accountants, approval of the Managing
Committee and submission to the Government was not ensured. This
resulted in denying the Government access to the accounts, an important
management aid to control and monitor the performance of JREDA. No
accounts had been prepared thereafter.
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5. HOUSING DEPARTMENT
Din Dayal Awas Yojna
Introduction
The Government of Jharkhand launched (June 2004) the Din Dayal
Awas Yojana (DDAY) as per the guidelines of the Centrally sponsored
Indira Awas Yojana (IAY). DDAY aimed at construction of five lakh
houses (two lakh in 2004-05 and three lakh in subsequent years) for all
categories of rural people below the poverty line (BPL). DDAY wasfinanced by availing a loan of Rs 500 crore from the Housing and Urban
Development Corporation (HUDCO) at a floating rate of interest of
seven per cent per annum. Houses were to be constructed by the
beneficiaries on their own land with financial assistance of Rs 25,000 for
each beneficiary and were to be completed within three months.
Allottees of IAY were not eligible for DDAY. The Jharkhand State
Housing Board (JSHB) was to function as the nodal agency in the case
of DDAY. Block Development Officers were made responsible for
implementation of the scheme.
Scope and methodology of Audit
In order to assess the achievement of objectives, records of the Rural
Development Department, the Housing Department, the Jharkhand
State Housing Board (JSHB), four160 out of 22 districts and 13
blocks161 out of 59 blocks in the four test-checked districts and four
DRDA offices were scrutinized for DDAY (2004-09) between April and
June 2009. The audit findings are discussed in the succeeding
paragraphs.
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Finance of state government
Summary of Current Year’s Fiscal Transactions
Table 1 presents the summary of the State Government‟s fiscaltransactions during the current year (2008-09) vis-à-vis theprevious year while provides details of receipts anddisbursements as well as the overall fiscal position during thecurrent year.
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Conclusion
1. FOREST AND ENVIRONMENT DEPARTMENT
Implementation of various afforestation schemes/activities met with
limited success in the State due to non-preparation of Working Plans,
non-adherence to the provisions made under Financial Rules,
irregularities in implementation of afforestation schemes, improper
selection of sites, plantations of banned species and high mortality rates
in the plantations. The available funds were not being fully utilised andthe supplementary grants remained totally unutilised. The fuelwood and
fodder plantations scheme was a picture of neglect as no plantations was
undertaken during 2004-05 and 2005-06. While a sizeable amount of
forest land was transferred for non-forest purposes, there was no
concerted effort to compensate the losses through formulation and
implementation of compensatory afforestation schemes for which funds
were available. Net Present Value and cost of compensatory
afforestation were not always raised and realised. The internal control
system and monitoring were not effective.
2. HEALTH, MEDICAL EDUCATION AND FAMILY
WELFARE DEPARTMENT
The goal of National Rural Health Mission for providing quality andadequate health services remained unrealised due to non-assessment
of available and required health care services and facilities through
proper baseline surveys; non-integration of programmes at the State
and district levels; lack of effective community participation;
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insufficient infrastructure; inadequate budgetary provision; shortage of
medicines, equipment and violation of norms of procurement and
inadequate human resources. Non-functioning/inadequate functioning
of mobile medical units affected the outreach of the programme and
the goal of improving accessibility to health care services. Reproductive
health care services were at a nascent stage in the State. The targets
under the different national disease control programmes were
achieved only partially due to incomplete coverage. The Integrated
Disease Surveillance Project was yet to be implemented. The
department did not have an internal audit wing and a vigilance wing.
There was no mechanism for redressal of grievances and evaluation of
feedback.
3. HOME DEPARTMENT
The pace of implementation of the modernisation scheme for the State
Police Force was far from satisfactory. The Perspective Plan was not
prepared. Ad hoc Annual Plans were prepared and submitted late,
leading to delays in implementation. Housing facilities for police
personnel were not adequate. Police stations/out posts/pickets lacked
basic infrastructural facilities and security arrangements. Mobility
deficiency was high. Average reaction and response time was
unsatisfactory. The striking ability of the police force was compromised
due to dependence on outdated weapons and shortage of security
equipment. In crime investigation, the role of forensic science was
minimal. Adequate training was not provided to police personnel.
Computerisation and communication network was ineffective. Therewas absence of monitoring. All the above indicated that the main
objective of ‘Modernisation of Police Force’ scheme was far from being
achieved.
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4. ENERGY DEPARTMENT
JREDA failed to achieve its main objective of exploring and exploitingnew and renewable energy sources available in the State. Its activities
were limited only to purchase, sale and installation of systems available
in the market. JREDA did not prepare any long term Plan and Annual
Plans, though prepared, were on ad hoc basis. There were huge savings
of funds. Non adherence to financial rules led to financial
mismanagement and financial irregularities. Though required, Annual
Accounts and Reports were never sent to the State Government. There
were serious deficiencies in program implementation including majorshortfalls in achievement of targets and irregularities in installation and
supply of solar systems. JREDA failed to undertake research and
development work in the field of renewable technology. No training was
imparted nor was any advanced studies arranged for achievement of its
objectives. JREDA was manned by officials on deputation. It did not
plan for expansion though its scope of work increased manifold. The
monitoring mechanism for programme implementation was also
deficient as the Managing Committee failed to monitor the programmes
through regular meetings.
5. HOUSING DEPARTMENT
No Perspective and Annual Plans were prepared. A loan of Rs 500 crore
from HUDCO was availed of without assessing the requirement of houses for BPL families. The execution was also tardy as the houses to
be completed within 2004-05, with the loan remained incomplete.
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Recommendations
1. FOREST AND ENVIRONMENT DEPARTMENT
Timely preparation, approval and adherence to Working Plans
along with demarcation of forest land after conducting proper
surveys;
Preparation of budget estimates as per the provisions of the Budget
Manual after due assessment of the requirement of afforestationactivities and ensuring the utilisation of funds;
Preparation of need-based and time-bound programmes for
afforestation with particular emphasis on fuelwood and fodder
plantations and silvicultural operations;
2. HEALTH, MEDICAL EDUCATION AND FAMILY
WELFARE DEPARTMENT
The Jharkhand Rural Health Mission Society should undertake
baseline surveys as per prescribed norms and prepare the State’s
Perspective Plan based on correct district level Plans;
Community monitoring should be put in place to plan and monitor
health delivery and services;
The State Government should ensure timely release and effective
utilisation of its matching share of funds for NRHM;
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3. HOME DEPARTMENT
The State Government should prepare a roadmap including a long-
term Perspective Plan for modernization of its police force, after
analyzing the gaps and requirement, based on Bureau of Police
Research and Development norms.
Financial management should be streamlined to ensure timely
utilization of funds for the intended purpose.
Quantifiable targets and specific timelines should be fixed for up
gradation of weapons, mobility, computerization and
communication systems and progress monitored.
4. ENERGY DEPARTMENT
JREDA should develop systems and devices suitable for Jharkhand
through research and development, advanced studies, field testing
and training of officials;
JREDA should ensure a workable co-ordination with the State
Government for effective implementation of programmes. `
Involvement of the district administration in programme
implementation should be ensured;
JREDA should strictly adhere to financial rules and provisions.
The cases of financial irregularities are serious in nature and
should be investigated from a vigilance angle. A Controller of
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Finance should be appointed to strengthen its financial
management;
5.HOUSING DEPARTMENT
The scheme should be assessed regularly at the district and State
levels.
There should be co-ordination between various implementing
agencies so as to avoid overlapping in selection of beneficiaries.
Strict financial control and monitoring should be ensured.
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