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Annual Review on the working of Forest Divisions

for the year 2014-15

Office of the Accountant General (A&E), Himachal

Pradesh

Government of Himachal Pradesh

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TABLE OF CONTENTS

Sr. No. Page

No.

1 Executive Summary 1-5

2 Introduction 7

3 Part-I- Deficiencies noticed in Monthly Compiled Account

1 Computerization of accounts 9

2 Non Submission/Delayed Submission of Account 9-11

3 Reconciliation of Monthly Accounts Figures 13

4 Non submission of Original Vouchers 13

5 Remittances into Treasury 13-15

6 Forest Cheques 17-19

7 Balances outstanding under Inter Circle/Inter Divisional

Transaction

19

8 Non adjustment of Forest Advances 21

9 Non-recording of correct classification and other details in

accounts

21

10 Wanting documents 21

4 Part-II Audit Observation

1 Non achievement of financial targets 23

2 Rush of expenditure at the fag end of financial year 23

3 Non submission of utilization certificates 23

4 Irregular procurement of veterinary medicines, instrument and

Materials

23

5 Blockage of funds due to non-utilization of grant-in-aid and

material

25

6 Irregular grant of funds to the Gram Panchayats 25

7 Purchase of fodder and vegetable seeds without testing in the

laboratory on higher rates.

25

8 Irregular payment on account of house rent allowance, medical

reimbursement claims and family planning allowance

25

9 Non-deposit of accrued interest and receipt in the treasury 25

10 Late deposit of government Money 27

11 Non-accountal of petrol, oil & lubricants, livery articles and

material

27

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12 Irregular purchase of goats 27

13 Overpayment due to wrong fixation of pay 27

14 14 Non-adjustment of travelling allowance, contingent advance and

leave

travelling concession

27

15 Irregular payment of salary, pay arrear and wages 29

16 Drawl of funds in advance 29

17 Non compounding of forest cases 29

18 Unfruitful expenditure on construction 29

19 Irregular payment of stationery articles. 29

20 Incurring of expenditure in uncontrolled manner 29

21 Non recovery of 2% of project cost 31

22 Non-realization of CAT Plan funds 31

23 Irregular diversion of funds 31

24 Non-utilization of 3allotted funds 31

25 Ineligible expenditure incurred on repair and maintenance 31

26 Undue favour to the contractor 31

27 Non-collection of performance security 33

28 Non deduction of tax at source 33

29 Execution of work without estimate 33

30 Non-production of original vouchers 33

31 Difference in budget allotment vis-à-vis reconciled expenditure 33

32 Irregular expenditure on salary paid to staff engaged on contract

after

retirement

35

33 Less-deduction of value added tax 35

34 Irregular expenditure incurred on procurement of knitting

Machines

35

35 Ineligible expenditure charged to project on account of running

and

maintenance of vehicle & building, purchase of stationery

articles and

travelling fare

35

36 Mis-appropriation of government money 37

37 Under utilization of funds resulted into non preparation of

working

plans

37

38 Irregular purchases of Silva Compasses 37

39 Illicit felling of trees 37

40 Non receipt of fee bidding documents 37

5 Part-III Outstanding Audit Paragraphs

41 Outstanding Paragraphs relating to local audit and inspection 39

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Executive Summary

The 49th

review on the working of Forest Divisions and Circles in Himachal Pradesh is

prepared with the objective of presenting an annual report to the State Government on the

functioning of these Divisions and Circles. The review contains the observations on accounts

maintained by these offices, deficiencies noticed in monthly accounts rendered by them to the

office of the Accountant General (A&E) and deficiencies found during the audit of these

offices by the office of the Principal Accountant General (Audit). The Forest Divisions and

Circles submit compiled monthly accounts to the office of the Accountant General (A&E) for

preparation of Annual Accounts of the State Government. The office of the Principal

Accountant General (Audit) Himachal Pradesh conducts the audit of these Divisions and

Circles.

The review highlights the deficiencies which were noticed in the monthly accounts for the year

2014-15 submitted to the office of Accountant General (A&E) as well as audit of the units

conducted by the office of the Principal Accountant General (Audit) during the year 2014-15.

The objective of the review is to bring the deficiencies in maintenance of accounts as well

functioning of the divisions to the notice higher authorities of the Government and to make

recommendations so the appropriate financial, administrative and technical controls are

exercised by the Forest Department.

The review consist of four parts viz. Part-I contain observations relating to accounts that were

noticed in the office of the Accountant General (A&E) Himachal Pradesh, Part-II contain audit

findings that were noticed during audit of these units by the office of the Principal Accountant

General (Audit), Himachal Pradesh, Part-III contains the positions of outstanding audit

objections raised by office of Principal Accountant General (Audit) HP and Part-IV contains

serious irregularities noticed during audit in 2014-15.

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The highlight of important observations incorporated in the review are as follows:

Part-I: Observations relating to accounts.

i) The Forest Department continues to render the Monthly Compiled Accounts to the

office of the AG (A&E) manually even though operations of treasuries have been

computerized in the State

A (i)

ii) The majority of Forest Divisions had not submitted their Monthly Compiled Accounts

to the office of AG (A&E) on time.

A (ii)

iii) Net unadjusted amount of Rs 19.24 crore (Cr.) under Head of Account “8782-103-01

Remittances” was outstanding as on 31 March, 2015.

B (i)

iv) Net unadjusted Cheques amounting to Rs 15.98 crore (Cr.) under Head of Account

“8782-00-103-02 Forest Remittance II Cheques” were outstanding as on 31 March,

2015.

B (ii)

v) The balance under Inter Circles/Inter Divisional Transactions amounting to Rs. 2.18

crore (Dr). under Head of Account “8782-00-103-04” was outstanding as on March,

2015.

