ON THE WORKING OF PUBLIC WORKS DIVISIONS OF ASSAM …agasm.cag.gov.in/forms/new_pdf/WM_AR_13_14.pdf · THE WORKING OF PUBLIC WORKS DIVISIONS OF ASSAM ... during local inspection

ANNUAL REVIEW ON

THE WORKING OF

PUBLIC WORKS DIVISIONS OF ASSAM

2013-14

ACCOUNTANT GENERAL (A&E), ASSAM

II

TABLE OF CONTENTS CONTENTS PARAGRAPH/

ANNEXURE

PAGE No.

Preface - iii Glossary of Abbreviations - iv

Summary of Observations - v

REVIEW

PART I: OBSERVATIONS RELATED TO ACCOUNTS Works Divisions in the State of Assam 1 1 Delays in the submission of Divisional monthly accounts 2 2-3

Accounts of PWD Divisions entrusted to the Karbi Anglong, Dima Hasao and

Bodoland Territorial Councils

3 4

Defects in the preparation of monthly accounts 4 4-6

Verification & reconciliation of Departmental figures and their incorporation in the

books of AG

5 7

Cash Settlement Suspense Accounts (CSSA) 6 8 Adjustment of Work Miscellaneous Clearance (WMC) Memos 7 8-9 Non-submission/delayed submission of Forms-50 & 51 and settlement of remittance

transactions

8 9-10

Expenditure on construction & maintenance of National Highways and

reimbursement thereof

9 10-11

PART-II: OBSERVATIONS MADE IN AUDIT

Annual review on the working of Public Works department, Irrigation department, Water Resources

department, Public Health Engineering department etc., for the year 2013-14

(summary) Maintenance of Tools & Plant Ledgers 10 13 Priced Stores Ledgers 11 14 Miscellaneous P.W. Advances 12 15 Maintenance of contractor ledgers 13 15 Maintenance of Register of Works 14 15

Delay in settlement of remittances, transactions and submission of Form-51 15 16 Outstanding W.M.C Memos 16 16 Outstanding C.S.S.A Claims 17 16 Settlement of outstanding Inspection Reports 18 17

ANNEXURES (indicating division-wise position, up to the year 2013-14)

Arrears in closing of Tools & Plants ledgers A 19-20 Physical verification of Tools & Plants B 21-22 Closing of Priced Stores Ledgers C 23-24 Divisions where the value of stocks exceeded the reserve stock limit D 25-26 Physical verification of stocks and stores E 27-28 Amounts lying unadjusted under Miscellaneous Public Works Advances F 29-30 Contractor Ledgers G 31-32 Registers of Works H 33-34 Settlement with treasuries and delays in submission of Form-51 I 35-36 Outstanding Works Miscellaneous Clearance Memos (with money value) J 37-38 Amounts lying under Cash Settlement Suspense K 39-41

III

PREFACE

This is a review on the working of various Works Divisions in Assam, for the year 2013-14, prepared

with the aim of bringing out, interalia, some of the common and persistent defects, as also omissions, in

the maintenance of initial accounts, as well as other financial irregularities, observed during central and

local audit.

2. The irregularities and omissions highlighted in this review are illustrative and not exhaustive. These

are being brought to the notice of the Government and the concerned Heads of Department, from time to

time, for taking effective remedial measures, so that the same are not repeated subsequently.

3. The review consists of two parts. Part-I incorporates the irregularities, defects and omissions noticed

during the checking and booking of expenditure, reflected in the monthly accounts, received from various

works divisions. Part-II depicts the common types of irregularities observed during central audit; details

of audit notes and inspection reports; as well as significant irregularities noticed during local inspection.

4. Government may consider taking appropriate measures to rectify the deficiencies pointed out in the

review and implementing the best accounting practices, so as to promote greater accuracy in the accounts

being maintained by the divisions.

Guwahati

May 19, 2015

(Deepak Narain)

Accountant General (A&E),

Assam

IV

GLOSSARY OF ABBREVIATIONS

ABBREVIATION FULL FORM

SST Schedule of Monthly Settlement with

Treasury

A&E Accounts & Entitlements

FOC Fixation of Ceiling

NTA Non-Tribal Area

TA Tribal Area

CPWA Central Public Works Account

APWM Assam Public Works Manual

AFR Assam Financial Rules

MPWA Miscellaneous Public Works Advance

CSSA Cash Settlement Suspense Account

DGS&D Directorate General of Supplies &

Disposals

WMC Work Miscellaneous Clearance

PAO Pay & Accounts Office

NH National Highway

RPAO Regional Pay & Accounts Office

T&P Tools & Plant

FY Financial Year

FDR Flood Damage Repair

V

SUMMARY OF OBSERVATIONS

Effective steps need to be taken so that the submission of monthly accounts to the

Accountant General (A&E) is streamlined and monitored, and necessary

administrative action initiated against the defaulting divisions most urgently.

There is an urgent need to take effective measures for ensuring timely submission

of monthly accounts by the District Councils, so as to enable the Accountant

General (A&E), Assam, to incorporate the council accounts, in the month to

which such accounts actually relate.

Divisional Heads and the Divisional Accounts Officers need to be suitably

instructed to rectify the persistent defects in accounts.

All Heads of the Works Departments need to be advised to ensure that they verify

and reconcile their departmental figures of receipts and expenditure, with the

figures booked by the Accountant General (A&E), before closure of the accounts

for a particular year, to ensure correctness.

It is important that action for adjustment of the debit balance of Rs. 67.08 crores,

lying unadjusted under the CSSA, as on March, 2014, is taken, at the earliest.

There is a need to urgently undertake a time bound program for adjustment of the

amount of Rs. 1,08,11,01,258.84, lying unadjusted under outstanding WMC

Memos.

The matter regarding submission of Forms 50 & 51 warrants urgent action on part

of the Government.

National Highway divisions need to be instructed to exercise proper checks, while

submitting accounts of the National Highway works, in order to avoid the

incidence of any claims, or a part thereof, being withheld.

VI

REVIEW

VII

PART I:

OBSERVATIONS RELATED TO

ACCOUNTS

1

1: Works Divisions in the State of Assam

1.1 During the year 2013-14, there were 263 Works Divisions in the state of Assam. Out of these, 54

Divisions, located in the 3 District Council Areas, comprising of Karbi Anglong, Dima Hasao and Bodoland,

furnished 2(two) sets of accounts, one in regard of the funds received from the Council Secretariat and the

other against the FOCs received from the State Government, against the NTA Budget. Therefore, 317

(263+54) monthly accounts were to be received every month from those Work Divisions during 2013-14

(Table 1.1).

Table 1.1

NUMBER OF DIVISIONAL ACCOUNTS, DEPARTMENT–WISE, AT THE END OF MARCH, 2014

SL No. Department Number of

Divisions

1 PWD Roads (NTA) 92

2 PWD Border Roads (NTA) 1

3 PWD Buildings (NTA) 20

4 PWD(R&B) Hills (TA) 21

5 Inland Water Transport (NTA) 3

6 Public Health Engineering (NTA) 44

7 Public Health Engineering (TA) 12

8 Water Resource (NTA) 36

9 Water Resource (TA) 5

10 Irrigation (NTA) 67

11 Irrigation (TA) 16

Total 317

2

2: Delays in the submission of Divisional Monthly Accounts

2.1 As per the provisions of para 22.4.15 of the CPWA Code, read with Article 230 of the Account Code

Vol.-III adopted by the Government of Assam, the monthly accounts of the works divisions are due to reach

the Accountant General’s Office by 10th

of the month following the month to which the transactions relate.

2.2 It was noticed that, except for very few divisions, most divisions failed to adhere to this target date.

The delays ranged between 2 to 283 days (Table 2.1).

