(For Official Use Only)agasm.cag.gov.in/forms/new_pdf/Forest_2013_14.pdf · ON THE WORKINGS OF FOREST AND SOIL CONSERVATION DIVISIONS ASSAM FOR THE YEAR 2013-2014 INTRODUCTION The

1

(For Official Use Only)

MAP NOT IN SCALE

2

ANNUAL REVIEW

ON THE WORKINGS OF FOREST AND SOIL CONSERVATION

DIVISIONS

ASSAM

FOR THE YEAR 2013-2014

INTRODUCTION

The Annual Review on the working of the Forest and Soil Conservation Divisions

of the State of Assam for the year 2013-2014 has been conducted by the office of the

Principal Accountant General (A&E) Assam, Guwahati.

Annual review note on the working of Forest and Soil Conservation Divisions is

prepared with the object of presenting annually a broad picture of the working of the

Forest and Soil Conservation Department of the State.

The review is intended to draw the attention of the Government and the

Controlling Officers to the shortcomings, delays, extent of arrears and defects in the

maintenance of accounts and also to enable them to take corrective steps to avoid such

irregularities in future.

Most of the defects and irregularities pointed out in the earlier reviews/reports

persist, which is indicative of the inadequacies. Further, fresh defects and irregularities

were also noticed. This indicates lack of internal control mechanism.

Appropriate action, is therefore, invited from the authorities to ensure strict

adherence to rules and codal provisions and serve public interest better.

This review is supplementary to the matters relating to the Departments, dealt in

the Reports of Comptroller and Auditor General of India.

The defects and irregularities pointed out in this review are only illustrative and

not exhaustive

3

CONTENTS

Part I (ACCOUNTS)

SUBJECTS PAGE NO.

Preface 1

Overview 2

Chapter I Accounts Rendering Units (ARUs) under Forest and

Soil Conservation

3 - 8

Chapter II Submission of Monthly Accounts

9- 15

Chapter III Deficiencies in compilation of the Divisional Accounts 16-18

Chapter IV Reconciliation

19-20

Chapter V Remittance

21

Chapter VI Schedule of Settlement with Treasuries 22

Part II (AUDIT)

SUBJECTS PAGE NO.

Chapter VII Audit Observation on Revenue Accounts 23-26

Audit Observation on Expenditure Accounts 27-33

Annual Review of Working of Forest 34-35

4

PREFACE

The Annual Review Report of the Workings of Forest Divisions Accounts and

Soil Divisional Accounts including Karbi Anglong Autonomous Council, Dima Hasao

Autonomous Council and Bodoland Territorial Council for the year 2013-14 has been

prepared by the office of the Principal Accountant General (A&E), Assam with the

objective of apprising the Assam Government about the performance of the Forest and

Soil Accounts rendering Divisions and its quality with reference to Rules and Manuals.

The Annual Review Report focuses on the Accounts compiled from initial and

subsidiary records submitted to this office by the Forest and Soil Conservation Divisions

and also highlights the irregularities observed during Audit of Divisions conducted by the

office of the Accountant General (Audit), Assam.

Suggestions, if any from any corner to boost worthiness of the Annual Review

Report are always welcome.

Place Guwahati

Dated, the ……February, 2015

(Shantanu Basu)

Principal Accountant General (A & E)

Assam

2

OVERVIEW

The Annual Review has been prepared on the basis of Monthly Accounts

submitted to this office by the Accounts Rendering Units of Forest and Soil Conservation

Divisions.

Chapter I –Accounts Rendering Units (ARUs) under Forest and Soil Conservation

Chapter II –Deals with the submission of Monthly Accounts

Chapter III – Deficiencies in the compilation of Divisional Accounts

Chapter IV – Deals with Reconciliation of Departmental figure with Pr.A.G.’s figure.

Chapter V – Remittances

Chapter VI – Schedule of Settlements with Treasuries.

Chapter VII – Important Audit observations on the accounts (Revenue Receipt and

Expenditure) raised by the office of the Principal Accountant General

(Audit) during the year 2013-2014

3

CHAPTER – I

Accounts Rendering Units (ARUs) under Forest and Soil Conservation

There are 147 nos. of Accounts Rendering Units (ARUs) under Forest and Soil

Conservation (shown in ANNEXURE-A) consisting of both Non Tribal Areas (NTA)

and Tribal Areas (TA). These ARUs prepares compiled accounts of their Receipts and

disbursements and submits Monthly Accounts to the office of the Principal Accountant

General (A&E), Assam for inclusion in the monthly Civil Accounts of the State.

INTRODUCTION OF COMPREHENSIVE TREASURY MANAGEMENT

INFORMATION SYSTEM (CTMIS)

The Government of Assam, Finance (Budget) Department, Assam has introduced

Comprehensive Treasury Management Information System (CTMIS) from August, 2007

vide Notification No.BB.9/2007/3 dated 16th

August, 2007 for better financial

management of Government’s resources.

While implementing CTMIS system, it was decided that all Departments without

exception shall draw their Salary, Wages, MR charges, pay of work charged, Personal

claims such as Temporary/Non-refundable GPF advances and Final GPF withdrawal, TA,

Medical reimbursement, Leave encashment and post retirement benefits from Treasuries

only by presenting bills to the Treasury and the other development expenditures under

both Plan and Non Plan shall be drawn by Cheques as it was done before implementation

of CTMIS.

ANNEXURE- A

4

LIST OF FOREST & SOIL ACCOUNTS RENDERING UNITS

Sl.

No.

Source

Code

Name of the Divisions

FOREST (NTA) 1 122 C.C.F., S.F., Assam, Guwahati-29

2 123 C.F., Central Assam S.F. Circle, Ghy.-1

3 124 C.F., Upper Assam S.F. Circle, Nagaon

4 125 C.F., Lower Assam S.F. Circle, Bongaigaon

5 126 D.F.O., S.F. Div. Guwahati- 29

6 127

D.F.O, S.F. Div., Katimari, Nagoan

7 128

D.F.O., S.F. Div., Golaghat

8 129

D.F.O., S.F. Div., Sivasagar

9 130

D.F.O., S.F. Div., Dibrugarh

10 131

D.F.O., S.F. Div., Nalbari

11 132

D.F.O., S.F. Div., Barpeta

12 133

D.F.O., Baksa Forest Divn . Mushalpur.

13 134

D.F.O., S.F. Div., Biswanath Chariali

14 135

D.F.O., S.F. Div., North Lakhimpur

15 136

D.F.O., S.F. Div., Bangaigaon

16 137

D.F.O., Parbatjora Forest Divn., Gauranganagar.

17 138

D.F.O., S.F. Div., Goalpara

18 139

D.F.O., S.F. Div., Kokrajhar

19 140

D.F.O., S.F. Div., Silchar

20 141

D.F.O., S.F. Div., Karimganj

21 142

D.F.O., Digboi Div., Digboi

22 143

D.F.O., Doomdooma Div., Doomdooma

23 144

D.F.O., Dibrugarh Div. Dibrugarh

24 145

D.F.O., Sivasagar Div. Sivasagar

25 146

D.F.O., Jorhar Div., Jorhat

26 147

D.F.O., Golaghat Div., Golaghat

27 148

D.F.O., Nagaon Div. Nagaon

5

28 149

D.F.O., Nagaon South Div., Hojai

29 150

D.F.O., Cachar Div., Silchar

30 151

D.F.O., Karimganj Div., Karimganj

31 152

D.F.O., Hailakandi Div., Hailakandi

32 153

D.F.O., Goalpara Div., Goalpara

33 154

D.F.O., Haltugaon forest Divn. Kokrajhar

34 155

D.F.O., Kamrup East Div., Guwahati -29

35 156

D.F.O., Kamrup West Div., Bamunigaon

36 157

D.F.O., North Kamrup Div., Rangia

37 158

D.F.O., Dhonsiri Forest Divn .Udalguri.

