Annual Review on the working of Public Works and ...aghp.cag.gov.in/ag/sites/ag/files/Annual review Public Works for...Public Works and Irrigation & Public Health Divisions for the

Annual Review on the working of

Public Works and Irrigation & Public Health Divisions

for the year 2014-15

Government of Himachal Pradesh

TABLE OF CONTENTS

Sr

No

Para

No

Page

No

1 Exective Summary -- i-iii

2 Introduction -- 1 & 2

Part-I-Observations relating to accounts

3 A. General -- 3

4 i) Computerization of accounts

3

ii) Accrual Accounting,

3

iii) Receipt of accounts and vouchers

4

5 B. Persistent and Common Defects 4

6

1. Statement No.1 Position of suspense balances 4

(i) Material Purchase Suspense Account 4

(ii) Cash Settlement Suspense Account

5

(iii) Reconciliation with Treasury

5

7 Statement No.2 Non adjustment of Dr/Cr pertaining to

Remittance Heads of Account

6

8 Statement No.3 Non adjustment of AG memos by the

Divisional Officers

6

9 Statement No.4 Arrears in reconciliation 7

10 Statement No.5 Heavy outstanding balances under PAO

Suspense (National Highways)

7

11 Statement No.6 Minus balance and excess balance under 8671-

Cash Balance

7

12 Statement No.7 Minus balance under 8009-GPF 8

13 Statement No.8 Adverse balances under Public Works Divisions

Deposits- 8443

8

14 Statement No. 9 Common defects in the preparation of monthly

accounts.

9&10

PART II- Observations relating to audit

A) Public Works Divisions

15 Unfruitful/Wasteful/Injudicious/Idle-Investment/ Infructuous

Expenditure

1 11

16 Fictitious utilization of funds to avoid lapse of budget 2 11

17 Fictitious Booking/adjustment of material/stock 3 11

18 Blockage of funds due to non execution of deposit work 4 11

19 Expenditure incurred in excess of deposit received 5 12

20 Wrong debit to works 6 12

21 Irregular splitting of works 7 12

22 Non levy of compensation 8 12

23 Non recovery of levied compensation/liquidated damages/non

recovery from contractor.

9 12

24 Non finalization of bills/unauthorized deviation 10 12

25 Non accountal of material/lubricant/non verification of

accountal of material/short account, etc.

11 13

26 Outstanding recoveries under “Miscellaneous Works Advances” 12 13

27 Irregular Expenditure

(A) Statement showing the details of expenditure incurred in

excess of (A/A & E/S)

(B) Execution of works without technical sanction

13 13

28 Non ledgering of indents 14 13

29 Non disposal of scraps/dismantle material/unserviceable

machinery

15 14

30 Irregular payment of pay and allowances 16 14

31 Non/less recovery of royalty and non recovery of labour

cess,etc

17 14

32 Statement Showing the detail of Short/Non receipt of Matrial 18 14

33 Non/less recovery of useful stone 19 14

34 Irregular utilization of funds provided for A/R & M/O 20 15

35 Avoidable payment of escalation 21 15

36 Overpayment to contractor/undue favour to contractor on a/c of

hire charges/short recovery of rest house charges/tender sale.

22 15

37 Non crediting of unclaimed/lapse amount to Government

revenue

23 15

38 Non forfeiture of earnest money/non crediting of forfeiture

earnest/security money

24 15

39 Non reconciliation with treasury 25 16

40 Non deposit of sales tax/ labour cess 26 16

41 Minus Stock Balances 27 16

42 Non-preparation of outturn of machinery 28 16

43 Suspected mis-appropriation/theft of Government money 29 16

(B) Irrigation and Public Health Divisions

44 Unfruitful/Wasteful/Injudicious/Idle Investment/ Infructuous

Expenditure

1 17

45 Irregular utilization of funds to avoid lapse of budget 2 17

46 Fictitious Booking/adjustment of material/stock 3 17

47 Blockage of funds due to non execution of deposit work 4 17

48 Expenditure incurred in excess of deposit received 5 18

49 Irregular splitting of works 6 18

50 Non levy of compensation 7 18

51 Non recovery of levied compensation/liquidated damages/non

recovery from contractor.

8 18

52 Non Finalisation of bills/unauthorized deviation. 9 18

53 Non accountal of material/lubricant/non verification of

accountal of material/short account, etc.

10 18

54 Advance payment to HPSEB limited 11 19

55 Out standing recoveries/adjustment under Miscellaneous Works

Advances.

12 19

56 Irregular expenditure

(A) Statement showing the details of expenditure incurred

in excess of (A/A&E/S)

(B) Execution of works without technical sanction

13

19

57 Non disposal of scraps/dismantle material/unserviceable

machinery.

14 20

58 Irregular payment of pay and allowances 15 20

59 Less recovery of royalty and non recovery of labour cess, etc. 16 20

60 Outstanding waters/sewerage charges. 17 20

61 Infructuous expenditure due to non functional hand pumps 18 21

62 Unrealistic estimation/diversion of funds 19 21

63 Minus balance/Non receipt of pipes 20 21

64 Outstanding abiana charges. 21 21

65 Non crediting of unclaimed/Lapse amount to Government

revenue.

22 22

66 Non forfeiture of earnest money/non crediting of forfeiture of

earnest/security money.

23 22

67 Non reconciliation with treasury 24 22

68 Suspected mis-appropriateion/late deposit 25 22

Executive Summary

The 48th

review on the working of Public Works and Irrigation & Public Health divisions in

Himachal Pradesh has been prepared with the object of presenting an annual report to the

State Government on the functioning of these divisions. The review contains the

observations noticed in the accounts maintained by these divisions as well as in

shortcomings noticed while consolidating monthly accounts rendered by these divisions to

the office of the Accountant General (A&E), Himachal Pradesh and also contains findings of

audit that was carried out by the office of the Principal Accountant General (Audit),

Himachal Pradesh.

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

functioning of the divisions to the notice of higher authorities of the Government so that

remedial measures could be taken effectively.

The review consists of two parts viz. Part-I contains observations relating to accounts that

were noticed in the office of the Accountant General (Accounts and Entitlement) Himachal

Pradesh and Part – II consists of audit findings that were noticed during audit of these

divisions by the office of the Pr. Accountant General (Audit), Himachal Pradesh.

Important observations incorporated in the review are as follows:

PART-I: Observations relating to accounts.

i) An amount of Rs. 298.64 crore had accumulated under the head 8658-129- Material

Purchase Suspense Account till March 2015 in 116 divisions.

(Statement-1(i))

ii) The balances of Rs. (-) 1909.61 crore under head “8782-00-102-01 Remittances into

Treasury” and Rs. 158.00 crore under head “8782-00-102-02 Cheques” remained

unadjusted up to March 2015 due to non-presentation of cheques into treasuries and

non-cancellation of time barred cheques.

(Statement-2)

iii) An expenditure of Rs. 10.68 crore incurred up to March 2015 by the Public Works

divisions was not reimbursed by the Government of India as it was neither as per

the norms fixed by the Ministry of Surface Transport nor in excess of the budget

allotted for the purpose or incurred without budget provisions.