Table 2.1

MONTH-WISE STATEMENT, SHOWING DELAY IN SUBMISSION OF MONTHLY

ACCOUNTS, IN RESPECT OF A FEW DEFAULTING DIVISIONS

Sl

No

Divisions 4/12 5/12 6/12 7/12 8/12 9/12 10/12 11/12 12/12 1/13 2/13 3/13

1 Goalpara Invest (IRR) 52 21 9 23 23 54 23 38 7 31 10 41

2 Bokajan (IRR) 25 46 50 19 14 54 23 57 38 31 10 41

3 Pathsala (IRR) 11 16 2 11 50 54 23 42 11 31 10 41

4 Lakhimpur Mech

(IRR)

5 50 20 10 10 53 23 50 19 29 10 41

5 Dhemaji (IRR) 14 28 10 45 14 18 19 19 10 10 10 39

6 Rangia PHE 14 36 13 13 30 54 113 100 69 48 11 63

7 Dibrugarh PHE 37 6 46 16 16 15 19 17 12 18 11 32

8 B.Charali PHE 17 15 16 10 10 21 17 21 19 18 21 58

9 Tezpur WR 52 51 12 51 20 29 8 17 14 14 45 50

10 Nalbari WR 35 22 9 6 6 25 16 20 14 23 56 63

11 Hailakandi WR 116 86 122 92 62 32 29 16 35 34 14 35

12 Dibrugarh IWT 17 18 15 20 29 26 36 42 47 36 57 67

13 Jorhat Building 33 283 252 222 191 161 161 100 41 38 92 73

14 Musalpur PWD

(R&B)

31 25 48 37 61 32 25 29 41 16 48 49

15 Jorhat AACP 81 40 20 75 44 62 31 6 21 18 16 18

16 Sivsagar State Road 21 56 26 73 42 47 16 31 47 32 10 42

17 Karimganj AACP 84 53 23 20 39 39 38 58 27 30 24 30

Note: the numbers indicate number of days by which the submission of the accounts was delayed

3

2.3 These delays adversely affected the time schedules fixed for the compilation and closing of accounts,

and also led to the exclusion of a number of accounts from the Civil Accounts rendered to the State

Government each month. The status of exclusion of Public Works divisional accounts, from the Monthly

Civil Accounts (MCA) of the Govt. of Assam (2013-14), presented below in a tabular format, reveals that, on

an average, 89 per cent divisions did not submit their monthly accounts by the prescribed due date (Table

2.2).

Table 2.2

EXCLUSION OF PUBLIC WORKS DIVISIONAL ACCOUNTS FROM THE MONTHLY CIVIL

ACCOUNTS

Particulars 4/13 5/13 6/13 7/13 8/13 9/13 10/13 11/13 12/13 1/14 2/14 3/14 Average

Excluded 56 99 94 45 69 90 86 70 63 70 67 0 23%

Defaulting

Divisions

302 285 263 287 270 269 295 275 275 279 283 309 283

Percentage

of default

95% 90% 83% 91% 85% 85% 93% 87% 87% 88% 89% 97% 89%

2.3 Due to delays in the receipt of monthly accounts from Accounts Rendering Units, the actual financial

position of the State Government could not be reflected in the MCA of the respective month, which

ultimately affected the timely finalization of the Finance and Appropriation Accounts of the State

Government for the F.Y. 2013-14.

2.4 It is observed that the position has not improved much, despite such delays having been repeatedly

commented upon in previous annual reviews and periodic reminders by the office of the Accountant General

(A&E), Assam, to the Principal Secretaries of the concerned departments in this regard.

2.5 It is, therefore, suggested that effective steps need to be taken so that the submission of monthly

accounts to the Accountant General is streamlined and monitored, and necessary administrative action

initiated against the defaulting divisions most urgently.

4

3: Accounts of PWD Divisions entrusted to the Karbi Anglong, Dima Hasao and

Bodoland Territorial Councils

3.1 As per arrangement with Government, the Accountant General (A&E) compiles 54

Divisional Monthly Accounts which have been entrusted to three District Councils. These are: (i) Karbi

Anglong (19 divisions) (ii) Dima Hasao (10 divisions) and (iii) Bodoland Territorial Council (25 divisions).

The Divisional Officers under the three District Councils submit two sets of monthly accounts each, one for

the expenditure incurred against the F.O.C. released by the State Government from the NTA General Budget,

called the ‘State Sector Accounts’ and another for the expenditure incurred against funds released by the

respective Councils from the Council Budgets called ‘Council Accounts’.

3.2 The submission of monthly accounts by the divisions under the District Councils was

found to be very irregular over the period, resulting in inordinate delay in the closing and submission of

Annual Accounts to the State Government for 2013-14.

3.3 There is, therefore, an urgent need for the Government to take effective measures for

ensuring timely submission of monthly accounts by the District Councils, so as to enable the

Accountant General (A&E), Assam, to incorporate the council accounts in the month to which such

accounts actually relate.

4: Defects in the preparation of monthly accounts

4.1 As per the prescribed forms, given in the Account Code Volume-III (Departmental

Accounts) and the CPWA Code, the monthly accounts rendered to the Accountant General (A&E), for

incorporation in State Accounts, for submission to the State Government every month, should invariably be

complete and correct in all respects, enclosing the requisite vouchers and challans, along with schedules, with

the transactions being duly entered under the appropriate columns.

5

4.2 It was, however, observed that the accounts received from divisional officers contained a

number of common omissions and mistakes. A few defects, which were found to be commonly appearing in

many of the monthly accounts, included:

(i) The classification of expenditure between ‘charged’ or ‘voted’ not being separately shown.

(ii) The classifications shown in the Classified Abstract (Form-74) and the Schedule of Work

Expenditure (Form-64), being either incomplete or incorrect.

(iii)Expenditures being booked without any reference to the sanctioned estimates and budget grants.

Further, in the Schedule of Work Expenditure (Form-64), detailed description of works and

progressive expenditures not being shown in complete shape.

(iv) The allotment of funds for the current year not being shown in the schedule of work expenditure

against each work, increasing the likelihood of lack of control and watch over the progress of

expenditure at the divisional level.

(v) Part-II of Schedule of Deposits not being submitted, causing inconvenience in ascertaining / checking

plus-minus of the deposit funds under various classes of deposits, with reference to the items of

Deposit Register.

(vi) Payee’s acknowledgements, against the payments made through work bills/vouchers, not being

obtained from the concerned contractors, in contravention of codal provisions.

(vii) The Head of accounts, under which payments were made, not being shown on the body of the

bills/vouchers submitted along with the monthly accounts.

(viii) The Schedule of Settlements with Treasuries-i.e. SST (Form-51) not being submitted even after

closure of the divisional monthly accounts.

(ix) Details of the Memo of Miscellaneous Cash Receipts paid into treasuries and the certificate of Cash

Balance not being noted in the appropriate column in Form-80.

(x) Security Deposit Money against ongoing work not being deducted from the contractors’ bills and also

not being credited under Class-II deposits, in terms of Clause I (B) of the Conditions of Contracts of

APWM, Article 74 of Account Code Vol. III & Rule 260 of AFR.

(xi) Part payments of the Running Accounts bills being made on the photocopies of such bills, without

preparing corresponding proportionate bills (indicating the quantity of work done multiplied by a rate

equal to the amount of the proportionate bill to be paid).

6

(xii) Regular works of the PWD Road divisions being shown under ‘deposit works’, by funding them

from outside of the PWD Budget (‘Finance-Entry Tax’), which is not appropriate to the PWD system

of accounts.

(xiii) Lump-sum money, received from other than Government sources, not being brought into the

accounts of the PWD Division in the month in which it was received.

(xiv) Funds for deposit works being received from Government sources even after the completion of the

deposit work, which is not permissible as per the PWA Code.

(xv) Schedule of Percentage Recoveries (Form-62) not being enclosed to show deduction of

Establishment Charges etc. on deposit works.

4.3 In addition, it was also observed that:

(i) At the end of 2013-14, there was a closing balance under the Major Head ‘8671

Departmental Balances’, amounting to Rs. 968.86 Lakhs, which is very high.

(ii) Funds were transferred from the Public Works head, to bank accounts, through hand

receipts, without proper work vouchers and without corresponding entries being made in

the schedule of Work Expenditure (Form-64). The concerned vouchers are yet to be

submitted, in order to clear the MPWA, by charging to the final work head.

4.5 Some of these omissions and defects had been pointed out in earlier annual reviews also, but action, if

any, taken to regularize the same has not been intimated to this office. It is suggested that the Divisional

Heads and the Divisional Accounts Officers are suitably instructed to rectify the aforesaid persistent

defects in accounts.

7

5: Verification & reconciliation of Departmental figures and their incorporation in the

books of AG

5.1 As per rules, all Heads of the Works Departments are required to verify and reconcile their

departmental figures of receipts and expenditure, with the figures booked by the Accountant General (A&E),

before closure of the accounts for a particular year, to ensure correctness.

5.2 It has however, been a regular practice that, except a few departments, most of the departments do not

come forward for verification and reconciliation of their departmental figures, with the figures booked by the

Accountant General (A&E). The position in this regard may be seen in Table 5.1 below.

Table 5.1

POSITION OF VERIFICATION & RECONCILIATION DURING 2013-14

\

FULLY RECONCILED PARTIALLY RECONCILED NOT RECONCILED

Chief Engineer, PHE � Chief Engineer, PWD (Roads)

� Chief Engineer, PWD (Buildings)

� Chief Engineer, WR

� Director, IWT

� Chief Engineer, Irrigation

� Addl. C.E. PWD (R&B), Diphu

� Addl C.E. PWD (R&B),

Halflong

� Chief Engineer PWD ( Border )

1 5 3

5.3 It is suggested that all Heads of the Works Departments are advised to ensure that

they verify and reconcile their departmental figures of receipts and expenditure, with the figures

booked by the Accountant General (A&E), before closure of the accounts for a particular year, to

ensure correctness.