B (iii)

PART-II-Observations relating to audit

i) Five divisions have failed to achieve financial Targets aggregating to Rs. 218.31 lakh.

(Para-1)

ii) It was noticed that an expenditure of Rs. 1208.12 lakh was incurred at the fag end of the

year 2014-15 in nine Divisions.

(Para-II)

iii) Thirteen divisions have not submitted utilization certificates amounting to

Rs. 493.85 lakh,

(Para-III)

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iv) Irregular grant of funds amounting to Rs. 64.47 lakh to Gram Panchayat was noticed in

the office of the Divisional Watershed Development officer Nurpur.

(Para-VI)

v) Four divisions have purchased fodder and vegetable seeds amounting to Rs. 151.63

lakh without testing them in Laboratory.

(Para-VII)

vi) Two Divisions have not deposited the amount of accrued interest and receipt of Rs.

20.11 lakh in treasury.

(Para-IX)

vii) In five Divisions, an expenditure of Rs 5.98 lakh incurred on purchase of petrol, oil

& lubricants but was not accounted for.

(Para-X1)

vii) An amount of Rs. 0.83 lakh was not adjusted on account of travelling allowance,

contingent advance and leave travelling concession in six divisions.

(Para-XIV)

ix) An amount of Rs. 209.86 lakh was incurred on irregular procurement of veterinary

medicines, instrument and materials revealed in seven division.

(Para-IV)

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Introduction

The 49th

Review on the working of Forest Divisions/Circle Offices of the Forest Department

in Himachal Pradesh contains the observations on accounts maintained by these offices as

well as deficiencies noticed in monthly accounts rendered by them to the office of the

Accountant General (A&E), Himachal Pradesh and deficiencies found during the audit of

these offices by the office of the Principal Accountant General (Audit), Himachal Pradesh.

The purpose of the review is to highlight irregularities, omissions and defects in the

maintenance of initial accounts by these Forest Divisions/ Circle office, and to communicate

them to the Sate Government. The review is intended to assist the State Government to take

suitable corrective measures to improve the working of Divisions/Circle offices.

The irregularities pointed out in the earlier reviews were still persisting and adequate action

was not taken by the departments to rectify them. Timely action is therefore called for to

set right the defects already pointed out and to enforce rules and regulations to minimize

the irregularities. The Government/Head of Department may take suitable and effective

steps to avoid their recurrences.

The number of divisions under Forest Department in the State at the end of March, 2014

was as under:

Number of

divisions at the

beginning of the

year

Number of

Defunct divisions

Number of

Newly Opened

divisions

Number of

divisions at the end of

March, 2015

89 1 nil 88

The review consist of four parts viz. Part-I contain observations relating to accounts that

were noticed in the office of the Accountant General (A&E) Himachal Pradesh, Part-II

contain audit findings that were noticed during audit of these units by the office of the Pr.

Accountant General (Audit), Himachal Pradesh, Part-III contains the positions of

outstanding audit objections raised by office of Pr. Accountant General (Audit) HP and

Part-IV contains serious irregularities noticed during audit 2014-15.

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PART-I- Deficiencies noticed in Monthly Compiled Account

This part contains observations about persistent and other common irregularities

noticed during checking of compiled monthly accounts received in the office of AG

(A&E) from various divisions.

1. Computerization of accounts

The Forest Divisions submit compiled accounts in paper form (hard copy) to the

office of the Accountant General (A&E), Himachal Pradesh. These accounts are

then entered manually into VLC system (the computerized system for processing

the accounts in the office of the Accountant General (A&E)), which involves

unnecessary loss of time and eventual delays. It is worthwhile to mention here that

the treasuries of the State Government have been computerized and major portion

of accounting data is being made available to the office of the Accountant General

(A&E), Himachal Pradesh, by these treasuries in digital form.

Recommendation:

The Forest Department should computerize the accounting functions and this will

help in speedy generation of accounts.

2. Non submission/ delayed submission of Accounts

As per H.P. Forest Manual Vol.II, Para 3.106, the Divisional Forest Officers should

submit the Monthly Compiled Accounts of the divisions by the 5th

of the following

month to which these relate, to the office of the Accountant General (A&E),

Himachal Pradesh and it has been further provided in Para 3.107, for special

reasons, the Divisional Officers may authorize a few days delay in the submission

of Accounts, but if they are not dispatched on or before the 8th

of the following

month, and for the month of March by 12th

of the following month an explanation

of the cause of delay must invariably be forwarded to the Accountant General on

that date.

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It was however, observed that most of the monthly accounts were received with the delay

ranging between one to five days and more and no reasons were given for the delay by

the divisions. The delay in receipt of accounts adversely affect the time schedules

prescribed for compilation/ submission of Annual/Monthly Accounts to the State

Government and preparation of the ancillary records being maintained in the office of

AG (A&E). The division wise dates of submission of Monthly Compiled Accounts for

the year 2014-15 are shown in Annexure-“A” and delay in submission of Monthly

Compiled Accounts for the year 2014-15 are also shown in Annexure-“B”

An abstract Statement culled out from Annexure-“B” portraying the delay in

submission of accounts during the year 2014-15 is shown in the following table:

Position of submission of Monthly Account

Months 04/14 05/14 6/14 7/14 8/14 9/14 10/14 11/14 12/14 1/15 2/15 3/15

1 Number of

divisions

which

submitted

accounts with

in due date

10 24 07 10 20 68 19 39 09 40 40 40

2 Number of

divisions

which

submitted

accounts late

by 01 to 05

days.

79 65 82 79 69 21

70

49 79 48 48 48

3

.

Total No. of

Divisions.