(Statement-5)

iv) Instances were noticed where the expenditure on Deposit Works was incurred in

excess of amount of deposit received. As such, adverse balances to the tune of

Rs. 31.62 crore in Public Works divisions and Rs. 15.79 crore in IPH divisions had

accumulated up to March 2015.

(Statement-8)

PART-II-Observation relating to audit

A) Public Works Divisions

i) Funds amounting to Rs. 32.12 crore were released to 18 PWD divisions through

Letter of Credit at the fag end of financial year 2014-15. This amount was drawn by

the concerned Executive Engineers and paid through cheques to other divisions and

subsequently, the amount was returned by the divisions to the concerned divisions,

just to avoid lapse of available budget.

(Para-2)

ii) Material valuing Rs. 41.57 crore was adjusted/ booked by 38 PWD divisions to

various works just to utilize available budget and later on wrote back in the

subsequent year.

(Para-3)

iii) Final bills of contractors valuing Rs. 9.87 crore in 30 PWD Divisions were not

finalized by the Divisional Officers due to non-approval of deviation and for other

reasons. There were also cases of payment being made without getting deviation

approved from the competent authority.

(Para-9)

iv) On one hand deposits amounting to Rs. 133.22 crore received for execution of works

were lying unutilized and on the other hand an amount of Rs. 68.20 crore was

incurred in excess of amount deposited by other agencies.

(Para 4 & 5)

v) An amount of Rs. 312.04 crore was lying unadjusted under “Miscellaneous Work

Advances” for want of adjustment etc. from individuals, other divisions, departments

etc.

(Para-12)

vi) An expenditure of Rs. 275.80 crore was incurred in excess of sanctioned

amount/estimates and an expenditure of Rs. 626.59 crore had been incurred without

obtaining technical sanction from competent authority.

(Para 13(A) & 13(B)

B) Irrigation & Public Health Divisions

i) An expenditure of Rs.332.18 crore incurred on execution of 83 works/schemes by 34

I&PH divisions was rendered unfruitful due to improper planning and lackadaisical

approach in execution of works.

(Para-1)

ii) Funds amounting to Rs. 77.47 crore released through Letter of Credit at the fag end

of financial year were drawn by Executive Engineers and paid through cheques to

other divisions. These amounts were subsequently returned by the other divisions in

the following year.

(Para-2)

iii) Material valuing to Rs. 19.51 crore was booked to various schemes without any

requirement and in the subsequent year the material was written back to stock.

(Para-3)

iv) On one hand an amount of Rs. 43.20 crore was deposited by various agencies for

execution of work which was lying unutilized and on the other hand an amount of

Rs. 8.86 crore was incurred in excess of the amount deposited by the agencies.

(Para-4&5)

v) An amount of Rs. 497.73 crore was lying outstanding under “Miscellaneous

Advances” for want of adjustment from individuals, other divisions, departments etc.

(Para-12)

vi) An expenditure of Rs. 145.26 crore was incurred in excess of the sanctioned amount

and expenditure of Rs. 479.07 crore was incurred in execution of works for which

technical sanction was yet to be obtained.

(Para-13(A)&(B))

Introduction

The 48th

review on the working of Public Works Divisions and Irrigation & Public Health

Divisions in Himachal Pradesh has been prepared with the object of presenting an annual

report to the State Government depicting deficiencies noticed in the accounts maintained by

these divisions and the accounts rendered by these divisions to the office of the Accountant

General (Accounts & Entitlement), Himachal Pradesh. The review also contains audit

observations that were noticed during audit of the records of these divisions by the office of

the Pr. Accountant General (Audit) Himachal Pradesh. This review is supplementary to the

comments made from time to time in the report of the Comptroller and Auditor General of

India on the accounts of Government of Himachal Pradesh.

The review intends to draw attention of the State Government and Heads of the Department

to the shortcomings, lapses etc. Given the special nature of functioning of works divisions,

this review highlights the shortcomings in functioning of divisions, processes which were in

departure from the Codes and Rules of the Public Works System and also recommends

remedial measures so that financial, administrative and technical controls are optimally

maintained hierarchically.

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 and minimize the

persistent irregularities. Government/head of Department may take suitable and effective

steps to avoid their reoccurrences.

The number of divisions under Building & Roads, including Mechanical, Electrical and

Irrigation and Public Health in operation during 2014-15 was as under:

Sr. No. Name of Branch Number of Divisions

i) Public Works Divisions:

1. Building & Roads 63

2. Electrical 05

3. Mechanical 06

Total 74

ii) Irrigation and Public Health Divisions:

1. Irrigation and Public Health 52

Grand Total 126

The review consists of two parts viz. Part-I contains observations relating to accounts that

were noticed in the office of the Accountant General (Accounts and Entitlement) Himachal

Pradesh and Part – II consists of audit findings that were noticed during audit of these

divisions by the office of the Pr. Accountant General (Audit), Himachal Pradesh.

PART-I-Observations relating to Accounts

A General

i) Computerization of accounts

The Public Works Department 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 the 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 departments (PWD & IPH) should computerize the accounting function which

would be in step with other departments of the state Government and this will help in

speedy generation of accounts.

ii) Accrual Accounting

Twelfth Finance Commission had recommended migration from cash accounting to

accrual accounting. The State Government thus identified two department viz. Public

Works department and Forest department, where the pilot studies on accrual

accounting could be conducted. A task force for this purpose was constituted in

January 2007. After conference of State Finance Minister in June 2011 two division

of PWD (Shimla–I & III) were identified in September 2011 for pilot implementation

of accrual accounting. Meetings were held with the officials of the Division and

Engineer-in-Chief from time to time. The Chartered Accountant firm which was

instructed the job of conducting pilot study of two divisions of HPPWD had

submitted the trial balance sheet of the two pilot divisions. The task force raised some

observations on the balance sheet and the firm had made the compliance of the

observations. The final outcomes were awaited.

iii) Receipt of accounts and vouchers

According to prescribed time schedule the monthly accounts are required to be

submitted to office of the Accountant General between 7th

to 10th

day of the

following month. For the monthly accounts of March, an extension of three days to

the dates fixed for submission of the divisional accounts has been allowed. The

accounts and vouchers from all the divisions were received in time and included in

the monthly Civil Accounts.

B. Persistent and common defects

The following statements show the common and persistent defects noticed during

processing and examination of the monthly accounts rendered by the divisions and

are brought to the notice of the Government/concerned Heads of Department to

enable them to take necessary corrective measures.

Statement No 1 –Position of suspense balances

i) Material Purchase Suspense Account

If any material has been received in a division and the payment thereof is not made in

the same month of account, such items are kept outstanding under this head and

subsequently cleared when payment is made. This suspense head is required to be

cleared at the earliest but not later than the close of the financial year, in any case. It

was observed that at the end of March 2015 a sum of Rs.298.64 crore had

accumulated under this suspense head. This balance included the amounts which were

outstanding for more than ten years. There were also minus balances against some

divisions. The division-wise detail of balances suspense head are indicated in

Annexure I-A and Annexure I-B respectively. In order to clear the balances under

this suspense head, timely action is required to be taken otherwise position would go

from bad to worse.

