Download TABLE OF CONTENTS CHAPTER I: SOCIAL SECTOR Education (Mid-Day-Meal Scheme)

TABLE OF CONTENTS
Paragraph(s)
Preface
Executive Summary
Page(s)
vii
ix
CHAPTER I: SOCIAL SECTOR
Introduction
Planning and conduct of Audit
EDUCATION (School) DEPARTMENT
1.1
1.2
1
1
National Programme of Nutritional Support to Primary
Education (Mid-Day-Meal Scheme)
1.3
3
1.4
33
Introduction
2.1
Planning and conduct of Audit
2.2
INDUSTRIES AND COMMERCE DEPARTMENT
Functioning of Industrial Training Institutes in Tripura
2.3
SCIENCE, TECHNOLOGY AND ENVIRONMENT DEPARTMENT
Effectiveness in the functioning of Tripura State Pollution
2.4
Control Board
PUBLIC WORKS DEPARTMENT (Roads and Buildings)
Avoidable expenditure
2.5
Blockade and diversion of SPA funds
2.6
Extra expenditure on construction of bridge
2.7
PUBLIC WORKS DEPARTMENT (Water Resources)
Loss due to non-recovery of mobilisation advance
2.8
PUBLIC WORKS DEPARTMENT (Roads and Buildings)
Avoidable expenditure
2.9
Loss due to injudicious rejection of first call of tender
2.10
35
35
RURAL DEVELOPMENT DEPARTMENT
Fraudulent drawal and misappropriation of Government funds
CHAPTER II: ECONOMIC SECTOR
36
68
96
98
100
102
103
104
CHAPTER III: ECONOMIC SECTOR (State Public Sector Undertakings)
Overview of State Public Sector Undertakings
FOREST DEPARTMENT
Tripura Forest Development & Plantation Corporation Limited
POWER DEPARTMENT
Avoidable payment of interest
Extra expenditure
3.1
107
3.2
121
3.3
3.4
158
159
CHAPTER IV: REVENUE SECTOR
General
Trend of revenue receipts
Tax Revenue
4.1
4.1.1
4.1.1(a)
i
161
161
161
Paragraph(s)
Page(s)
CHAPTER IV: REVENUE SECTOR
Non-Tax Revenue
Analysis of arrears of revenue
Arrears in assessment
Evasion of tax detected by the department
Pendency of Refund Cases
Response of the Departments/Government towards audit
Failure of senior officials to enforce accountability and protect
the interest of the State Government
Departmental Audit Committee Meetings
Response of the Departments to the draft audit paragraphs
Follow up on Audit Reports – summarised position
Analysis of the mechanism for dealing with the issues raised by
Audit
Position of Inspection Reports
Recovery of accepted cases
Action taken on the recommendations accepted by the
Departments/Government
Audit Planning
Results of Audit
Coverage of this Report
REVENUE (Land Record & Settlement) DEPARTMENT
IT Audit of computerisation of Land Records
FINANCE (Excise & Taxation) DEPARTMENT
Short-levy of Tax
Unjust enrichment of Bonded Warehouses
4.1.1(b)
4.1.2
4.1.3
4.1.4
4.1.5
4.1.6
4.1.6.1
162
163
163
164
164
165
165
4.1.6.2
4.1.6.3
4.1.6.4
4.1.7
166
167
167
168
4.1.7.1
4.1.7.2
4.1.8
168
169
169
4.1.9
4.1.10
4.1.11
170
170
171
4.2
172
4.3
4.4
186
187
CHAPTER V: FOLLOW UP OF AUDIT OBSERVATIONS
Follow up action on earlier Audit Reports
Follow-up of Performance Audit Reports
Monitoring
Outstanding Inspection Reports
ii
5.1
5.2
5.3
5.4
189
191
197
198
APPENDICES
Particulars
Appendix No.