89 89 89 89 89 89 89 88 88 88 88 88

The matter regarding delay in receipt of accounts was taken up with the Department

from time to time. The delay in submission of monthly accounts to the office of the

Accountant General (A&E) is a matter of concern.

Recommendation

The divisions concerned should be instructed to observe the due dates of

submission of monthly accounts.

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3. Reconciliation of Monthly Accounts Figures

No amount has been kept under objection and there was no arrear in reconciliation

of expenditure during the year 2014-15. The amounts reconciled under various

Major Heads are detailed below:

(Figures in Rupees)

SL.No. Major Head Amount booked Amount Reconciled

1 0406 1,15,78,09,571.00 1,15,78,09,571.00

2 2406 4,30,23,29,597.00 4,30,23,29,597.00

3 2059 38,11,962.00 38,11,962.00

4 2402 5,83,50,503.00 5,83,50,503.00

5 2415 3,00,000.00 3,00,000.00

6 4216 59,00,000.00 59,00,000.00

7 4406 3,79,52,637.00 3,79,52,637.00

4. Non submission of Original Vouchers

As per Article 290 of Accounts Code Vol.III, a certificate is required to be attached

with each Classified Abstract (Expenditure) stating that the original vouchers of

payments above Rs. 1000/-, have been attached with the accounts. But some

divisions are sending only photocopies of vouchers with the accounts which was

irregular. These divisions had been reminded at regular intervals to submit original

vouchers along with accounts. It needs to be ensured that original vouchers are

invariably attached with the accounts, along with prescribed certificate.

Recommendation

Suitable instructions should be issued to the divisions directing them to follow codal

provisions while preparing monthly accounts.

5 Remittances into Treasury

As per Rule 10.1 of Accounting Rules for Treasuries 1992 a consolidated receipt in

“Form T.A. 12” for the Forest Remittances received and credited during the month

shall be furnished by the Treasury Officer on the 1st of the ensuing month to each of

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the officers dealing with the Treasury. Further, Forest Officers are required to

prepare schedules of revenue remitted into treasury and to record reference of these

items against entries in the last column of Form-15 as per Consolidated Treasury

Receipt (CTR). The compliance of these provisions by the Divisional Forest Officer

is intended to ensure that correct and complete figures are incorporated in the Forest

Accounts in respect of sums remitted into treasury. It was noticed that above

requirement of the rule, however, was not being fulfilled resultantly huge amount

under the Major Head 8782-103-01 was lying unadjusted for want of proper linkage

of challan number and date because the Forest Divisions did not record the Challan

No. and date of remittance of money into treasury in Form-15 (Dr), while rendering

accounts to the office of AG (A&E).

A statement of outstanding Credit and Debit up to March, 2015 and year wise

details from the year 2009-10 onwards is shown in the table below.

(Figures in Rupees)

Head of Account Year Credit

(Acknowledge)

Debit

(Form-15)

Net

Balance(Cr)

“8782”-00-103-01

Remittance”

Up to

2009

51,02,61,101.00 46,51,50,801.49

2009-10 40,23,228.00 1,18,000.00

2010-11 1145.00 1,60,223.00

2011-12 4182526.00 33,143.00

2012-13 23,3,87,064.00 1,92,824.00

2013-14 1,03,52,939.00 6,64,229.00

2014-15 10,66,81,231.00 1,51,248.00

G.Total 65,88,89,234.00 46,64,70,468.49 19,24,18,766.00

The DDO wise details of unadjusted receipt from April 2008 to March 2014 which

were deposited into treasury but not accounted for by divisional officers is given in

Annexure-“C”. The status of outstanding items as per records of this office of

AG(A&E) is being sent to the concerned divisions from time to time. The

outstanding balances, which include balances of previous year have not been

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cleared despite repeated references made by this office. No division has responded

to intimate the steps taken to clear these large outstanding items/balances under this

head.

Recommendation

It is suggested that Principal Chief Conservator of Forest may issue instructions to

reconcile the difference with this office on priority basis. The matter may also be

taken up with Director, Treasury and Accounts, if necessary.

6. Forest Cheques

An amount of Rs. 16,57,81,468.87 (Credit) and Rs 60,13,277.63 (Debit) under the

head “8782-00-103-02 Forest Remittance-II Cheques” were outstanding at the end

of March, 2015 The currency of cheques is three months and all cheques are

required to be cancelled after expiry of their currency period. The position of

outstanding Credit and Debit under this head up to year 2008 and thereafter the year

wise position since 2009-10 to 2014-15 is shown in the following table:

(Figures in Rupees)

The division-wise details of outstanding cheques for the period from 1990-91

onwards are shown in Annexure-“D”. The status of outstanding cheques as per

records of the office of AG (A&E) is being sent to the concerned divisions from

Head of Account Year Credit

(Issued Cheques)

Debit

(Encashed

Cheques)

Net Balance (Cr)

“8782”-00-103-02

Cheques

Up to 2009 2,05,52,064.87 60,13,277.63

2009-10 18,961.00

2010-11 96,699.00

2011-12 1,34,608.00

2012-13 1,95,109.00

2013-14 263,095.00

2014-15 14,45,20,932.00

G.Total 16,57,81,468.87 60,13,277.63 15,97,68,191.24

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time to time. The outstanding balances, which include balances of previous years,

have not been cleared despite repeated references made by this office from time to

time. It has also been observed that in the lists of cheques issued during the month,

Cheque Book number was not recorded by the divisions. The Cheque Book No. is

required to be quoted invariably in respect of all the cheques issued during the

month, as it helps to locate and pair the corresponding Debit/Credit. Necessary

instructions should be issued to all the divisions for compliance of these orders.

