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1
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
2
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
3
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
4
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.
5
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)
6
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)
7
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.
8
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.
9
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.
10
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
11
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
12
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
13
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.
14
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.
15
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.
16
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
17
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.
18
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
19
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
2. Chief Project Director Solan 6 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
6. RPD Dharamshala 5 09/2014 78.28
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
3. RPD Dharamshala 4 09/2014 12.24
4. RPD Dharamshala 2 09/2014 2.55
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
Assistant Audit Officer
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
6. DWDO Rampur Bushar 6 09/2014 25.85
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
Assistant Audit Officer
24
Annexure'D'
Irregular procurement of veterinary medicines, instrument & materials
Sr. No. Unit Para Month of audit Amount (Rs.
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
5. DWDO Banner Dharamshala 1 09/2014 98.88
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
Assistant Audit Officer
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)
1. DWDO Renukaji Nahan 2 08/2014 1.18
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
Assistant Audit Officer
26
Annexure ‘F’
Irregular grant of funds to Gram Panchayats
Sr. No. Unit Para Month of audit Amount (Rs.
in lakh)
1. DWDO Nurpur 1 09/2014 64.47
Assistant Audit Officer
27
Annexure ‘G’
Purchase of fodder and vegetable seeds without testing in the laboratory and on
higher rates
Sr. No. Unit Para Month of audit Amount (Rs.
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
Assistant Audit Officer
28
29
Annexure ‘H’
Irregular payment on account of house rent allowance, medical reimbursement
claims and family planning allowance
Sr. No. Unit Para Month of audit Amount (Rs.
in lakh)
1. CCF Great Himalayan National
Park Shamshi (Kullu)
2 01/2015 0.27
2. CCF (Forest) (Wild Life)
(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
Assistant Audit Officer
30
Annexure ‘I’
Non-deposit of accrued interest and receipt in the treasury
Sr. No. Unit Para Month of audit Amount (Rs.
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
Assistant Audit Officer
31
Annexure ‘J’
Late deposit of government Money
Sr. No. Unit Para Month of audit Amount (Rs.
in lakh)
1. DFO (Wild Life) Sarahan 3 03/2015 0.23
Assistant Audit Officer
32
Annexure ‘K’
Non-accountal of Petrol, oil & lubricants, livery articles and Material
Sr. No. Unit Para Month of audit Amount (Rs.
in lakh)
1. CCF (Forest) (wild Life) (South)
Shimla
2 08/2014 0.04
2. DFO (Wild Life) Chamba 10 02/2015 0.07
3. Joint Director (DFO) Training
Centre & Ranger College
Sundernagar
3 01/2015 0.61
4. Conservator of Forest Nahan 3 12/2014 4.44
5. DFO (Wild Life) Chamba 6 02/2015 0.82
TOTAL 5.98
Assistant Audit Officer
33
Annexure ‘L’
Irregular purchase of goats
Sr. No. Unit Para Month of audit Amount (Rs.
in lakh)
1. DWDO Rampur Bhushar 4 09/2014 13.1
Assistant Audit Officer
34
Annexure ‘M’
Overpayment due to wrong fixation of pay
Sr. No. Unit Para Month of audit Amount (Rs. in
lakh)
1. Pr.CCF (Wild Life) Shimla 5 07/2014 0.15
2. DWDO Rampur Bhushar 9 09/2014 0.02
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
Assistant Audit Officer
35
Annexure ‘N’
Non-adjustment of travelling allowance, contingent advance & leave travelling
concession
Sr. No. Unit Para Month of audit Amount (Rs. in
lakh)
1. CCF Great Himalayan
National Park Shamshi
(Kullu)
3 01/2015 0.12
2. Pr.CCF (Wild Life) Shimla 1 07/2014 0.11
3. Chief Project Director
Solan
5 08/2014 0.1
4. Conservator of Forest
(Circle) Mandi
4 01/2015 0.07
5. DFO (Wild Life) Chamba 9 02/2015 0.26
6. Joint Director (DFO)
Training Centre & Ranger
College Sundernagar
4 01/2015 0.1
7. Joint Director (DFO)
Training Centre & Ranger
College Sundernagar
5 01/2015 0.07
TOTAL 0.83
Assistant Audit Officer
36
Annexure ‘O’
Irregular payment of salary, pay arrear & wages
Sr. No. Unit Para Month of audit Amount (Rs. in
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
6. Joint Director (DFO)
Training Centre & Ranger
college Sundernagar
2 01/2015 31.83
TOTAL 56.83
Assistant Audit Officer
37
Annexure ‘P’
Drawl of funds in advance
Sr. No. Unit Para Month of audit Amount (Rs.