38 159

D.F.O., Dhubri Div, Dhubri

39 160

D.F.O., Sonitpur East Div, Biswanath Chariali

40 161

D.F.O., Sonitpur West Div., Tezpur

41 162 Principal C.C.F., Wild Life, Assam, Rehabari, Guwahati – 8

42 163

D.F.O., Wild Life Div., Tinsukia

43 164

D.F.O., Nagaon Wild Life Div., Nagaon

44 165

D.F.O., Wild Life Div., Mangaldai

45 166

D.F.O., Wild Life Div., Kokrajhar

46 167 D.F.O., Western Assam Wild Life Div., Tezpur

47 168

D.F.O., Eastern Assam Wildlife Div., Bokakhat

48 169

Field Director, Tiger Project, Assam, Barpeta Road

49 170

Director, Kaziranga National Park, Bokakhat

50 171

D.F.O., Assam State Zoo Div., Guwahati

51 172

W.P.O., Upper Assam Circle, Jorhat

52 173

W.P.O., Working Plan Div., Kokrajhar

53 174

W.P.O., Lower Assam Circle, Guwahati - 14

54 175

D.F.O., FR & S. Div., Guwahati-29

55 176

D.F.O. Forest Utilisation Officer, Ghy-14

56 177

Silviculturist, Assam, Guwahati-29

57 178

D.F.O., Genetic Cell Div., Guwhati-29

6

58 179

C.F. Dev. Cum Nodal Officer Compensatory Afforestation

59 180

D.F.O., Dhemaji Divn.,Dhemaji

60 181

P.C.C.F., Assam, Guwahati

61 182

C.F. Central Assam Circle, Guwahati

62 183

C.F. Research & Education Circle, Assam, Guwahati

63 184

C.F. Northern Assam Circle, Tezpur

64 185

C.F. Eastern Assam Circle, Jorhat

65 186

C.C.F. Research, E & W Plan, Assam, Ghy 14

66 187

C.F. Southern Assam Circle, Silchar

67 188

C.C.F., Western Assam Circle, Kokrajhar

68 189

Director, Assam Forest School, Jalukbari 14

69 190

Commandant, Assam Forest Protection Force, Basistha, Ghy

70 191

D.F.O., Govt. T.T. & S. Plant Div. Makum

71 192

D.F.O., Tinsukia Logging Div., Tinsukia

72 193

D.F.O. Guwahati Wildlife Divn.,Guwahati

73 194

D.F.O., Chirang Forest divn. Kajalgaon

74 195 C.C.F(T),Lower Assam Zone,Ghy-1) [C.C.F., (Territorial) Assam, Guwahati-1]

75 196

D.F.O., Aie Valley Div., Bongaigaon

76 197

D.F.O., Kachugaon Div, Gossaigaon

77 198

D.F.O., Lakhimpur Div, Lakhimpur

78 199

D.F.O., Central assam Afforestation Div., Hojai.

79 270 C.C.F. (T), Upper Assam Zone, Guwahati (New)

80 299 Commandant, 2nd

Assam Forest Protection Force, Basistha, Guwahati-29

FOREST (NTA) (STATE SECTOR) 81

300 Addl. P.C.C.F., Dima Hasao , Haflong (C.C.F., Hills, Assam, Haflong) (State Sector)

82 301

D.F.O., Southern Afforestation Divn.,Haflong (State Sector)

83 302

D.F.O., F. R. & S. Division, Haflong (State Sector)

84 303

D.F.O., Dima Hasao Forest Divn.,(East) ( Consolidation Divn.,) Haflong (State Sector)

85 304

D.F.O., Dima Hasao Forest Divn.,(West) ( N. C. Hills Divn.,) Haflong (State Sector)

86 305

D.F.O., Norther Afforestion, Hills, Diphu (State Sector)

7

87 306

D.F.O., K. A. West Divn., Diphu (State Sector)

88 307

D.F.O., Hamren Division, Hamren (State Sector)

89 308

D.F.O., Silvicultural Division,Hills Area, Diphu (State Sector)

90 309

C. F., Karbi Anglong, Hills, Diphu (State Sector)

91 310 D.F.O., K. A. East Divn., Diphu (State Sector)

FOREST (TA) (BTAD) 92

832 CHD, Forest, Kokrajhar

93 833

D.F.O., S.F., Kokrajhar

94 834

D.F.O., Wildlife, Kokrajhar

95 835

W.P.O., Kokrajhar

96 836

D.F.O., Haltugaon, Kokrajhar

97 860

D.F.O., Kachugaon Divn, Gossaigaon

98 861

D.F.O., Parbatjora divn., Gauripur

99 862

D.F.O. Chirang Division, Kajalgaon

100 863

Dy. Director, Manas Tiger Project, Barpeta Road

101 864

D.F.O., Baksa Forest Division, Baksa

102 865

D.F.O., Dhansiri Divn., Udalguri

FOREST (TA) (DIMA HASSAO) 103 110 C.C.F., Hills, Haflong

104 111 D.F.O. Southern Afforestation Divn., Haflong

105 112 D.F.O., Forest Resources & Survey Divn., Haflong

106 113 D.F.O., Dima Hasao Forest Divn. (East) [Consolodation Divn.], Haflong

107 114 D.F.O., Dima Hasao Forest Divn. (West) [N.C. Hills], Haflong

FOREST (TA) (KARBI ANGLONG) 108 115 C.C.F, Karbi Anglong, Diphu

109 116 D.F.O., K. A. East Divn., Dhiphu

110 117 D.F.O., Karbi Anglong West Divn., Diphu

111 118 D.F.O., Hamren Divn., Hamren

112 119 D.F.O., Silviculturist Divn,, Diphu

113 120 Working Plan Officer, Hills Area, Diphu

114 121 D.F.O., Northern Afforestation Divn., Diphu

SOIL (NTA) 115 440 D.O., Sonitpur S. C. Divn., Tezpur

116 441 D.O., Lakhimpur S. C..Divn.

8

117 442 D.O., Kokrajhar S. C. Divn.

118 443 D. O., Eastern Assam S. C. Divn., Dibrugarh

119 444 D. O., Nalbari S. C. Divn., Nalbari

120 446 Dir., of Soil Divn, Assam, Guwahati

121 447 D. O., S. C. (Engg.) Guwahati

122 448 D.O., Baska S. C. Divn., Mushalpur

123 449 Supdt., Assam S. C. Training School, Mahur

124 450 D. O., Cachar S. C. Divn., silchar

125 451 D. O., Jorha S. C. Divn., Jorhat

126 452 D.O., Nagaon Soil Conservation Divn., Nagaon

127 453 D.O., Golaghat Soil Conservation Divn., Golaghat

128 454 D.O., Dhemaji Jonai S. C. Divn., Silapathar

129 455 D.O., South Bank Soil Conservation div. Guwahati

130 456 D.O., Lower Assam Soil Survey Divn., Guwahati

131 457 D.O., Darrang Soil Conservation Divn., Guwahati

132 458 Joint Director, Lower Assam Circle, Soil Conser. Guwahati

133 459 D.O., Barpeta Soil Conservation Divn., Barpeta

134 461 Joint Dir, S. C. River Velley Project, Guwahati

135 505 (Dorment Div.) State Land Use Board (SLUB) Guwahati

SOIL (TA) (BTAD) 136 311 D.O.,Chirang Soil Divn.

137 312 D.O..,Udalguri Soil Conservaion Divn.,

138 313 Addl. Dir., Soil Conservaion, Kokrajhar

139 866 D.O., Kokrajhar S. C. Divn., Kokrajhar

140 867 D.O., Baksa S.C. Divn., Musalpur

SOIL (TA) (DIMA HASSO) 141 506 Addl. Director of Soil, Haflong

142 507

D.O., Haflong Soil Conservation Divn.

143 508

D.O., Maibong Soil Conservation Divn.

SOIL (TA) (KARBI ANGLONG) 144

437 D. O., Diphu Soil Conservation Divn.

145 445

Addl. Director, Soil Conservation, Diphu

146 510

D.O., Hamren Soil Conservation Divn.

147 511

D.O., Kohara S. C. Divn., Kohara

9

CHAPTER – II

SUBMISSION OF MONTHLY COMPILED ACCOUNTS:

Extent of Delays in the receipt of Monthly Accounts.

As per Codal provision Monthly Accounts are required to submit within 10th

of the

subsequent month by the ARUs.

The Division wise position of delays in submission of Monthly Accounts for the year

2013-14 are shown in ‘Annexure- B’

Month wise delays in submission of Divisional Monthly Accounts in different ranges for

the year 2013-14 are appended below:

Sl.

No

.

Ranges of

delay in

days

No of Divisions Apr.

