ANNUAL AUDIT PLAN Office of the Principal Accountant General …agarun.cag.gov.in/docs/annual_audit_plan/AAP 2018-19 Arunachal.pdf · Social Sector 14 Department 215 Audit Units Implementing

1

ANNUAL AUDIT PLAN

2018 - 19

Office of the Principal Accountant General

Arunachal Pradesh

2

Introduction

Arunachal Pradesh is situated in North Eastern part of India stretching between

longitude 91°30’E to and 97° and Latitude 26°30’N and 29°30’N. It spreads over an area of

83,743 Sq. Km touching the international boundaries with Bhutan (160km) in West, China

(1080 km) in the North, Myanmar (440km) in the South East and in the south it is linked with

the state of Assam. At present it has 21 districts with population of 13,83,727 of which 7,

13,902 are males and 6,69,815 female and a literacy rate of 65.38% as per 2011 Population

Census.

There are 78 departments under the state government Arunachal Pradesh. The final

budget of the State for the year 2016-17 was ₹ 16315.79 crore, out of which revenue and

capital receipts were ₹ 11779.57 crore and ₹ 1019.06, respectively, while revenue and capital

expenditure were ₹ 9394.54 crore and ₹ 1544.01 crore, respectively

3

APPRECIATION NOTE

1.1 Audit Objective

The objective of audit planning is to plan work at the macro level for optimum utilization of

audit resources and for specific audit assignments for their orderly conduct in an economical,

efficient and effective manner. It aims at prioritizing audit assignments with reference to

budget outlay, contemporaneous relevance, keeping in view the audit resources available.

1.2 The methodology/criterion adopted for preparation of Annual Audit Plan –

2017-18

1. The AAP has been framed up by adopting scientific methodology for risk

assessment giving due weightage to the significant parameters like materiality,

topicality, previous audit coverage et al. Selection of topics for Performance

Audit, Thematic Audit (Compliance Audit) and Compliance Audit has been

done by adhering to the said methodology across various sectors.

2. The availability of human resources was one of the important considerations

while firming up AAP. A balanced approach was taken in allocating available

manpower for conduct of Compliance audit, Performance audit, Central

Reviews, audit of Accounts, Training, Headquarters work etc.

3. Units under Compliance audit have been selected as per the risk associated with

them. The risk analysis was carried out at the stage of Apex Auditable Entities

and at the stage of audit units. The selection of audit units was done in vertical

manner starting from Directorates, covering zonal/circle offices, upto the

division level offices. The Implementing Units would be audited, based on a

sample selection, as a part of audit of their respective Audit units.

4. All apex units will be covered in a span of 3 to 5 years and all audit units will be

covered in a period of 5 to 8 years.

5. Topics were included in AAP 2017-18 after carrying out Pilot/feasibility study.

Justification for selections of topics under AAP 2017-18 have been given in the

Annexure- I.

6. While selecting topics for PA/TAs, suggestions of Headquarters have been taken

into consideration.

4

2. Human Resources

Sanctioned Strength Men-in-Position No. of Field

Audit

Parties

Total

Mandays

Available

Post Total HQs Field HQs Field Total

8

6293

Sr. AO/AO 13 No separate

strength for

HQs and Field

2 7 9

AAO/Supervis

or

26 5 14 19

Sr.

Auditor/Audit

ors

70 15 10 25

Total 109 22 31 53

3. Calculation of Mandays for Compliance Audit

Sl

No

Contents Calculation of mandays

1 Number of Mandays in a year per person 237

2 Less deduction to regulate present time allotment (14.44%)

as instructed wide Hqrs. Letter no. 176-22-PPG/2012(II) Dt.

11th July 2017

34

3 Net Mandays available for each Officer per annum 203

4 Officers available for field audit 31

5 Total Mandays available for all the Officers posted to field

audit for 2017-18

(203 X 31) = 6293 Mandays

6 Mandays allotted for 03 (three) Central Review @ 125/50

Mandays for each review

(2x125) + (1x50) = 300

Mandays

7 Mandays allotted for 02 (two) State Review @ 400Mandays

for each review

400 X 2 = 800 Mandays

8 Mandays allotted for 03 (three) Thematic Audit @ 250

Mandays for each audit

3x250=750 Mandays

9 Mandays allotted for Financial Audit (Commercial) 300

10 Mandays allotted for Financial Audit (State accounts) 90 Mandays

11 Total Mandays available for Compliance Audit (Only for

Transaction Audit)

( 6293 – 1850 – 300 – 90) =

4053 Mandays

4. Topics for Performance Audit/Thematic Audit proposed for AAP 2018-19

SL.

No.

Topics Mandays

Allotted

Performance Audit (Central)

1 Preparedness for implementation of Sustainable Development Goals

(SDG)

125

2 Functioning of University Grants Commission (Ministry of Human

Resource Development)

125

3 Ground Water Management and Regulation Scheme 50

Performance Audit (State)

4 Procurement and Distribution of Agricultural Inputs 400

5 Rural Infrastructure Development Fund (RIDF) – Rural Connectivity 400

5

Thematic Audit (State)

6 Rashtriya Madhyamik Shiksha Abhiyan 250

7 Namdapha National Park 250

8 Arunachal Pradesh Energy Development Agency (APEDA) 250

1850

5. Financial Audit (Commercial) Proposed for 2018-19

Sl.

No.

Units Mandays

1. National Institute of Technology, Yupia 40

2. North Eastern Regional Institute of Science & Technology,

Nirjuli

40

3. Rajiv Gandhi University, Doimukh 40

4. Central Institute of Himalayan Cultural Studies, Dahung 40

5. North Eastern Institute of Folk Medicine, Pasighat 40

6. Company Accounts (If received) 30

7. Multi Sub units of Central Autonomous Bodies (CABs) 20

8. Non Governmental Organisations (NGOs) 20

9. State Autonomous Bodies (Arunachal Pradesh Legal Services

Authority)

30

Total 300

Compliance Audit

6. Risk Assessment Methodology

a. Audit Universe: Apex Audit Entities (AAE) were defined and then all audit units and

implementing units were placed under respective AAE. AAE were further grouped

under respective sectors viz. Economic (Civil), Economic (Commercial), Social,

General and Revenue sectors.

b. Risk Profiling of AAEs: AAEs under each sector were categorized as High, Medium

and Low risk based on the risk assessment carried out on them. The overall risk

associated with the units were assessed as per the following parameters:

Sl. No. Attributes/Parameters Maximum Points

1. Trends of expenditure 5

2. Past Audit Findings 3

3. Audit coverage 1

4. Request from Government of India/State Finance Department 0.5

5. Media Reports/Complaints 0.5

Total 10

c. Risk Assessment scores of AAEs: Risk assessment scores for AAE under each sectors

were as under:

Sectors High Risk Medium Risk Low Risk

6

Economic (Civil) 5 and above Between 3 and 5 Below 3

Social 6 and above 5 Below 5

General 6 and above 5 Below 5

Revenue wing 6 and above 5 Below 5

d. Risk Profiling of audit units: Risk assessment was applied to individual units and based

on the points scored each unit were categorized as High, Medium and Low units. The

overall risk associated with the units were assessed as per the following parameters:

Economic/Social/General:




3. Audit coverage 1

4. Request from Government of India/State Finance Department 0.5


Total 10

Revenue:



2. Audit coverage 2

3. Request from Government of India/State Finance Department 1

4. Media Reports/Complaints 1

Total 10

e. Risk Assessment scores of Audit units: Risk assessment scores for AAE under each

sectors were as under:


Economic/Social/General/Revenue 5 and above Between 3 and 5 Below 3

Economic 7 and above Between 5 and 6 Below 5

Social 5 and above Between 3 and 5 Below 3

General 5 and above Between 3 and 5 Below 3

Revenue 5 and above Between 3 and 5 Below 3

f. Selection of Units: Priority were accorded to units under high risk AAEs in selection of

audit units. In addition, units were selected keeping in view the mandays allocated as

per 3 (b) above, vertical selection as per new compliance guidelines and in such as way

that all the units are covered in a period between 5 to 8 years and all AAEs, within a

period of 3 years.

g. Sector-wise distribution of mandays: Mandays are allocated in keeping with the

expenditure incurred across sectors.

a. Sector-wise expenditure for the financial year 2013-14 to 2015-16

7

b. Sector-wise allocation of Mandays:

Sector Mandays allotted In percentage (Approx)

Economic 2060 51 %

Social 1041 26 %

General 486 12 %

Revenue 369 09 %

Local Bodies 97 02 %

Total 4053 100 %

Economic

Social

General

Revenue

2393 (24%)

1019 (10%) 103 (1%)

6469 (65%)

8

7. Audit universe and risk profiling

Allocation of mandays across Sector and Audit units.

