Report of the Comptroller and Auditor General of India General and Social Sector for the year ...

245 Pages·2015·6.17 MB·English

Report of the
Comptroller and Auditor General of India
General and Social Sector
for the year ended March 2014

Government of Odisha
Report No. 4 of the year 2015
Report of the
Comptroller and Auditor General of India

General and Social Sector

for the year ended March 2014

Government of Odisha
Report No. 4 of the year 2015
TABLE OF CONTENTS
Reference
Para Page
Preface v
Chapter I : Introduction
Introduction 1.1 to 1.4 1-10
Chapter II : Performance Audit
Health and Family Welfare Department
Functioning of three Government Medical Colleges of the State and 2.1 11-35
their attached hospitals
School and Mass Education Department
Elementary Education in the State 2.2 36-60
Chapter III : Compliance Audit
Planning and Coordination Department
Audit of Sambalpur District 3.1 61-91
Home Department
Functioning of Commissionerate of Police, Bhubaneswar-Cuttack 3.2 92-109
Revenue and Disaster Management Department
Receipts from Minor Minerals 3.3 109-117
Housing and Urban Development Department
Availability of adequate and safe drinking water in urban areas of the 3.4 117-128
State
Rural Development Department
Implementation of Biju Setu Yojana 3.5 129-135
Revenue and Disaster Management Department
Land governance in Tahasils 3.6 135-160
Health and Family Welfare Department
Implementation of National Ambulance Service in the State 3.7 160-167
Collection, accounting and utilisation of user fee in Government 3.8 167-169
hospitals
Selection and functioning of medicine shops inside the campus of 3.9 170-172
Government health institutions
School and Mass Education Department
Non-transparent procurement of computers and accessories 3.10 172-175
Food Supplies and Consumer Welfare Department
Allocation and distribution of wheat under Public Distribution System 3.11 176-181
Finance Department
Lack of response to Audit 3.12 181-187
Appendices
2.1.1 Statement showing list of idle/ defunct equipment 2.1.7.3 189
Statement showing GMCH-wise vacancies in the cadre of
2.1.2 2.1.8.1 190
teaching and non-teaching staff
Statement showing utilisation and balance stock of
2.1.3 medicines at the time of being declared as Not of Standard 2.1.10.6 191-192
Quality (NSQ)
2.2.1 Statement showing shortage in receipt of NT Books 2.2.9.1 193
i
Reference
Para Page
Statement showing unspent MDM fund with BDOs/
2.2.2 2.2.15 194
DSWOs
Statement showing non-availability of equipment in the
3.1.1 3.1.9.1 195
O.T. and labour room of DHH Sambalpur
Statement showing details of PMGSY roads that remained
3.1.2 3.1.19 196-198
incomplete as of August 2014
Statement showing consolidated figure of test checked 473
3.2.1 3.2.3.6 199
cases in 10 Police Stations
Statement showing position of gun licenses in the test
3.2.2 3.2.7.5 200
checked PSs
Statement showing unauthorised extraction of minor
3.3.1 3.3.2.1 201
minerals from unidentified sources
Statement showing extraction of minor minerals from
3.3.2 3.3.2.3 202-203
unsettled sources
3.3.3 Statement showing excess extraction of minor minerals 3.3.2.5 204
Statement showing loss of stamp duty due to non-execution
3.3.4 3.3.3.2 205
and non-registration of agreement deeds
Statement showing unauthorised extraction and removal of
3.3.5 3.3.4.1 206
minor minerals both from Government and private land
Statement showing execution of work without prior
3.4.1 3.4.5.2 207
acquisition of land
Statement showing unfruitful expenditure on incomplete
3.4.2 3.4.5.3 208-209
works
Statement showing bridges taken up for construction
3.5.1 3.5.2.1 210
deviating from the BSY guidelines
Statement showing details of major unauthorised
3.6.1 occupations noticed during plots/sites inspected by RIs in 3.6.1.1 211-213
presence of Audit
Statement showing details of non-utilisation of allotted
3.6.2 3.6.2.5 214-215
land
Statement showing details of pending conversion cases in
3.6.3 3.6.3.7 216
test checked Tahasils
Statement showing details of non-initiation of suo motu
3.6.4 3.6.4.3 217
mutation cases by Tahasildars
Statement showing utilisation of user fee for unauthorised
3.8.1 3.8.4 218-219
purposes
Statement showing year-wise break up of outstanding
3.12.1 Inspection Reports/ Paragraphs issued up to March 2014 3.12 220
but not settled by June 2014
Statement showing Inspection Reports/ Paragraphs issued
3.12.2 3.12 221
up to March 2014 but not settled by June 2014
Statement showing serious irregularities noticed and
3.12.3 3.12 222
reported in the Inspection Reports
ii
Reference
Para Page
Statement showing Department-wise analysis of non-
submission of explanatory notes in respect of paragraphs
3.12.4 3.12.1 223
including Performance Audit/ Reviews included in the
Audit Reports as on 30 September 2014
Statement showing Department-wise position of Action
Taken Notes (ATNs) on Recommendations of PAC (10th
3.12.5 3.12.2 224-225
Assembly to 14th Assembly) including pending for
discussion as on 30 September 2014
Statement showing number of IRs/ Paragraphs settled
3.12.6 3.12.3.2 226
during TC meetings
Statement showing Departments which did not conduct
3.12.7 3.12.3.2 227
TC meetings and IRs/ Paragraphs remaining unsettled
Glossary of abbreviations 229-235