8

6: Cash Settlement Suspense Account (CSSA)

6.1 Rs. 82.73 crore (Dr.) and Rs. 15.65 crore (Cr.) [i.e. a net amount of Rs. 67.08 crores (Dr.)], was still

lying unadjusted under the CSSA, as on March, 2014. This amount has been lying unadjusted since Sept, 1979,

when the CSSA had been discontinued. The matter of adjustment of this amount has been taken up with the

Government and the Heads of the Works Departments, from time to time.

6.2 It is important that early action for adjustment of this debit balance is taken to prevent possible

any possible pilferage or misappropriation of stores.

7: Adjustment of Work Miscellaneous Clearance (WMC) Memos

7.1 Work Miscellaneous Clearance (WMC) Memos had been sent by the office of the Accountant General

(A&E), Assam, to various work divisions, in connection with the purchases made through the DGS&D, for

necessary adjustment under the concerned Major Heads of Accounts. The system of purchasing goods through

the DGS&D was dispensed with from 2001-02. Despite persuasion and meetings, aimed at resolving the issue

of adjustment of these long outstanding WMC Memos, there was no satisfactory result and an amount of Rs.

1,08,11,01,258.84, as detailed below (Table 7.1), still remained unadjusted until the financial year 2013-14.

Table 7.1

AMOUNTS LYING UNADJUSTED UNDER WMC MEMOS

Year Amount unadjusted (Rs.)

1990-91 2,93,74,261.82

1991-92 3,83,53,028.00

1992-93 8,85,58,165.00

1993-94 20,22,87,565.00

1994-95 6,14,71,363.00

1995-96 29,44,87,678.02

1996-97 15,99,80,329.00

1997-98 18,55,05,372.00

1998-99 1,86,63,064.00

1999-00 24,16,238.00

2000-01 4,195.00

Total 108,11,01,258.84

9

7.2 There is a need for Government to urgently undertake a time bound program for settlement of

this long pending issue.

8: Non-submission/delayed submission of Forms-50 & 51 and settlement of remittance

transactions

8.1 Work divisions are required to submit ‘Forms-50 & 51–Schedule of Monthly Settlement with

Treasuries (SST)’, either along with the monthly accounts or at the earliest possible date subsequently. These

forms show the detailed particulars of the cheques drawn by the divisions and the cheques encashed by the

treasuries, as well as the remittances made into the treasuries and remittances acknowledged by the treasuries.

These forms are, therefore, of vital importance, insofar as they enable detection of irregularities, if any, while

making transactions.

8.2 It was observed that, out of 263 NTA & TA (State) Divisions, 242 did not furnish Forms-50 & 51 to

the Accountant General during the financial year 2013-14, resulting in large scale accumulation of balances

under the head of accounts ‘8782-Cash Remittance etc.’. The position of balances, as on 31.03.2014, is as

indicated in Table 8.1 below.

TABLE 8.1

POSITION OF BALANCES UNDER THE HEAD ‘8782-CASH REMITTANCE ETC.-102 PW

REMITTANCE’

8782-Cash Remittance etc.-102 PW Remittance (Rs. in lakh)

I- Remittance into treasuries 96.43 (Dr.)

II-PW Cheques 1,088.00 (Cr.)

8.3 There should not be any outstanding balance under the Head ‘I-Remittance into treasuries’ at the close

of the financial year. However, the fact that there is a balance of Rs. 96.43 lakhs (Dr.), under the Head of

account ‘8782-I Remittance into Treasuries’, is indicative of a discrepancy between the amounts reported to

have been remitted into the treasuries by the divisions, and the amounts acknowledged as having been received

by the treasuries. This balance amount, which was as high as Rs. 96.43 lakhs, therefore, stands

unacknowledged, as per the treasury accounts. The reasons for this could not be ascertained, due to the want of

Form-50 from the divisions.

10

8.4 The credit balance of Rs. 1,088.00 lakhs, on the other hand, represents the amount of cheques drawn by

the divisions but not encashed in the treasuries. In the absence of submission of Form-51 by the divisions, it is

difficult to post and verify the concerned broadsheet, or to exercise effective checks against irregular drawals,

if any.

8.5 As such, it is imperative that the wanting Forms-50 and 51 are furnished to the office of the Accountant

General (A&E), Assam, at the earliest. This matter has been highlighted, on various occasions, to the State

Government, as well as in the earlier reviews. The matter regarding submission of Forms 50 & 51,

therefore, warrants urgent action on part of the Government.

9: Expenditure on construction & maintenance of National Highways and

reimbursement thereof

9.1 Each year, National Highway Divisions of the State undertake the work of repair and maintenance of

the National Highways, on behalf of the Ministry of Surface Transport, Government of India. Expenditure

incurred on the works is sanctioned by the Ministry of Surface Transport and initially met from the cash

balance of the State Government, by debiting the Head ‘8658 Suspense Account-101 PAO Suspense adjustable

by Regional PAO, Ministry of Surface Transport, Govt. of India’. Claims for reimbursement of State

expenditure on National Highways, are preferred by the Accountant General (A&E), to the Regional PAO,

Ministry of Surface Transport (NH), Guwahati, on the basis of supporting vouchers and documents, received

along with the monthly accounts submitted by NH Divisions.

9.2 The Regional PAO scrutinizes the claims and reimburses all such claims which are found admissible to

the State Government, through the Principal Accountant General (A&E), by means of cheque/bank draft. AG

(A&E), in turn, deposits the same to the state exchequer. However, sometimes a part of the claims is kept

withheld. For example, during the year 2011-12, an amount of Rs. 43,34,921/-, pertaining to the Silchar NH

Division, for the month of February, 2012, was withheld, due to want of spillover sanctions from the Ministry,

relating to FDR works placed for reimbursement. This is yet to be settled. The outstanding amounts, receivable

from the RPAO, Guwahati, are: Rs. 43,34,921.00 (for 2011-12), Rs. 20,87,10,357.00 (for 2012-13) and Rs.

15,39,61,982.00 (for 2013-14), making a total of Rs. 36,70,07,260.00 as on date. The matter is under

correspondence.

11

9.3 Vouchers are also treated as being inadmissible in accounts for following reasons:

i. Expenditure being in excess of sanction

ii. Expenditure being on items not related to National Highway works

iii. Expenditure which is sub-judice being included in the accounts, without obtaining of a prior sanction order

from the Ministry

9.4 Further, the expenditure incurred on items other than NH, but incorporated as NH expenditure, is

required to be written back in the accounts compiled by office of the AG (A&E). Inadmissible expenditure is

transferred from ‘8658-101 PAO Suspense’, to the concerned service head of accounts of the State Government.

9.5 There is, therefore, a need to exercise proper checks, while submitting accounts of the NH works,

particularly with reference to the points highlighted above, in order to avoid the incidence of any claims,

or a part thereof, being withheld.

12

PART II:

OBSERVATIONS MADE IN AUDIT

13

ANNUAL REVIEW

ON THE WORKING OF

PUBLIC WORKS DEPARTMENT, IRRIGATION DEPARTMENT, WATER RESOURCES

DEPARTMENT, PUBLIC HEALTH ENGINEERING DEPARTMENT ETC.,

FOR THE YEAR 2013-14

(SUMMARY)

10: Maintenance of Tools & Plant Ledgers

10.1 Information gathered in respect of 41 divisions, out of 185 divisions, which were required to maintain

Tools and Plant Ledgers, during the year 2013-14, disclosed the following points:

10.1.1 Tools and Plants Ledger, showing the receipts, issue and balances of T & P articles (Category wise

/item wise) are required to be closed at the end of September each year, but, except for 19 Divisions, the same

were not closed by any of the enlisted divisions, including 22 Divisions where neither the ledgers were

maintained, nor records were made available to audit. Details are shown in Annexure ‘A’.

10.1.2 Physical verification of available balance of T & P articles was in arrears up to

2013-14 in 41 enlisted Divisions, including 25 Divisions where either such verification was not done at all or

records in respect of physical verification were not made available to audit. Enlisted divisions are shown in

Annexure ‘B’.

14

11: Priced Store Ledgers

11.1 Maintenance of Priced Store Ledgers:

11.1.1 According to codal provisions, ‘Priced Store Ledgers’, showing receipts, issue & balances of stores

(item wise), of various works divisions, are required to be maintained, for both quantities and values, and

should be closed at the end of each month, by every works division, holding stock and stores .Out of 41

Divisions, which held the stock of stores in 2013-14, it was found that, in

2 divisions, Priced Store Ledgers were closed up to March, 2013, and, in 31 divisions, either such Ledgers

were not maintained, or the records were not made available to audit. Details are given in Annexure ‘C’.