Sector AAE Total no of units

Total AAE Units Planned

Total Mandays H M L H M L

Economic

(51 %) 20 94 64 134 312 11 56 10 15 92 2060

Social (26

%) 14 42 41 132 229 9 24 11 8 52 1041

General (12

%) 12 24 26 33 95 5 11 7 0 23 486

Revenue (9

%) 7 17 18 102 144 3 17 3 5 28 369

Local Bodies

(2 %) 1 3 0 0 4 1 3 0 0 4 97

Total 54 180 149 401 784 29 111 31 28 199 4053

Note: Percentage indicates how total mandays have been distributed across sectors and categories

of units based on their risk perceptibility.

Apex Auditable Entities

Economic Sector

20 Department

292 Audit Units

Implementing Units

Social Sector

14 Department

215 Audit Units

Implementing Units

General Sector

12 Department

83 Audit Units

Implementing Units

Revenue Sector

7 Department

137 Audit units

Implementing Units

Local Bodies

1

Department

3 Audit Units

Implementing Units

Total

54

730

Inplementing Units

9

Apex Auditable Entities and audit units for transaction audit and distribution of mandays.

Economic Sector Total no. of units Units programmed

Total

units

Total

manday

s Sl

No

Apex Audit Entities

(AAE) H M L

Tot

al

Ape

x

Ma

nda

ys

H Man

days M

Ma

nda

ys

L Man

days

1 Public Works, Road &

Bridges 28 6 30 64 1 3 24 720 5 50 30 773

2 Rural Works 14 2 10 26 1 3 10 300 1 20 4 40 16 363

3 Water Resource

Department 12 2 5 19 1 3 8 240 3 30 12 273

4 Agriculture 5 10 5 20 1 0 1 0

5 Animal Husbandary&

Veterinary 1 8 10 19 1 3 1 30 6 120 8 153

6 Tourism 1 1 1 3 1 30 2 33

7 Horticulture 4 3 15 22 0 0

8

Department of Tirap ,

Changlang & Londing

Districts

0 1 1 1 3 1 20 2 23

9 Economics & Statistics 0 1 1 0 0

10 Fisheries 1 1 0 0

11

Industries, Skill

Development &

Employment Generation

1 26 27 0 0

12 Information Technology,

Science & Technology 2 2 1 3 1 30 2 33

13 Research 0 1 1 0 0

14 Textiles, Handloom &

Handicrafts 2 1 11 14 0 0

15 Trade & Commerce 1 1 0 0

16 Power (CAW) 9 8 10 27 1 3 5 150 1 20 1 10 8 183

17 State Transport (CAW) 12 3 15 0 0

18 Hydro Power

Development (CAW) 0 16 9 25 1 3 5 150 1 20 2 20 9 193

19 Coperation (CAW) 0 2 3 5 0 0

20 Supply and Transport

(CAW) 1 1 1 3 1 30 2 33

Total 94 64 134 292 11 30 56 1680 10 200 15 150 92 2060

Social Sector Total no. of units Units programmed

Total

units

Total

manday

s Sl

No

Apex Audit Entities

(AAE) H M L

Tot

al

Ape

x

Ma

nda

ys

H Man

days M

Ma

nda

ys

L Man

days

1

Public Health

Engineering & Water

Supply

13 5 10 28 1 3 12 360 5 50 18 413

2

Education (Elementary

Education, Secondary

Education, Higher &

Technical Education)

13 11 5 29 1 0 1 0

3

Urban Development,

Housing and Town

planning

2 2 15 19 0 0

4 Relief, Rehabilitation

and re-settlement 1 0 1 0 0

5 Rural Development 2 9 66 77 1 3 2 60 9 180 12 243

10

6 Food & Civil Supplies 1 0 18 19 1 3 1 30 3 30 5 63

7

Health (Health & Family

Welfare, Family Welfare

& Medical Education )

5 11 7 23 1 3 6 180 7 183

8

Social Justice,

Empowerment & Tribal

Affairs

2 0 9 11 1 3 2 60 3 63

9 Sports & Youth Services 1 1 2 0 0

10

Art &Cultural Affairs

and Karmik and

Adhyatmik Affairs

1 0 1 1 3 1 30 1 20 3 53

11 Directorate of Library 0 1 1 1 3 1 20 2 23

12 Labour 1 0 1 0 0

13 Finance Department 0 0 2 2 1 0 0 0

14 Administration of Justice 0 1 1 0 0

Total 42 41 132 215 9 24 24 720 11 220 8 80 52 1041

General Sector Total no. of units Units programmed

Total

units

Total

manday

s

Sl

No

Apex Audit Entities

(AAE) H M L

Tot

al

Ape

x

Ma

nda

ys

H Man

days M

Ma

nda

ys

L Man

days

1 General Administration 15 7 2 24 1 3 5 150 6 153

2 Election 1 5 15 21 0 0

3 Panchayat 1 1 1 3 1 30 2 33

4 Police and Prison 3 12 12 27 1 3 3 90 5 101 9 194

5

Secretariat

Adminstration&

Parliamentary Affairs &

Attached offices of the

Secretariat

2 2 1 3 1 30 1 20 3 53

6 Fire Protection and

Control 1 1 0 0

7 Gazetteers 1 1 0 0

8

Information & Public

Relation, Stationery and

Printing

1 1 2 1 3 1 30 1 20 3 53

9 Legal Metrology &

Consumer Affairs 1 1 0 0

10 State Information

Commission 1 1 0 0

11 APPSC 1 1 0 0

12 Training (Administrative

Institute ) 1 1 0 0

Total 24 26 33 83 5 15 11 330 7 138 0 0 23 487

Revenue Sector Total no. of units Units programmed

Total

units

Total

manday

s

Sl

No

Apex Audit Entities

(AAE) H M L

Tot

al

Ape

x

Ma

nda

ys

H Man

days M

Ma

nda

ys

L Mand

ays

1 State Tax 14 1 1 16 1 15 12 180 13 195

2 Excise 1 8 10 19 1 15 5 75 6 90

3 Land Management 1 1 14 16 0 0

4 Transport 4 14 18 0 0

5 Forests 4 47 51 1 8 3 36 5 40 9 84

6 Geology and Mining 1 15 16 0 0

7 State Lotteries 1 1 0 0

Total 17 18 102 137 3 38 17 255 3 36 5 40 28 369

11

Urban Local Bodies

(ULB) Sector Total no. of units Units programmed

Total

units

Total

manday

s Sl

No

Apex Audit Entities

(AAE) H M L

Tot

al

Ape

x

Ma

nda

ys

H Man

days M

Ma

nda

ys

L Mand

ays

1 ULBs 3 0 0 3 1 4 3 93 4 97

Total 3 0 0 3 1 4 3 93 0 0 0 0 4 97

Note: For PA/TA, the corresponding Apex Auditable Units involving three departments,

namely, Department of Agriculture, Department of Education and Department of Finance

have been included under the Compliance Audit without allocating mandays as mandays for

PA and TA are allocated separately at Para 3 of the Audit Plan.

8. Apex Auditable Entities Proposed for Compliance Audit and PA/TA under AAP

2018-19.

Sl

No Economic Social General Revenue

Local

Bodies

1 Public Works

Department

Public Health

Engineering and

Water Supply

General

Administration State Tax

Urban Local

Bodies

2 Rural Works

Department Health Department

Department of Police

and Prison Excise Tax

3 Water Resources

Department Rural Development

Secretariat

Administration &

Parliamentary Affairs

& Attached offices of

the Secretariat

Forests

4

Animal Husbandry

and Veterinary

Department

Art & Culture

Department of

Information and

Public Relation

5 Tourism

Department

Department of

Library

Department of

Panchayat

6

Department of

Tirap Changlang

and Longding

Department of Food

& Civil Supplies

7

Department of

Science and

Technology

Department of

Social Justice,

Empowerment &

Tribal Affairs

8

Department of

Hydro Power

Development

Department of

Education

9 Department of

Power

Department of

Finance

10 Department of

Supply & Transport

11 Department of

Agriculture

11 9 5 3 1

12

Economic Sector

9.1 Public Works Department (PWD)

Organisational Structure:

Details of the audit units and sub-audit units

Auditee types Number of formations

Apex Auditable Entity

Commissioner/Secretary (Controlling

Officer)

1

Audit Units

Chief Engineer (Head of Department) 8

Superintending Engineer (Circle officer) 9

Executive Engineer (Divisional Officer) 46

Implementing Units

Assistant Engineer (Sub-divisional

Officer)

115

Secretary, PWD

Chief Engineer

Superintendent Engineer

(Circle Office )

Executive Engineers

(Division Office)

Assistant Engineer

(Sub-Division Office)

13

Selection of units for audit plan:

Out of eight Chief Engineers, two CEs were covered last year under AAP 2017-18. It

is proposed to cover two CEs in 2018-19. This year following units are proposed for

Annual Audit Plan as per manpower availability and the risk associated with the units:

Apex Auditable

Entities

Sl.