Recommendation

The matter needs to be pursued by Engineers-in-Chief to ensure that the balances

under this suspense head are cleared at the earliest.

ii) Cash Settlement Suspense Account

The suspense head ‘Cash Settlement Suspense Account’ (CSSA) under major head

“8658-00-107 Suspense Account” is intended for settlement of transactions between

various divisions for supplies made and services rendered by one division to another.

According to rules/ instructions on the subject, claims preferred by one division

should be settled within 10 days and there should be no outstanding balances under

this head at the end of the year. However, an amount of Rs. 1,93,498.36 was

outstanding under this head as on 31 march 2015 (Annexure-IC). The operation of

CSSA head has been stopped since 1997-98.

Recommendation

Suitable instructions may be issued to the Divisional Officers concerned to clear

outstanding balances under this head in a time bound manner.

iii) Reconciliation with Treasury

The Schedule of Settlement with Treasuries (C.P.W.A-51) enables to keep watch

over the encashed/un-encashed cheques and cash remitted by the divisions into

Treasury. The Divisional Officers are required to conduct a monthly reconciliation

of receipt and payment with all the Treasuries with which they have an account and

intimate the results of such reconciliation through the Schedule of Settlement with

Treasuries in form C.P.W.A-51 depicting the differences between the cheques issued

by a Division and acknowledged by the Treasury. It was noticed that 40per cent of

the divisions (Detailed in Annexure III) had not supplied the duly reconciled Form-

51 to this office. In the absence of monthly reconciliation, the likelihood of

misappropriation of Government money cannot be ruled out.

Recommendations

Government may issue instructions to all the divisions of Public Works and

Irrigation & Public Health through respective Engineers-In-Chief to reconcile their

receipts and payment with treasuries.

Statement No.2-Non adjustment of Dr/Cr pertaining to Remittance Heads of Account

Cash remitted by the Public Works Divisions into the Treasuries/Banks is classified

under head “8782-00-102-01“Remittances into Treasury” in the Divisional

Accounts. The corresponding credit appears in the Treasury account. Similarly

drawls by the division drawing cheques from Treasuries/Banks are credited under

“8782-00-102-02 cheques”, and corresponding debit after encashment of cheques

appears in treasury account. The review of outstanding balances under this head

revealed that the Divisional Officers were not giving high priority to the adjustment

of debits/ credits under this head. The balances under 8782-01 Remittances and 02

Cheques primarily remain unadjusted due to non-presentation of cheques into

treasuries and time barred cheques. The time bared cheques were regularly being

shown outstanding and no action to get the time barred cheques cancelled and get the

accounts adjusted had been taken by the Divisional Officers. Due to non-

adjustments/cancellation of time barred cheques possibilities of fraudulent drawls

from Treasuries cannot be ruled out. Division-wise detail of outstanding balances

under 01 Remittances of Rs(-) 1909.61 crore and 02-Cheques of Rs. 158.00 crore

up-to March 2015 is given in Annexure IV-A and Annexure IV-B respectively.

Recommendation

Directions need to be issued to all the divisions to initiate action as per provisions

laid down in Rule-46 to 48 of Receipt and Payment Rules 1983 for settlement of long

outstanding cheques.

Statement No 3- Non adjustment of AG memos by the Divisional Officers.

It was noticed that A.G memos were not being adjusted by the Divisions

expeditiously and in case these were adjusted, the names of PAOs were not being

mentioned. As a result of the above shortcoming these memos remained

outstanding in the books of Accounts Office and could not be cleared for want of

the relevant information.(Details in Annexure V).

Recommendation

The Government may issue instructions to the divisions to (i) Quote complete

name of PAO and number and date of reference to this office in adjustment form;

(ii) Reconcile and settle old outstanding AG Memos by deputing concerned official

to AG office.

Statement No.4-Aarrears in reconciliation.

As provided in Rule-66 (2) of General Financial Rules, reconciliation of figures

with booked figures of the Accountant General’s office is required to be done on

monthly basis by the Heads of the Departments and on quarterly basis by the

divisions of PW and I&PH departments. Quarterly reconciliation was done by the

respective divisions and there was no arrear on account of reconciliation up to

March 2015. However, the monthly reconciliation of figures for the month of

March 2015 was not done by the Engineer-in-Chief, PWD.

Recommendation

There is a need to ensure monthly reconciliation on regular basis at Head of the

Department level especially the March account to enable preparation of Finance

Account of the State Government on time.

Statement No.5- Heavy outstanding balances under PAO Suspense (National Highways)

Expenditure on construction, repair and maintenance of National Highways by

various Public Works Divisions is incurred by the State Government in the first

instance by booking the expenditure under the Major Head “8658-Suspense

Account” items adjustable by PAO (National Highways). This head is

subsequently cleared after realising the amount from Government of India. It was

noticed that an expenditure of Rs. 10.68 crore incurred up-to march 2015 by the

Public Works Department was not reimbursed as the expenditure was either not as

per norms fixed by the Ministry of Surface Transport, Government of India or was

over and above the sanctioned estimates or was in excess over budget allotment or

incurred without budget provision (Annexure II).

Recommendation

Government may issue instructions to avoid such practice in future to ensure that

the State exchequer is not burdened unnecessarily with such expenditure.

Statement No.6- Minus balance and excess balance under 8671-Cash Balance

It was observed that in certain divisions, the sub-divisions working under their

control had transferred amount of cash from one sub-Division to another sub-

division while closing their account just to avoid lapsing of budget. Such action on

the part of the division and sub-divisions was irregular and needs to be stopped

forthwith. There are also minus balances against some divisions due to book

keeping errors as shown in Annexure VI-A. It was also observed that some of the

divisions had closing balances in excess of the prescribed limit. The details are

given at Annexure VI-B.

Recommendation

State Government should issue instructions to stop the practice of transferring cash

from one division to another to avoid the deposit into the treasuries and reconcile

and clear the outstanding cash balances.

Statement No. 7 -Minus balances under 8009-GPF

It was observed that certain divisions had minus balance in 8009-GPF of Work

Charged staff as detail in Annexure-VII. This could be a result of sanction of

advances beyond the available balance or missing entries.

Recommendation

The Divisions may be directed to reconcile the balances immediately.

Statement No. 8-Adverse balances under Public Works Divisions Deposits 8443

As per codal provisions Deposit Works are undertaken by the Public Work

Divisions on behalf of local bodies, non-government organizations etc. Before a

deposit work is taken up, the gross estimated expenditure is required to be deposited

in advance by the party concerned either in lump sum or in installments. But the

instances were noticed where the expenditure on deposit works had been incurred in

excess the deposited amount. Due to this, adverse balances under Major Head 8443-

Deposits had arisen in many divisions of department. It was observed that adverse

balances to the tune of Rs. 31.62 crore and Rs 15.79 crore in Public Works

Divisions and Irrigation & Public Health Divisions respectively had accumulated

up-to March 2015 (Annexure VIII).

Recommendation

Suitable instructions needs to be issued by the Government directing the division to

comply with the codal provision strictly besides getting the wanting amount

deposited under the said head.

Statement No. 9- Common defects in the preparation of monthly accounts.