11.2 Excess value of Stocks over the Reserve Stock Limit:

11.2.1 As per codal provisions, reserve stock should be maintained only after a limit is fixed by the State

Government. Out of 41 divisions, from which information has been collected, the value of the stores held by

20 Divisions was Rs. 1095.41 lakh (as on 31.3.2014), as against the sanctioned reserve stock limit of Rs.

188.50 lakhs. Thereby, excess stock of Rs. 906.91 lakhs was held by these divisions. Moreover, the position

relating to retention of stock exceeding the Reserve Stock Limit could not be determined against 15 Works

Divisions, as either the Reserve Stock Limit or the present value of stock could not be made available to

audit. The position is shown in Annexure ‘D’.

11.3 Physical verification of stock:

11.3.1 Annual physical verification of stock was in arrear against 14 divisions. Moreover, against 27

divisions, either physical verification of stock was not done or the position was not made available to audit.

The position is shown in Annexure ‘E’.

15

12: Miscellaneous P.W. Advances

12.1 Amounts booked under Misc. P.W. Advances represent dues recoverable from different agencies,

including contractors, outside bodies etc. The clearance of outstanding balance is necessary to depict a true

picture of the accounts.

12.2 The balances outstanding under Misc. P.W. Advance against 25 divisions, amounting to Rs. 516.98

lakh, is shown in Annexure ‘F’. Moreover, in 16 divisions, either records are not maintained to show

unadjusted Misc. P.W. Advances or they were not made available to audit.

13: Maintenance of Contractor Ledgers

13.1 As per codal provisions, Contractor Ledgers should be maintained to show the various payments

made to the contractors (i.e. advance payments, secured advances, value of store materials issued to the

contractors, payments made to contractors against different work bills and adjustment made there against,

etc), but either these were not maintained, or the updated position was not made available for 25 divisions, as

shown in Annexure ‘G’.

14: Maintenance of Register of Works

14.1 As required under codal provisions, a Register of Works should be maintained, to show sub-head

wise sanctioned amounts, in respect of schemes / project works and the expenditure incurred against them,

together with the monthly/annual progressive totals, but this was either not maintained or up to date

maintenance was not done in 21 divisions. Details are furnished in Annexure ‘H’. Moreover, the position

regarding maintenance of Register of Works was not made available to audit in respect of 1 Division.

16

15: Delay in settlement of remittances, transactions and submission of Form-51

15.1 Divisional officers are required to effect reconciliation with treasuries, in respect of cheques drawn

and amounts remitted into the treasury. But this was either not done, or was in arrears in most of the

divisions. The position of reconciliation with treasuries, in respect 41 divisions, is furnished in Annexure ‘I’.

16: Outstanding W.M.C Memos

16.1 W.M.C memos, received by the divisions from the Pr. A.G (A & E), need to be verified and adjusted

promptly. But many divisions did not take necessary steps to adjust the outstanding W.M.C memos valued at

Rs. 629.62 lakh (relating to 14 divisions). Details are given in Annexure ‘J’.

17: Outstanding C.S.S.A Claims

17.1 As per codal provisions, all transactions, relating to services rendered or supplies made by the

division, should be accounted for in the “Cash Settlement Suspense Account”. On closing the monthly

account of the division, a copy of the Part-1 of Form -1 should be sent to the division concerned, supported

by all relevant vouchers. Immediately on receipt of the copy of Form-1 from the originating division, the

responding division should make payment by cheque or bank draft within 10 (ten) days of the receipt of the

account, so that at the close of the year, there should normally be no balance under this suspense account.

Although the operation of C.S.S. Account was discontinued with effect from 1.10.1979, vide Government of

Assam’s letter no. 133-97/78/53 dated 12.7.1979, an amount of Rs. 1285.17 lakhs (outward claims Rs.

408.02 lakhs & inward claims Rs. 877.15 lakh) was found unadjusted under the C.S.S Account, against 28

divisions, as on 31.3.2014. Moreover, though required, such records were not maintained by 2 divisions.

Details are shown in Annexure ‘K’.

17

18: Settlement of outstanding Inspection Reports

18.1 Under the provisions of Rules 148 and 164 of the A.P.W.D code (similar provisions exist under Rules

94 and 487 of the Assam Financial Rules), the Divisional Officer is required to take prompt action to send

replies to the Audit Inspection Reports, within a fortnight, to the Principal Accountant General (Audit)

Assam, Guwahati, for expeditious settlement of audit objections of the Inspection Report. Those provisions

were not followed by most of the Divisional Officers, as a result of which there has been inordinate delay in

settlement of 640 outstanding Inspection Reports, containing 3104 paras, at the end of 31st March, 2014. The

position includes status relating to divisions where only contingency audit is conducted.

18.2 However, the process of settlement of Inspection Reports/Paras is in progress, through audit objection

committee meetings, as well as regular persuasion made from this end.

18

ANNEXURES (Indicating division-wise position, up to the year 2013-14)

.

19

18

ANNEXURE ‘A’

(Reference: para 10.1.1)

ARREARS IN CLOSING OF TOOLS & PLANTS LEDGERS

Sl.

No. Name of the Division Period I.R. No.

Year From

which closing is

in Arrear

First reply

received/

Not

received

1 Executive Engineer, PWD (R), Dhemaji

State Road Division

04/11 to

02/14 Eco-1.1/PWD(R)-19/13-14 Not maintained Not received

2 Executive Engineer, PWD (R), Dhemaji

Rural Road Division 12/10 to 1/14 Eco-1.1/PWD(R)-16/13-14 Not maintained Not received