13

May

13

Jun

13

Jul

13

Aug

13

Sep

13

Oct

13

Nov

13

Dec

13

Jan

14

Feb

14

Mar

14

1 1 to 15

days

12 20 30 33 31 18 38 37 26 31 26 11

2 >15 to 30

days

11 14 28 18 20 21 18 17 26 40 36 6

3 > 30 days 70 116 97 76 71 79 64 68 69 41 53 178

In view of the above, Monthly Civil Accounts for the Month of March

(Preliminary) for year 2013-14 was closed on 03/07/2014 with exclusions of 24 nos. of

Divisional Accounts. The List of those Divisions is as follows:

1. C. F. Karbi Anglong Division, Diphu

2. D.F.O., Karbi Anglong East Division, Diphu

3. D.F.O., S. F. Division, Guwahati

4. D.F.O., S. F. Division, Silchar.

5. D.F.O., Cachar Division, Silchar.

6. D.F.O., Karimganj Division, Karimganj.

7. D.F.O., Hailakandi Division, Hailakandi.

10

8. D.F.O., Kamrup West Division, Bamunigaon.

9. D.F.O., North Kamrup Division, Rangia.

10. D.F.O., Dhonsiri Division, Udalguri.

11. D.F.O., Sonitpur East Division, Biswanath Charali.

12. P.C.C.F., Wildlife, Assam, Rehabari, Guwahati

13. D.F.O., Wildlife Division, Tinsukia.

14. D.F.O., Nagaon Wildlife Division, Nagaon.

15. D.F.O., Western Assam Wildlife Division, Tezpur.

16. D.F.O., Eastern Assam Wildlife Division, Bokakhat.

17. Dy Director, Tiger Project, Assam, Barpeta Road. 2/2014

18. Dy Director, Tiger Project, Assam, Barpeta Road 3/2014

19. D.F.O., Assam State Zoo, Guwahati

20. D.F.O., Dhemaji Division, Dhemaji.

21. D.F.O.,Guwahati Wildlife Division, Guwahati.

22. D.F.O., Aie Valley Division, Bongaigaon.

23. Dy. Director, Manas Tiger Project, Barpeta Road (State Sector). 2/2014

24. Dy. Director, Manas Tiger Project, Barpeta Road (State Sector). 3/2014

11

ANNEXURE-B

STATEMENT SHOWING DELAY (IN NUMBER OF DAYS) IN ACCOUNTS SUBMITTED BY

DIVISIONS FOR THE YEAR 2013-14

Sl.

No.

Div.

Code Name of divisions

APR MAY JUN JUL AUG SEP OCT NOV DEC JAN FEB MAR

1 122

C.C.F., S.F., Assam,

Guwahati-29 12 Nil Nil Nil Nil 27 09 13 Nil Nil 21 55

2 123

C.F., Central Assam

S.F. Circle, Ghy.-1 15 14 48 17 63 33 33 31 Nil 44 16 63

3 124

C.F., Upper Assam S.F.

Circle, Nagaon 63 32 02 66 35 05 24 Nil Nil Nil 04 32

4 125

C.F., Lower Assam S.F.

Circle, Bongaigaon 32 01 05 09 16 25 02 49 Nil 10 11 15

5 126

D.F.O., S.F. Div.

Guwahati- 29 94 63 33 30 14 27 12 03 10 07 77 89

6 127

D.F.O, S.F. Div.,

Katimari, Nagoan 70 39 09 31 Nil 12 10 13 27 91 63 61

7 128

D.F.O., S.F. Div.,

Golaghat 115 84 54 23 29 88 57 73 42 11 71 61

8 129

D.F.O., S.F. Div.,

Sivasagar 66 35 05 41 10 Nil 33 03 Nil 16 50 67

9 130

D.F.O., S.F. Div.,

Dibrugarh 03 17 15 10 06 26 08 02 07 Nil 24 43

10 131

D.F.O., S.F. Div.,

Nalbari 87 56 26 34 03 85 54 24 Nil 21 60 60

11 132

D.F.O., S.F. Div.,

Barpeta 45 35 05 04 09 36 26 Nil 10 18 43 60

12 133

D.F.O., Baksa Forest

Divn . Mushalpur. 46 15 15 09 38 29 Nil 20 52 21 09 43

13 134

D.F.O., S.F. Div.,

Biswanath Chariali 115 84 54 23 13 22 25 Nil 20 29 01 75

14 135

D.F.O., S.F. Div., North

Lakhimpur 73 42 12 73 42 12 31 01 101 70 66 67

15 136

D.F.O., S.F. Div.,

Bangaigaon 66 35 05 09 16 Nil Nil 07 Nil 10 11 42

16 137

D.F.O., Parbatjora

Forest Divn.,

Gauranganagar.

45 14 82 51 100 78 47 17 24 07 31 Nil

17 138

D.F.O., S.F. Div.,

Goalpara 39 08 40 09 07 Nil 19 31 Nil 23 60 60

18 139

D.F.O., S.F. Div.,

Kokrajhar 21 01 19 26 44 40 25 13 14 09 11 Nil

19 140

D.F.O., S.F. Div.,

Silchar 130 99 69 38 07 18 39 09 27 16 81 91

20 141

D.F.O., S.F. Div.,

Karimganj 56 52 22 Nil 07 Nil 01 13 17 25 53 57

21 142

D.F.O., Digboi Div.,

Digboi 87 56 26 75 44 32 01 06 24 Nil 59 81

22 143

D.F.O., Doomdooma

Div., Doomdooma 77 49 29 Nil 27 Nil Nil 10 07 08 29 67

12

23 144

D.F.O., Dibrugarh Div.

Dibrugarh 73 42 12 109 78 48 17 55 24 56 28 43

24 145

D.F.O., Sivasagar Div.

Sivasagar 13 99 69 38 49 19 08 55 24 29 66 76

25 146

D.F.O., Jorhar Div.,

Jorhat 116 53 23 Nil 17 18 03 01 Nil 01 53 83

26 147

D.F.O., Golaghat Div.,

Golaghat 139 108 78 47 16 89 69 38 38 77 49 82

27 148

D.F.O., Nagaon Div.