It was observed that in number of cases the monthly accounts were not prepared in

accordance with the provisions of relevant Rules and also according to the

instructions issued by the Accountant General from time to time with the result the

accounts were found incomplete and defective.

(i) Monthly accounts in Form C.P.W.A.80 received from many divisions

were found incomplete and were not prepared in the prescribed Performa. Due to

this the status of follow-up of memos of Miscellaneous Cash receipts paid into

treasuries and certificate of cash balances in the divisional office could not be

assessed. In some cases it was seen that the detail given in Form 80 did not tally

with detail given in Form C.P.W.A. 74 (Classified Abstract)

(ii) The classification of receipts and expenditure shown in the Classified

Abstract (C.P.W.A.-74) was in some cases incomplete or incorrect. Even the basic

nature of expenditure and other particulars viz. Demand No. Voted or Charged,

Plan or Non-Plan and Centrally Sponsored Schemes and nomenclature of Primary

Unit of Appropriation were generally not mentioned clearly or were incorrectly

indicated by most of the divisions. Thus the possibility of transactions being

misposted could not be ruled out. The main reason attributed for this was the non-

receipt of Demand for Grants from Circle Offices due to which they were unable to

quote correct classification of expenditure.

(iii) Schedule of works expenditure (Form 64) was generally found incomplete

and it did not exhibit budget allocation, estimated cost of each Scheme, expenditure

incurred up-to the end of the year and progressive total expenditure of each scheme.

This detail was extremely necessary to enable the Divisional Officers to keep a

watch over the flow of expenditure. Even the minor and detailed heads of

classifications and head wise, sub head wise totals were not found recorded. The

computer codes of each scheme were not given in Form 64.

(iv)Under the Suspense and Remittance heads, the minor heads were not being

mentioned in various forms. Form-C.P.W.A-80 and Classified Abstract in Form-74

are required to be attached in chronological order. These forms were not annexed

with the monthly accounts in chronological order. Further, page numbers were not

marked in C.P.W.A. form 83 (list of documents attached with the monthly

accounts).

(v) Debits/credits relating to GPF subscribers were incorrectly shown in Form-80.

Divisional Officers also did not submit GPF credit schedules systematically in

respect of Work Charged employees converted into regular establishment while

transferring their GPF account balances to Accounts Office. Month up-to which the

interest had been allowed was not shown in the Schedule.

(vi) It was observed that divisions while preparing the Form-77 (Schedule of

Remittances of Cheques issued by Division/Sub-Division),cheques/token No. was

either not mentioned or incorrect number was recorded. The divisions concerned

should incorporate full and complete information/details of monthly transaction in

the prescribed forms to be annexed to monthly account.

(vii) Sanction of Reserve Stock Limit (R.S.L) was not recorded by most of the

divisions on Form-73 of the monthly account.

It is clear from the above observations that accounts of divisions were being

rendered to the Accounts Office in incomplete fashion and this resulted in lots of

unnecessary correspondence between the Accounts Office and divisions besides and

element of opaqueness also creeps into the accounts. The codal provisions and

instructions on maintenance of accounts were not being complied with properly.

Recommendation

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

provisions while preparing accounts and to submit the accounts in complete form

so that accounts could be present transparent and true picture and also help in

speeding up the preparation of annual accounts.

PART-II AUDIT OBSERVATIONS

(A) Public Works Divisions

1. Unfruitful/Wasteful/Injudicious/Idle investment/ Infructuous

expenditure. An expenditure of Rs. 27440.24 lakh as per details given in Annexure

“A” was incurred on the execution of 126 works by 52 divisions was rendered unfruitful/

wasteful/ injudicious due to improper, faulty planning, lackadaisical approach in execution of

works and lack of coordination etc. Remedial measures are required to be taken to spend the

Government money prudently on productive works and to ensure economy, efficiency and

effectiveness.

2. Fictitious utilization of funds to avoid lapse of budget. Rule 2.10 of the Himachal Pradesh Financial Rules 1971 (Vol.-1)

stipulates that no money should be drawn from treasury unless it is required for immediate

disbursement. It is not permissible to draw money in advance from treasury for execution of

work which is likely to take considerable time. Test check of records of 18 PWD divisions

revealed that funds amounting to Rs. 3211.91 lakh as per details given in the Annexure “B”

was released through letter of credit (L.O.C) by the concerned Superintending Engineer at the

fag end of the financial year 2014-15.The amount was drawn by the Executive Engineers and

paid through cheques to other divisions/ within division and subsequently the amount was

returned to concerned divisions by other division just to avoid lapse of available budget. This has

also resulted in irregular utilization of Government money.

3. Fictitious booking/ adjustment of material/stock. Para 6.4 of Financial Hand Book No. 3 stipulates that all the transactions

of the receipt, issue and balance of material should be strictly in accordance with the provisions

of Article 96 of Account Code Vol.-III. It also strictly prohibits fictitious stock adjustments.

Contrary to provisions, material valuing Rs. 4157.21lakh as per details given in Annexure “C”

was adjusted/booked by 38 PWD division to various works where the material was not required

and in subsequent year the material was written back to stock just to show utilization of available

budget during the financial year.

4. Blockage of funds due to non execution of deposit work. Public Works Divisions receives funds from other departments/ agencies

to execute the work on their behalf. These funds are kept in deposit head ”Public Works

Deposit”. These works should be executed in time bound manner to derive the intended benefits.

Prolonged retention of funds in deposit not only resulted in blockage of Government money but

also deprived the public from intended benefits.

It was noticed that 46 PWD divisions, an amount of Rs. 13321.78 lakh as

detailed in Annexure “D” was received for execution of works on the behalf of other

department/ was lying unutilized since long. It was seen that money received for execution of

works was lying unspent for want of non handing over site, non approval of drawings,

inadequate funds, etc. This resulted in blockage of Government money and deprived the public

of the intended benefits.

5. Expenditure incurred in excess of deposit received. Rules 7.13 of Department Financial Rules (Hand Book No. 3) provides

that when a work is to be carried out on behalf of other departments/ local bodies, the party

concerned should deposit in advance the gross estimated cost of the work and outlay on the work

should be restricted to the amount so received.

During audit of divisions, it was noticed that an amount of Rs. 6820.16

lakh was incurred by 44 PWD divisions in excess of the amount received from other department/

agencies. The details are given in Annexure”E”.

6. Wrong debit to work. It was noticed that an expenditure of Rs. 66.89 lakh as details given in

Annexure”F” was debited by 06 Divisions to those works which was actually pertained to other

works. The wrong debit needs rectification.

7. Irregular splitting of work. In 12 PWD divisions works costing to Rs. 1116.52 lakh as shown in

Annexure”G” were split up into small contracts/parts to avoid sanction of the competent

authority which is against the instructions issued by the Government from time to time.

8. Non levy of compensation. Clause-2 of contract agreement provides that time allowed for carrying out

the work as entered in the contractor should be strictly observed by the contractor. Failing to

comply with the provisions, the contractor shall be liable to pay compensation maximum upto 10

percent of the tendered amount for such delay.