3 Superintending Engineer, HPIU,

ASRB, Goalpara

04/02 to

03/12 Eco-1.2/ASRB/34-5/13-14 Not maintained Not received

4 Superintending Engineer, HPIU, North

Lakhimpur

2009-10 to

2011-12 Eco-1.1/PWD(R)-10/13-14 Not maintained Not received

5 Executive Engineer, PWD (R),

Dibrugarh NH Division

06/11 to

03/13

Eco-1.1/PWD(Bldg)-

02/13-14 October 12 Received


Dibrugarh Rural Road Division

05/11 to


7 E.E, PWD, Guwahati N.H. Division,

Guwahati

10/11 to

02/13

Eco-1.1/PWD(Bldg)-

01/13-14 2003 Received

8 E.E, PWD (Bldg), P.C.C Division,

Guwahati

10/11 to

07/13

Eco-1.1/PWD(Bldg)-

03/13-14 10/2012 Received

9 E.E, PWD Guwahati Electrical Division

, Guwahati

03/11 to

08/13

Eco-1.1/PWD(Bldg)-

05/13-14 Not maintained Received

10 E.E, PWD (R&B) Mechanical Division,

Ulubari, Guwahati-7

09/10 to


11 E.E, PWD (R) Guwahati City Division

No-I, Guwahati, Assam

01/13 to

12/13 Eco-1.1/PWD(R)-14/13-14 01/1994 Received

12 S.E, PWD (HPIU) Kamrup Road circle

Kamrup, Assam

04/09 to


13 S.E, HPIU, ASRB, Nalbari, Assam 04/02 to

03/12 Eco-1.2/ASRB/34-4/13-14 Not Known Not received

14 E.E, PWD Guwahati City Division No-

II, Guwahati

01/13 to

12/13 Eco-1.1/PWD(R)-1713-14 Not maintained Not received

15 E.E, PWD (Road) Guwahati NEC

Division, Guwahati

10/11 to

08/13 Eco-1.1/PWD(R)-07/13-14 Not Known Not received

16 Executive Engineer, Sivasagar Bldg.

Division

05/08 to

11/13

Eco-1.1/PWD(Bldg)-

08/13-14 12/2013 Received

17 Executive Engineer, PWD (NEC),

Kampur

01/11 to

03/13 Eco-1.1/PWD(R)-1/13-14 Not maintained Received

18 Executive Engineer, Badarpur BRC

Division

07/09 to


19 Executive Engineer, PWD Jorhat Mech.

Division

04/10 to

02/14 Eco-1.1/PWD(R)-20/13-14 03/1996 Not received

20 Executive Engineer, PWD Golaghat

Rural Road 11/11 to 4/13 Eco-1.1/PWD(R)-3/13-14 Not maintained Received


State Road 12/11 to 4/13 Eco-1.1/PWD(R)-2/13-14 Not maintained Not received


Hailakandi Rural Road Division 06/10 to

09/13 Eco-1.1/PWD(R)-09/13-14

04/2013

Received

23 Executive Engineer, PWD (R), Jorhat

NEC Division

03/12 to

06/13 Eco-1/PWD(R)-5/13-14 2005 Received

24 Executive Engineer, PWD, Kaliabor 03/12 to Eco-1.1/PWD(R)-15/13-14 04/2012 Received

20

Rural Road Division 01/14

25 Executive Engineer,

PWD(HPIU),Nagaon Road circle

2009-10 to

2011-12 Eco-1.1/PWD(R)-08/13-14 Not maintained Received

26 Executive Engineer, PWD Karimganj

Rural Road 08/11 to12/13 Eco-1.1/PWD(R)-13/13-14 10/2006 Not received

27 Executive Engineer, PWD Silchar Rural

Road

12/11 to

09/13 Eco-1.1/PWD(R)-10/13-14 04/2010 Not received

28 Executive Engineer, PWD (R&B),

Nagaon Mech. 12/09 to 1/14 Eco-1.1/PWD(R)-18/13-14 02/2014 Received

29 Superintending Engineer, Jorhat HPIU

Road Circle

2009-10 to

2011-12 Eco-1.1/PWD(R)-07/13-14 Not Known Not received

30 Executive Engineer, Jorhat Water

Resource Division 02/10 to

06/13

Eco-1.1/WR-1/13-14/906-

909

Dt.07/10/13

10/2012 Received

31 Executive Engineer, Hailakandi Water

Resource Division 02/09 to

03/13

Eco-1.1/WR-3/13-14/970-

973

Dt. 21/10/13

04/2013 Received

32 Executive Engineer, Sibsagar Water

Resource Division

11/10 to

07/13

Eco-1.1/WR-2/13-


33 Executive Engineer, Majuli Water

Resource Division 02/10 to 7/13

Eco-1.1/WR-4/13-14/914-

17 10/12 Not received

34 Executive Engineer, Jorhat Mechanical

Water Resource Division

11/05 to

10/13

Eco-1.1/WR-6/13-


35 Executive Engineer, Dhubri Water

Resource Division

04/08 to

10/13

Eco-1.1/WR-5/13-

14/2071-74 Not maintained Not received

36 Executive Engineer, Dhemaji Water

Resource Division

08/11 to

12/13

Eco-1.1/WR-8/13-

14/2306-09 01/2004 Not received

37 Executive Engineer, Golaghat Irrigation

Division

12/10 to

04/13 Eco-1.1/Irrig-1/13-14 1/2013 Received

38 Executive Engineer, Jorhat Irrigation

Division

05/10 to


39 Executive Engineer, Guwahati West

Division Irrigation Guwahati

12/11 to


40 Executive Engineer, Goalpara

Mechanical Irrigation Division,

Goalpara

12/09 to

12/13 Eco-1.1/Irrig-6/13-14 Not maintained

Not

received


Investigation Irrigation Division,

Goalpara

12/09 to

12/13 Eco-1.1/Irrig-5/13-14 Not maintained

Not

received

21

ANNEXURE ‘B’


PHYSICAL VERIFICATION OF TOOLS & PLANTS

Sl.


Position of physical

verification T&P


Dhemaji State Road Division 04/11 to 02/14 Eco-1.1/PWD(R)-19/13-14 07-06-2013


Dhemaji Rural Road Division 12/10 to 1/14 Eco-1.1/PWD(R)-16/13-14 Not Done


ASRB, Goalpara 04/02 to 03/12 Eco-1.2/ASRB/34-5/13-14 Not Done


North Lakhimpur

2009-10 to

2011-12 Eco-1.1/PWD(R)-10/13-14 Not Done


Dibrugarh NH Division 06/11 to 03/13

Eco-1.1/PWD(Bldg)-02/13-

14 20-09-2013


Dibrugarh Rural Road Division 05/11 to 08/13 Eco-1.1/PWD(R)-06/13-14

Not Done


Guwahati 10/11 to 02/13


14

Not Done




14

Not Done

9 E.E, PWD Guwahati Electrical

Division , Guwahati 03/11 to 08/13


14

Not Done

10 E.E, PWD (R&B) Mechanical

Division, Ulubari, Guwahati-7 09/10 to 11/13 Eco-1.1/PWD(R)-12/13-14

Not Done


No-I, Guwahati, Assam 01/13 to 12/13 Eco-1.1/PWD(R)-14/13-14

Not Done

12 S.E, PWD (HPIU) Kamrup Road

circle Kamrup, Assam 04/09 to 03/13 Eco-1.1/PWD(R)-09/13-14

Not Done

13 S.E, HPIU, ASRB, Nalbari, Assam 04/02 to 03/12 Eco-1.2/ASRB/34-4/13-14 Not Done

14 E.E, PWD Guwahati City Division

No-II, Guwahati 01/13 to 12/13 Eco-1.1/PWD(R)-1713-14

Not Done


Division, Guwahati 10/11 to 08/13 Eco-1.1/PWD(R)-07/13-14

Not Done


Division 05/08 to 11/13


14 11/2013


Kampur 01/11 to 03/13 Eco-1.1/PWD(R)-1/13-14

Not Done


Division 07/09 to 09/13 Eco-1.1/PWD(R)-8/13-14

Not Done

19 Executive Engineer, PWD Jorhat

Mech. Division 04/10 to 02/14 Eco-1.1/PWD(R)-20/13-14 03/2010


Rural Road 11/11 to 4/13 Eco-1.1/PWD(R)-3/13-14 Not Done

22


State Road 12/11 to 4/13 Eco-1.1/PWD(R)-2/13-14 31-03-2013


Hailakandi Rural Road Division 06/10 to 09/13 Eco-1.1/PWD(R)-09/13-14 10-02-2007


NEC Division 03/12 to 06/13 Eco-1/PWD(R)-5/13-14 30-09-2003

24 Executive Engineer, PWD, Kaliabor

Rural Road Division 03/12 to 01/14 Eco-1.1/PWD(R)-15/13-14 07-01-2012



2009-10 to

2011-12 Eco-1.1/PWD(R)-08/13-14 Not Done


Rural Road 08/11 to12/13 Eco-1.1/PWD(R)-13/13-14 11/2006


Road 12/11 to 09/13 Eco-1.1/PWD(R)-10/13-14 3/2010


Nagaon Mech. 12/09 to 1/14 Eco-1.1/PWD(R)-18/13-14 Not Done


Road Circle

2009-10 to

2011-12 Eco-1.1/PWD(R)-07/13-14 Not Done



Eco-1.1/WR-1/13-14/906-

909

Dt.07/10/13

24/12/2004



Eco-1.1/WR-3/13-14/970-

973

Dt. 21/10/13

Not done



Eco-1.1/WR-2/13-14/1189-

92 18/07/2008



Eco-1.1/WR-4/13-14/914-

17 18/07/2013


Water Resource Division 11/05 to 10/13

Eco-1.1/WR-6/13-14/1984-

87 Not done



Eco-1.1/WR-5/13-14/2071-

74 30/09/2004



Eco-1.1/WR-8/13-14/2306-

09 Not done


Division 12/10 to 04/13 Eco-1.1/Irrig-1/13-14 31/05/13


Division 05/10 to 01/14 Eco-1.1/Irrig-7/13-14 08/05/2003


Division Irrigation Guwahati 12/11 to 09/13 Eco-1.1/Irrig-2/13-14 Not Done



Goalpara

12/09 to 12/13 Eco-1.1/Irrig-6/13-14 Not done



Goalpara

12/09 to 12/13 Eco-1.1/Irrig-5/13-14 Not Done

23

ANNEXURE ‘C’


CLOSING OF PRICED STORES LEDGERS

Sl.


