Mail News Service
\nImphal, July 10 : Utilization Certificates in respect of 1,659 grants and loans paid during 2007-11 involving Rs 693.95 crore were in arrear as of March 2011. There were also delays in placement of Separate Audit Reports to Legislature and significant arrears in finalization of accounts by the Autonomous Disrict Council (ADC)\/Autonomous Bodies.
\nReport of the Comptroller and Auditor General of India (Report No. 2)Performance Review (Civil) Elementary Education (Department of Education (Schools)) Performance audit of Elementary Education covering two schemes\/programmes viz. Sarva Shiksha Abhiyan (SSA) and Mid-Day-Meal scheme revealed that SSA was being implemented without proper planning and without carrying out household survey and pre-project activities. There were also short release of fund, delay in release of fund and diversion of fund in implementation of the scheme. The review also revealed that teachers were posted in school with zero enrolment and there were schools where no teacher was posted. Under MDM scheme, despite a trend of low attendance, foodgrains consumption for 100 per cent attendance was reported. Civil works taken up under these schemes suffered from many deficiencies\/irregularities due to which there were infrastructure gaps.
\nAudit of Transactions (Civil)
\nIrregularities in tender processing by ignoring the lowest bidder, non-maintenance of transparency and lack of strict economy led to a loss ofRs 14.80 lakh. (Minorities and Other Backward Classes Department).
\nDue to erroneous calculation of rate for piling of bore pile on higher side, the Government suffered a loss ofRs 2.69 crore. (Irrigation and Flood Control Department).
\nExemption of interest on mobilization advance paid to a firm engaged in a Sewerage Project led to undue benefit ofRs 52.15 lakh. (Public Health Engineering Department).
\nNon-recovery of interest of Rs 49 lakh for the advance paid to the firm and non-deduction of security deposit ofRs 94.05 lakh led to violation of terms of Agreement. (Power Department).
\nChief Controlling Officer based Audit
\n Chief Controlling Officer based Audit of Horticulture and Soil Conservation Department Review of the functioning of the Department of Horticulture and Soil Conservation revealed that all the progeny orchards, except Regional Potato Farm, Mao remained non-operational. The overall achievement in area expansion for vegetable and root crops undertaken by the Technology Mission was more than what was targeted during 2006-11. It was also noticed that Rs 48 lakh meant for construction of District Office, Kangpokpi was irregularly drawn on Form number TR 30 without vouchers.
\nMAGFRUIT factory earned total revenue ofRs 0.90 lakh during 2006-11 after incurring expenditure of Rs 2.39 crore on inputs and pay and allowances of staff indicating lack of viability of the fruit processing unit. Against the All
\nIndia average potato production of 6.04 MT to 7.42 MT per acre, the Regional Potato Farm, Mao produced only 1.94 MT to 4.28 MT per acre during 2006-09 indicating poor performance of the farm.
\nRevenue Receipts
\nPerformance Audit on \u201cDeclaration forms in Inter State Trade and Commerce\u201d (Taxation Department) Review on \u201cDeclaration forms in Inter State Trade and Commerce\u201d revealed that Taxation Department had no mechanism in place for periodic review of the stock of forms held by it so as to ensure that old,
\nobsolete, defective or unused forms were either destroyed after obtaining the approval of the competent authority or otherwise secured so as to obviate the possibility of their misuse. The Department did not adopt enforcement measures like blacklisting of the dealers who had been found utilising invalid\/fake Declaration forms in the past and circulation of the names of such dealers among various units and States to establish the authenticity of Declaration forms. The information regarding dealers and Declaration
\nforms issued to the dealers were not uploaded on the TINXSYS website promptly. The Department had not installed any system of either verification of each and every Declaration form submitted by the dealers with the database available in the TINXSYS website before allowing exemption\/concession of tax or cross verification of the purchase values shown in the utilisation statement\/counterfoil of utilised \u2018C\u2019 forms issued to dealers with those in the database in the TINXSYS website while settling\/finalising the tax returns. Out of 16 modules developed by the Department, only one module was functional online. The TINXSYS website remained non-functional and inaccessible and statutory forms were not issued online.
\nPerformance Audit on \u201cComputerisation in the Motor Vehicle Department\u201d (Transport Department) Review of \u201cComputerisation in the Motor Vehicle Department\u201d revealed that though computerisation programme of VAHAN and SARATHI for registration of vehicles\/driving licenses started in six of the eight DTOs in December 2003 and completed in January 2011 after delays ranging from 12 to 41 months, commercial transport vehicles were not registered in VAHAN and neither was Enforcement Module implemented. Out of a total of 1,06,752 vehicles registered prior to implementation of \u2018VAHAN\u2019 software in the DTOs, backlog legacy data entry in respect of 78,000 vehicles i.e. 73 per cent, had been completed. Mandatory fields like address, father\u2019s name and engine number etc. were not captured in VAHAN in absence of validation controls in the software by allowing entry of incomplete records. No sale amount was entered in respect of 1215 personalised four wheeler vehicles purchased after 31 March 2011, resulting in manual collection of tax.<\/p>\n\n