No. Units Risk

Man

days

Secretary, PWD

1 Secretary, PWD 3

2 Chief Engineer, Eastern Zone L 10

3 Superintending Engineer, Tezu Circle L 10

4 EE, PWD Anini H 30

5 EE, PWD Namsai H 30

6 EE, PWD Tezu H 30

7 EE, PWD Hayuliang H 30

8 EE, PWD Roing H 30

9 Superintending Engineer, Jairampur Circle L 10

10 EE, PWD Kanubari H 30

11 EE, PWD Longding H 30

12 EE, PWD Khonsa H 30

13 EE, PWD Changlang H 30

14 EE, PWD Jairampur H 30

15 Chief Engineer, Western Zone L 10

16 Superintending Engineer, Rupa Circle L 10

17 EE, PWD Bomdila H 30

18 EE, PWD Dirang H 30

19 EE, PWD Jang H 30

20 EE, PWD Kalaktang H 30

21 EE, PWD Lumla H 30

22 EE, PWD Tawang H 30

23 Executive Engineer Sagalee Division PWD Sagalee H 30

24 Executive Engineer, Capital Division 'A' PWD, Itanagar H 30

25 Executive Engineer, Yazali PWD Division, Ziro H 30

26 Executive Engineer, Capital Division 'B' PWD, Itanagar H 30

27 Executive Engineer, Naharlagun PWD Division,

Itanagar H 30

28 Executive Engineer, PWD, Pakke Kessang H 30

29 Executive Engineer PWD., Seppa H 30

30 Executive Engineer Doimukh Division PWD, Doimukh H 30

Total 773

Note: Implementing Units would be audited, based on a sample selection, as a part of

audit of their respective Audit units.

14

9.2 Rural Works Department (RWD)





Secretary (Controlling Officer) 1

Audit Units


Chief Executive Officer 1

Superintending Engineer (Circle office) 3

Executive Engineer (Divisional Office) 19

Implementing Units


Office)

Office is in the process of obtaining

data

Secretary, RWD

Chief Engineer


(Circle Office )

Executive Engineers

(Division Office)

Assistant Engineer


Chief Executive Office

15


It is proposed to cover the two CEs of RWD in 2018-19. This year following units are

proposed for Annual Audit Plan as per manpower availability and the risk associated

with the units:

Apex Auditable

Entities Sl. No. Units Risk Man days

Secretary Rural

Works Department

1 Secretary Rural Works Department 3

2 Chief Engineer, Eastern Zone L 10

3 Superintending Engineer, Namsai Circle L 10

4 EE, RWD Khonsa H 30

5 EE, RWD Yingkiong H 30

6 EE, RWD Changlang H 30

7 EE, RWD Tezu H 30

8 EE, RWD Hawai H 30

9 Chief Engineer, Western Zone L 10

10 Superintending Engineer, Itanagar Circle L 10

11 EE, RWD Daporijo H 30

12 EE, RWD Seppa H 30

13 EE, RWD Singchung H 30

14 EE, RWD Ziro H 30

15 EE, RWD Tawang H 30

16 Executive Engineer, RWD, Bameng M 20

Total 363



16

9.3 Water Resources Department (WRD)






Audit Units


Superintending Engineer (Circle office) 3

Executive Engineer (Divisional Office) 15

Implementing Units


Office)

42

Secretary, WRD (Chief Controlling Officer)

Chief Engineer (Circle Office )


(Circle Office )

Executive Engineers

(Division Office)

Assistant Engineer


17


This year the following units of WRD are proposed for Annual Audit Plan as per

manpower availability and the risk associated with the units:

Apex Auditable


Secretary,

Water Resource

Department

1. Secretary, Water Resource Department 3

2. Chief Engineer (E/Z), WRD, Itanagar L 10

3. Superintending Engineer, Namsai Circle L 10

4. EE, WRD Bordumsa H 30

5. EE, WRD Tezu H 30

6. EE, WRD Hawai H 30

7. EE, WRD Longding H 30

8. Superintending Engineer, Daporijo Circle L 10

9. EE, WRD Daporijo H 30

10. EE, WRD Seppa H 30

11. EE, WRD Tawang H 30

12. EE, WRD Aalo H 30

Total 273



18

9.4 Animal Husbandry and Veterinary Department (AH & VD)






Audit Units

Director of AH & VD (Head of Department) 1

District AH & V Officer (Divisional Office) 19

Implementing Units

Veterinary Officer (Sub-divisional Office)


This year the following units of AH & VD are proposed for Annual Audit Plan as per

manpower availability and the risk associated with the units:

Apex Auditable


Secretary, AH &

VD

1. Secretary, AH & VD 3

2. Director, AH & VD H 30

3. Deputy Director, CLF, Nirjuli M 20

4. District Veterinary Officer, Tezu M 20

5. District Veterinary Officer, Changlang M 20

6. District Veterinary Officer, Ziro M 20

7. District Veterinary Officer, Pasighat M 20

8. Managing Director, Integrated Dairy Dev.

Project, Nirjuli M 20

Total 153

Secretary, AH & VD

(Chief Controlling Officer)

Director of AH & VD

(Head of Department)

District AH & V Officer (Division

Officer)

Veterinary Officer (Sub-Division

Office)

19

9.5 Department of Tourism

Organisational Structure

1.1.Details of the audit units and sub-audit units



Secretary,Tourism 1

AuditUnits

Director of Tourism(Head of Department) 1

DistrictTourism Officer (Non DDO)


This year the following units of Department of Tourism are proposed for Annual Audit Plan

as per manpower availability and the risk associated with the units:

Apex Auditable


Secretary,

Tourism

1. Secretary, Tourism 3

2. Director, Tourism H 30

Total 33

Secretary, Tourism


Director of Tourism


District TourismOfficer (Non-

DDO)

20

9.6 Department of Tirap, Changlang and Longding Affairs:





Secretary (Officer) 1

Audit Units

Director of (Head of Department) 1


This year the following units of Department of Tirap, Changlang and Longding Affairs are

proposed for Annual Audit Plan as per manpower availability and the risk associated with the

units:

Apex Auditable


Secretary, Tirap,

Changlang and

Longding Affairs

1. Secretary, Tirap, Changlang and Longding

Affairs 3

2. Director, Tirap, Changlang and Longding

Affairs M 20

Total 23

Secretary,of Tirap, Changlang and

Longding Affairs


Director of Tirap, Changlang and

Longding Affairs

(Head of the Department)


21

9.7 Science and Technology






Auditable Units

Director of Science and Technology 1

Director of Information Technology 1


This year the following units of Department of Science and Technology/IT Department are

proposed for Annual Audit Plan as per manpower availability and the risk associated with the

units:

Apex Auditable


Secretary,

Science and

Technology

1. Secretary, Science and Technology 3

2. Director, Science and Technology H 30

Total 33

Commissioner, Science and

Technology/IT Department

Director of Information

Technology

Director of Science and

Technology

22

9.8 Department of Hydro Power



Auditeetypes Number of formations



Officer)

1

Audit Units




Implementing Units


Officer)

The office is in the process of

obtaining data.


This year following units are proposed for Annual Audit Plan as per manpower

availability and the risk associated with the units:

Apex Auditable Sl. No. Units Risk Man days

Commissioner, Hydropower

Chief Engineer


(Circle Office )

Executive Engineers

(Division Office)

Assistant Engineer


23

Entities

Secretary,

Hydropower

Development

1. Secretary, PWD 2

2. Chief Engineer, Eastern Zone, Department

of Hydro Power Development

L 10

3. Superintending Engineer, Siang Basin,

Department of Hydro Power Development

M 20

4. Executive Engineer (Civil), Geku Civil

Division, Department of Hydro Power

Development

H 30

5. Executive Engineer (Civil), Rumgong Civil


Development

H 30

6. Executive Engineer (E&M), Pangin E&M


development.