Position of Priced Store

Ledger


Dhemaji State Road Division 04/11 to 02/14 Eco-1.1/PWD(R)-19/13-14

Nil


Dhemaji Rural Road Division 12/10 to 1/14 Eco-1.1/PWD(R)-16/13-14

Nil


ASRB, Goalpara 04/02 to 03/12 Eco-1.2/ASRB/34-5/13-14

Nil


North Lakhimpur

2009-10 to

2011-12 Eco-1.1/PWD(R)-10/13-14

Nil




14

Nil



30.10.2007




14

Feb 2000




14

Not maintained




14

Not maintained



Not maintained



March 1996



Not maintained

13 S.E, HPIU, ASRB, Nalbari, Assam 04/02 to 03/12 Eco-1.2/ASRB/34-4/13-14 Nil 14 E.E, PWD Guwahati City Division


Nil



03/1996




14

11/2013



Nil



Nil


Mech. Division 04/10 to 02/14 Eco-1.1/PWD(R)-20/13-14

03/1989


Rural Road 11/11 to 4/13 Eco-1.1/PWD(R)-3/13-14

Nil

24


State Road 12/11 to 4/13 Eco-1.1/PWD(R)-2/13-14

Nil


Hailakandi Rural Road Division 06/10 to 09/13 Eco-1.1/PWD(R)-09/13-14

03/2010


NEC Division 03/12 to 06/13 Eco-1/PWD(R)-5/13-14

Nil


Rural Road Division 03/12 to 01/14 Eco-1.1/PWD(R)-15/13-14

Nil



2009-10 to

2011-12 Eco-1.1/PWD(R)-08/13-14

Nil


Rural Road 08/11 to12/13 Eco-1.1/PWD(R)-13/13-14

03/1995


Road 12/11 to 09/13 Eco-1.1/PWD(R)-10/13-14

Nil


Nagaon Mech. 12/09 to 1/14 Eco-1.1/PWD(R)-18/13-14

Not maintained


Road Circle

2009-10 to

2011-12 Eco-1.1/PWD(R)-07/13-14

Nil



Eco-1.1/WR-1/13-14/906-

909

Dt.07/10/13

09/2012



Eco-1.1/WR-3/13-14/970-

973

Dt. 21/10/13

03/2013



Eco-1.1/WR-2/13-14/1189-

92

Not maintained



Eco-1.1/WR-4/13-14/914-

17

Not maintained



Eco-1.1/WR-6/13-14/1984-

87

Not maintained



Eco-1.1/WR-5/13-14/2071-

74

Not maintained



Eco-1.1/WR-8/13-14/2306-

09

Nil


Division 12/10 to 04/13 Eco-1.1/Irrig-1/13-14

Not maintained



Nil


Division Irrigation Guwahati 12/11 to 09/13 Eco-1.1/Irrig-2/13-14

Not maintained



Goalpara

12/09 to 12/13 Eco-1.1/Irrig-6/13-14

Nil



Goalpara

12/09 to 12/13 Eco-1.1/Irrig-5/13-14

Not maintained

25

ANNEXURE ‘D’


DIVISIONS WHERE THE VALUE OF STOCKS EXCEEDED THE RESERVE STOCK LIMIT

Sl.


Sanctioned

R.S.L

(B in lakh)

Present

under

stock

(B in lakh)

Excess

over R.S.L

(B in lakh)


Dhemaji State Road Division

04/11 to

02/14

Eco-1.1/PWD(R)-

19/13-14 Nil

Nil Nil


Dhemaji Rural Road Division

12/10 to

1/14

Eco-1.1/PWD(R)-

16/13-14 10.00 122.02 112.02


ASRB, Goalpara 04/02 to

03/12

Eco-1.2/ASRB/34-5/13-

14

Nil Nil Nil


North Lakhimpur

2009-10 to

2011-12

Eco-1.1/PWD(R)-

10/13-14

Nil Nil Nil


Dibrugarh NH Division

06/11 to

03/13

Eco-1.1/PWD(Bldg)-

02/13-14 5.00 59.30 54.30


Dibrugarh Rural Road Division

05/11 to

08/13

Eco-1.1/PWD(R)-

06/13-14 10.00 122.27 112.27

7 E.E, PWD, Guwahati N.H.

Division, Guwahati

10/11 to

02/13

Eco-1.1/PWD(Bldg)-

01/13-14 15.00 57.00 42.00


Guwahati

10/11 to

07/13

Eco-1.1/PWD(Bldg)-

03/13-14

10.00 54.40 44.40


Division , Guwahati

03/11 to

08/13

Eco-1.1/PWD(Bldg)-

05/13-14

10.00 55.82 45.82


Division, Ulubari, Guwahati-7

09/10 to

11/13

Eco-1.1/PWD(R)-

12/13-14

20.00 45.76 25.76

11 E.E, PWD (R) Guwahati City

Division No-I, Guwahati, Assam

01/13 to

12/13

Eco-1.1/PWD(R)-

14/13-14

Nil Nil Nil


circle Kamrup, Assam

04/09 to

03/13

Eco-1.1/PWD(R)-

09/13-14

Nil Nil Nil

13 S.E, HPIU, ASRB, Nalbari, Assam 04/02 to

03/12

Eco-1.2/ASRB/34-4/13-

14

Nil Nil Nil


No-II, Guwahati

01/13 to

12/13

Eco-1.1/PWD(R)-1713-

14

5.00 23.29 18.29


Division, Guwahati

10/11 to

08/13

Eco-1.1/PWD(R)-

07/13-14

3.00 15.55 12.55

16 Executive Engineer, Sivasagar

Bldg. Division

05/08 to

11/13

Eco-1.1/PWD(Bldg)-

08/13-14

10.00 2.00 -


Kampur

01/11 to

03/13

Eco-1.1/PWD(R)-1/13-

14

Nil Nil Nil


Division

07/09 to

09/13

Eco-1.1/PWD(R)-8/13-

14

Nil Nil Nil


Mech. Division

04/10 to

02/14

Eco-1.1/PWD(R)-

20/13-14

4.50 35.05 30.55

20 Executive Engineer, PWD

Golaghat Rural Road

11/11 to

4/13

Eco-1.1/PWD(R)-3/13-

14

7.00 89.92 82.92


Golaghat State Road

12/11 to

4/13

Eco-1.1/PWD(R)-2/13-

14

20.00 Nil Nil


Hailakandi Rural Road Division

06/10 to

09/13

Eco-1.1/PWD(R)-

09/13-14

16.00 50.50 34.50


Jorhat NEC Division

03/12 to

06/13 Eco-1/PWD(R)-5/13-14

5.00 4.37 -

26

24 Executive Engineer, PWD,

Kaliabor Rural Road Division 03/12 to

01/14

Eco-1.1/PWD(R)-

15/13-14

3.00 2.37 -



2009-10 to

2011-12

Eco-1.1/PWD(R)-

08/13-14

Nil Nil Nil


Karimganj Rural Road

08/11

to12/13

Eco-1.1/PWD(R)-

13/13-14

10.00 138.42 128.42

27 Executive Engineer, PWD Silchar

Rural Road

12/11 to

09/13

Eco-1.1/PWD(R)-

10/13-14

20.00 130.45 110.45


Nagaon Mech.

12/09 to

1/14

Eco-1.1/PWD(R)-

18/13-14

N.A 1.09 -

29 Superintending Engineer, Jorhat

HPIU Road Circle

2009-10 to

2011-12

Eco-1.1/PWD(R)-

07/13-14

Nil Nil Nil


Resource Division

02/10 to

06/13

Eco-1.1/WR-1/13-

14/906-909 Dt.07/10/13

4.00 3.46 -

31 Executive Engineer, Hailakandi

Water Resource Division 02/09 to

03/13

Eco-1.1/WR-3/13-

14/970-973 Dt.

21/10/13

10.00 11.19 1.19

32 Executive Engineer, Sibsagar


11/10 to

07/13

Eco-1.1/WR-2/13-

14/1189-92

5.00 4.40 -


Resource Division

02/10 to

7/13

Eco-1.1/WR-4/13-

14/914-17

Nil Nil Nil

34 Executive Engineer, Jorhat

Mechanical Water Resource

Division

11/05 to

10/13

Eco-1.1/WR-6/13-

14/1984-87

20.00 31.14 11.14


Resource Division

04/08 to

10/13

Eco-1.1/WR-5/13-

14/2071-74

Nil Nil Nil

36 Executive Engineer, Dhemaji


08/11 to

12/13

Eco-1.1/WR-8/13-

14/2306-09

1.00 6.56 5.56

37 Executive Engineer, Golaghat

Irrigation Division

12/10 to

04/13 Eco-1.1/Irrig-1/13-14

4.00 8.77 4.77


Irrigation Division

05/10 to

01/14 Eco-1.1/Irrig-7/13-14

3.00 17.52 14.52

39 Executive Engineer, Guwahati

West Division Irrigation Guwahati

12/11 to

09/13 Eco-1.1/Irrig-2/13-14

N.A N.A N.A



Goalpara

12/09 to

12/13 Eco-1.1/Irrig-6/13-14

10.00 Nil Nil



Goalpara

12/09 to

12/13 Eco-1.1/Irrig-5/13-14

5.00 20.48 15.48

42 Execuive Engineer, Irrigation

Division, Kokrajhar

7/06 to 3/13 SS-3.1(IAB)/Line

Deptt.(BTAD)

EE/PWD(Irr)/4-2/13-

14/733-736 dt.22.1.14

10.00

352.15

342.15

43 Execuive Engineer, Irrigation

Division, Kokrajhar

7/06 to 3/13

SS-3.1(IAB)/Line

Deptt.(BTAD)

EE/PWD(Irr)/4-2/13-

14/733-736 dt.22.1.14

10.00

352.15

342.15

44 Execuive Engineer, PW Roads

Division, Hamren

10/10 to 1/13

SS-3.1(IAB)/Line

Deptt.(KAAC)

EE/Roads Div/4-1/12-

13 dt.27.6.13

5.00

21.60

16.60

45 Execuive Engineer, PW Roads

Division, Bakulia

1/10 to 2/13 SS-3.1(IAB)/Line

Deptt.(KAAC)

EE/Roads Div/5-1/12-

13/357 dt.18.7.13

10.00

255.80

245.80

27

ANNEXURE ‘E’


PHYSICAL VERIFICATION OF STOCKS AND STORES

Sl.