Recommendation:

The Divisional Officers should be directed to reconcile the outstanding cheques

with the office of AG (A&E) immediately and take necessary action to clear the

outstanding balances.

7. Balances outstanding under Inter Circle/Inter Divisional Transactions

The payments made for or on behalf of other Forest Officers and booked under the

head “ICT/IDT” in the Cash Accounts remain unadjusted till the credits in respect

of these debits are booked by responding Forest Officers in their accounts. In order

to liquidate the outstanding balances and to ensure incorporation of expenditure

under the final head of account, it is necessary that the credit should invariably be

booked in the following month and debit should not be raised without getting the

bills accepted from the concerned divisions/circles. Besides, full particulars of both

divisions along with month in which credits/debits were raised/accepted should be

given invariably in the account. It was noticed that the full particulars were

generally not being recorded in the Vouchers/Schedules. As a result an amount of

Rs 8,05,73,381/- (Credit) and Rs.10, 4,08,540/-(Debit) was awaiting adjustment at

the end of 2013-14. The details of outstanding balance in respect of ICT/IDT raised

by various divisions from 2003-04 to 2014-15 is given in Annexure-“E”.

Recommendation:

The Divisional Forest Officers should be directed to submit full particulars of the

both divisions alongwith month in which debits/credits were Raised/accepted.

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8. Non adjustment of Forest Advances

An amount of Rs. 11,07,074.02 paid by the Forest Department under the head

“8550”-101-Civil Advances, Forest Advances”, was outstanding at the close of the

year 2014-15. This could be due to the reason that the detailed adjustment bills for

the advances paid to the Range Officers, Contractors etc. are not being sent to the

Divisional Forest Officers in time for incorporation in the account.

Recommendation:

Necessary instructions need to be issued by the Principal Chief Conservator of

Forests to the subordinate offices, directing them to submit the adjustment bills on

time in order to avoid delay in adjustment of these advances. A report on advances

which remain outstanding for more than one month should be obtained from the

concerned divisions, along with an explanation for their non-adjustment. All the

Divisions should be directed to reconcile their balances and carry out adjustment of

the outstanding advances immediately.

9. Non -recording of correct classification and other details in accounts

It has been observed that complete and correct classification was not being recorded

by the divisions in their accounts. It is essential that in order to depict correct

picture of functioning of the Department, the correct classification and full details

are recorded in the accounts by the divisions. It has also been noticed that most of

the divisions did not recorded DDO code in their Monthly Cash Accounts.

Necessary instructions may be issued to all the divisions to record these details

invariably in their account.

Recommendation:

Instruction should be issued to all Divisional Officers to ensure that complete and

correct classification is recorded in the divisional accounts.

10. Wanting documents:

The details of un-encashed cheques and unadjusted revenue were not furnished by

the divisions in prescribed format along with the monthly Cash Account despite

repeated reminders.

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PART-II

AUDIT OBSERVATION

This part includes various defects and irregularities detected during inspection of the

Forest Divisions/Circles by the Office of the Principal Accountant General (Audit),

Himachal Pradesh and incorporated in inspection reports for the year 2014-15.

1 Non-achievement of financial targets

During test check of records of 6 divisions (Annexure-“F”) variation in achievement

of financial targets of Rs.238.15 lakh as per percentage fixed in project of Rs. 238.15

lakh appraisal document was noticed. Matter needs investigation and findings may

be intimated to Audit.

2 Rush of expenditure at the fag end of financial year

During test check of records of 14 divisions (Annexure-“G”) it was noticed that an

amount of Rs. 1103.16 lakh was drawn at the fag end of the year which needs

justification.

3 Non submissions of annual utilization certificates

During test check of records of 10 divisions (Annexure-“H”) it was noticed that

annual utilization certificates amounting to Rs. 128.78 lakh from various

implementing/executing agencies were outstanding. Effective steps need be taken

for obtaining these utilization certificates and compliance intimated to Audit.

4 Blockage of funds due to non-utilization of GIA/material

During test check of records of 10 divisions (Annexure-“I”) it was noticed that

funds to the tune of Rs. 18.19 lakh were blocked due to non-utilization of

GIA/material. The matter needs to be investigated and findings of the same

intimated to Audit.

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5 Irregularities in utilization of implementation funds/Grant-in-Aid by Gram

Panchayats

During test check of records of 2 divisions (Annexure-“J”) irregularities in

utilization of implementation funds/Grant-in-Aid by Gram Panchayats amounting to

Rs.15.67 lakh were noticed. Action may be taken as per rules and compliance

intimated to Audit.

6 Purchase of fodder and vegetable seeds without testing in laboratory

During test check of records of 4 divisions (Annexure-“K”) it was noticed that

fodder and vegetable seeds amounting to Rs. 69.25 lakh were purchased without

testing in laboratory. Matter may be investigated and compliance intimated to

Audit.

7 Non conducting of physical verification of stores

During test check of record in the office of DWDO Solan (Annexure-“L”) it was

noticed that physical verification of stores were not conducting which needs

justification.

8 Irregular payment on account of HRA/medical reimbursement claims/Family

Planning Allowance

During test check of records of 5 divisions (Annexure-“M”) it was noticed that

irregular payment on account of HRA/medical reimbursement claim/Family

Planning Allowance amounting to Rs. 0.34 lakh was made. Action may be taken as

per rules and compliance intimated to Audit

9 Non reconciliation with treasury

Test check of records of 6 divisions (Annexure-“N”) revealed that an amount of Rs.

332.47 lakh was not reconciled with treasury. Action may be taken for

reconciliation with treasury and compliance intimated to Audit.

10 Non accountal of Petrol/Material

During test check of record of 2 divisions (Annexure-“O”) it was noticed that

expenditure of Rs.1.19 lakh incurred on purchase of petrol/material was not

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accounted for. Action may be taken for adjustment and compliance intimated to

Audit.