H 30

7. Executive Engineer (E&M), Hawai E&M


Development

H 30

8. Executive Engineer (E&M), Lhou E&M


Development

H 30

182



24

9.9 Department of Power






Officer)

1

Audit Units




Implementing Units


Officer)


obtaining data


Out of eight Chief Engineers, two CEs were covered last year under AAP 2017-18. It

is proposed to cover two CEs in 2018-19. This year following units are proposed for


Secretary, Power

Chief Engineer


(Circle Office )

Executive Engineers

(Division Office)

Assistant Engineer


25

Apex Auditable


Secretary,

Power

1. Secretary, Power 2

2. Chief Engineer, Western Electrical Zone,

Department of Power

L 10

3. Superintending Engineer (E), APEC-1

Naharlagun Electrical Circle

M 20

4. Executive Engineer (E), Capital Electrical

Division, Department of Power

H 30

5. Executive Engineer, Zero Electrical


H 30

6. Superintending Engineer (E), APEC-1

Dirang Electrical Circle

L 10

7. Executive Engineer, Seppa Electrical


H 30

8. Executive Engineer, Tawang Electrical

Division, Department of Power.

H 30

9. Executive Engineer, Deomali Electrical

Division, Department of Power.

H 30

Total 192



26

9.10 Department of Supply & Transport





Secretary, Supply & Transport 1

AuditUnits

Director of Supply & Transport 1

Implementing Agencies

Asst/Joint Director of Suppy & Transport


This year the following units of Department of Tourism are proposed for Annual Audit Plan


Apex Auditable


Secretary, Supply

& Transport

1. Secretary, Supply & Transport 3

2. Director of Supply & Transport H 30

Total 33

Secretary, Supply &

Transport


Director of Supply & Transport


Asst/Joint Director of Suppy &

Transport

27

Social Sector

10.1 Public Health Engineering and Water Supply






Audit Units




Implementing Units


Officer)


obtaining data.

Secretary, PHE&WS

Chief Engineer


(Circle Office )

Executive Engineers

(Division Office)

Assistant Engineer


28


This year the following units of Department of PHE &WS are proposed for Annual

Audit Plan as per manpower availability and the risk associated with the units:

Apex Auditable Entities Sl. No. Units Risk Man days

Secretary, PHE & WS

1 Secretary, PHE & WS 3

2 Chief Engineer (Eastern Zone), PHE & WS L 10

3 Superintendent Engineer, Miao Circle L 10

4 Executive Engineer, Khonsa H 30

5 Executive Engineer, Bordumsa H 30

6 Superintendent Engineer, Pangin Circle L 10

7 Executive Engineer, Pasighat H 30

8 Executive Engineer, Yingkiong H 30

9 Chief Engineer (Western Zone), PHE & WS L 10

10 Superintendent Engineer, Yachuli Circle L 10

11 Executive Engineer, Koloriang H 30

12 Executive Engineer, Palin H 30

13 Executive Engineer, Ziro H 30

14 Executive Engineer,PHE Bomdila H 30

15 Executive Engineer, PHE Changlang H 30

16 Executive Engineer P.H.E.Roing H 30

17 Executive Engineer, P.H.E & W.S Divn. Seppa H 30

18 Executive Engineer P.H.E.Daporijo H 30

Total 413

29

10.2 Health Department




Apex auditable Entities


Audit units

Director, Health Services 1

Director, Family Welfare 1

Director, Training and Research 1

Mission Director, NHM 1

District Medical Officer 21

Implementing Units

CHC/PHC/Health Centres The Office is in the process of

obtaining data.


This year the following units of Department of Fisheries are proposed for Annual Audit Plan


Apex Auditable


Secretary, Health

1. Secretary, Health 3

2. Director, Health Services, Naharlagun H 30

3. Director, TRIHMS H 30

4. District Medical Officer, Bomdila H 30

5. District Medical Officer, Ziro H 30

6. District Medical Officer, Tezu H 30

7. District Medical Officer, Pasighat H 30

Total 183

Secretary, Health Department

Director, Health Services

Director, Family Welfare

Director, Training and Research

District Medical Officer

Mission Director, NHM

Medical Superintendent

30

10.3. Rural Development






Audit Units

Director of Rural Development (Head of

Department)

1

Project Director District Rural Development

Agency

14

Block Development Officer 72


This year the following units of Department of Rural Development are proposed for Annual


Apex Auditable


Secretary, Rural

Development

1. Secretary, Rural Development 3

2. Director of Rural Development H 30

3. Project Director District Rural

Development Agency, Roing M 20

4. Block Development Officer, Roing M 20

5. Block Development Officer, Hunli M 20

6. Block Development Officer, Dambuk M 20


Development Agency, Ziro M 20

8. Block Development Officer, Ziro-I M 20

9. Block Development Officer, Ziro-II M 20


Development Agency, Yupia H 30

11. Block Development Officer, Doimukh M 20

12. Block Development Officer, Sagalee M 20

Total 243

Secretary, Rural Development

Director of Rural Development


Project Director District Rural

Development Agency


Block Development Officer

31

10.4. Art and Culture Department




Auditable Entities


Audit Units

Director, Art and Culture 1

Director, Department of Karmik and

Adhyathmik affairs

1


This year the following units of Department of Art and Culture are proposed for Annual


Apex Auditable


Secretary, Art and

Culture

1. Secretary, Art and Culture 3

2. Director, Art and Culture H 30

3. Director, Department of Karmik and

Adhyathmik affairs M 20

Total 53

Secretary, Art and Culture

Director, Art and Culture

Director, Department of Karmik and

Adhyathmik affairs

32

10.5 Department of Library



Audit units Number of formations



Audit Units

Director, Library 1




Apex Auditable


Secretary,

Education

1. Secretary, Education 3

2. Director, Library M 20

Total 23

Secretary, Education

Director, Library

33

10.6.Department Food and Civil Supplies





Director, Library 1


This year the following units of Department of Food and Civil Supplies are proposed for


Apex Auditable


Secretary, Food

and Civil

Supplies

1. Secretary, Food and Civil Supplies 3

2. Director, Food and Civil Supplies H 30

3. District Food & Civil Supply Officer,

Yupia L 10


Bomdila L 10


Tawang L 10

Total 63

Secretary, Food and Civil Supplies

Director, Food and Civil Supplies

34

10.7 Department Social Justice, Empowerment & Tribal Affairs






AuditUnits

Director of Social Justice, Empowerment&

Tribal Affairs

1

Director of Women & Child Dev.Deptt.

Naharlagun

1




Apex Auditable


Secretary, Social

Justice,

Empowerment

& Tribal Affairs

1.

Secretary, Women & Child Development

Social Justice, Empowerment & Tribal

Affairs

3

2. Director of Social Justice, Empowerment &

Tribal Affairs H 30

3. Director of Women & Child Dev.Deptt.

Naharlagun H 30

Total 63

Secretary, Social Justice,

Empowerment & Tribal Affairs

Director of Social Justice, Empowerment& Tribal Affairs Deptt.,Naharlagun

Director of Women & Child Dev.Deptt. Naharlagun

35

General Sector

11.1 General Administration






Audit Units

Deputy Commissioner 23




Apex Auditable


Secretary, General

Administration

1 Secretary, District Administration 3

2 Deputy Commissioner (Including DPO),

Changlang H 30


Tezu H 30


Hawai H 30

5 Deputy Commissioner, Itanagar Capital

Complex H 123

6 Resident Commissioner, New Delhi H 30

Total 246

Secretary, GeneralAdministration

Deputy Commissioner of Districts

36

11.2. Department of Police and Prison





Secretary, Home Affairs 1

Audit Units

Director General of Police 1 Inspector General of Police (Non-DDO) 2 Dy. Inspector General of Police (Non-DDO) 5 (one Hqr and Four Zonal) Director of Prison, Itanagar 1 Director, FS(Non-DDO) 1 Principal, Police Training Centre, Banderdewa 1

Superintendent of Police, Telecom 1

Superintendent of Police (Divisional officer) 21





Secretary, Home

1 Secretary, Home Affairs 3

2 Director General of Police, Itanagar H 30

3 Superintendent of Police (TELE), Itanagar H 30

4 Superintendent of Police, Itanagar H 30

5 Director of Prison, Itanagar M 20

6 Superintendent of Police, Along M 20

7 Superintendent of Police, Tezu M 20

8 Superintendent of Police, Pasighat M 20

9 Principal, P.T.C. Banderdewa M 18

Total 191

Secretary, Home Affairs

Director General of Police

Inspector General of Police, Law

and Order Inspector General of Police,

Admn

Dy. Inspector General of Police, Hqrs Superintendent of Police

37

11.3. Secretariat Administration & Parliamentary Affairs & Attached offices

of the Secretariat




Apex Auditable Entities/Audit Units

Secretary, Secretariat Administration 1

Secretary , Parliamentary Affairs 1

Secretary, Legislative Assembly 1




Apex Auditable


Secretary,

Legislative

Assembly 1.