Position of physical

verification

of Stock & Store



07.06.2013



N.A



N.A


North Lakhimpur

2009-10 to

2011-12 Eco-1.1/PWD(R)-10/13-14

N.A


Dibrugarh NH Division 06/11 to 03/13 Eco-1.1/PWD(Bldg)-02/13-14

15.05.2013



30.10.2007


Guwahati 10/11 to 02/13 Eco-1.1/PWD(Bldg)-01/13-14

Not done



Not done


Division , Guwahati 03/11 to 08/13 Eco-1.1/PWD(Bldg)-05/13-14

Not done



Not done



Not done



Not done

13 S.E, HPIU, ASRB, Nalbari, Assam 04/02 to 03/12 Eco-1.2/ASRB/34-4/13-14 Not done


II, Guwahati 01/13 to 12/13 Eco-1.1/PWD(R)-1713-14

Not done



10.08.2011


Division 05/08 to 11/13 Eco-1.1/PWD(Bldg)-08/13-14

N.A



N.A



N.A



03/2010



N.A

28



N.A



22.03.99



30.09.13



07.01.12



2009-10 to

2011-12 Eco-1.1/PWD(R)-08/13-14

N.A



06/2006


Road 12/11 to 09/13 Eco-1.1/PWD(R)-10/13-14

Not done



Not done


Road Circle

2009-10 to

2011-12 Eco-1.1/PWD(R)-07/13-14

Not done



Eco-1.1/WR-1/13-14/906-909

Dt.07/10/13

24.12.2004



Eco-1.1/WR-3/13-14/970-973

Dt. 21/10/13

Not done


Resource Division 11/10 to 07/13 Eco-1.1/WR-2/13-14/1189-92

18.07.2008



Not done


Water Resource Division 11/05 to 10/13 Eco-1.1/WR-6/13-14/1984-87

Not done



30.09.2004



Not done



N.A



08.05.2003



06.05.2004



Goalpara

12/09 to 12/13 Eco-1.1/Irrig-6/13-14

Not done



Goalpara

12/09 to 12/13 Eco-1.1/Irrig-5/13-14

Not done

29

ANNEXURE ‘F’

(Reference: para 12.2)

AMOUNTS LYING UNADJUSTED UNDER MISCELLANEOUS PUBLIC WORKS ADVANCES

Sl.


Position of Misc. P.W.

Advance

(B in lakh)



Nil



72.81



Nil


North Lakhimpur

2009-10 to

2011-12 Eco-1.1/PWD(R)-10/13-14

Nil




14

23.33



6.25




14

58.16




14

4.17




14

3.62



65.02


Division No-I, Guwahati, Assam 01/13 to 12/13 Eco-1.1/PWD(R)-14/13-14

Nil



Nil

13 S.E, HPIU, ASRB, Nalbari, Assam 04/02 to 03/12 Eco-1.2/ASRB/34-4/13-14 N.A



N.A



2.12




14

9.06



Nil



Nil



8.65



14.30



31.34



Nil



7.06



29.24



2009-10 to

2011-12 Eco-1.1/PWD(R)-08/13-14

Nil

30



51.68



55.62



Nil


HPIU Road Circle

2009-10 to

2011-12 Eco-1.1/PWD(R)-07/13-14

Nil



Eco-1.1/WR-1/13-14/906-909

Dt.07/10/13

2.59



Eco-1.1/WR-3/13-14/970-973

Dt. 21/10/13

41.01



0.29



2.59


Mechanical Water Resource Division 11/05 to 10/13 Eco-1.1/WR-6/13-14/1984-87

14.59



0.87



Nil


Irrigation Division 12/10 to 04/13 Eco-1.1/Irrig-1/13-14

0.04



0.79



11.78



Goalpara

12/09 to 12/13 Eco-1.1/Irrig-6/13-14

Nil



Goalpara

12/09 to 12/13 Eco-1.1/Irrig-5/13-14

N.A

42 Executive Engineer, Irrigation Div.

Kokrajhar

7/06 to 3/13 SS-3.1(IAB)/Line Deptt.

(BTAD) EE/PWD (Irri) /4-

2/13-14/733-736 dt.22.1.14

2.50


Tangla


(BTAD)/ EE/PWD (Irri) /4-

1/13-14dt.10.12.13

Not maintained

44 Executive Engineer, Water Resources

Div.Baksa, Mushalpur


(BTAD) EE/WRD/4-3/13-

14/799-803 dt.11.3.14

32.44

45 Executive Engineer, PWD Road Div.

Hamren


(KAAC) EE/Road Div./4-

1/12-13dt.28.6.13

19.50

46 Executive Engineer, PWD Road

Div.Bakulia


(KAAC) EE/Road Div./5-

1/12-13/357dt.18.7.13

2.12


Div.Umpanai


(KAAC)/ EE/Road Div./2-

5/12-13/329-333dt.10.7.13

5.43

31

ANNEXURE ‘G’


CONTRACTOR LEDGERS

Sl.


Month from which contractor

Ledger Not maintained.



04/2014



Not maintained



Not maintained


North Lakhimpur

2009-10 to

2011-12 Eco-1.1/PWD(R)-10/13-14

Not maintained




14

April 2013



Not maintained


Division, Guwahati 10/11 to 02/13


14

2002




14

Aug 2013




14

Not maintained



Not maintained



N.A



N.A




Jan 2014



Aug 2013


Bldg. Division 05/08 to 11/13


14

11/2013



Not maintained



Not maintained



Not maintained


Golaghat Rural Road 11/11 to 4/13 Eco-1.1/PWD(R)-3/13-14

4/2013

32



15.04.2013



Not maintained


Jorhat NEC Division 03/12 to 06/13 Eco-1/PWD(R)-5/13-14

7/2013



Not maintained



2009-10 to

2011-12 Eco-1.1/PWD(R)-08/13-14

Not maintained


Karimganj Rural Road 08/11 to12/13 Eco-1.1/PWD(R)-13/13-14

4/2000



Not maintained



Not maintained


HPIU Road Circle

2009-10 to

2011-12 Eco-1.1/PWD(R)-07/13-14

Not maintained



Eco-1.1/WR-1/13-14/906-

909

Dt.07/10/13

Not maintained



Eco-1.1/WR-3/13-14/970-

973

Dt. 21/10/13

03/2013



Eco-1.1/WR-2/13-14/1189-

92

04/2013



Not maintained


Mechanical Water Resource Division 11/05 to 10/13

Eco-1.1/WR-6/13-14/1984-

87

Not maintained



Eco-1.1/WR-5/13-14/2071-

74

Not maintained



Eco-1.1/WR-8/13-14/2306-

09

Not maintained



4/2013



02/2014



4/2007



Goalpara

12/09 to 12/13 Eco-1.1/Irrig-6/13-14

Not maintained



Goalpara

12/09 to 12/13 Eco-1.1/Irrig-5/13-14

N.A

33

ANNEXURE ‘H’


REGISTERS OF WORKS

Sl.


Month from which register

Ledger Not maintained.



04/2014



04/2014



Not maintained


North Lakhimpur

2009-10 to

2011-12 Eco-1.1/PWD(R)-10/13-14

Not maintained



Eco-1.1/PWD(Bldg)-

02/13-14

04/2013



Not maintained


Division, Guwahati 10/11 to 02/13

Eco-1.1/PWD(Bldg)-

01/13-14

2002



Eco-1.1/PWD(Bldg)-

03/13-14

Aug 2013



Eco-1.1/PWD(Bldg)-

05/13-14

Not maintained



Not maintained



Not maintained



Not maintained

13 S.E, HPIU, ASRB, Nalbari, Assam 04/02 to 03/12 Eco-1.2/ASRB/34-4/13-14 N.A 14 E.E, PWD Guwahati City Division


Jan 2014



April 2013


Bldg. Division 05/08 to 11/13

Eco-1.1/PWD(Bldg)-

08/13-14

11/2013



Not maintained



Not maintained



12/2005


Golaghat Rural Road 11/11 to 4/13 Eco-1.1/PWD(R)-3/13-14

Not maintained

34



Not maintained


Hailakandi Rural Road Division 06/10 to 09/13

Eco-1.1/PWD(R)-09/13-

14

10/2013



7/2013


Rural Road Division 03/12 to 01/14

Eco-1.1/PWD(R)-15/13-

14

4/1998



2009-10 to

2011-12

Eco-1.1/PWD(R)-08/13-

14

Not maintained


Karimganj Rural Road 08/11 to12/13

Eco-1.1/PWD(R)-13/13-

14

1/2014


Rural Road 12/11 to 09/13

Eco-1.1/PWD(R)-10/13-

14

Not maintained


Nagaon Mech. 12/09 to 1/14

Eco-1.1/PWD(R)-18/13-

14

Not maintained


HPIU Road Circle

2009-10 to

2011-12

Eco-1.1/PWD(R)-07/13-

14

Not maintained



Eco-1.1/WR-1/13-14/906-

909

Dt.07/10/13

4/2013



Eco-1.1/WR-3/13-14/970-

973

Dt. 21/10/13

3/2013



Eco-1.1/WR-2/13-

14/1189-92

4/2013



Eco-1.1/WR-4/13-14/914-

17

8/2013


Mechanical Water Resource Division 11/05 to 10/13

Eco-1.1/WR-6/13-

14/1984-87

Not maintained



Eco-1.1/WR-5/13-

14/2071-74

Not maintained



Eco-1.1/WR-8/13-

14/2306-09

Up to date (2012-13)



Not maintained



02/2014



Not maintained



Goalpara

12/09 to 12/13 Eco-1.1/Irrig-6/13-14

Not maintained



Goalpara

12/09 to 12/13 Eco-1.1/Irrig-5/13-14

4/2011

35

ANNEXURE ‘I’


SETTLEMENT WITH TREASURIES AND DELAYS IN SUBMISSION OF FORM-51

Sl.