Nagaon 122 91 77 46 15 92 Nil 62 67 36 25 78

28 149

D.F.O., Nagaon South

Div., Hojai 87 79 78 47 16 40 19 06 38 17 50 Nil

29 150

D.F.O., Cachar Div.,

Silchar 82 51 21 47 14 07 01 09 11 09 42 89

30 151

D.F.O., Karimganj Div.,

Karimganj 84 53 23 Nil 62 32 01 20 69 38 53 85

31 152

D.F.O., Hailakandi

Div., Hailakandi 31 Nil 54 23 28 Nil 17 50 19 16 42 89

32 153

D.F.O., Goalpara Div.,

Goalpara 125 94 64 33 02 Nil 79 49 45 32 Nil 46

33 154

D.F.O., Haltugaon

forest Divn. Kokrajhar 13 Nil 26 Nil 35 05 46 16 10 22 21 35

34 155

D.F.O., Kamrup East

Div., Guwahati -29 77 46 16 12 03 47 40 28 10 02 18 42

35 156

D.F.O., Kamrup West

Div., Bamunigaon 82 51 21 45 14 43 78 51 53 39 31 90

36 157

D.F.O., North Kamrup

Div., Rangia 109 78 54 109 78 48 94 64 52 14 59 89

37 158

D.F.O., Dhonsiri Forest

Divn .Udalguri. 18 70 40 09 17 29 47 Nil 56 32 49 89

38 159

D.F.O., Dhubri Div,

Dhubri 70 56 68 46 15 40 09 48 17 21 16 53

39 160

D.F.O., Sonitpur East

Div, Biswanath Chariali 87 56 26 Nil 24 11 95 65 33 Nil 25 54

40 161

D.F.O., Sonitpur West

Div., Tezpur 103 72 89 58 27 11 08 06 11 02 16 82

41 162

Principal C.C.F., Wild

Life, Assam, Rehabari,

Guwahati – 8

14 Nil Nil Nil 100 05 Nil Nil Nil Nil 18 96

42 163

D.F.O., Wild Life

Div., Tinsukia 31 Nil 08 30 Nil 48 17 Nil Nil 11 Nil 93

43 164

D.F.O., Nagaon Wild

Life Div., Nagaon 74 43 13 04 Nil 36 05 03 Nil Nil 16 89

44 165

D.F.O., Wild Life

Div., Mangaldai 81 50 20 76 45 15 13 13 26 Nil 10 67

45 166

D.F.O., Wild Life

Div., Kokrajhar 80 49 19 124 93 63 32 64 54 37 64 81

46 167

D.F.O., Western Assam

Wild Life Div., Tezpur 74 43 72 41 10 46 15 28 Nil 46 18 91

47 168

D.F.O., Eastern Assam

Wildlife Div., Bokakhat 88 57 27 58 91 110 86 86 55 74 46 95

48 169

Field Director, Tiger

Project, Assam, Barpeta

Road

94 63 33 02 50 20 68 55 24 39 84 96

49 170

Director, Kaziranga

National Park,

Bokakhat

24 16 09 59 28 74 43 13 18 14 42 69

50 171

D.F.O., Assam State

Zoo Div., Guwahati 74 49 26 20 14 84 71 50 32 44 58 92

51 172

W.P.O., Upper Assam

Circle, Jorhat 18 24 Nil 12 51 21 31 01 28 Nil 11 83

13

52 173

W.P.O., Working Plan

Div., Kokrajhar 21 46 16 11 17 13 09 13 11 08 42 11

53 174

W.P.O., Lower Assam

Circle, Guwahati - 14 61 30 12 38 07 84 18 03 Nil Nil Nil 70

54 175

D.F.O., FR & S. Div.,

Guwahati-29 31 Nil 43 12 09 109 78 48 17 24 Nil 53

55 176

D.F.O. Forest

Utilisation Officer,

Ghy-14

31 07 19 11 20 32 39 14 14 02 Nil 60

56 177

Silviculturist, Assam,

Guwahati-29 75 44 14 Nil Nil 25 09 Nil Nil Nil Nil 71

57 178

D.F.O., Genetic Cell

Div., Guwhati-29 71 32 19 02 03 26 17 08 07 01 Nil 77

58 179

C.F. Dev. Cum Nodal

Officer Compensatory

Afforestation

189 158 128 97 66 36 05 31 31 Nil 32 01

59 180

D.F.O., Dhemaji

Divn.,Dhemaji 168 137 107 153 122 92 61 34 34 03 73 86

60 181

P.C.C.F., Assam,

Guwahati 39 14 02 26 16 34 08 21 Nil 11 15 15

61 182

C.F. Central Assam

Circle, Guwahati 19 28 Nil 89 58 89 58 28 28 Nil 30 71

62 183

C.F. Research &

Education Circle,

Assam, Guwahati

Nil Nil Nil Nil Nil 13 01 07 Nil Nil Nil 61

63 184

C.F. Northern Assam

Circle, Tezpur 39 08 37 06 93 63 32 02 07 Nil 04 07

64 185

C.F. Eastern Assam

Circle, Jorhat 89 58 28 90 104 74 43 13 Nil Nil 46 71

65 186

C.C.F. Research, E &

W Plan, Assam, Ghy

14

39 92 62 31 85 55 24 65 34 03 49 63

66 187

C.F. Southern Assam

Circle, Silchar 26 01 12 54 23 07 01 09 11 10 28 Nil

67 188

C.C.F(C.H.D) Western

Assam Circle,

Kokrajhar

32 120 12 40 09 18 43 63 32 29 24 Nil

68 189

Director, Assam Forest

School, Jalukbari 14 61 30 Nil 26 41 11 01 07 12 29 16 40

69 190

Commandant, Assam

Forest Protection Force,

Basistha, Ghy

81 50 20 06 14 42 61 31 59 43 15 68

70 191

D.F.O., Govt. T.T. & S.

Plant Div. Makum 45 14 43 12 51 34 03 03 Nil Nil 31 32

71 192

D.F.O., Tinsukia

Logging Div., Tinsukia Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil 15

72 193

D.F.O. Guwahati

Wildlife

Divn.,Guwahati

105 74 44 45 17 60 29 06 18 86 71 92

73 194

D.F.O., Chirang Forest

divn. Kajalgaon 143 112 82 51 20 41 10 65 34 29 28 48

74 195 C.C.F(T),Lower Assam

Zone,Ghy-1) [C.C.F.,

(Territorial) Assam,

Guwahati-1]

39 08 40 09 08 21 Nil 02 Nil 01 02 27

75 196

D.F.O., Aie Valley

Div., Bongaigaon 75 93 64 33 13 32 31 27 24 38 63 89

76 197

D.F.O., Kachugaon

Div, Gossaigaon 24 Nil 45 72 41 102 71 65 54 29 25 53

77 198 D.F.O., Lakhimpur 103 72 77 Nil 20 12 08 21 28 18 09 61

14

Div, Lakhimpur

78 199

D.F.O., Central assam

Afforestation Div.,

Hojai.

80 49 82 72 41 46 15 Nil 31 Nil 72 67

79 270 C.C.F. (T), Upper

Assam Zone, Guwahati

(New)

42 11 Nil Nil 08 21 Nil 02 10 01 02 11

80 299 Commandant, 2nd

Assam Forest

Protection Force,

Basistha, Guwahati-

29

87 56 26 13 Nil 43 31 23 11 Nil 01 60

81

300

Addl. P.C.C.F., Dima

Hasao , Haflong

(C.C.F., Hills, Assam,

Haflong) (State Sector)

39 18 Nil 17 Nil Nil 15 20 47 29 22 28

82

301

D.F.O., Southern

Afforestation

Divn.,Haflong (State

Sector)

06 03 Nil 25 Nil Nil Nil Nil Nil Nil Nil 33

83

302

D.F.O., F. R. & S.

Division, Haflong

(State Sector)

60 29 Nil 107 76 46 15 59 14 16 64 33

84

303

D.F.O., Dima Hasao

Forest Divn.,(East) (

Consolidation Divn.,)

Haflong (State Sector)

52 28 Nil 13 Nil Nil 02 02 52 29 16 32

85

304

D.F.O., Dima Hasao

Forest Divn.,(West) ( N.

C. Hills Divn.,) Haflong

(State Sector)

66 35 05 25 Nil Nil 01 13 45 14 34 28

86

305

D.F.O., Norther

Afforestion, Hills,

Diphu (State Sector)

74 43 64 33 02 46 67 Nil 20 29 11 62

87

306

D.F.O., K. A. West

Divn., Diphu (State

Sector)

117 86 56 25 48 18 67 59 38 07 51 64

88

307

D.F.O., Hamren

Division, Hamren (State

Sector)

77 46 16 16 100 Nil 75 45 14 36 84 74

89

308

D.F.O., Silvicultural

Division,Hills Area,

Diphu (State Sector)

76 45 15 12 Nil 32 57 27 Nil 07 50 18

90

309

C. F., Karbi Anglong,

Hills, Diphu (State

Sector)

89 58 28 Nil Nil 98 67 59 38 07 60 29

91

310

D.F.O., K. A. East

Divn., Diphu (State

Sector)

81 50 20 09 90 60 29 Nil 54 Nil 02 68

92 440

D.O., Sonitpur S. C.

Divn., Tezpur 05 Nil 33 02 06 05 22 55 24 Nil 38 46

93 441

D.O., Lakhimpur S.

C..Divn. 05 Nil Nil 10 Nil 05 64 34 03 18 Nil 46

94 442

D.O., Kokrajhar S. C.

Divn. Nil 40 09 82 51 21 Nil 41 10 100 72 46

95 443

D. O., Eastern Assam S.

C. Divn., Dibrugarh Nil Nil 15 93 Nil 32 25 Nil 10 03 51 53

96 444

D. O., Nalbari S. C.

Divn., Nalbari 17 11 05 Nil Nil Nil Nil Nil Nil Nil 02 12

97 446 Dir., of Soil Divn, 27 Nil 09 09 10 61 03 Nil 12 03 01 01

15

Assam, Guwahati

98 447

D. O., S. C. (Engg.)

Guwahati 14 Nil Nil 09 08 25 03 Nil 06 03 18 55

99 448

D.O., Baska S. C.

Divn., Mushalpur 67 36 06 24 Nil 63 32 84 54 38 42 11

100 449

Supdt., Assam S. C.

Training School, Mahur Nil 08 23 Nil Nil 25 Nil Nil 24 Nil Nil 01

101 450

D. O., Cachar S. C.

Divn., silchar 13 Nil 25 Nil Nil Nil Nil Nil 07 Nil Nil 43

102 451

D. O., Jorha S. C.

Divn., Jorhat 48 17 12 Nil 71 41 10 24 24 36 07 40

103

452

D.O., Nagaon Soil

Conservation Divn.,

Nagaon

20 10 63 32 01 07 11 16 52 21 33 55

104

453

D.O., Golaghat Soil

Conservation Divn.,

Golaghat

11 Nil Nil Nil Nil Nil 06 70 Nil 25 01 28

105 454

D.O., Dhemaji Jonai S.