Secretary, Legislative Assembly H 30

2. Secretary , Parliamentary Affairs M 20

Total 50

Secretary,

SecretariatAdministr

ation

Secretary,

Parliamentary Affairs

Secretary, Legislative

Assembly

38

11.4. Department of Information and Public Relation





Secretary, Department of Information and

Public Relation

1

Audit Units

Director, Department of Information and

Public Relation

1

Director Stationery & Printing, 1




Apex Auditable


Secretary,

Department of

Information and

Public Relation

1. Secretary, Department of Information and

Public Relation 3

2. Director, Department of Information and

Public Relation H 30

3. Director Stationery & Printing, Naharlagun M 20

Total 53

Director, Department of Information

and Public Relation

Director Stationery & Printing

Secretary, Department of Information and

Public Relation

39

11.5 Department of Panchayat





Secretary, Panchayat 1

Audit Units

Director of Panchayat 1




Apex Auditable


Secretary,

Panchayat

1. Secretary, Panchayat 3

2. Director of Panchayat H 30

Total 33

Director of Panchayat

Secretary, Panchayat

40

Revenue Sector

12.1 Deparment of Tax





Commissioner, Tax 1

Audit Units

Superintendent of Tax 19





Commissioner, Tax

1 Commissioner of Tax H 15

2 Superintendent of Tax Zone I Naharlagun H 15

3 Superintendent of Tax Zone II Itanagar H 15

4 Superintendent of Tax Tezu H 15

5 Superintendent of Tax Roing H 15

6 Superintendent of Tax Tawang H 15

7 Superintendent of Tax BFC Bhalukpong H 15

8 Superintendent of Tax, BFC Likabali H 15

9 Superintendent of Tax Seppa H 15

10 Superintendent of Tax Bomdila H 15

11 Superintendent of Tax Anini H 15

12 Superintendent of Tax, BFC Kimin H 15

13 Superintendent of Tax Yupia H 15

Total 195

Superintendent of Tax

Commissioner, Tax

41

12.2 Department of Excise





Commissioner, Excise 1

Audit Units

Superintendent of Excise 19





Commissioner, Excise

1 Commissioner of Excise, Itanagar H 15

2 Superintendent of Excise Zone II Itanagar H 15

3 Superintendent of Excise Zone I Naharlagun H 15

4 Superintendent of Excise Yingkiong H 15

5 Superintendent of Excise, Balukpong H 15

6 Superintendent of Excise Yupia H 15

Total 90

Superintendent of

Excise

Commissioner, Excise

42

12.3 Department of Environment & Forest





Principal Chief Conservator of Forest 1

Audit Units

Chief Conservator of Forest 4

District Forest Officer 17




Apex Auditable Entities Sl. No. Units Risk Man

days

Principal Chief Conservator

of Forest

1 Principal Chief Conservator of Forest,

Itanagar L 8

2 District Forest Officer, Itanagar L 8

3 District Forest Officer, Rupa L 8

4 District Forest Officer, Pasighat L 8

5 District Forest Officer, Banderdewa L 8

6 DFO, Pakke Kesang Wildlife

Sanctuary, Sejusa M 12

7 DFO, Wildlife Sanctuary, Roing M 12

8 DFO, D Ering Wildlife Sanctuary,

Pasighat L 8

9 DFO, Kamlang Wildlife Sanctuary,

Wakro M 12

Total 84

Chief Conservator of

Forest

Principal Chief

Conservator of Forest

District Forest Officer

43

Local Bodies

13.1 Department of Town Planning and Urban Local Bodies





Secretary, Town Planning and Urban Local

Bodies

1

Audit Units

Director, Town Planning and Urban Local

Bodies

1

Chief Municipal Executive Officer 2




Apex Auditable

Entities Sl. No. Units Risk

Man

days

Secretary, Urban Local

Bodies

1 Secretary, Town Planning and Urban

Local Bodies 4

2 Director, Urban Local Bodies H 31

3 Chief Municipal Executive Officer,

Naharlagun H 31

4 Chief Municipal Executive Officer,

Pasighat H 31

Total 97

Secretary, Town Planning and Urban

Local Bodies

Director, Town Planning and Urban

Local Bodies

Chief Municipal Executive Officer

44

14. Target for Draft Report

Economic Sector Social Sector & General Sector Revenue Sector

06 04 07

15. Target for PA/TA: 15th October 2018

45

Annexure- I

(1) Performance Audit of ‘Procurement and Distribution of Agriculture Inputs’

1. Introduction

Supplying of agriculture inputs viz. seeds, and fertilizers etc. to the farmers with an aim to

increase the agriculture production in the State, is one of the main objectives of the

Agriculture Department.

2. Delivery Mechanism of the Agriculture Inputs

The District Agriculture Officers (DAOs) select the beneficiaries for providing agriculture

inputs and submit the lists of the beneficiaries to the Director for approval. The Director place

the supply orders for inputs to the selected suppliers. As and when the DAOs submitted the

indents for the inputs, the suppliers deliver the inputs to the respective Districts.

During 2013-2014 to 2017-2018, the Department targeted to cover 1430275 Hectre (Ha) of

Area to product 3931128 MT of 12 different inputs (Paddy, Maize, Millet, Wheat, Pulses,

Oilseeds, Potato, Ginger, Turmeric, Chillies, Sugarcane and vegetables) as detailed below:

Years Targets Achievement Difference

Area in

Ha

Product

ion in

MT

Yield

in

Qtls/H

ect.

Area in

Ha

Producti

on in

MT

Yield in

Qtls/He

ct.

Area

in Ha

Producti

on in

MT

Yield

in

Qtls/

Hect.

2013-14 324591 702200 578.31 289140 673765 516.3 35451 28435 62.01

2014-15 296985 732500 597.6 295527 715800 567.3 1458 16700 30.3

2015-16 302017 790973 601.21 185112 747446 574.01 116905 43527 27.2

2016-17 315065 856012 599.5 306086 775031 571.58 8979 80981 27.92

2017-18 191617 849443 595.79 0 0 0 191617 849443 595.7

9

Total 1430275 3931128 2972.4

1

1075865

(75%)

2912042

(74%)

2229.19

(25%)

354410

(25%)

1019086

(26%)

743.2

2

(25%

)

3. Funding and Expenditure Mechanism

The Director of Agriculture Department prepared the annual operational plans (AOPs) and

submit to the State Government for approval. Thus, the funds are allocated from the

Directorate of Planning, Government of Arunachal Pradesh to the Director.

There was 15 schemes amounting to ₹ 315.65 crore funded by the Government (State

Government: 10 schemes worth ₹ 83.30 crore and Central Government: 5 schemes worth ₹

232.35 crore) which was reflected in the Annual Operational Plans (AOPs) for the period

from 2013-14 to 2017-18 as detailed below:

(₹ in crore)

46

Years State Share Central Share Total

Allocation Expenditure Difference Allocation Expenditure Difference

2013-14 11.54 11.54 0.00 26.60 15.84 10.76 10.76

2014-15 6.88 6.88 0.00 52.22 52.22 0.00 0.00

2015-16 21.88 21.86 0.02 58.91 58.91 0.00 0.02

2016-17 23.00 23.00 0.00 53.76 53.76 0.00 0.00

2017-8 20.00 0.00 20.00 40.86 0.00 40.86 60.86

Total 83.30 63.28 20.02 232.35 180.73 51.62 71.64

Justification for the selection of this topic for Performance Audit

i. The Department targeted to cover 1430275 Hectre (Ha) of Area to product

3931128 MT of 12 different inputs out of which 2912042 MT (74%) of inputs in

1075865 Ha (75%) could be achieved. As a result, there was shortfall in

production by 354410 MT (26%) covering 2229.19 Ha (25%) of Area. Similary,

the Department targeted to yield 2972.41 Qtls/Ha, but achieved only 2229.19

Qtls/Ha. As a result, there was shortfall in yielding by 743.22 Qtls/Ha (25%).

ii. During the period 2013-14 to 2017-18, an expenditure of ₹ 244.01 crore out of ₹

315.65 crore was incurred on the execution of works, leaving a saving of ₹ 71.64

crore. Audit can test check whether the department utilized the funds for the

intended purposes.

iii. Whether the procurement of the agricultural inputs was done as per proper

procedures can be checked.

iv. Shortfall of distribution of seeds to the beneficiaries, delay in distribution of seeds

and non-distribution of inputs can be scrutinized.

v. Whether the benefits of the schemes have been received by the intended

beneficiaries and the mode of selection of beneficiaries need to be scrutinised.

vi. The topic also assumes significance due to the dependence on agriculture as a

means of livelihood.

vii. Based on its area-wise presence, i.e. growing in all the 20 districts of the state,

there are nine (09) major/significant crops viz., Paddy, Maize, Millet, Pulses, Oil

Seeds, Potato, Ginger, Chilly& Vegetables.

viii. Scheme-wise allocation of funds and expenditure details:

ix. (` in lakh)

Sl.