Reconciliation in Arrear

w.e.f



8/2011



5/2013



N.A


North Lakhimpur

2009-10 to

2011-12 Eco-1.1/PWD(R)-10/13-14

N.A



04/2007



Oct 1998



1984



N.A



April 2008



Jan 2006



Jan 1985



N.A




June 1989



Oct 2009



02/2008



04/2012



04/2012



12/1988



10/1987



05/2013



04/2010



07/2013



04/2009


PWD(HPIU),Nagaon Road circle 2009-10 to

2011-12

Eco-1.1/PWD(R)-08/13-14

N.A

36



11/2013


Road 12/11 to 09/13 Eco-1.1/PWD(R)-10/13-14

10/2006



4/2013


Road Circle

2009-10 to

2011-12 Eco-1.1/PWD(R)-07/13-14

N.A



Eco-1.1/WR-1/13-14/906-909

Dt.07/10/13

10/1986



Eco-1.1/WR-3/13-14/970-973

Dt. 21/10/13

12/2008



3/2010



1/1988



2/1996



5/2000



04/2012



Jan 2013



April 2006



Sept 2009



Goalpara

12/09 to 12/13 Eco-1.1/Irrig-6/13-14

7/2010



Goalpara

12/09 to 12/13 Eco-1.1/Irrig-5/13-14

8/2010


Kokrajhar


(BTAD) EE/PWD (Irri) /4-

2/13-14/733-736 dt.22.1.14

01.4.09


Champamati


(BTAD)/ EE/CPD (Irri) /4-

1/12-13/15-18 dt.03.5.13

01.5.09


Tangla



1/13-14dt.10.12.13

01.7.08

45 Executive Engineer, Water Resources

Div.Baksa, Mushalpur


(BTAD) EE/WRD/4-3/13-

14/799-803 dt.11.3.14

01.4.13

46 Executive Engineer, PWD Road Div.

Kohra


(KAAC) EE/Road Div./2-5/12-

13dt.28.6.13

01.12.09


Div.Bakulia


(KAAC) EE/Road Div./5-1/12-

13/357dt.18.7.13

Feb 1999(difference of

B4.09 lakh)


Div.Umpanai


(KAAC)/ EE/Road Div./2-

5/12-13/329-333dt.10.7.13

_

37

ANNEXURE ‘J’


OUTSTANDING WORKS MISCELLANEOUS CLEARANCE MEMOS (WITH MONEY VALUE)

Sl.


Amounting outstanding

(Rs. in lakhs)



Nil



Nil



Nil


North Lakhimpur

2009-10 to

2011-12 Eco-1.1/PWD(R)-10/13-14

Nil



117.25



Nil



179.40



0.74



N.A



47.71



133.83



N.A




N.A



Not maintained



13.59



Nil



10.79



Nil



Nil



Nil



27.73



39.05



43.68



2009-10 to

2011-12 Eco-1.1/PWD(R)-08/13-14

Nil

26 Executive Engineer, PWD 08/11 to12/13

38

Karimganj Rural Road Eco-1.1/PWD(R)-13/13-14

0.18



1.36



Nil


HPIU Road Circle

2009-10 to

2011-12 Eco-1.1/PWD(R)-07/13-14

Nil



Eco-1.1/WR-1/13-14/906-909

Dt.07/10/13

Nil



Eco-1.1/WR-3/13-14/970-973

Dt. 21/10/13

Nil



N.A



Nil


Mechanical Water Resource

Division

11/05 to 10/13 Eco-1.1/WR-6/13-14/1984-87

N.A



N.A



Nil



4.05



Nil



10.26



Goalpara

12/09 to 12/13 Eco-1.1/Irrig-6/13-14

Nil



Goalpara

12/09 to 12/13 Eco-1.1/Irrig-5/13-14

N.A


Kokrajhar

07/06 to 03/13 SS-3.1(IAB)/Line Deptt. (BTAD)

EE/PWD (Irri) /4-2/13-14/733-736

dt.22.1.14

4.85


Div. Kohra

12/09 to 12/12 SS-3.1(IAB)/Line Deptt. (KAAC)

EE/Road Div./2-5/12-13dt.28.6.13 57.00


Div.Hamren

10/10 to 01/13 SS-3.1(IAB)/Line Deptt. (KAAC)

EE/PWD(R )/4-1/12-13/dt.27.6.13 185.69


Div.Umpanai

01/10 to 01/13 SS-3.1(IAB)/Line Deptt. (KAAC)/

EE/Road Div./2-5/12-13/329-

333dt.10.7.13

69.61

37

ANNEXURE ‘K’


AMOUNTS LYING UNDER CASH SETTLEMENT SUSPENSE

Sl.


Inward Claim

(B in lakh)

Outward Claim

(Rs. in lakhs)



Nil Nil



3.80 27.70



Nil Nil

4 Superintending Engineer, HPIU, North

Lakhimpur

2009-10 to

2011-12 Eco-1.1/PWD(R)-10/13-14

Nil Nil



32.33 8.56



50.64 20.40



32.12 30.85



0.02 1.73



0.90 7.23



2.79 40.00



23.11 5.78

12 S.E, PWD (HPIU) Kamrup Road circle

Kamrup, Assam 04/09 to 03/13 Eco-1.1/PWD(R)-09/13-14

Nil Nil

13 S.E, HPIU, ASRB, Nalbari, Assam 04/02 to 03/12 Eco-1.2/ASRB/34-4/13-14 Nil Nil


II, Guwahati 01/13 to 12/13 Eco-1.1/PWD(R)-1713-14



13.19 4.53



43.00 Nil



Nil Nil

18 Executive Engineer, Badarpur BRC 07/09 to 09/13 Eco-1.1/PWD(R)-8/13-14 3.99 0.08

39

38

Division

19 Executive Engineer, PWD Jorhat Mech.


5.96

180.28



12.10 23.10



Nil Nil



28.84 0.25



2.90 1.79



Nil 6.98



2009-10 to

2011-12 Eco-1.1/PWD(R)-08/13-14

Nil Nil


Rural Road 08/11 to12/13

Eco-1.1/PWD(R)-13/13-14

18.09 10.83



46.45 3.81



Nil Nil


Road Circle

2009-10 to

2011-12 Eco-1.1/PWD(R)-07/13-14

Nil Nil



Eco-1.1/WR-1/13-14/906-909

Dt.07/10/13

52.89 0.85



Eco-1.1/WR-3/13-14/970-973

Dt. 21/10/13

0.64 7.11



10.53 2.99



1.58 Nil





1.17 0.66



N.A N.A



6.39 4.93

38 Executive Engineer, Jorhat Irrigation 05/10 to 01/14 Eco-1.1/Irrig-7/13-14 6.87 6.38

40

39

Division


Division Irrigation Guwahati 12/11 to 09/13

Eco-1.1/Irrig-2/13-14

78.00 1.77


Mechanical Irrigation

Division,Goalpara Goalpara

12/09 to 12/13

Eco-1.1/Irrig-6/13-14

1.73 3.22



Goalpara

12/09 to 12/13 Eco-1.1/Irrig-5/13-14

2.11 6.21

42 Executive Engineer, Irrigation

Div.Champamati


(BTAD)/ EE/CPD (Irri) /4-

1/12-13/15-18 dt.03.5.13

17.80

15.85


Tangla



1/13-14dt.10.12.13

Not maintained


Div.Hamren


(KAAC) EE/PWD(R )/4-1/12-

13/dt.27.6.13

18.65

12.00

41

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ON THE WORKING OF PUBLIC WORKS DIVISIONS OF ASSAM …agasm.cag.gov.in/forms/new_pdf/WM_AR_13_14.pdf · THE WORKING OF PUBLIC WORKS DIVISIONS OF ASSAM ... during local inspection