It was noticed that various works in 41 PWD divisions as per Annexure

“H” were awarded to contractors but not completed within stipulated period. The Divisional

Officers have not levied compensation which works out to Rs. 2575.40 lakh under Clause-2 of

contract agreement.

9. Non recovery of levied compensation/ liquidated damages/ non

recovery from contractor. It was noticed that in 30 PWD divisions, compensation amounting to

Rs. 986.62 lakh was levied by the Divisional Officers as per details given in Annexure “I” but

the amount was not recovered from the contractors which resulted in undue favor to contractors

and loss to Government.

10. Non finalization of bill/ unauthorized deviation. In 29 PWD divisions final bills of the contractors valuing Rs. 22961.5

lakh were not finalized by the Divisional Officers due to non approval of deviation and for other

reasons. There were also cases of payment made without approving deviation from the

competent authority. The details are given in Annexure “J”

11. Non accountal of material/ lubricant/ non verification of

accountal of material/short accountal, etc. It was noticed that in 29 PWD divisions, an amount of Rs. 1075.78 lakh

was recoverable on account of non accountal of material, short accountal of material/ lubricant,

etc. as per details given in Annexure “K”.

12. Outstanding recoveries under “Miscellaneous Works Advances”. “Miscellaneous Works Advances” is a transitory suspense head which is

intended to record transactions relating to advance payments to firm/ suppliers, expenditure

incurred on deposit works in excess of deposit received, amount recoverable from officers/

officials on account of shortage hire charges, amount recoverable from other divisions/

departments, etc. Huge balances remaining outstanding for a long time could involve risk of loss

to Government.

It was noticed that in 50 PWD divisions, an amount of Rs. 31203.78 lakh was lying outstanding

under “Miscellaneous Works Advances” for want of recoveries/ adjustment etc. from individual,

other divisions, departments, contractors, firm/suppliers as per details given in Annexure “L” .

13. Irregular expenditure.

(A) Statement showing the details of expenditure incurred in

excess of A/A & E/S.

` Rule 7.86 read with Rule 18.9 of the Department Hand Book No. 3

provides that when the expenditure on a work is likely to exceed the amount of A/A & E/S by

more than five percent a revised estimate should be prepared and got approved from the

competent authority.

Contrary to above rule, an amount of Rs. 27580.49 lakh had been incurred in excess of the

sanctioned amount/ estimates by 35 PWD divisions but no revised A/A & E/S estimates were

prepared and got approved from the competent authority. The details are given in Annexure

“M”.

(B) Execution of works without technical sanction. Rules provide that no work be taken for execution until or unless its

detailed estimates and design is technically approved by the competent authority.

It was noticed that an expenditure of Rs. 62658.95 lakh has been incurred on the execution of

works by 35 PWD divisions but the technical sanction for execution of works has not yet been

obtained from the competent authority. The details are given in Annexure “N”.

14. Non ledgering of indents. As and when material is issued to contractors from departmental store it

should be entered in contactor ledger to watch the recovery of the cost of material issued.

It was noticed that material valuing Rs.70.55 lakh issued by 06 PWD

divisions as per details given in Annexure “O” to contractors for the execution of works. The

material issued was not accounted for/ entered in contractor ledger. Thus the recovery of cost of

material made from contractors could not be verified.

15. Non disposal of scraps/ dismantle material/unserviceable

machinery. The machinery which becomes unserviceable and beyond economical

repair should be disposed off in accordance with the provisions prescribed under rules issued by

Government time to time.

It was noticed that in 15 PWD divisions machinery/ store book valuing Rs.

375.63 lakh becomes unserviceable but the machinery/ store has yet not auctioned which

resulted in unnecessary watch and ward loss due to its deterioration. The details are given in

Annexure “P”.

16. Irregular payment of pay and allowances. In 21 PWD divisions, the pay and allowances amounting to Rs. 74.78 lakh

was paid irregularly but no action had been taken to recover the amount or to set right the

irregularity. The details are given in Annexure “Q”.

17. Less recovery of royalty and non recovery of labour cess, etc. The Director of Industries & I.T. Himachal Pradesh vide letter No.

IndBhu(Geo-7)Conversion/2001/415-16 dated 19.6.2002 stated that minerals unlisted for the

execution of construction/ development work are either extracted from illegal sources or if

royalty is paid less quantity. Hence every contactor may be asked to get “No Objection

Certificate” from Mining Officer before final payment is released in his favour and if he fails to

get “No Objection Certificate” then royalty may be deducted from his payment. The Addl. Chief

secretary (Industry),to the Govt. of HP vide letter no. Ind.11/F/6-5/2006 dated 08.10.2007 had

revised the rate of royalty charges on minerals.

It was noticed that in 27 PWD divisions, the royalty charges amounting to

Rs. 230.23 lakh was not deducted, resulting in loss of revenue to Government and undue favour

to contractors. There were also cases of non recovery of secured advances and labour cess from

contractors. The details are given in Annexure “R”.

18. Statement showing the detail of short/ non receipt of material. It was noticed that in 04 PWD divisions, material costing to Rs. 135.91

lakh was received less or still to be received. The details of short receipt of material are given in

Annexure “S”.

19. Non/less recovery of useful stone. As per provisions made in the schedule of quality, the recovery of useful

stone shall be made on pro rata basis from contractor bill.

It was noticed that in 10 PWD divisions, the recovery of useful stone

works out to Rs. 427.67 lakh was not deducted from the contractors bills, if deducted that was

not on pro-rata basis. The details are given in Annexure “T”.

20. Irregular utilization of funds provided for A/R & M/O. The funds provided by Govt. for a particular purpose under the Sub Head

A/R & M/O should be spent on that very purpose only. The expenditure incurred on any

contingent item (purchase of stationery, making payment on account of Photostat etc.) should not

be charged to A/R & M/O of work.

It was noticed that in 05 PWD divisions, funds amounting to Rs. 52.63

lakh provided for annual repair and maintenance of works had been utilized by diverting the

funds to other tasks/works. The A/R & M/O funds were diverted without obtaining sanction of

the competent authority. The details are given in Annexure “U”.

21. Avoidable payment of escalation. It was noticed that in 11 PWD divisions, an amount of Rs. 522.56 lakh

had been paid by way of escalation. The amount of escalation could have been avoided, if works

were executed within stipulated time. The details are given in Annexure “V”.

22. Overpayment to contractor/ undue favour to contractor on a/c of

hire charges/ short recovery of rest house charges/ tender

sale. It was noticed that in 07 PWD divisions, an amount of Rs. 116.38 lakh

had been over paid to contractors which includes cases of short recovery of hire charges of

machinery/ short recovery of rest house/ short recovery of tender sale. No action has been taken

to recover the overpaid amount or to recover the balance amount of hire charges of rest house/

tender forms. The details are given in Annexure “W”.

23. Non crediting of unclaimed/lapse amount to Government

revenue.

Rule provides that deposits (security deposits/earnest money) of the

contractors remained unclaimed for more than three years, it should be credited to the

Government revenue at the close of march each year.

During test check of records and information supplied by 46 PWD

divisions, It was noticed that an amount of Rs. 1461.71 lakh was lying unclaimed in Govt.

account for more than three years. The details of unclaimed amount are given in Annexure “X”.