No.

State Scheme 2013-14 2014-15 2015-16 2016-17 2017-18

1 State Food Security Programme 30.00 17.00 19.98 35.00 0

2 Integrated Nutrient Management 30.00 17.00 19.99 30.00 0

3 Integrated Pest Management 30.00 17.00 19.99 50.00 0

4 Agriculture Farms 15.00 5.00 9.995 50.00 0

5 Chief Minister’s Agriculture

Mechanization Programme

513.00 163.00

1198.50 1000.00 0

6 Cash Crops Development Programme 178.97 149.50 299.99 390.00 0

7 Agriculture Information and HRD

Supports

16.49 3.37 53.498 64.65 0

47

8 Promotion of Apiculture 145.27 79.02 245.00 160.35 0

9 2415 Agril. Research and Education 95.96 138.00 219.55 320.00 0

10 2435 Agril. Marketing and Quality

Control

100.00 100.00 100.00 200.00 0

Total 1154.69 688.89 2186.49 2300.00 0.00

Central Scheme

1 National Food Security Mission 0 1500.00 1392.82 1336.97 0

2 National Mission on Sustainable

Agriculture

0 600.00 3136.375 475.17 0

3 National Oilseeds and Oil Palm Mission 0 204.00 381.47 470.79 0

4 National Mission on Agriculture

Extension and Technology

97.00 135.00 847.05 1389.16 0

5 RashtriyaKrishiVikasYojana 1487.40 2783.00 1526.00 1704.77 0

Total 1584.40 5222.00 5891.27 5376.86 0.00

x. Sampling will be done so as to cover the schemes with higher expenditure as well

as to cover all geographical regions of the state. The details of which, if approved,

will be outlined at the time of preparation of guideline.

xi. The area covered under the major crops in hectares and quantity produced in

metric tons during the audit coverage period i.e. during the last five years from

2013-14 to 2017-18 which can be seen in below table:

48

Year

Paddy Maize Millet Pulses Oil seeds Potato Ginger Chillies Vegetables

1 2 3 4 5 6 7 8 9

Area (in Hectare)

Production (in MT)

Area (in Hectare)

Production (in MT)

Area (in Hectare)

Production (in MT)

Area (in Hectare)

Production (in MT)

Area (in Hectare)

Production (in MT)

Area (in Hectare)

Production (in MT)

Area (in Hectare)

Production (in MT)

Area (in Hectare)

Production (in MT)

Area (in Hectare)

Production (in MT)

2013-14 131989

276171 47018 68978 22744 23825 9672 11143 33107 31635 4933 40664 6861 55073 2491 6747 25150 121640

2014-15 127200

285000 48000 75000 26000 27000 11500 14500 35000 33950 5090 42000 8000 60000 2660 7500 25762 124950

2015-16 128800

306000 48800 75226 26500 27560 12800 13064 35000 36400 5970 44775 7650 56575 2960 8288 25972 127263

2016-17 131000

330000 5030 75450 26500 27030 13000 13130 35215 36624 5985 43092 7775 56758 3541 9915 25985 127327

2017-18 8432 355000 51000 83385 27555 30035 14070 15360 37875 42420 6315 56835 8526 68208 3737 7818 27030 140556

49

(2) Performance Audit of ‘Rural Infrastructure Development Fund (RIDF) – Rural

Connectivity’

1. Introduction

The RIDF was set up by Government of India in 1995-96 for financing rural infrastructure

projects. The fund is maintained by the National Bank for Agriculture and Rural

Development (NABARD). The main objective of the fund is to provide loans to state

governments and state owned corporations to enable them to complete ongoing rural

infrastructure projects. From RIDF-V, the ambit was extended to projects undertaken by

social sector covering primary education, health and drinking water.

In Arunachal Pradesh, Finance Department is the nodal department for recommending

projects to NABARD, documentation, drawl of funds, repayment, etc., and also allocation of

the resources to different departments for implementing RIDF projects.

2. Fund allotment and expenditure

Under RIDF - Rural Connectivity, the funding pattern for North-East States is 90 per cent

loan from NABARD and 10 per cent State share. NABARD would release the sanctioned

amount on reimbursement basis except for the initial mobilization advance (30% of total

RIDF loan sanctioned for hill states).

The position of fund released for Rural Connectivity Sector and expenditure incurred during

the last five years (2013-18) was as shown below:

(₹ in Crore)

Year Loan released by NABARD Expenditure

2013-14 50.00 55.39

2014-15 64.74 44.32

2015-16 9.56 48.03

2016-17 110.12 50.38

2017-18 till

September 2017 22.93 NA

Total 257.35 198.12

.

Justification of selection of the topic

The main reasons for selection of the topic are as under:

1. The quantum of fund involved

During 2013-18, NABARD released a total loan amount of ₹ 257.35 crore. As against

the released amount, the expenditure incurred was ₹ 198.12 crore (76.98 per cent)

ranging from ₹44.32 crore to ₹ 55.39 crore per year for four years (2013-17). Thus, it

is important to ensure that the State Government implemented projects to get the

desired outcome.

2. Past audit findings

Audit has come across numerous major observations on RIDF schemes during

conduct of compliance audit. The nature of observations included ‘Diversion of

50

Fund’, ‘Excess Expenditure’, ‘Unauthorized Expenditure’, ‘Non-completion of

Projects’, etc. Two DPs were also developed for Audit Report ended March 2015.

Thus, risk involved with the scheme is high.

3. Importance of rural connectivity in the State

The geographical area of Arunachal Pradesh is 83,743 sq.km out of which

approximately 90 per cent is rural area. Thus, implementation of any scheme for rural

connectivity forms one of the most important activities of Government.

4. Periodicity of audit

Performance Audit/Thematic Audit on the topic has not been conducted by this office

in this past.

In view of the above, the topic is selected for Performance Audit for the year 2018-19.

51

(3) Thematic Audit of ‘Rashtriya Madhyamilk Shiksha Abhiyan (RMSA)’

1. Introduction:

The Rashtriya Madhyamik Shiksha Abhiyan is a flagship scheme of Government of India,

launched in March, 2009, to enhance access to secondary education and improve its quality.

The implementation of the scheme started from 2009-10 to generate human capital and

provide sufficient conditions for accelerating growth and development and equity as also

quality of life for everyone in India.

The aim and objective to the scheme are i) improve the quality of education imparted at

secondary level by making all secondary schools conform to prescribed norms, ii) remove

gender, socio-economic and disability barriers, iii) provide universal access to secondary

level education by 2017, i.e. by the end of the 12th Five Year Plan, and enhance and

universalize retention by 2020.

2. Financial position

The budget allocation the RMSA during the financial year 2013-14 to 2017-18 is given

below:

Years Approved outlay (Rs in Crore) Expenditure

2013-14 18.35 18.35

2014-15 10.14 10.14

2015-16 51.51 24.80

2016-17 92.31 33.55

2017-18 31.65

Total 203.97 96.84

Justification for the selection of this topic for Performance Audit

3. Rashtriya Madhyamik Shiksha Abhiyan (RMSA) is a centrally sponsored scheme of

the Ministry of Human Resource Development, Government of India, for the development

of secondary education in public schools throughout India. This scheme was launched in

March, 2009 with the objective to enhance access to secondary education and to improve its

quality. The implementation of the scheme started from 2009-10. It is envisaged to achieve

an enrolment rate of 75% from 52.26% in 2005-06 at secondary stage of implementation of

the scheme by providing a secondary school within a reasonable distance of any habitation.

The other objectives include improving quality of education imparted at secondary level

through making all secondary schools conform to prescribed norms, removing gender, socio-

economic and disability barriers, providing universal access to secondary level education by

2017, i.e., by the end of 12th Five Year Plan and achieving universal retention by 2020

Goals & Objectives

• Establishing Secondary School within a radius of 5kms.

• Achieving 75% access by 2012-13 and 100% access by 2017-18.

https://en.wikipedia.org/wiki/Centrally_Sponsored_Scheme

https://en.wikipedia.org/wiki/Ministry_of_Human_Resource_Development_(India)

https://en.wikipedia.org/wiki/Government_of_India

https://en.wikipedia.org/wiki/Secondary_education

52

• Achieving 100% retention by 2020.