11 Irregular procurement of Goats/Kuroiler chicks/equipments

During test check of record of 3 divisions (Annexure-“P”) it was noticed that

irregular expenditure of Rs.10.44 lakh was made on procurement of Goats/Kuroiler

chicks/equipments. Matter needs investigation and findings may be intimated to

Audit.

12 Overpayment of pay on account of grant of wrong increment/HRA

During test check of records of 3 divisions (Annexure-“Q”) it was noticed that

overpayment of pay on account of grant of wrong increment and incorrect grant of

HRA amounting to Rs. 0.22 lakh was made. Action may be taken as per rules and

compliance intimated to Audit.

13 Unfruitful expenditure on procurement and disbursement of un-useful article to

trainees

During test check of records in the office of the DWDO, Sujanpur (Annexure-“R”)

it was noticed that unfruitful expenditure on procurement and disbursement of un-

useful articles to trainees amounting to Rs. 0.84 lakh was made by DWDO. Matter

needs investigation and compliance intimated to Audi

14 Irregular expenditure on account of deployment of regular staff against post

sanctioned on contractual basis

During test check of records in the office of the DWDO, Sujanpur (Annexure-“S”)

it was irregular expenditure on deployment of regular staff against the post

sanctioned on contractual basis amounting to Rs. 2.45 lakh was made. Action may

be taken as per rules and compliance intimated to Audit.

15 Non adjustment of expenditure of attached vehicle

Test check of records in the office of the DWDO, Rampur Bushar (Annexure-“T”)

revealed that an amount of Rs. 0.08 lakh was not adjusted on account of attached

vehicle. Action may be taken as per rules and compliance intimated to Audit.

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16 Non-conducting of mandatory field inspection of plantation and other

construction work

During test check of records in the office of the CPD, Solan (Annexure-“U”) it was

noticed that inspection of plantation and other construction works involving Rs.

444.85 lakh had not been conducted by the officers responsible for inspection.

Matter needs investigation and compliance intimated to Audit.

17 Ineligible expenditure charged to project on account of maintenance of building,

running of vehicles and purchase of stationery articles.

During test check of records of 6 divisions (Annexure-“V”) it was noticed that

ineligible expenditure of Rs. 6.46 lakh account of maintenance of building, running

of vehicles for non-project activities and purchase of stationery articles was charged

to project. Matter needs investigation and compliance intimated to Audit.

18 Ineligible expenditure on purchase of coloured T.V.

During test check of record in the office of the CPD, Solan Credit No. 4131-IN

(Annexure-“W”) it was noticed that expenditure of Rs. 0.54 lakh had been made on

purchase of colour T.V. and expenditure was to charged to project which was not

permissible. Matter needs investigation and compliance intimated to Audit.

19 Use of Govt. vehicle for private journeys

During test check of records in the office of the CPD, Solan (Credit No. 4131-IN)

(Annexure-“X”) it was noticed that expenditure of Rs. 0.03 lakh was incurred on

account of use of Govt. vehicle for private journeys in excess of the permissible

limit and expenditure was not adjusted. Action may be taken as per rules and

compliance intimated to Audit.

20 Non-incurring of expenditure as per targets

Test check of records in the office of the RPD, Dharamshala (Annexure-“Y”)

revealed that expenditure of Rs. 8.78 lakh was not incurred as per targets which need

justification.

21 Irregular expenditure on civil work

During test check of records in the office of RPD Bilaspur (Annexure-“Z”) it was

noticed that expenditure of Rs. 5.28 lakh was incurred on civil work without

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approval of competent authority. Ex-post-facto approval of competent authority

may be obtained and compliance intimated to Audit.

22 Non-disposal of unserviceable material

During test check of records in the office of the RPD, Bilaspur (Annexure-“A-I”) it

was noticed that unserviceable material worth Rs. 0.41 lakh was not disposed of.

Effective steps may be taken to dispose of unserviceable material and compliance

intimated to Audit.

23 Unjustified expenditure on handling and custody of store

During test check of records in the office of the DWDO, Swarghat (Annexure-“B-

I”) it was noticed that unjustified expenditure on handling and custody of store

amounting to Rs. 0.96 lakh was made. Matter may be investigated and compliance

intimated to Audit.

24 Irregular retention of funds

Test check of records in the office of the DFO, (WL) Shimla (Annexure-“C-I”)

revealed that an amount of Rs. 1.20 lakh was retained irregularly. Matter may be

investigated and compliance intimated to Audit.

25 Late deposit of departmental receipt in treasury

During check of records in the office of the DFO, (WL) Shimla (Annexure-“D-I”) it

was noticed that departmental receipt amounting to Rs. 0.51 lakh was deposited late

in treasury. Matter may be looked into and compliance intimated to Audit.

26 Irregular expenditure on wages of daily wagers.

During test check of records in the office of the DWDO, Chuwari (Annexure-“E-I”)

it was noticed that expenditure of Rs. 2.26 lakh was incurred on wages of daily

wagers and was charged to project which was not permissible. Appropriate action

may be taken and compliance intimated to Audit.

27 Unfruitful expenditure on construction

During test check of records in the office of the DWDO Namhol (Annexure-“F-1”)

it was noticed that unfruitful expenditure of Rs. 4.58 lakh was incurred on

construction. Matter needs investigation and compliance may be intimated to Audit.

20

Part -III

Outstanding Audit Paragraphs

28 Outstanding Paragraphs relating to local audit and inspection

Audit and Inspection reports on expenditure and receipt of different forest divisions

indicate that 1831 paras of 37 DDOs from 1969-70 to 2012-13 of receipt side and

670 paras of 54 DDOs of expenditure side from 1980-81 onwards were outstanding

for settlement (Statement ‘F’ & Annexure-“G-I”). Effective steps may be taken for

the expeditious settlement of these old outstanding paragraphs.