in lakh)
1. DFO (Wild Life) Sarahan 5 03/2015 31.56
Assistant Audit Officer
38
Annexure ‘Q’
Non compounding of forest cases
Sr. No. Unit Para Month of audit Amount (Rs.
in lakh)
1. DFO (Wild Life) Sarahan 6 03/2015 8.8
2. DFO (Wild Life) Chamba 2 02/2015 15.67
TOTAL 24.47
Assistant Audit Officer
39
Annexure ‘R’
Unfruitful expenditure on construction
Sr. No. Unit Para Month of audit Amount (Rs.
in lakh)
1. DFO (Wild Life) Sarahan 4 03/2015 40.54
2. DFO(Research) Sundernagar 3 01 to 02/2015 1.51
3. DWDO Banner Dharamshala 2 09/2014 23.51
TOTAL 65.56
Assistant Audit Officer
40
Annexure ‘S’
Irregular payment of stationery articles
Sr. No. Unit Para Month of audit Amount (Rs.
in lakh)
1. Conservator of Forest Nahan 2 12/2014 0.62
Assistant Audit Officer
41
Annexure ‘T’
Incurring of expenditure in uncontrolled manner
Sr. No. Unit Para Month of audit Amount (Rs.
in lakh)
1. DWDO Renukaji Nahan 1 08/2014 91.68
Assistant Audit Officer
42
Annexure ‘U’
Non recovery of 2% of project cost
Sr. No. Unit Para Month of audit Amount (Rs.
in lakh)
1. DFO (Wild Life) Sarahan 1 03/2015 636
2. DFO (Wild Life) Shimla 5 02/2015 0.00
TOTAL 636
Assistant Audit Officer
43
Annexure ‘V’
Non-realization of CAT Plan funds
Sr. No. Unit Para Month of audit Amount (Rs.
in lakh)
1. DFO (Wild Life) Sarahan 2 03/2015 32.82
Assistant Audit Officer
44
Annexure ‘W’
Irregular diversion of funds
Sr. No. Unit Para Month of audit Amount (Rs.
in lakh)
1. DWDO Namhol 3 08/2014 4.98
2. Conservator of Forest (Circle)
Mandi
1 01/2015 500
TOTAL 504.98
Assistant Audit Officer
45
Annexure ‘X’
Non-utilization of 45allotted funds
Sr. No. Unit Para Month of audit Amount (Rs.
in lakh)
1. Conservator of Forest (Circle)
Mandi
3 01 /2015 10.3
Assistant Audit Officer
46
Annexure 'Y'
Ineligible expenditure incurred on repair and maintenance
Sr. No. Unit Para Month of audit Amount (Rs.
in lakh)
1. RPD Bilaspur 3 08/2014 0.19
2. DWDO Chuwari 6 09/2014 0.42
3. DWDO Banner Dharamshala 6 09/2014 0.79
TOTAL 1.4
Assistant Audit Officer
47
Annexure'Z'
Undue favour to the contractor
Sr. No. Unit Para Month of audit Amount (Rs.
in lakh)
1. Joint Director (DFO) Training
Centre & Ranger college
Sundernagar
1 02/2015 218
Assistant Audit Officer
48
Annexure 'A-1'
Non-collection of performance security
Sr. No. Unit Para Month of audit Amount (Rs.