C. Divn., Silapathar Nil 28 09 16 41 11 08 06 07 38 10 62

106

455

D.O., South Bank Soil

Conservation div.

Guwahati

20 19 08 06 Nil Nil Nil Nil 07 Nil 16 48

107

456

D.O., Lower Assam

Soil Survey Divn.,

Guwahati

39 08 34 03 Nil Nil 05 17 Nil 01 02 25

108

457

D.O., Darrang Soil

Conservation Divn.,

Guwahati

101 70 40 09 69 39 08 71 40 09 10 56

109

458

Joint Director, Lower

Assam Circle, Soil

Conser.

Nil 14 05 10 16 Nil Nil 01 Nil 02 Nil Nil

110

459

D.O., Barpeta Soil

Conservation Divn.,

Barpeta

105 74 44 13 87 57 26 Nil 63 04 04 50

111

461

Joint Dir, S. C. River

Velley Project,

Guwahati

05 01 Nil Nil 20 Nil Nil Nil Nil Nil Nil Nil

16

CHAPTER – III

DEFICIENCIES IN THE COMPILATION OF DIVISIONAL ACCOUNTS

The general defects noticed in most of the monthly Divisional accounts as pointed

out in the earlier review persisted in the accounts of 2012-2013 and fresh defects were

also noticed during 2013-2014. The following is an analysis of the major shortcomings

persisted in the accounts of 2013-14.

Despite repeated reminder/letters issued from this office those controlling officers

are not attending for reconciliation. The Govt. may consider for issuing instructions to the

concerned Controlling Officer to reconcile the Pr.A.G.’s figures with those of

Departmental figures.

i) As per Assam Financial Rules (AFR) no cheques should be drawn until it is

intended to be paid only the minimum cash required should be drawn and if it is found at

any time that the balance in hand is larger than required, the surplus should be refunded

in the nearest treasury. But it was observed in the accounts of following Divisions that

huge amount were remained unutilized at the close of the financial year 2013-14.

STATEMENT OF OUTSTANDING BALANCE IN RESPECT OF THE FOLLOWING

FOREST DIVISIONS FOR THE CLOSING YEAR 2013-14(MARCH/14 ENDING)

SL.

NO.

DIV.

CODE NAME OF DIVISIONS CASH BAL.

UNDER 8671

CASH BAL.

UNDER 8550

1. 126 D.F.O., S.F. Div. Guwahati- 29 11747904

2. 128 D.F.O., S.F. Div., Golaghat 774200

3. 165 D.F.O., Wild Life Div., Mangaldai 1834700

4. 167 D.F.O., Western Assam Wild Life Div., Tezpur 11881021

5. 175 D.F.O. FR & S. Div., Guwahati-29 100

6. 193 D.F.O., Guwahati Wild Life Div. Guwahati 09 1834700

7. 180 D.F.O. Dhemaji 3230500

8. 181 P.C.C.F.(HQ) Assam Guwahati 5000000

9. 196 D.F.O. Aie Valley Div. Bongaigaon 900

10. 198 D.F.O. Lakhimpur Div. 784120

11. 199 D.F.O. Central Assam Afforestation Div Hojai 2079700

12. 143 D.F.O., Doomdooma Div., Doomdooma 372394

13 144 D.F.O., Dibrugarh Div. Dibrugarh 3776500

14. 145 D.F.O., Sivasagar Div. Sivasagar 3776500

15. 146 D.F.O., Jorhar Div., Jorhat 3766700

16 147 D.F.O., Golaghat Div., Golaghat 4582200

17. 149 D.F.O., Nagaon South Div., Hojai 8057700

18. 152 D.F.O., Hailakandi Div., Hailakandi 1616381

17

Drawing of money from Govt. Account without immediate disbursement and

keeping the same unutilized for a long period is not only serious irregularities but also

violation of Financial Rules. The Govt. may issue necessary direction in this regard to

the heads of the department of Forest & Soil Conservation.

ii) Large scale submission of Arrear Accounts at the fag end of the year is found

incomplete and there were wanting of relevant documents. The Govt. may issue

instructions to all the divisions to ensure timely submission of Monthly Accounts i.e., by

10th

of the following month.

iii) As per rules, expenditures should be restricted to the budgetary provisions allotted

to the divisions but there are few divisions which have exceeded budget provisions. The

Govt. may issue instructions to take appropriate actions against them, who have violated

the established Financial Rules and orders.

iv) The classification of “receipts” and “expenditure” shown in the cash abstract, as

well as in the expenditure statement (Form-14), furnished by the Divisions were often

incomplete and incorrect. Even the basic nature of expenditure, viz, - charged or voted,

plan or non plan, demand No. and nomenclature of primary units of appropriation were

not mentioned clearly and shown incorrectly. For proper control over any expenditure

against its appropriation during any particular year and proper budgetary control for the

subsequent year, it is necessary that the classification, as given in the budget estimates

(Demands for grants), is followed strictly.

v) It is statutory on the part of the Divisions/Circles to reflect the allotment of funds

while incurring any expenditure against the particular Major/Minor/Detailed Heads of

Account. The Divisions have not shown the current year’s allotment of funds in their

Classified Abstracts (Form 14). This indicates that due importance might have not been

given to display the up-to-date position of expenditure against allotment, thereby,

violating an important principle of financial control.

vi) As per Article 262 of the Account Code vol. III, if a cheque drawn is cancelled,

the amount should be accounted for on the “credit side” as “cancelled cheques”, the

cancelled cheques being treated as vouchers. Simultaneously, an entry should be made

on the “Debit side”of the “Cash Book” as follows:

(a) If the cheque is replaced by a fresh cheque immediately, it should be shown as

“Forest Remittances – II cheques” and the number and date of the cheque in lieu of which

it is drawn should be quoted in the entry.

(b) If the cancelled cheque is not replaced immediately, the expenditure in payment for

which it was drawn, should be written back by making an entry of the cancelled cheque

on the debtor side as cash recovery of service payment.

18

The treatment of cancelled cheques mentioned in the preceding para is to

be done in the “Cash Book” of the Division only. But treatment in the “Cash Abstract” is

to be submitted to the Principal Accountant General’s office with the monthly account as

recorded below:

If a fresh cheque is issued in lieu of the cancelled cheque irrespective of the year a

“plus (+)” entry of the fresh cheque and a “minus (-)” entry of the cancelled cheque,

showing No. and date of the cheque is to be made in the “schedule of cheques drawn”, so

that the net amount of cheques drawn during the current month remains unaffected and

no other entry is necessary in the cash abstract of the Division in this regard.

The Divisions are not following the above procedure, despite aforementioned

instructions issued to them from time to time; as a result this office finds it difficult to

verify the schedule of cheques drawn in a particular month by the respective division.

vii) It also appears that most of the divisions are not showing the revenue receipts

position upto minor head level under the head of account 0406 – Forestry and Wild Life:

01- Forestry. This has been taken up with each of the Divisions but the position remains

the same. Apart from this, the copy of the challans (either original or photocopy duly

attested) in support of the receipt transactions as shown in the Divisional accounts are

also not furnished for verification of transactions.

viii) Complete classification upto detailed head level is absent in most of the vouchers.

The detailed classification is most essential for correct accounting and data entry in

computer environment accounting system.

ix) Many of the divisions often incur expenditure without Budget provision. This

should be avoided.

x) The practice of preparing Cash Remittances Schedule by hand may be

discouraged. The Remittance Schedules, be it by cash or cheques may be submitted as

typed neatly with required information for correct data entry during pairing.

xi) The name of the treasury is not mentioned in the divisional cheque schedules,

which resulted in a lot of problems during cheque pairing by this office.

xii) The Forest deposit under Major Head 8443 –Civil Deposit, 800 Misc. deposits,

Deposits to Revolving Fund of Forest as per orders of the State Govt. and subsequent

withdrawal from the said head under the special orders of the Govt. by using Forest

Cheque for the withdrawal of the amount from the said head is not permissible.