As per objection books of Central Audit, 3039 items involving an amount of Rs. 4,

49,56,578 (Statement-“D”) are outstanding for settlement.

Due to inadequate action/response of the concerned DDOs to take timely and

adequate action, these items are outstanding for settlement. Effective steps may be

taken for the settlement of old central audit objections.

Part-IV

Serious/important irregularities noticed during local audit of forest divisions in 2013-14

(Statement-C)

-NIL-

Sr. Accounts Officer.

(Forest Accounts)

21

Annexure ‘A’

Non achievement of financial targets

Sr. No. Unit Para Month of audit Amount (Rs.

in lakh)

1. Chief Project Director Solan 1 08/2014 0.00


3. DWDO Rampur Bhushar 1 09/2014 61.48

4. DWDO Mandi 3 09/2014 56.89

5. RPD Dharamshala 1 09/2014 16.99


7. RPD Bilaspur 2 08/2014 4.67

TOTAL 218.31

Assistant Audit Officer

22

Annexure ‘B’

Rush of expenditure at the fag end of financial year

Sr. No. Unit Para No. Month of audit Amount (Rs.

in lakh)

1. DWDO Rampur Bushar 3 09/2014 173.9

2. DWDO Swarghat 1 09/2014 67.12



5. RPD Bilaspur 1 08/2014 9.9

6. RPD Bilaspur 4 08/2014 5.04

7. DWDO Nurpur 4 09/2014 449

8. DWDO Sujanpur 3 08/2014 0.00

9. DWDO Sujanpur 6 08/2014 30.28

10. DWDO Kullu 1 08 & 09/2014 113.89

11. DWDO Mandi 1 09/2014 174.26

12. DWDO Namhol 1 08/2014 157.92

13. DWDO Namhol 1 08/2014 12.02

TOTAL 1208.12


23

Annexure ‘C’

Non submission of utilization certificates

Sr. No. Unit Para

No.

Month of audit Amount (Rs.

in lakh)

1. DWDO Renukaji Nahan 3 08/2014 9.89

2. DFO (Wild Life) Sarahan 7 03/2015 2

3. Pr.CCF (Wild Life) Shimla 6 07/2014 199

4. DWDO Namhol 2 08/2014 97.14

5. DWDO Namhol 5 08/2014 7.58


7. DWDO Solan 1 08/2014 2.92

8. DWDO Swarghat 5 09/2014 11.66

9. DWDO Chuwari 3 09/2014 3.88

10. DWDO Nurpur 3 09/2014 10.41

11. DWDO Sujanpur 5 08/2014 12.16

12. DWDO Kullu 3 09/2014 36.43

13. DWDO Kullu 6 09/2014 19.52

14. DWDO Banner dharamshala 8 09/2014 38.78

15. DWDO Mandi 4 09/2014 16.63

TOTAL 493.85


24

Annexure'D'

Irregular procurement of veterinary medicines, instrument & materials


in lakh)

1. DWDO Chuwari 5 09/2014 6.74

2. DWDO Sujanpur 2 08/2014 6.38

3. DWDO Banner Dharamshala 4 09/2014 8.01

4. DWDO Chuwari 2 09/2014 80.61


6. Pr.CCF (Wild Life) Shimla 4 07/2014 1.42

7. CCF (Forest) (Wild Life)

(South) Shimla

1 08/2014 0.28

8. DWDO Swarghat 4 09/2014 7.54

TOTAL 209.86


25

Annexure ‘E’

Blockage of funds due to non-utilization of grant-in-aid and material

Sr.

No.

Unit Para Month of audit Amount (Rs.

in lakh)


2. DWDO (Wild Life) shimla 2 02/2015 1.03

3. DWDO Solan 4 08/2014 0.15

4. Conservator of Forest (Circle)

Mandi

2 01/2015 18.17

5. DWDO Nurpur 5 09/2014 0.85

TOTAL 21.38


26

Annexure ‘F’

Irregular grant of funds to Gram Panchayats


in lakh)

1. DWDO Nurpur 1 09/2014 64.47


27

Annexure ‘G’

Purchase of fodder and vegetable seeds without testing in the laboratory and on

higher rates


in lakh)

1. DWDO Chuwari 4 09/2014 16.56

2. DWDO Nurpur 2 09/2014 101.76

3. DWDO Sujanpur 1 08/2014 14.17

4. DWDO Baner Dharamshala 3 09/2014 15.22

5. DWDO Baner Dharamshala 5 09/2014 3.92

TOTAL 151.63


29

Annexure ‘H’

Irregular payment on account of house rent allowance, medical reimbursement

claims and family planning allowance


in lakh)

1. CCF Great Himalayan National

Park Shamshi (Kullu)

2 01/2015 0.27


(South) Shimla

5 08/2014 0.37

3. Conservator of Forest Nahan 4 12/2014 0.16

4. CCF Great Himalayan National

Park Shamshi (Kullu)

1 01/2015 628.44

TOTAL 629.24


30

Annexure ‘I’

Non-deposit of accrued interest and receipt in the treasury


in lakh)

1. DFO (Wild Life) Sarahan 3 03/2015 18.87

2. DFO (Wild Life) Chamba 5 02/2015 1.24

TOTAL 20.11


31

Annexure ‘J’

Late deposit of government Money


in lakh)



32

Annexure ‘K’

Non-accountal of Petrol, oil & lubricants, livery articles and Material


in lakh)