in lakh)
1. Pr.CCF (Wild Life) Shimla 2 07/2014 3.42
Assistant Audit Officer
49
Annexure'A-2'
Non-deduction of tax at source
Sr. No. Unit Para Month of audit Amount (Rs.
in lakh)
1. Pr.CCF (Wild Life) Shimla 3 07/2014 0.09
Assistant Audit Officer
50
Annexure'A-3'
Execution of work without estimates
Sr. No. Unit Para Month of audit Amount (Rs.
in lakh)
1. DFO (WL) Chamba 3 02/2015 11.5
Assistant Audit Officer
51
Annexure 'A-4'
Non-production of original vouchers
Sr. No. Unit Para Month of audit Amount (Rs.
in lakh)
1. CCF (Forest) (Wild Life)
(South) Shimla
4 08/2014 0.97
2. DFO (workplan) Karsog
Sundernagar Distt. Mandi
2 03/2015 0.22
TOTAL 1.19
Assistant Audit Officer
52
Annexure 'A-5'
Difference in budget allotment vis-à-vis reconciled expenditure
Sr. No. Unit Para Month of audit Amount (Rs.
in lakh)
1. Chief Project Director Solan 3 08/2014 0.49
2. DWDO Rampur Bushar 8 09/2014 0.45
TOTAL 0.94
Assistant Audit Officer
53
Annexure'A-6'
Irregular expenditure on salary paid to staff engaged on contract after retirement
Sr. No. Unit Para Month of audit Amount (Rs.
in lakh)
1. Chief Project Director Solan 7 08/2014 3.54
Assistant Audit Officer
54
Annexure'A-7'
Less deduction of value added tax
Sr. No. Unit Para Month of audit Amount (Rs.
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
Assistant Audit Officer
55
Annexure'A-8'
Irregular expenditure incurred on procurement of knitting Machines
Sr. No. Unit Para Month of audit Amount (Rs.
in lakh)
1. DWDO Sujanpur 4 08/2014 0.09
Assistant Audit Officer
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
Sr. No. Unit Para Month of audit Amount (Rs.
in lakh)
1. Chief Project Director Solan 2 08/2014 2.11
2. Chief Project Director Solan 9 08/2014 0.58
3. Chief Project Director Solan 10 08/2014 0.1
4. DWDO Rampur Bhushar 2 09/2014 0.92
5. DWDO soaln 2 08/2014 0.11
TOTAL 3.82
Assistant Audit Officer
57
Annexure'A-10'
Mis-appropriation of government money
Sr. No. Unit Para Month of audit Amount (Rs.
in lakh)
1. DFO (Research) Sundernagar 4 01 to 02/2015 0.04
2. Joint Director (DFO) Training
Centre & Ranger college
Sundernagar
6 01/2015 0.02
TOTAL 0.06
Assistant Audit Officer
58
Annexure'A-11'
Under utilization of funds resulted into non preparation of working plans
Sr. No. Unit Para Month of audit Amount (Rs.
in lakh)
1. Add. Pr. CCF (WP &
Settlement) Mandi
1 11 & 01/2015 125
Assistant Audit Officer
59
Annexure'A-12'
Irregular purchases of Silva Compasses
Sr. No. Unit Para Month of audit Amount (Rs.
in lakh)
1. Add. Pr. CCF (WP &
Settlement) Mandi
3 11 & 01/2015 0.94
Assistant Audit Officer
60
Annexure'A-13'
Illicit felling of trees
Sr. No. Unit Para Month of audit Amount (Rs.
in lakh)
1. DFO (Wild Life) Chamba 1 02/2015 16.87
Assistant Audit Officer
61
Annexure'A-14'
Non receipt of fee of bidding documents
Sr. No. Unit Para Month of audit Amount (Rs.
in lakh)
1. DWDO Swarghat 3 09/2014 0.08
Assistant Audit Officer
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
Assistant Audit Officer
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
Assistant Audit Officer
65
Statement “C”
Important irregularities noticed during Local Audit of Forest Divisions in 2014-15.
----NIL----
Assistant Audit Officer
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
Assistant Audit Officer
(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
Assistant Audit Officer
67
68