24. Non forfeiture of earnest money/non crediting of forfeiture of

earnest/security money. In terms of conditions of the memorandum to contract agreement, in case

the contractor fails to commence/ start the work within stipulated period specified in the contract,

the earnest money of the contractor should be forfeited. The forfeited amount shall be credited to

Government account.

During the test check of records, it was noticed that in 39 PWD Divisions

various works were awarded to contractors but the contractors failed to commence the work

within stipulated period. The earnest money Rs. 45.55 lakh deposited by these contractors

should have been forfeited and credited to Government revenue. But no action had been taken by

the Divisional Officers to forfeit the earnest money. The details are given in Annexure “Y”.

Further, in 07 PWD Divisions, the earnest money amounting to Rs.8.83

lakh had been forfeited by the Divisional Officers as the contractors failed to commence the

works allotted to them but the forfeited amount had not credited to Government account. The

details are given in Annexure “Z”.

25. Non reconciliation with treasury. Financial Rules provide that when money in the custody of Govt. Officer

is paid into the treasury/ bank or drawn from treasury or bank, the head of the office making such

payment should compare the Treasury Officers receipt of the amount remitted/ drawn with the

entry in the cash book before attesting it and satisfy himself that the amount have actually

credited into the treasury/ bank or drawn from treasury. By the 15th

of the succeeding month, he

should obtain from the treasury a consolidated receipt of all remittances made during the

previous month and amount drawn which should be compared with the posting in the cash book

to ensure that the amounts remitted have actually been credited to govt. account or amount

actually drawn.

During the test check of records of 22 PWD Divisions, it was noticed that

there was difference of Rs. 13107.32 lakh between figures of department and treasury. The

details are given in Annexure “AA”.

26. Non deposit of sales tax/ labour cess. In 09 PWD divisions, the sale tax and labour cess amounting to Rs. 85.22

lakh deducted from the bills of contractors, etc. had not deposited into Government account by

the Divisional Offices. The details are given in Annexure “AB”.

27. Minus stock balance. As per accounting procedure, the material procured against stock is kept

and accounted for under debit side of the suspense head “Stock” and when the same is issued to

various works, the value thereof is credited to this suspense head. As this is a transitory head,

there should be no difference between debit and credit side except the material remained to be

issued from the stock which should be cleared at the earliest by issuing to the works against

which the same was procured. In no circumstances, the stock should be in minus.

During the test check of records of 14 PWD Divisions, it was noticed that there was minus stock

balance amounting to Rs. 4067.92 lakh as shown in Annexure “AC”

28. Non-preparation of outturn of machinery. In 02 PWD divisions, it was noticed that the outturn of machinery were not

prepared, this resulted in loss of Rs. 27.06 lakh as shown in Annexure “AD”

29. Suspected mis-appropriation/theft of Govt. money. In 15 PWD divisions, it was noticed that there was suspected mis-

appropriation of government money due to cases of theft, accident, irregular purchase of

material, late deposit of Govt. revenue etc. as shown in Annexure “AE” amounting to Rs. 629.73

lakh.

(B) Irrigation and Public Health Department

1. Unfruitful/Wasteful/Injudicious/Idle investment/ Infructuous

expenditure. An expenditure of Rs. 33217.73 lakh as per details given in Annexure “2A”

incurred on the execution of 83 works/schemes by 34 divisions was rendered unfruitful/

wasteful/ injudicious due to improper, faulty planning, lackadaisical approach in execution of

works and lack of coordination etc. Remedial measures are required to be taken to spend the

Government money prudently on productive works as well as to ensure economy, efficiency and

effectiveness.

2. Irregular utilization of funds to avoid lapse of budget.

Rule 2.10 of the Himachal Pradesh Financial Rules 1971 (Vol.-1) stipulates that

no money should be drawn from treasury unless it is required for immediate disbursement. It is

not permissible to draw money in advance from treasury for execution of work which is likely to

take considerable time. Test check of records of 17 divisions revealed that funds amounting to

Rs. 7746.88 lakh as per details given in the Annexure “2B” was released through letter of credit

(L.O.C) by the concerned Superintending Engineer at the fag end of the financial year 2014-

15.The amount was drawn by the Executive Engineers and paid through cheques to other

divisions/ sub-divisions within division and subsequently the amount was returned to concerned

divisions by other division just to avoid lapse of available budget. This has also resulted in

irregular utilization of Government money.

3. Fictitious booking/ adjustment of material/stock.

Para 6.4 of Financial Hand Book No. 3 stipulates that all the transactions of the

receipt, issue and balance of material should be strictly in accordance with the provisions of

Article 96 of Account Code Vol.-111. It also strictly prohibits fictitious stock adjustments.

Contrary to provisions, material valuing Rs. 1951.36 lakh as per details given in Annexure “2C”

was adjusted/booked by 21 divisions to various works where the material was not required and

in subsequent year the material was written back to stock just to show utilization of available

budget during the financial year.

4. Blockage of funds due to non execution of deposit work.

Irrigation and Public Health Divisions receives funds from other departments/

agencies to execute the work on their behalf. These funds are kept in deposit head ”Public

Works Deposit”. These works should be executed in time bound manner to derive the intended

benefits. Prolonged retention of funds in deposit not only resulted in blockage of Government

money but also deprive the public from intended benefits.

It was noticed that 23 divisions, an amount of Rs. 4319.68 lakh as detailed in

Annexure “2D” was received for execution of works on the behalf of other department/ was

lying unutilized since long. It was seen that money received for execution of works was lying

unspent for want of non handing over site, non approval of drawings, inadequate funds, etc. This

resulted in blockage of Government money and deprived the public of the intended benefits.

5. Expenditure incurred in excess of deposit received.

Rules 7.13 of Department Financial Rules (Hand Book No. 3) provides that when

a work is to be carried out on behalf of other departments/ local bodies, the party concerned

should deposit in advance the gross estimated cost of the work and outlay on the work should be

restricted to the amount so received.

During audit of divisions, it was noticed that an amount of Rs. 886.04 lakh was incurred by 14

divisions in excess of the amount received from other department/ agencies. The details are

given in Annexure “2E”.

6. Irregular splitting of work.

In 04 PWD divisions works costing to Rs. 324.13 lakh as shown in Annexure

‘’F” were split up into small contracts/parts to avoid sanction of the competent authority which

is against the instructions issued by the Government from time to time.

7. Non levy of compensation.

Clause-2 of contract agreement provides that time allowed for carrying out the

work as entered in the contractor should be strictly observed by the contractor. Failing to comply

with the provisions, the contractor shall be liable to pay compensation maximum upto 10 percent

of the tendered amount for such delay.

It was noticed that various works in 25 I&PH divisions as per Annexure “2G”

were awarded to contractors but not completed within stipulated period. The Divisional Officers

has not levied compensation which works out to Rs. 1403.16 lakh under Clause-2 of contract

agreement.

8. Non recovery of levied compensation/ liquidated damages/ non

recovery from contractor. It was noticed that 05 I&PH divisions, compensation amounting to Rs. 215.07

lakh was levied by the Divisional Officers as per details given in Annexure “2H” but the amount

was not recovered from the contractors which resulted undue favor to contractors and loss to

Government.