19

CHAPTER-IV

RECONCILIATION

RECONCILIATION OF Pr.A.G’s FIGURES WITH DEPARTMENTAL FIGURES BY

THE DIVISIONS

To enable Controlling Officers (COs) of departments to exercise effective

control over receipts and expenditures to ensure accuracy of their accounts, Financial

Rules stipulated that receipts and expenditures recorded in their books be reconciled by

them with books of the Principal Accountant General (A&E). The status of reconciliation

by the Divisions for the year 2013-2014 as follows:-

Sl. No. Position of

quarterly

reconciliation

Reconciliation done by

Division/Circle

Reconciliation not done by

Division/Circle

1 1st quarter I. Principal Chief

Conservator of

Forest Guwahati

reconciled 91

divisions

II. Director of Soil

Guwahati

reconciled 21

divisions

Total =112 divisions

I. Karbi Anglong

Autonomous concil,

Diphu -11 divisions

II. Dima Hasao

Autonomous

council, Haflong -8

divisions

III. Bodoland

Territorial council,

Kokrajhar -16

divisions

Total=35 divisions

2 2nd

quarter I. Principal Chief

Conservator of

Forest Guwahati

reconciled 91

divisions


Guwahati

reconciled 21

divisions


I. Karbi Anglong

Autonomous concil,

Diphu -11 divisions

II. Dima Hasao

Autonomous

council, Haflong -8

divisions

III. Bodoland


Kokrajhar -16

divisions

Total=35 divisions

3 3rd


Conservator of

Forest Guwahati

reconciled 91

I. Karbi Anglong

Autonomous concil,

Diphu -11 divisions

II. Dima Hasao

20

divisions


Guwahati

reconciled 21

divisions


Autonomous

council, Haflong -8

divisions

III. Bodoland


Kokrajhar -16

divisions

Total=35 divisions

4 4th


Conservator of

Forest Guwahati

reconciled 91

divisions


Guwahati

reconciled 21

divisions


I. Karbi Anglong

Autonomous concil,

Diphu -11 divisions

II. Dima Hasao

Autonomous

council, Haflong -8

divisions

III. Bodoland


Kokrajhar -16

divisions

Total=35 divisions

Reconciliation and verification of figures is important tool of financial

management. Failure to exercise/adhere to the codal provisions and executive instructions

not only facilitates misclassifications of receipt and expenditure but also defeat the very

objectives of budgetary process.

Thus, there is a need to impress upon the COs to reconcile their receipts and

expenditure regularly to ensure correctness of the accounts.

21

CHAPTER-V

REMITTANCE

The remittance heads, which are operated in Forest and Soil Conservation

Divisions, are:-

(a) Remittance into Treasuries

(b) Forest Cheques

(a) Remittance into Treasuries

The difference between the amount of Challan drawn on treasuries (as reflect in

the Cash Abstract of the Divisions) and the amount of Challan acknowledged by the

Treasuries upto the end of the year 2013-2014 stood debit balance of A 54146.25 lakhs.

The balance is lying outstanding mainly due to non-submission of Statement of Challan

along with the monthly accounts duly certified by the respective Treasury Officers. This

may be reconciled with the treasury and the results thereof to be intimated to this office.

Immediate step needs to be taken for cleaning the above outstanding adverse balances.

(b) Forest Cheques

The difference between the amount of cheques drawn on treasuries (as reflected in

the Cash Abstract of the Divisions) and the amount of cheques encashed at the Treasuries

upto the end of the year 2013-2014 stood a credit balance of A 2364.11 lakhs. This may

be reconciled and the results thereof to be intimated to this office. Immediate step needs

to be taken for cleaning the above outstanding adverse balances.

22

CHAPTER-VI

NON–SUBMISSION OF SCHEDULE OF SETTLEMENT WITH TREASURIES

The “Schedule of Settlement with Treasuries” enables the concerned authorities to

keep watch over encashed cheques and cash in transit from the Divisions to the

Treasuries. The Divisional Officers are required, under Article 89 of Account Code –

Vol.-III to conduct monthly reconciliation of receipt and payment with the Treasuries and

to intimate the results of such reconciliation through the “Schedule of statement with

Treasuries” which should accompany the relevant month’s account. However, it is seen

that Divisions are not furnishing this vital document along with monthly divisional

accounts in spite of repeated request.

23

Part-II

Chapter VII (Revenue Account)

Important Audit Observation on the accounts (Revenue Receipt &

Expenditure) of Forest Department issued during 2013-14

REVENUE RECEIPT

Sl.

No

Inspection Report No. &

period of Accounts

audited

Name of

the Division

Para No. Brief Caption of

Objection

Mone

y

Value

( in

Lac)

1 RS/FOR/11-01/2013-14 DFO,

Sibsagar

II A 1 Loss of Revenue due to

non settlement of

Mahal.

3.85

II B 1 Loss of Revenue due to

illicit felling and

removal of timber

1.36

2 Non disposal of timber

lots loss and blockade

of Government

Revenue.

Nil

3 Forest royalty awaiting

realization.

3.65

4 Non-reconciliation of

treasury remittances.

Nil

2 RS/FOR/11-02/2013-14 DFO, Aie

Valley Div.,

Bongaigaon

II A 1 Loss of Government

Revenue due to non-

collection of permit

extension fees.

10.71

II B 1 Loss of Government

Revenue due to non-

initiation of timely

action.

2.88

2 Loss of Government

Revenue due to short

levy of Monopoly Fees.

Nil

3 Non-realisation of

outstanding Forest

Royalty.

6.64

4 Locking up of

Government Revenue

due to non-disposal of

timber lots.

Nil

24

5 Non-renewal of timber

depot.

Nil

6 Mismatch between

departmental

remittance figures vis-

à-vis Treasury Receipt

schedule figures.

Nil

7 Non-settlement of

offence cases.

Nil

3 RS/FOR/11-03/2013-14 DFO,

Sonitpur

East

Division,

Biswanath

Chariali

II A 1 Loss of Revenue due to

non-disposal of timber.

4.31

II B 1 Non-imposition of

Monopoly Fee(MF).

Nil

2 Short realization of

Forest royalty.

0.34

4 RS/FOR/11-04/2013-14

(01/2012 to 02/2013)

DFO,

Kamrup

West Div.

Bamunigao

n

II B 1 Loss of Revenue due to

non-disposal of timber.

2.44

2. Non-initiation of

Bakijai cases.

Nil

3. Non-disposal of timber

lots.

4.93

4. Short realization of

Forest Royalty.

0.59

5. Non-reconciliation of

Treasury Remittances.

Nil

5 RS/FOR/11-05/2013-14

Date: 31.07.2013

(01.07.2011 to 31.05.2013)

DFO,

Hailakandi

II A 1 Non-levy of monopoly

fees and non-payment

of VAT against

unauthorized extraction

of minor forest

produces by

Departmental

contractors.

Nil

II B 1 Locking up of

Government revenue

due to non-disposal of

seized timber lots.

4.88

2 Discrepancy between

the cash book and the

Treasury remittance

schedule.

Nil

3 Outstanding kist

money.

1.11

4 Non-deduction of Vat

at source.

0.33

5 Encroachment of Nil

25

Forest Land.

6 Confiscation of

vehicles.

Nil

6 RS/FOR/11-07/2013-

14/432

Date: 30.08.2013

(01.12.2011 to 30.04.2013)

DFO, Jorhat

Division,

Jorhat

II B 1 Short realization of

compensation fee.

0.65

2 Non adherence to term

& condition resulted in

loss of Revenue.

0.51

3 Short realisation of

royalty.

0.19

4 Irregular issue of

Permit.

-

5 Non reconciliation of

revenue remittance.

-

7 RS/FOR/11-06/2013-

14/486

Dated: 27.09.2013

(01.08.2011 to 31.03.2013)

DFO,

Golaghat

Division,

Golaghat

II A 1 Short realization of

VAT & interest &

penalty.

13.36

2 Non-deduction of VAT

at source.

8.08

IIB 1 Non-disposal of timber

lots.

1.83

2 Loss of revenue due to

illicit felling & removal

of timber.

0.33


annual renewal fee.

0.55

4 Non-levy of penalty of

offence cases.

-


forest royalty (75%) on

permit issue.

-

6 Outstanding Bakijai

case.

59.96


treasury remittance.

-

8 RS/FOR/11-08/2013-

14/493

Dated: 01.10.2013

(01.01.2012 to 31.08.2013)

DFO,

Kamrup

East Div.

Basistha

II A 1 Settlement of Digaru

Sand Mahal No. 3 of

2007-09 below the

Government valuation

resulted loss of

revenue.