1. CCF (Forest) (wild Life) (South)

Shimla

2 08/2014 0.04


3. Joint Director (DFO) Training

Centre & Ranger College

Sundernagar

3 01/2015 0.61



TOTAL 5.98


33

Annexure ‘L’

Irregular purchase of goats


in lakh)



34

Annexure ‘M’

Overpayment due to wrong fixation of pay

Sr. No. Unit Para Month of audit Amount (Rs. in

lakh)



3. DWDO Solan 5 08/2014 0.04

4. DWDO Swarghat 6 09/2014 0.12

5. DWDO Kullu 5 09/2014 0.14

6. DWDO Mandi 6 09/2014 0.1

TOTAL 0.57


35

Annexure ‘N’

Non-adjustment of travelling allowance, contingent advance & leave travelling

concession


lakh)

1. CCF Great Himalayan

National Park Shamshi

(Kullu)

3 01/2015 0.12


3. Chief Project Director

Solan

5 08/2014 0.1

4. Conservator of Forest

(Circle) Mandi

4 01/2015 0.07


6. Joint Director (DFO)

Training Centre & Ranger

College Sundernagar

4 01/2015 0.1



College Sundernagar

5 01/2015 0.07

TOTAL 0.83


36

Annexure ‘O’

Irregular payment of salary, pay arrear & wages


lakh)

1. Conservator of Forest

Nahan

1 12/2014 13.08

2. DFO (Research)

Sundernagar

2 01/2015 6.49

3. DFO (Wild Life) Shimla 3 02/2015 2.77

4. DFO (Workplan) Karsog

Sundernagar Distt. Mandi

1 03/2015 2.42

5. Add. Pr. CCF (WP &

Settlement) Mandi

2 11 & 01/2015 0.24



college Sundernagar

2 01/2015 31.83

TOTAL 56.83


37

Annexure ‘P’

Drawl of funds in advance


in lakh)



38

Annexure ‘Q’

Non compounding of forest cases


in lakh)



TOTAL 24.47


39

Annexure ‘R’

Unfruitful expenditure on construction


in lakh)


2. DFO(Research) Sundernagar 3 01 to 02/2015 1.51


TOTAL 65.56


40

Annexure ‘S’

Irregular payment of stationery articles


in lakh)



41

Annexure ‘T’

Incurring of expenditure in uncontrolled manner


in lakh)



42

Annexure ‘U’

Non recovery of 2% of project cost


in lakh)

1. DFO (Wild Life) Sarahan 1 03/2015 636

2. DFO (Wild Life) Shimla 5 02/2015 0.00

TOTAL 636


43

Annexure ‘V’

Non-realization of CAT Plan funds


in lakh)



44

Annexure ‘W’

Irregular diversion of funds


in lakh)

1. DWDO Namhol 3 08/2014 4.98


Mandi

1 01/2015 500

TOTAL 504.98


45

Annexure ‘X’

Non-utilization of 45allotted funds


in lakh)


Mandi

3 01 /2015 10.3


46

Annexure 'Y'

Ineligible expenditure incurred on repair and maintenance


in lakh)

1. RPD Bilaspur 3 08/2014 0.19

2. DWDO Chuwari 6 09/2014 0.42


TOTAL 1.4


47

Annexure'Z'

Undue favour to the contractor


in lakh)


Centre & Ranger college

Sundernagar

1 02/2015 218


48

Annexure 'A-1'

Non-collection of performance security


in lakh)



49

Annexure'A-2'

Non-deduction of tax at source


in lakh)



50

Annexure'A-3'

Execution of work without estimates


in lakh)

1. DFO (WL) Chamba 3 02/2015 11.5


51

Annexure 'A-4'

Non-production of original vouchers


in lakh)


(South) Shimla

4 08/2014 0.97

2. DFO (workplan) Karsog

Sundernagar Distt. Mandi

2 03/2015 0.22

TOTAL 1.19


52

Annexure 'A-5'

Difference in budget allotment vis-à-vis reconciled expenditure


in lakh)



TOTAL 0.94


53

Annexure'A-6'

Irregular expenditure on salary paid to staff engaged on contract after retirement


in lakh)



54

Annexure'A-7'

Less deduction of value added tax


in lakh)

1. DWDO Swarghat 2 09/2014 0.11

2. DWDO Kullu 2 09/2014 0.65

3. DWDO Mandi 2 09/2014 1.18

TOTAL 1.94


55

Annexure'A-8'

Irregular expenditure incurred on procurement of knitting Machines


in lakh)

1. DWDO Sujanpur 4 08/2014 0.09


56

Annexure'A-9'

Ineligible expenditure charged to project on account of running and maintenance of

vehicle & building, purchase of stationery articles and travelling fare


in lakh)





5. DWDO soaln 2 08/2014 0.11

TOTAL 3.82


57

Annexure'A-10'

Mis-appropriation of government money


in lakh)

1. DFO (Research) Sundernagar 4 01 to 02/2015 0.04


Centre & Ranger college

Sundernagar

6 01/2015 0.02

TOTAL 0.06


58

Annexure'A-11'

Under utilization of funds resulted into non preparation of working plans


in lakh)


Settlement) Mandi

1 11 & 01/2015 125


59

Annexure'A-12'

Irregular purchases of Silva Compasses


in lakh)


Settlement) Mandi

3 11 & 01/2015 0.94


60

Annexure'A-13'

Illicit felling of trees


in lakh)



61

Annexure'A-14'

Non receipt of fee of bidding documents


in lakh)

1. DWDO Swarghat 3 09/2014 0.08


62

Statement ‘A’

Sr. No. Annexure Title of Para Amount

(Rs. in lakh)