9. Non finalization of bill/ unauthorized deviation.

In 18 I&PH divisions final bills of the contractors valuing Rs. 3140.66 lakh were

not finalized by the Divisional Officers due to non approval of deviation and for other reasons.

There were also cases of payment made without approving deviation from the competent

authority. The details are given in Annexure “2I”.

10. Non accountal of material/ lubricant/ non verification of accountal

of material/short accountal etc.

It was noticed that in 18 divisions, an amount of Rs. 513.31 lakh was recoverable

on account of non accountal of material, short accountal of material/ lubricant, etc. as per details

given in Annexure “2J”.

11. Advance payment to HPSEB limited

The advance payment made to firm/ department it should be placed under the

head “Miscellaneous Works Advances” to watch its adjustment account or utilization certificate.

It was noticed that advance payment of Rs. 8144.81 lakh had been made by 20

I&PH divisions to HPSEB Limited for the supply of power (SOP) and the amount was debited to

the final head of account of schemes instead of placing the amount under “Miscellaneous Works

Advances” pending account/UCs. The details of such cases are given in Annexure “2K”. Thus,

debiting the amount of advance payment to the final head of account of schemes without

execution of SOP work was irregular.

12. Outstanding recoveries under “Miscellaneous Works Advances”.

“Miscellaneous Works Advances” is a transitory suspense head which is intended

to record transactions relating to advance payments to firm/ suppliers, expenditure incurred on

deposit works in excess of deposit received , amount recoverable from officers/ officials on

account of shortage, hire charges, amount recoverable from other divisions/ departments, etc. and

other items of expenditure the allocation of which is not known and which cannot immediately

be adjusted to the final head of account.

The items placed under “Misc. Works Advances” are required to be

cleared/recovered promptly and by issuing letter to the parties concerned about the items under

“Misc. Works Advances” .Huge balances remaining outstanding for a long time could involve

risk of loss to Government.

It was noticed that in 30 I&PH divisions, an amount of Rs. 49772.93 lakh was

lying outstanding under “Miscellaneous Works Advances” for want of recoveries/ adjustment

etc. from individual, other divisions, departments, contractors, firm/suppliers as per details given

in Annexure “2L” .

13. Irregular expenditure.

(A) Statement showing the details of expenditure incurred in excess of

A/A & E/S.

Rule 7.86 read with Rule 18.9 of the Department Hand Book No. 3 provides that when the

expenditure on a work is likely to exceed the amount of A/A & E/S by more than five percent a

revised estimate should be prepared and got approved from the competent authority.

Contrary to the above rule an amount of Rs. 14526.12 lakh had been incurred in

excess of the sanctioned amount/ estimates by 20 I&PH divisions but no revised A/A & E/S

estimates were prepared and got approved from the competent authority. The details are given in

Annexure “2M”.

(B) Execution of works without technical sanction.

Rules provide that no work be taken for execution until or unless its detailed

estimates and design is technically approved by the competent authority.

It was noticed that an expenditure of Rs. 47907.33 lakh has been incurred on the

execution of works by 20 I&PH divisions but the technical sanction for execution of works has

not yet been obtained from the competent authority. The details are given in Annexure “2N”.

14. Non disposal of scraps/ dismantle material/unserviceable

machinery.

The machinery which becomes unserviceable and beyond economical repair

should be dispose off in accordance with the provisions prescribed under rules issued by

Government from time to time.

It was noticed that in 03 I&PH divisions machinery/ store book valuing Rs. 9.77

lakh becomes unserviceable but the machinery/ store has yet not auctioned which resulted in

unnecessary watch and ward loss due to its deterioration. The details are given in Annexure

“2O”.

15. Irregular payment of pay and allowances.

In 13 divisions, the pay and allowances amounting to Rs. 96.67 lakh was paid

irregularly but no action had been taken to recover the amount or to set right the irregularity. The

details are given in Annexure “2P”.

16. Less recovery of royalty and non recovery of labour cess, etc.

The Director of Industries & I.T. Himachal Pradesh vide letter No. IndBhu(Geo-

7)Conversion/2001/415-16 dated 19.6.2002 stated that minerals unlisted for the execution of

construction/ development work are either extracted from illegal sources or if royalty is paid less

quantity. Hence every contactor may be asked to get “No Objection Certificate “from Mining

Officer before final payment is released in his favour and if he fails to get “No Objection

Certificate” then royalty may be deducted from his payment. The Addl. Chief secretary

(Industry), to the Govt. of HP vide letter no. Ind.11/F/6-5/2006 dated 08.10.2007 had revised the

rate of royalty charges on minerals.

`It was noticed that in 14 I&PH divisions, the royalty charges amounting to

Rs.100.26 lakh was not deducted, resulting in loss of revenue to Government and undue favour

to contractors. There were also cases of non recovery of secured advances and labour cess from

contractors. The details are given in Annexure “2Q”.

17. Outstanding water/sewerage charges

The Government dues/revenue receipts should be collected/realized promptly on

due date and credited into Government account.

Test check of records and information supplied by 33 I&PH divisions revealed

that an amount of Rs. 3829.31 lakh was recoverable from the consumers to whom the

water/sewerage connection had provided but the water/sewerage charges had not collected/

realized by the department from the consumers. Reasons for non recovery of water/sewerage

charges from the consumers on due date was not furnished .Immediate action was therefore

required to be taken so that the Government dues are credited promptly into Government

account. The details of outstanding water/sewerage charges are given in Annexure “2R”

18. Infructuous expenditure due to non functional hand pumps.

The work providing and installation of India Mark-II deep hand pumps in various

districts of Himachal Pradesh has taken up in 1991-92 with a view to provide potable water to

public before installation of hand pumps, it becomes essential to get the site selected from the

Hydrologist to know its feasibility and suitability for installation of hand pumps.

Scrutiny of records and information supplied by 06 I&PH divisions revealed that

these divisions had installed hand pumps at a cost of Rs. 111.98 lakh . These hand pumps had

become non functional due to muddy water, lowering of water level, falling of assembly and

having gone dry and required flushing. The expenditure incurred on their installation remained

infructuous. The details are given in Annexure “2S”.

19. Unrealistic estimation/ diversion of funds

Estimate for a work should be prepared accurately so as to commensurate with the

prevailing market rates and the expenditure likely to be incurred on a work.

It was noticed that in 07 I&PH divisions, an amount of Rs. 7567.20 lakh had been

paid over and above the estimated cost. The details are given in Annexure “2T”.

20. Minus balance/Non receipt of pipes

During test check of records of 08 I&PH divisions, it was noticed that there was

a figure of minus stock balance and non receipt of different pipes amounting to Rs. 32134.79

lakh as shown in Annexure “2U”. No action had been taken by the department.