iii
Preface

This Report for the year ended March 2014 has been prepared for
submission to the Governor of Odisha under Article 151 of the
Constitution of India.

The Report contains significant results of the performance audit and

compliance audit of the departments of the Government of Odisha

under the General and Social Services including Departments of

Health & Family Welfare, School & Mass Education, Planning &

Co-ordination, Revenue & Disaster Management, Housing & Urban

Development, Rural Development, Home, Food Supplies &

Consumer Welfare, Finance, Information Technology, Panchayati

Raj and Women & Child Development.

However, Departments of Higher Education, Labour & Employees’

State Insurance, Public Grievances & Pension Administration,

Sports & Youth Services, Culture, Information & Public Relations,

Law, Parliamentary Affairs, ST & SC Development, Minorities &

Backward Classes Welfare, General Administration, Public

Enterprises and Science & Technology are not covered in this

Report on General and Social Services.

The instances mentioned in this Report are those, which came to

notice in the course of test audit for the period 2013-14 as well as

those which came to notice in earlier years, but could not be

reported in the previous Audit Reports; instances relating to the

period subsequent to 2013-14 have also been included, wherever

necessary.

The audit has been conducted in conformity with the Auditing
Standards issued by the Comptroller and Auditor General of India.
v
CChhaapptteerr II