• Providing necessary physical facilities, teaching and non – teaching staff for every

secondary school

• To see that no student shall be deprived of secondary education because of gender disparity,

socioeconomic reasons, disability or any other reasons.

Component wise expenditure as below:

(`. In Lakh)

Components Year Sanction Amount Release Amount Total

Expenditure Central

Share

State Share Central

Share

State Share

RMSA 2014-15 26.08 4.19 26.08 4.19 1014.19

Information &

Communication

Technology (ICT)

2014-15 0.00 0.00 0.00 0.00 0.00

Inclusive Education

for Disabled at

Secondary Stage

(IEDSS)

2014-15 11.61 0.00 11.61 0.00 8.84

Girls Hostel (GH) 2014-15 36.55 4.06 36.55 4.06 21.78

Vocational

Education (VE)

2014-15 63.33 7.04 0.00 0.00 0.00

Total 137.57 15.29 74.24 8.25 1044.81

RMSA 2015-16 2010.63 481.28 2010.63 481.28 665.15

ICT 2015-16 0.00 0.00 0.00 0.00 0.00

IEDSS 2015-16 11.17 0.00 11.17 0.00 11.16

GH 2015-16 1604.63 171.72 1604.63 171.72 64.62

VE 2015-16 0.00 0.00 0.00 0.00 139.20

Total 3626.43 653.00 3626.43 653.00 880.13

RMSA 2016-17 690.258 76.69 690.28 76.69 1886.45

ICT 2016-17 69.12 0.00 69.12 0.00 69.12

IEDSS 2016-17 1.88 2.21 1.88 2.21 3.61

GH 2016-17 6.80 7.33 6.80 7.33 1314.22

VE 2016-17 508.35 56.48 508.35 56.48 154.33

Total 1276.43 142.71 1276.43 142.71 3427.73

RMSA 2017-18 799.87 0.00 799.87 0.00 893.45

ICT 2017-18 0.00 0.00 0.00 0.00 0.00

IEDSS 2017-18 5.86 0.00 5.86 0.00 6.22

GH 2017-18 118.21 0.00 118.21 0.00 39.60

VE 2017-18 396.17 0.00 396.17 0.00 0.00

Total 1320.11 0.00 1320.11 0.00 939.26

Number of Schools Covered under the scheme: 451

Number of children covered under the scheme: 51320

4. During the period 2013-14 to 2017-18, an amount of ₹203.97 crore was approved for

implementation of the progamme. In addition to these, there has a spill over works of ₹

114.06 crore out of which ₹82.62 crore relates to the civil works. Audit can test check

whether the funds of ₹ 318.03 crore are utilized for the intended purposes.

53

5. The guideline for implementation of RMSA provides for a secondary school within a

reasonable distance of five kilometers from each habitation. Audit can test check the

implementation of the programme as per framework of guidelines.

Five out of 30 girls’ hostels have been completed with completion rate of 17% and 33 out of

80 new schools have been completed with a completion rate of 41%. There have 72

construction works (25 girls hostels and 47 new schools) remains incomplete till Feb 2017.

Hence, gender specific concerns may be checked.

Although 80 posts of Headmasters and 411 posts of teachers are sanctioned in the state, only

19 HMs and 294 teachers have been appointed, having less appointment of 61 HMs and 117

teachers. This needs to be scrutinised.

195 out of 265 schools have been approved for Information and Communication Technology

(ICT) component till the 2016-17. The implementation of ICT has not been taken up in 70

schools which need to be scrutinised.

The monitoring and supervision in implementation of RMSA by Governing Council and

Executive Council, District Level Committees, and district/block level officials need to be

checked.

54

(4)Thematic Audit of ‘Namdapha National Park’

1. Introduction

Namdapha National Park is the third largest national park in India in area and is recognized

as one of the richest areas in biodiversity in India. The National Park is located in Changlang

district of Arunachal Pradesh. The area covered by the Namdapha National Park was

originally a reserve forest under the Assam Forest Regulation Act 1891. It was declared a

Wildlife Sanctuary under the Assam Forest Regulation Act 1891 on 02 Oct 1972. It was later

declared a National Park on 12 May 1983, under Wildlife (Protection) Act1972. In the same

year it was declared as a tiger reserve under Project Tiger Scheme of the Govt. of India on 15

March 1983. The Department of Environment & Forest, Government of Arunachal Pradesh is

responsible for management and conservation of the Namdapha National Park.

2. Fund position

The details of expenditure incurred for management of the Park during the last four years

(2013-17) were as shown below:

(₹in lakh)

Sl No Component Year

Total 2013-14 2014-15 2015-16 2016-17

1 Project Tiger 323.81 46.72 217.02 255.65 843.20

2 Project Elephant 0.50 3.55 0.60 0.00 4.65

3 Others 57.78 15.30 48.57 89.76 211.41

Total 382.09 65.57 266.19 345.41 1,059.26

The State takes up activities for species-specific conservation programme under Project Tiger

and Project Elephant with the central assistance from Government of India. The funding for

management and conservation of the park was mainly provided for Project Tiger under

Centrally Sponsored Scheme. Besides, fund for items such as wages, feed and upkeep of the

Parkwere also provided under TFC and State Plan.

Justification for selection of the topic

1. Wildlife constitutes an integral part of forest ecosystem. The Wildlife (Protection)

Act, 1972 was enacted with the objective of effectively protecting the wildlife and for

matters connected therewith or ancillary or incidental thereto.

2. The Wildlife (Protection) Act, 1972 provides for four types of protected areas, viz., (i)

National Park, (ii) Wildlife Sanctuary, (iii) Conservation Reserve and (iv) Community

Reserve for protecting, propagation or developing wildlife or its environment.

Namdapha was declared a National Park, which is of a national importance.

3. Further, Namdapha was declared a Tiger Reserve due to availability of significant

number of tigers in the area as approved by National Tiger Conservation Authority.

4. Apart from tiger, numerous wildlife species exist in Namdapha National Park. Thus,

to protect the rich wildlife heritage and to create awareness among people for wildlife

https://en.wikipedia.org/wiki/Namdapha_National_Park

55

protection and conservation, proper management and protection of the Park is very

essential.

5. Despite the national importance attached with the Park, no audit has been conducted

on the topic in the past.

6. During the last four years (2013-17), a considerable amount of ₹ 10.59 crore (₹ 0.65

crore to ₹ 3.82 crore per year) was incurred on management of the Park.

In view the above fact, the topic is selected for conduct of Thematic Audit for the year 2018-

19.

56

(5) Thematic audit of ‘Functioning of Arunachal Pradesh Energy Development Agency’

1. Introduction

Arunachal Pradesh Renewable Energy Development Agency (APEDA), registered under the

Societies Registration Act 1860 and under administrative control of the Department of

Power, is responsible for promoting renewable energy technology in the State of Arunachal

Pradesh.

2. Objective and Functions of the Corporation

The objective of Arunachal Pradesh Energy Development Agency is to process, implement,

develop and diffuse knowledge in various fields of conventional and Non-conventional,

renewable and alternate energy sources and technologies and the function of the agency is to

utilize the available renewable energy for implementation programmes viz Solar Photo

Voltaic Programme, Hydro Power Programme, Rural Village Electrification Programme etc.

3. Schemes under APEDA

Central Financial Assistance given to the agency by Ministry of Non-Renewable Energy for

installation of power plants based on small hydro power, biomass, wind, solar and execution

of the schemes is stated below:

(₹ in lakh)

Scheme 2013-14 2014-15 2015-16 2016-17

Grid Interactive Renewable Power

MNRI

1941.51 865.91 424.29

Information, Publicity and Awareness 61.45

Off Grid DRPS 221.69 271.69 57 697.36

Renewable Energy for rural

applications for all villages.

25.02

Total 2188.22 1199.05 481.29 697.36

Expenditure incurred by APEDA for both implementation of scheme and administrative costs

as seen from the Chartered Accountant reports available for 3 years are shown below:

(₹ in lakh)

Year 2013-14 2014-15 2015-16 Total

Expenditure 4043.59 3368.04 1974.64 9386.27

Justification for selection of the topic

1. There are a number of non-functional new and renewable energy appliances and

equipments installed in different places as seen from previous audit.

2. Audit is important as new and renewable energy is an important sources of energy

where the conventional energy cannot be accessed to.

3. A huge amount of money has been pumped into the projects under new and renewable

energy.

57

4. Lacuna in Annual Maintenance Contract loading to lack of or non maintenance of the

installed systems which has resulted in creation of idle sets.