9.00

2 Non application of

revised rate of royalty.

5.57

II B 1 Non realization of

annual renewal fee of

11.49

26

timber depot.


illegal felling &

removal of timber.

2.69

3 Non-disposal of timber

lots.

11.03

4 Non-disposal of

offence cases.

0.75

5 Non levy of interest for

delay/non payment of

forest royalty.

1.43

9 RS/FOR/11-10/2013-14

(06/2011 to 06/2013)

DFO,

Digboi Div.,

Digboi

II A 1 Loss of revenue due to

deterioration of timber.

13.34

II B 1 Loss of potential

revenue.

-

2 Non-initiation of

codified provision.

-

3 Non realization of

renewal license fee.

1.12

4 Irregular issue of

permit.

-

10 RS/FOR/11-11/2013-14

(07/2011 to 06/2013)

DFO,

Haltulgaon

Division,

Kokrajhar

II A 1 Realization of Forest

royalty & VAT without

imposing penalty for

illegal collection &

utilization of forest in

loss of Government

Revenue.

41.28


illegal felling &

removal of timber.

-


forest royalty & VAT.

2.46

(Royal

ty)

0.33

(VAT)

II B 1 Non-disposal of timber

lots.

12.79

2 Non-realization of

annual renewal fee of

timber depots.

-

3 Treasury challan

wanting.

3.05

4 Outstanding bakijai

cases.

1.63

5 Non-reconciliation of -

27


11 RS/FOR/11-14/2013-14

(01/2011 to 07/2013)

DFO,

Kachugaon

Division,

Gossaigaon

II A Nil Nil Nil

II B 1 Loss of revenue due to

illegal feeling &

removal of timber.

66.02


Forest royalty.

6.83

3 Non-disposal of

offence cases resulted

blockage of

Government Revenue.

14.32

4 Non-deposit of

government revenue.

0.93

5 Undisposed timber lots. 5.45



-

12 RS/FOR/11-15/2013-14

(02/2012 to 08/2013)

DFO, N.

Kamrup

Division,

Rangia

II B 1 Non-disposal of timber

lots.

8.34

2 Illegal collection of

stone.

5.40

3 Short realization

compensation due to

non-application of

Revised Rate.

1.04

4 Encroachment of

revenue forest.

-

5 Discrepancy between

dept. figure & treasury

receipts schedule there

of.

-

13 RS/FOR/11-16/2013-14

(07/2012 to 08/2013)

DFO,

Nagaon

Div.,

Nagaon

II B 1 Loss of Government

Revenue due to non-

imposition of penalty

against illegal

collection of minor

forest produces.

-

2 Non-imposition of

penalty.

-

3 Non-disposal of timber

lots.

32.70


illicit felling & removal

of trees.

3.52


VAT from contractors’

bill.

2.87

28

6 Non-levy of penalty &

non-forfeiture of

Earnest Money due to

delay in payment of

royalty.

-

7 Outstanding royalty. 37.00

8 Non-renewal of timber

Depot.

-


annual renewal fee.

0.53

10 Short levy of Penalty. -

11 Non-deduction of VAT

at source.

-

12 Issue of permits

without obtaining of

estimates.

-

13 Non-disposal of

offence cases resulted

blockage of

Government Revenue.

1.58

14 Non-submission of

monthly accounts.

-


remittance with the

treasury records.

-

14 RS/FOR/11-18/2013-14

(11/2011 to 10/2013)

DFO,

Lakhimpur

Div., N.

Lakhimpur

II B 1 Short realization of

revenue.

6.34

2

(A

)

Short realization of

Forest Royalty.

0.36

(B)

Non adherence to term

& conditions.

2.57

3 Illegal utilization of

forest produces.

-

4 Non disposal of wind

fallen tree.

-

5 Outstanding Bakijai

cases.

58.53

15 RS/FOR/11-24/2013-14

(01/2011 to 12/2013)

DFO,

Sonitpur

West

Division,

Tezpur

IIB 1 Loss of revenue due to

deterioration of timber

lots

3.75

2 Non realization of

renewal license fee of

timber depots& stone

crush depot

1.55

16 RS/FOR/11-25/2013-14 DFO, IIB 1 Short realization of 1.98

29

Chapter VII (Expenditure Accounts)

Important Audit Observation on the accounts (Revenue Receipt &

Expenditure) of Forest Department issued during 2013-14

(07/2012 to 11/2013) Nagaon

South Div,

Hojai

Compensation fee

2 Irregular extension of

permit

--

17 RS/FOR/11-26/2013-14

(04/2012 to 12/2013)

DFO,

Karbianglon

g East Div,

Diphu

IIB 1 Non Submission of

monthly Accounts

-


cheque drawls/

Treasury drawls and

revenue remittance.

-

18 RS/FOR/11-28/2013-14

(02/2013 to 12/2013)

DFO,

Goalpara

Div,

Goalpara

IIB 1 Non reconciliation of

treasury remittances

-

Sl.

No.

Inspection Report No. &

period of Accounts audited

Name of the

Division

Para No. Brief

Caption of

Objection

Money

Value

( in

Lac)

1 RS/Forest/11-01/2013-14/183

Dated: 31.05.2013

DFO, Sibsagar,

Forest Division,

Sibsagar

II B 1 Non-

deduction of

VAT at

source.

-

2 Implementatio

n of plan

scheme ACA

for

accelerated

programme of

restoration &

re-generation

of Forest

cover during

2011-12.

-

3 Irregular

expenditure

-

30

on hire

charge.

4 Unfruitful

expenditure

due to non

maintenance

of plantation

created.

-

5

(B)

Verification

of treasury

drawal:

observation

thereof.

-

2 RS/Forest/11-02/2013-14/214

Dated: 14.06.2013

DFO, Aie Valley

Division,

Bongaigaon

II B 1 Reconstructio

n of Forest

road at on

outlay of Rs.

12 lakh:

observation

thereof.

12.00

2 Expenditure

of Rs. 5.48

lakh for

implementatio

n of plan

scheme.

5.48

4 Non-

accountal of

Rs. 0.50 lakh.

0.50

3 RS/Forest/11-03/2013-14/295

Dated: 02.07.2013

DFO, Sonitpur East

Division,

Biswanath Chariali

II B 1 Improvement

of Forest

Road.

-

3 Encroachment

of Reserve

Forest.

-

4 RS/Forest/11-05/2013-14/365

Dated: 31.07.2013

DFO, Hailakandi II B 1 Creation of

3.0 hectare

permanent

nursery for

annual yield

of 5 lakh

seedling.

-

5 RS/Forest/11-04/2013-14/316

Dated: 11.07.2013

DFO, Kamrup West

Division,

Bamunigaon

II B 1 Encroachment

of Reserve

Forest.

-

4 Non- 2.28

31

reflection of

Rs. 2.28 lakh

in Range Cash

Book.

6 RS/Forest/11-07/2013-14/432

Dated: 30.08.2013

DFO, Jorhat II B 4 Irregular

expenditure

Rs. 3.00 lakh.

3.00

5 Increase of

expenditure

under the

head “timber

operation” Rs.

1.28 lakh.

1.28

7 RS/Forest/11-06/2013-14/486

Dated: 27.09.2013

DFO, Golaghat

Forest Division,

Golaghat

II B 1 Irregularities

in

implementatio

n on centrally

sponsored

scheme.

-

2 Implementatio

n of “CSS-

Project

Elephant”

during 2011-

12

-

8 RS/Forest/11-08/2013-14/493

Dated: 01.10.2013

DFO, Kamrup East

Division, Basistha

II B 1 Expnditure of

Rs. 133.19

lakh on civil

works.

133.19

2

(A,

B,

C)

Expenditure

of Rs. 60.00

lakh under

ABY 2011-

12.

60.00

3(1

,2,

34)

Expenditure

of Rs. 35.33

lakh towards

ACA

programme

2011-12.

35.33

4 Anomaly in

submission of

utilization

certificate for

Rs. 11.80

11.80

32

lakh.

9 RS/Forest/11-10/2013-14/567

Dated: 17.10.2013

DFO, Digboi

Division, Digboi

II B 1 Expenditure

under 13th

Finance

Commission.

-

10 RS/Forest/11-112/2013-14/594

Dated: 25.10.2013

DFO, Sibsagar

Social Forestry

Division, Sibsagar

II B 1

(B)

Expenditure

of Rs. 20.25

lakh for

creation of

nurseries and

observation

thereof.