IInnttrroodduuccttiioonn
Chapter I Introduction
Chapter I
Introduction

1.1 About this Report
This Report of the Comptroller and Auditor General of India (C&AG) on
Government of Odisha relates to matters arising from Performance Audit of
selected programmes and activities and Compliance Audit of Government
Departments.
The primary purpose of the Report is to bring to the notice of the State
Legislature, important results of audit. Auditing standards require that the
materiality level for reporting should be commensurate with the nature,
volume and magnitude of transactions. The audit findings are expected to
enable the executive to take corrective action as also to frame policies and
directives that will lead to improved financial management of the
organisations, thus contributing to better governance.
Compliance Audit refers to examination of the transactions relating to
expenditure, receipts, assets and liabilities of the audited entities to ascertain
whether the provisions of the Constitution of India, applicable Rules, Laws,
Regulations and various orders and instructions issued by the competent
authorities are being complied with.
Performance Audit examines the extent to which the objectives of an
organisation, programme or scheme have been achieved economically,
efficiently and effectively.
This Chapter I provides a synopsis of the significant audit observations and
follow-up on Audit Reports. Chapter II of this Report deals with the findings
of two Performance Audits and Chapter III deals with Compliance Audit of
various departments.
The cases mentioned in the Report are among those which came to notice in
the course of test audit of accounts during the year 2013-14 as well as those
which had come to light in earlier years but could not be dealt with in previous
Reports. Matters relating to the period subsequent to 2013-14 have also been
included, wherever necessary.
1.2 Significant observations of Performance Audit
This Report contains two Performance Audits. The focus has been auditing the
specific programmes/ schemes and offering suitable recommendations, with
the intention to assist the Executive in taking corrective action and improving
service delivery to the citizens. Significant audit observations are discussed
below:
1
Audit Report (G&SS) for the year ended March 2014
1.2.1 Functioning of three Government Medical Colleges of the State
and their attached hospitals
Performance Audit on Functioning of three Government Medical Colleges of
the State and their attached hospitals covering the period 2009-14 conducted
during March to July 2014 revealed that although perspective plan was
prepared by the Department, action taken for its implementation was
insufficient. The objective of imparting quality teaching and research was
impaired due to non-availability of required infrastructure and essential
equipment in clinical departments, adequate books and journals in central
library, non-functioning of central research laboratory, clinical pharmacology
unit, sub-optimal functioning of Medical Education Units, inadequate
exposure of students to patient care, non-adoption of modern teaching-learning
methodology and non-updation of MBBS curriculum.
Further, teaching as well as patient care was affected in these Government
Medical College and Hospitals (GMCHs) due to shortage of required teaching,
non-teaching and paramedical staff below the posts sanctioned by the State
Government. Infrastructural deficiencies in indoor wards and operation
theatres of attached hospitals also affected patient care. Availability of beds in
Intensive Care Units (ICUs) remained as low as 69 (two per cent of total bed
strengths) with no ICU in Casualty Departments which deprived serious
patients in getting specialised emergency care. Besides, Trauma Care Centres
costing ` 3.54 crore in two GMCHs (MKCG and VSS) remained non-
functional resulting in deficient emergency care to accident victims.
Diagnostic facilities like investigation in immune-pathology and Digital X-ray
were not available in any of the three GMCHs compelling patients to go to
private clinics and laboratories for such tests. Equipment like High
Performance Thin Layer Chromatography machine, Mammography machine
etc. required for measurement of drug concentration, detection of breast cancer
etc. purchased at a cost of ` 3.84 crore during January 2006 to March 2014
remained unutilised.
Death Review/ Prescription Audit required to be conducted as per Government
instructions to enhance the quality and efficiency of medical care was not
conduced despite increasing trend of death in three GMCHs.
Supply of medicines to the inpatients was inadequate while 11 types of ‘Not of
Standard Quality’ medicines were administered to patients in three attached
hospitals.
MKCG MCH could not utilise fund released by Government for purchase of
equipment and parked ` 3.66 crore in savings bank account violating codal
provision. Central/ State assistance of ` 7.45 crore meant for up-gradation of
School of Nursing into College of Nursing, and strengthening and up-
gradation of Government Medical Colleges could not be utilised by May 2014.
Absence of academic audit, annual reports and biometric attendance system
contributed to ineffective monitoring of performance of the GMCHs.
Evaluation of performance of three Government medical colleges and their
attached hospitals was not conducted during 2009-14 though required under
2
Chapter I Introduction
the Orissa State Integrated Health Policy. Grievance redressal mechanism was
poor and inspection mechanism involving the Department, Director of
Medical Education and Training and the Principals of the GMCHs remained
much below par.
(Paragraph 2.1)
1.2.2 Elementary Education in the State
Performance Audit on ‘Elementary Education in the State’ covering the period
2009-14 revealed that despite spending ` 23,193.60 crore, the state of
elementary education remained poor mainly due to lack of oversight by the
Department, deficient planning and poor implementation of the provisions of
Right of Children to Free and Compulsory Education (RTE) Act 2009.
Planning remained deficient due to non-preparation of perspective plan, non-
setting of monitorable targets to fulfil the standards of infrastructure and
availability of teachers. Grant of permission and recognition to non-
Government primary and upper primary schools remained inefficient and
ineffective as 1,544 such schools were unauthorisedly functioning in the State
as of March 2014 though RTE Act did not permit running of any unrecognised
schools.
As of March 2014, 1,226 eligible habitations did not have any primary school
(PS) within one km while 201 habitations do not have any Upper primary
school (UPS) within three kilometres. The enrolment at elementary stage
decreased from 66.21 lakh in 2009-10 to 63.88 lakh in 2013-14, indicating
failure of Government/ aided schools to attract students to these schools
despite interventions like MDM, free supply of uniform and text books.
Quality of elementary education in the State was affected as 3,440 to 8,739
schools with 1.79 lakh to 3.88 lakh students were functioning with single
teachers during 2009-14, 2,558 teacher posts in science and mathematics
remained vacant for years, under-qualified teachers were continuing in PSs
(20,471) and UPSs (936) and were not made professionally qualified despite
the timeline set under RTE Act being over since August 2014.
Basic infrastructure like class rooms, toilets, facility for safe and adequate
drinking water as per scale prescribed in RTE Act was not made available in
schools though the required timeline expired since August 2012. While 33,499
to 50,400 posts of teacher remained vacant during 2009-14, rationalisation of
vacancies was not done and teacher pupil ratio in some test checked schools
remained as high as 1:187 and 1:272.
Administration of Grants-in-Aid (GIA) was deficient as GIA of ` 23.66 crore
was paid to ineligible teachers of 629 primary/ UP schools of the State.
While management of Mid-day Meal (MDM) Scheme remained ineffective,
MDM was served in 191 ineligible schools, MDM rice of 105.98 MT was
misappropriated, management of fund remained poor due to advances of
` 252.29 crore remaining unadjusted/ unrecovered for years, blockage of
` 28.80 crore for years etc. Inspection and monitoring mechanism was poor.
(Paragraph 2.2)
3