1. A Non achievement of financial targets 218.31

2. B Rush of expenditure at the fag end of

financial year

1208.12

3. C Non submission of utilization

certificates

493.85

4. D Irregular procurement of veterinary

medicines, instrument and materials

209.86

5. E Blockage of funds due to non-

utilization of grant-in-aid and material

21.38

6. F Irregular grant of funds to the Gram

Panchayats

64.47

7. G Purchase of fodder and vegetable

seeds without testing in the laboratory

and on higher rates

151.63

8. H Irregular payment on account of

house rent allowance, medical

reimbursement claims and family

planning allowance

629.24

9. I Non-deposit of accrued interest and

receipt in the treasury

20.11

10. J Late deposit of government Money 0.23

11. K Non-accountal of petrol, oil &

lubricants, livery articles and material

5.98

12. L Irregular purchase of goats 13.1

13. M Overpayment due to wrong fixation

of pay

0.57

14. N Non-adjustment of travelling

allowance, contingent advance and

leave travelling concession

0.83

15. O Irregular payment of salary, pay

arrear and wages

56.83

16. P Drawl of funds in advance 31.56

17. Q Non compounding of forest cases 24.47

18. R Unfruitful expenditure on

construction

65.56

19. S Irregular payment of stationery

articles.

0.62

20. T Incurring of expenditure in

uncontrolled manner

91.68

21. U Non recovery of 2% of project cost 636

63

22. V Non-realization of CAT Plan funds 32.82

23. W Irregular diversion of funds 504.98

24. X Non-utilization of allotted funds 10.3

25. Y Ineligible expenditure incurred on

repair and maintenance

1.4

26. Z Undue favour to the contractor 218

27. A-1 Non-collection of performance

security

3.42

28. A-2 Non deduction of tax at source 0.09

29. A-3 Execution of work without estimate 11.5

30. A-4 Non-production of original vouchers 1.19

31. A-5 Difference in budget allotment vis-à-

vis reconciled expenditure

0.94

32. A-6 Irregular expenditure on salary paid to

staff engaged on contract after

retirement

3.54

33. A-7 Short-deduction of value added tax 1.94

34. A-8 Irregular expenditure incurred on

procurement of knitting Machines

0.09

35. A-9 Ineligible expenditure charged to

project on account of running and

maintenance of vehicle & building,

purchase of stationery articles and

travelling fare

3.82

36. A-10 Mis-appropriation of government

money

0.06

37. A-11 Under utilization of funds resulted

into non preparation of working plans

125

38. A-12 Irregular purchases of Silva

Compasses

0.94

39. A-13 Illicit felling of trees 16.87

40. A-14 Non receipt of fee bidding documents 0.08

Total 4881.38


64

Statement “B”

Details of offices (Units) audited during 2014-15 in respect of Forest Department

Sr. No. Name of Office Period

of Audit

Month/Year in which audited

1. DWDO Renukaji, Nahan 2014-15 August, 2014

2. DFO (WL) Sarahn 2014-15 March, 2015

3. DFO (WL) Shimla 2014-15 February, 2015

4. CCF Great Himalayan National Park

Shamshi (Kullu)

2014-15 January, 2015

5. Pr.CCF (WL) Shimla 2014-15 July, 2014

6. CCF (Forest) (WL) (South) Shimla 2014-15 July to August, 2014

7. CPD Solan 2014-15 August, 2014

8. DWDO Namhol 2014-15 August, 2014

9. DWDO Rampur Bushar 2014-15 September, 2014

10. DWDO Solan 2014-15 August, 2014

11. DWDO Swarghat 2014-15 September, 2014

12. RPD Dharamshala 2014-15 September, 2014

13. RPD Bilaspur 2014-15 August, 2014

14. DWDO Chuwari 2014-15 September, 2014

15. DWDO Nurpur 2014-15 September, 2014

16. DWDO Sujanpur 2014-15 August, 2014

17. DWDO Kullu 2014-15 August to September, 2014

18. DWDO Baner Dharamshala 2014-15 September, 2014

19. DWDO Mandi 2014-15 September, 2014

20. CCF Nahan 2014-15 December, 2014

21. CCF (Circle) Mandi 2014-15 January, 2015

22. DFO (Research) Sundernagar 2014-15 January to February, 2015

23. Add. Pr.CCF (WP & Settlement)

Mandi

2014-15 November to January, 2015

24. DFO (WL) Chamba 2014-15 February, 2015

25. Joint Dir. (DFO)TC&R College

Sundernagar

2014-15 January, 2015

26. DFO (WP) Karsog Sundernagar Distt.

Mandi

2014-15 March, 2015


65

Statement “C”

Important irregularities noticed during Local Audit of Forest Divisions in 2014-15.

----NIL----


Statement “D”

Statement showing outstanding Central Audit Objections for the period ended

March, 2015.

No. of items Amount (Rs.)

3235 4,46,71,163-00


(CASS-II)

66

Statement-E

Statement Showing the position of Loss of Revenue to

Government during 2013-14

Sr. No. Name of DFO No. of Paras Amount Involved

1. Chamba 3 805.35

2. Shimla 4 185.11

3. Lahaul at Keylong 1 19.33

4. Theog 5 97.85

5. Rohru 1 15.91

6. Seraj at Banzar 2 17.81

7. Parvati 3 241.55

8. Rajgarh 3 236.25

9. Poanta Sahib 3 20.13

10. Suket at Sunder Nagar 4 13.32

11. Karsog 5 81.24

12. Mandi 4 30.85

13. Hamirpur 2 10.11

14. Churah 1 473.01

15. Palampur 1 87.20

16. Nalagarh 4 79.79

17. Chopal 3 4.52

18. Kunihar 3 3.28

19. Nachan 1 7.32

20. Bharmour 1 50.81

21. Dalhousie 2 7.13

Total 56 2487.87


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