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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 iii 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 v