20.25

4 Non-

reconciliation

of cheque

drawals.

-

11 RS/Forest/11-11/2013-14/590

Dated: 25.10.2013

DFO, Haltugaon

Division,

Kokarajhar

II B 1 Expenditure

of Rs. 180.69

lakh on civil

works.

180.69

12 RS/Forest/11-14/2013-14/618

Dated: 30.10.2013

DFO, Kachugaon

Division,

Gossaigaon

II B 1 Construction

of forest road

departmentall

y 50/- lakh.

-

2 Expenditure

of Rs. 12.00

lakh towards

repair/renovat

ion works of

kachugaon

forest

inspection

Banglow etc.

12.00

13 RS/Forest/11-15/2013-14/758

Dated: 17.12.2013

DFO, North

Kamrup Division,

Rongia

II B 2 Purchase of

seeds

amounting to

Rs. 1.99 lakh:

observation

thereof.

1.99

3 Loss due to

damage of

nursery by

flood.

-

14 RS/Forest/11-17/2013-14/820 DFO, Social II B 1 Creation & 31.47

33

Dated: 31.12.2013 Forestry, Biswanath

Chariali Division

maintenance

of nursery

during 2009-

10 to 2012-13

in r/o Halem

Dhekiajuli

ranges

amounting to

Rs. 31.47

lakh.

4 Unfruitful

expenditure of

Rs. 360531

for

implementatio

n of 1 No.

nursery for

advance work

under

Mukhya

Mantri Assam

Bikash

Yojana

scheme

during the

year 2010-11.

3.60

15 RS/Forest/11-16/2013-14/821

Dated: 02.01.2014

DFO, Nagaon

Division, Nagaon

II B 1 Short

Deduction of

Professional

Tax Rs.

14,850/-.

0.15

16 RS/Forest/11-18/2013-14/900

Dated: 20.01.2014

DFO, Lakhimpur

Div. N. Lakhimpur

II B 3 Implementatio

n of scheme

CSS-Project

Elephant for

the year 2012-

13.

-

17 RS/Forest/11-20/2013-14/923

Dated: 22.01.2014

DFO, Social

Forestry Division,

Silchar

II B 1 Implementatio

n of

“Thirteenth

Finance

Commission

Award of

Forestry

sector for

-

34

2012-13

(Spillover

2011-12)

2 Non-

reflection of

Civil Adv. In

the Range

Cash Book.

-

5 Non-

reconciliation

of treasury

drawals.

-

18 RS/Forest/11-22/2013-14/1000

Dated: 06.02.2014

DFO, Social

Forestry Division,

Nalbari

II B 1 Irregular

settlement of

tender

resulted in

presumptive

excess

payment Rs.

24,221/-.

0.24

6 Expenditure

of Rs. 23.63

lakh for new

creation of

nursery &

observation

thereof.

23.63

19 RS/Forest/11-23/2013-14/1033

Dated: 12.02.2014

Conservator of

Forest Northern

Assam Circle,

Tezpur

II B 1 Outstanding

amount

recoverable to

the tune Rs.

35,000/-

0.35

2 Non—

reconciliation

of cheque

drawals.

-

20 RS/Forest/11-24/2013-14/1318

Dated: 06.03.2014

DFO, Sonitpur

West Division,

Tespur

II B 4 Non-

reconciliation

of cheque

drawals/Treas

ury Drawals.

-

21 RS/Forest/11-25/2013-14/1336

Dated: 12.03.2014

DFO, Nagaon

South Division,

Hojai

II B 2 Non-

production of

APRs

amounting to

Rs. 8.25 lakh.

8.25

35

22 RS/Forest/11-27/2013-14/26

Dated: 07.04.2014

DFO, Social

Forestry Division,

Lakhimpur

II B 1 Irregular

utilization of

fund Rs. 1.70

lakh.

1.70

2 Non-

deduction of

professional

Tax Rs.

64,125/-.

0.64

4 Loss of

Government

Revenue Rs.

0.21 lakh due

to non-

deduction of

VAT at

source.

0.21

5 Non-

accountal of

Rs. 3.55 crore

in the Cash

Book.

355.00

23 RS/Forest/11-28/2013-14/215-

218

Dated: 07.05.2014

DFO, Goalpara

Division, Goalpara

II B 2 Non

deduction of

Professional

Tax

0.13

4 Non-

accountal of

Rs. 4.97 crore

in the Cash

Book.

497.00

36

Annual Review of working of Forest for the year 2013-14

Sl.No. Name of DDO Nature of objection Voucher

month

Objection

Amount(A)

1 D.F.O. C.A Afforastration Div. Hojai,

Nagaon

Vouchers without bill/cash memo, stock

entry certificate etc. Jan-12 237,438

2 D.F.O Kamrup West Div.

Bamunigaon Expenditure on hiring charges Jan-12 161,640

3 Do Non deduction of VAT Jan-12 9,817

4 D.F.O Aie Valley Div. Bongaigaon,

Assam

Payment of daily wages to Labourers at

different rates Jan-12 117,500

5 Do Voucher without cashmemos and other

irregularities Jan-12 57,578

6 D.F.O(S/F), Lakhimpur, Assam Non deduction of VAT and other

irregularities Mar-12 90,965

7 D.F.O(S/F),Nalbari Vrs. Withour name, date and Non

deduction of VAT Mar-13 18,654

8 Do Non deductio of VAT Mar-13 34,627

9 D.F.O(S/F), Lakhimpur, Assam Voucher without supporting documents Mar-12 352,000

10 Guwahati Wildlife Div. Santipur Hiring charge of vehicl on different rates Mar-13 111,900

11 Guwahati Wildlife Div. Santipur Avoidable expenditure to the tune of

Rs.145000 Mar-13 186,000

12 Guwahati Wildlife Div. Santipur Tangis were not made on tender basis Mar-13 300,000

13 D.F.O Jorhat Non deduction of VAT Mar-12 255,621

14 D.F.O Jorhat Preparation of Polypot Mar-12 149,112

15 D.F.O Jorhat Non deduction of VAT Mar-11 76,328

16 D.F.O.(S/F), Basistha, Ghy Non deduction of VAT Mar-12 130,675

17 D.F.O(S/F), Lakhimpur, Assam Non deduction of VAT Mar-12 46,862

18 D.F.O Assam State Zoo Division Overpayment of Rs.3957/- Mar-12 3,957

19 D.F.O, Lakhimpur, Assam Vouchers without bill/cash memo, stock

entry certificate etc. Mar-12 92,030

20

Conservator of Forests, Lower

Assam Social Forestry circle

Bongaigaon

Non deduction of VAT Mar-12 29,531

37

21 D.F.O Sonitpur S/F Div. Biswanath

Chariali Non deduction of VAT Mar-13 80,507

22 D.F.O S/F Div. Bongaigaon Non deduction of VAT Mar-13 80,336

23 D.F.O. S/F Div. Basistha, Ghy-29 Non deduction of VAT Feb-12 318,691

24 D.F.O, Lakhimpur, Assam Non deduction of VAT Mar-13 131,490

25 D.F.O Assam State Zoo Division Non deduction of VAT Mar-13 271,044

26 D.F.O,Nalbari Non deduction of VAT Mar-12 186,028

27 D.F.O. Goalpara Non deduction of VAT Mar-13 49,484

28 D.F.O. Silchar Non deduction of VAT Mar-13 36,202

29 D.F.O. Bongaigaon Non deduction of VAT Feb-13 17,047

30 D.F.O Digboi Div. Tinsukia Non deduction of VAT Sep-12 4,105

31 D.F.O Makum Non deduction of VAT Feb-13 81,929

32 Conservator of Forests, Rehabari,

Ghy Non deduction of VAT Feb-13 176,826

33 D.F.O Basistha, Ghy-29 Non deduction of VAT Mar-13 67,947

34 D.F.O. S.F Div. Barpeta Non deduction of VAT Mar-12 108,149

35 D.F.O. Jalukbari, Ghy. Non deduction of VAT Feb-13 19,716

Documents

(For Official Use Only)agasm.cag.gov.in/forms/new_pdf/Forest_2013_14.pdf · ON THE WORKINGS OF FOREST AND SOIL CONSERVATION DIVISIONS ASSAM FOR THE YEAR 2013-2014 INTRODUCTION The