5. Arunachal Pradesh being a state with high hydro power potential in India, the steps

taken to harness power from SHPs (Small Hydel Projects) need to be seen.

6. APEDA being a registered society having distinct set-up, the monitoring of its

functioning needs to be checked.

58

Annexure-II

A concise write up on Risk assessment and resource consideration/Strategy for

Annual Audit Plan 2018-19.

In the selection of topics and units for Performance Audit (PA)/Thematic Audit (TA) and

compliance audit, respectively, under AAP 2018-19 the following procedures are followed:

2. Selection of Performance Audit (PA)/Follow up audit topics:

a. Short listing of topics: First of all, the possible themes/topics for TA under

Economic, Social, General and revenue sectors are shortlisted.

b. Suitability and Feasibility: After short listing of topics/themes, the suitability of

topics/themes in the context of the State and their feasibility as topics/themes for

TA/PA are looked into.

c. Risk assessment: The present manpower position allows us to conduct a maximum

of two performance audits (Vertical/Horizontal) and three Thematic audit in a year

including three Central Report topics.

3. Selection of topics for PA/TA:

The topics were selected for thematic audit and PA on the basis of their contemporary

relevance and risk perceptions which include environment, infrastructure and social

sectors relevant to the state of Arunachal Pradesh and in conformity with Strategic

Audit Plan of the Depratment.

4. Sector-wise distribution of mandays: Mandays are allocated in keeping with the

expenditure incurred across sectors.

Sector Expenditure (in crores) In percentage Mandays allotted In percentage

(Approx)

Economic 6469 65% 2060 51 %

Social 2393 24% 1041 26 %

General 1019 10% 486 12 %

Revenue 103 1% 369 09 %

Local Bodies 97 02 %

Total 9984 100% 4053 100 %

5. Audit universe and risk profiling:

h. Audit Universe: Apex Audit Entities (AAE) were defined and then all audit units

and implementing units were placed under respective AAE. AAE were further

grouped under respective sectors viz. Economic (Civil), Economic (Commercial),

Social, General and Revenue sectors.

i. Risk Profiling of AAEs: AAEs under each sector were categorized as High,

Medium and Low risk based on the risk assessment carried out on them. The overall

risk associated with the units were assessed as per the following parameters:




8. Audit coverage 1

9. Request from Government of India/State Finance

Department

0.5


Total 10

59

j. Risk Assessment scores of AAEs: Risk assessment scores for AAE under each

sectors were as under:


Economic (Civil) 5 and above Between 3 and 5 Below 3

Social 6 and above 5 Below 5

General 6 and above 5 Below 5

Revenue wing 6 and above 5 Below 5

k. Risk Profiling of audit units: Risk assessment was applied to individual units and

based on the points scored each unit were categorized as High, Medium and Low

units. The overall risk associated with the units were assessed as per the following

parameters:

Economic/Social/General:




8. Audit coverage 1


Department

0.5


Total 10

Revenue:



6. Audit coverage 2


Department

1

8. Media Reports/Complaints 1

Total 10

l. Risk Assessment scores of Audit units: Risk assessment scores for AAE under

each sectors were as under:

Sectors High Risk Medium Risk Low

Risk

Economic/Social/General/Revenue 5 and above Between 3 and 5 Below 3

Economic (commercial) 7 and above Between 5 and 6 Below 5

5. Selection of Units: Priority were accorded to units under high risk AAEs in selection

of audit units. In addition, units were selected keeping in view the mandays allocated

as per (4) above, vertical selection with high, medium and low risks units is done as

per new compliance guidelines so that all the units are covered in a period between 5

to 8 years in accordance with the actual availability of mandays in this office. AAES

will be covered within a period of 3-4 years.

60

Table 1

Manpower Deployment

Office wise Sanctioned Strength and Persons in Position as on

31.3.2017

Sanctioned

Strength Persons in Position

Projected during 2018-

19

SA

O/A

O

AA

O

Sr.

Audit

or/Au

ditor

SAO/

AO AAO

Sr.

Auditor/

Auditor

SAO/

AO

AA

O

Sr.

Auditor/

Auditor

Name of

office:

Total Staff 13 26 70 9 19 25 12 20 21

Principal

Accounta

nt

General,

Arunacha

l Pradesh

Staff in Hqrs

(administration/

establishment/

other sections)

No separate

strength for HQs

and Field

2 5 15

2 5 15

Staff in field audit

parties

7 14 10

10 15 6

Ratio of staff in

Hqrs to staff in

field audit parties

3.5 2.8 0.66667 5 3 0.4

Table 2 Estimated allocation of mandays for different types of audits for the year 2018-19

Name of office Total no. of

mandays Financial Compliance Performance

Union Audit Offices

State Audit Offices 6293 390 4053 1850

Table 3

Certification of Accounts

No. of accounts to be audited /certified

Name of Office Accounts due for certification

(including arrears) during 2018-19

Accounts planned for certification

(including arrears) during 2018-19

Union Audit Offices

Union

Gov. A/c

Finance

& Appr.

A/c

Central

PSUs

Central

ABs EAP

Union

Gov.

A/c

Finance

& Appr.

A/c

Central

PSUs

Central

ABs EAP

No. of accounts to be audited /certified

Name of Office Accounts due for certification (including

arrears) during 2018-19

Accounts planned for certification (including

arrears) during 2017-18

61

State Audit Offices

State

Gov. A/c

Finance

& Appr.

A/c

State

PSUs

State

ABs EAP

State Gov.

A/c

Finance &

Appr. A/c

State

PSUs State ABs EAP

7 2 0

62

Table 4

Risk Profile of Units

No of Auditable Units/units to be audited during 2018-19

State Audit

offices

Auditable units Units planned to be audited based on risk perception

Category Category

Apex Auditable Units Audit Units Total Apex Auditable Units Audit Units Total

E R G S LB E R G S LB E R G S LB E R G S LB

Principal

Accountant

General

20 7 12 14 1 292 137 83 215 3 784 1

1 3 5 9 1 81 25 18 43 3 199

E-Economic R-Revenue Implementing Units

G-General Total Auditable units Units planned to be audited

S-Social


obtaining data

Implementing Units would be audited,

based on a sample selection before

commencement of audit.

LB-Local Bodies

Note: Compliance Auditing Guidelines envisage that risk profiling of Apex Auditable Entities and their Audit Units has to be carried out, with

due consideration of their structure, the roles they are expected to perform & compliance requirements (para 3.9 of Compliance Auditing

Guidelines).

Risk profiling is, therefore, essential for Apex Auditable Entities & Audit Units. Annual Audit Planning is envisaged to ensure appropriate focus

and coverage of Apex Auditable Entities & Audit Units.Therefore, selection of the number of units planned to be audited based on risk

perception, as against the total auditable units, would form the Annual Audit Plan. As regards implementing Units, a sample is expected to be

covered as a part of audit of their respective Audit Units (para 3.6 of Compliance Auditing Guidelines).

The Total numbers of implementing Units selected would, however, continue to be provided as per the revised format (as above).

63

Table 5

Audit Reports

List of planned Audit Reports

Title of Audit Report

Name of office:

A Reports on Union Government Accounts Not Applicable

B Audit Reports on State Finances Report of the C&AG of India on State

Finance for the year ended March 2018

C SARs on Statutory Bodies and other

Autonomous Bodies Not Applicable

D Other Audit Reports

Report of the C&AG of India on ( Social,

Economic, General, Revenue and

Economic (PSUs) Sectors) for the year

ended March 2018

E Reports on General Purpose Financial

Reports of Central Public Sector Enterprises Not Applicable

Table 6

Planned Topics

List of topics selected for examination during the year 2018-19

Union Audit Offices

Wing Office Topics

State Audit offices

Wing Office Topics

Audit Principal Accountant General

Performance Audit (Central)

Preparedness for implementation of

Sustainable Development Goals (SDG)

Functioning of University Grants

Commission (Ministry of Human Resource

Development)

Ground Water Management and Regulation

Scheme

Performance Audit (State)

Procurement and Distribution of

Agricultural Inputs

Rural Infrastructure Development Fund

(RIDF) – Rural Connectivity

Thematic Audit (State)

Rashtriya Madhyamik Shiksha Abhiyan

(RMSA)

Namdapha National Park

Arunachal Pradesh Energy Development

Agency (APEDA)

Documents

ANNUAL AUDIT PLAN Office of the Principal Accountant General …agarun.cag.gov.in/docs/annual_audit_plan/AAP 2018-19 Arunachal.pdf · Social Sector 14 Department 215 Audit Units Implementing