Page(s)
Statement showing schools where actual number of children
availing MDM on the day of visit was significantly lower as
compared to the data fed in the feeding register by the respective
schools
Statement showing schools/centres covered under MDM
Statement showing schools siphoning food grains
Statement showing schools where foodgrain was found short on
the day of visit
Statement showing rice damaged (in Kg) in the Schools
Statement showing list of schools where LPG subsidy is
suspected to have been misapproprited
Statement showing details of testing facilities available in the
Board’s laboratory
Statement showing list of equipment required for water/waste
water analysis as per Appendix-D (a) of guidelines for
recognition of environmental laboratories under the EP Act
Statement showing list of specific equipment required for
hazardous waste analysis as per Appendix-D (b) of guidelines for
recognition of environmental laboratories under the EP Act
Statement showing list of equipment required for air analysis as
per Appendix-G of guidelines for recognition of environmental
laboratories under the EP Act
Statement showing list of equipment required for water/waste
water analysis as per Appendix-B of guidelines for recognition of
environmental laboratories under the EP Act
Statement showing details of laboratory equipments procured for
three zonal laboratories
Statement showing cases of delays in issue of consent
1.3.1
201
1.3.2
1.3.3
1.3.4
202
203
204
1.3.5
1.3.6
206
208
2.4.1
209
2.4.2 (a)
210
2.4.2 (b)
211
2.4.2 (c)
212
2.4.2 (d)
213
2.4.3
215
2.4.4
216
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APPENDICES
Particulars
Appendix No.
Page(s)
Statement showing status of ETPs installed in the industries and
number of inspections conducted during 2010-15
Statement showing compliance criteria as per MSW rules adopted
by the ULBs
Statement showing sanctioned strength and men-in-position of
the TSPCB
Statement showing the extra expenditure incurred due to
execution of balance work by second contractor at high rate
Statement showing investments made by State Government in
PSUs whose accounts are in arrears
Summarised financial position and working results of
Government companies and Statutory Corporations as per their
latest finalised financial statements/accounts
Financial position of Tripura Forest Development & Plantation
Corporation Ltd. for the period from 2010-11 to 2014-15
Working results of Tripura Forest Development & Plantation
Corporation Ltd. for the period from 2010-11 to 2013-14
Statement showing year-wise production of rubber by TFDPCL
vis-à-vis targets (in MT)
Statement showing revised target for the year 2014-15 based on
yield potential of trees
Statement showing extent of area of plantations managed by the
TFDPCL
Statement showing value of production lost due to absenteeism of
tappers
Statement showing cost effectiveness of rainguarding considering
an estimated loss of 30 days production due to rain
Statement showing vacancies in the staff strength of Project
Guards, Corporation Rangers and Corporation Foresters during
the period from 2010-11 to 2014-15
Statement showing incentive system in vogue in the Company
(w.e.f. 01.04.2011
Statement showing working results of Industrial Estate,
Anandnagar
Activity flowchart in Industrial Estate, Anandnagar
Statement showing loss of revenue due to low efficiency in
operation of Centrifuging Factory of TFDPCL
Calculation of loss due to production of lower grade ISNR during
2014-15
Calculation showing approximate savings in labour cost for
processing of sheet rubber by using electrical roller machine for
the year 2014-15
2.4.5
220
2.4.6
225
2.4.7
226
2.7.1
227
3.1.1
229
3.1.2
231
3.2.1
234
3.2.2
235
3.2.3
236
3.2.4
237
3.2.5
238
3.2.6
239
3.2.7
240
3.2.8
241
3.2.9
242
3.2.10
243
3.2.11
3.2.12
244
245
3.2.13
246
3.2.14
247
iv
APPENDICES
Particulars
Appendix No.
Page(s)
Comparative statement for procurement of 63 KVA Distribution
Transformers after considering loss factors as per type test report
Statement showing Revenue circle wise number of cases delayed
in finalisation of mutation
Statement showing Revenue circle wise number of mutation
cases pending
Statement showing numbers of cases delayed in registration
Statement showing the cases of more area shown in database
against plot (in comparison with manual survey data maintained
at Tehasils)
Statement showing the cases of less area shown in database
against plot (in comparison with manual survey data maintained
at Tehasils)
Statement showing Revenue circle wise numbers of cases having
duplicate plot number
Statement showing Revenue Circle wise area of land as “zero” or
negative value
Statement showing Revenue Circle wise number of cases where
Landowner’s status left blank or wrong
Statement showing short levy of VAT, interest and
penalty due to concealment/escapement of turnover by
the dealers
Statement showing levy of penalty
Calculation of penalty
Statement showing calculation of interest payable on the
difference of taxable return as calculated by Assessing
Authority and Audit
Statement showing position of closing stock of Indian Made
Foreign Liquor (IMFL) and Beer in Bonded Warehouses
3.4.1
248
4.2.1
249
4.2.2
251
4.2.3
4.2.4 (a)
253
254
4.2.4 (b)
255
4.2.5
256
4.2.6
257
4.2.7
258
4.3.1
259
4.3.1(i)
4.3.1(ii)
4.3.3
261
261
262
4.4.1
263
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