21. Outstanding abiana charges

Test check of records and information supplied by 25 I&PH divisions revealed

that an amount of Rs. 110.11 lakh was recoverable from the farmers to whom the irrigation

facility had been provided by the department. The department had not taken effective steps to

realize the outstanding abiana charges. The matter needs to be looked into on priority basis so

that revenue receipts are credited into the state exchequer. The details of outstanding abiana

charges are given in Annexure “2V”

22. Non crediting of unclaimed/lapse amount to Government revenue.

Rule provides that deposits (security deposits/earnest money) of the contractors

remained unclaimed for more than three years, it should be credited to the Government revenue

at the close of March each year.

During test check of records and information supplied by 30 I&PH divisions, It

was noticed that an amount of Rs. 976.94 lakh was lying unclaimed in Govt. account for more

than three years. The details of unclaimed amount are given in Annexure “2W”.

23. Non forfeiture of earnest money/ non crediting of forfeiture of

earnest/security money. In terms of conditions of the memorandum to contract agreement, in case the

contractor fails to commence/ start the work within stipulated period specified in the contract, the

earnest money of the contractor should be forfeited. The forfeited amount shall be credited to

Government account.

During the test check of records, it was noticed that in 27 I&PH Divisions various

works were awarded to contractors but the contracts were failed to commence the work within

stipulated period. The earnest money Rs. 48.01 lakh deposited by these contractors should have

been forfeited and credited to Government revenue. But no action had been taken by the

Divisional Officers to forfeit the earnest money. The details are given in Annexure “2X”.

Further, in 06 I&PH Divisions, the earnest money amounting to Rs.3.86 lakh had

been forfeited by the Divisional Officers as the contractors were failed to commence the works

allotted to them but the forfeited amount had not credited to Government account. The details are

given in Annexure “2Y”.

24. Non reconciliation with treasury.

Financial Rules provide that when money in the custody of Govt. Officer is paid

into the treasury/ bank or drawn from treasury or bank, the head of the office making such

payment should compare the Treasury Officers receipt of the amount remitted/ drawn with the

entry in the cash book before attesting it and satisfy himself that the amount have actually

credited into the treasury/ bank or drawn from treasury. By the 15th

of the succeeding month, he

should obtain from the treasury a consolidated receipt of all remittances made during the

previous month and amount drawn which should be compared with the posting in the cash book

to ensure that the amounts remitted have actually been credited to govt. account or amount

actually drawn.

During the test check of records of 10 I&PH Divisions, it was noticed that there

was difference of Rs. 12149.16 lakh between figures of department and treasury. The details are

given in Annexure “2Z”.

25 Suspected mis-appropriation/Late deposit of Govt. money. In 11 I&PH Divisions, it was noticed that there was suspected mis-appropriation

of government money due to cases irregular purchase of material, suspected pilferage of material

late deposit of Govt. revenue etc. as shown in Annexure “2AA” amounting to Rs. 155.38 lakh.

No action had been taken by the department.

-sd-

Deputy Accountant General(GS)

Annexure-I A

List of MPSSA “129”outstanding heavy balance upto of 3/2015

Sr. No Name of Division Amount

1 B&R Division Ghumarwin 17010960.00

3 B&R Bilasppur-II 7434650.00

4 B&R Kalpa 0.09

5 B&R Karchham 68393.00

6 B&R Rampur -0.51

7 B&R Spiti at Kaza 1395.51

8 Mech Rampur 123.11

9 B&R Nahan -0.27

10 B&R Rajgarh 7280882.77

11 B&R Sangrah 0.23

12 B&R Shillai -4.25

13 B&R Nahan Foundary 0.65

14 B&R Division Chopal -415577.34

15 B&R Division Dodra Kawar 736200.00

16 B&R Jubbal 13262482.81

17 B&R Rohru 0.22

18 B&R Una 12860682.47

19 B&R Padhar 3633839.00

20 B&R Gohar 22364427.00

21 B&R Karsog 2234939.90

22 B&R Mandi-I 4025753.84

23 B&R Mandi-II 34349021.49

24 B&R Sarkaghat -119756.36

25 B&R SunderNagar 37484828.51

26 B&R Chopal 430267.00

27 B&R Theog 575599.53

28 B&R Arki 8601021.00

29 B&R Kasauli 2768152.07

30 B&R Nalagarh 1513200.00

31 B&R Solan 24567604.47

32 B&R Shimla-I 24736699.87

33 B&R Shimla-III 3708768.39

34 B&R Theog -575600.00

35 B&R Rural Division at Dhami 0.46

B&R Dharamshala 51.12

36 B&R Baij Nath 2710844.30

37 B&R Dharampur

38 B&R Kangra 20196157.55

39 B&R Palamppur 163406.54

40 MC divisionTanda 3496880.00

41 Mech Division Dharamsala 485764.31

42 B&R Kullu-I -0.16

43 B&R Kullu-II 71624.05

44 Mech Division Kullu 381104.29

45 B&R Chamba 6252424.75

46 B&R Dalhousie 19094967.70

47 B&R Pangi 0.25

48 B&R Salooni 206591.90

49 B&R Barsar 4191250.80

50 B&R Hamirppur -7.79

51 B&R Tauni Devi 27212819.00

52 B&R Sarkaghat 119756.36

53 B&R Fatehpur 6288658.09

54 B&R Nurpur -0.45

55 Electrical Division Kasumpti 292039.90

56 Electrical Division Shimla -0.20

57 Electrical Division Mandi 4351029.60

58 Mech Division Shimla 0.27

59 NH Solan 1170227.49

60 NH Joginder Nager 708103.60

61 NH Plandoh 3941107.28

62 Difference of Old Division 2180173.19

63 Master Plan Division -1511252.05

B&R Total 331542677.15

IPH

1 Complin Divission Bass at Bilaspur -6463950.00

2 IPH Bilaspur 63982146.00

3 IPH Ghumarwin -81315.00

4 IPH Chamba 100225166.59

5 IPH Dalhousie 50873760.00

6 IPH Salooni 87807666.00

7 IPH Dharamsala 51870162.66

8 IPH Palampur 91524119.74

9 IPH Shahpur 24658775.00

10 IPH Thural 34175358.00

11 IPH Hamirpur 34293800.99

12 IPH Barsar 40232885.10


14 IPH Ghumarwin 73803381.00

15 IPH Sarkaghat 101773946.00

16 IPH Dehra -24744142.00

17 IPH Kullu-I 44379490.12

18 IPH Kull-II 49885937.00

19 IPH Arki 124842248.20

20 IPH Keylong 5825618.00

21 IPH Nohredhar 71383177.00

22 IPH Nahan 9373492.45

23 IPH Nalagarh 12702309.46

24 IPH Paont Sahib 13907636.81

25 IPH Solan 60573522.52

26 IPH Jawali 26694906.00

27 IPH Dehra 86368747.00

28 IPH Indora 22484206.65

29 IPH Nurpur 66336239.76

30 IPH Pooh 5142536.00

31 IPH Rampur 69754404.95

32 IPH Recong Peo 38189285.54

33 IPH Jubbal 55297519.20

34 IPH Nerwa 88900008.41

35 IPH Rohru -2311747.70

36 IPH Shimla-I 63103400.57

37 IPH Arki 45645777.37

38 IPH Sunni 40079042.00

39 IPH Baggi 111271479.91

40 IPH Mandi 118145502.74

41 IPH Padhar 84537162.00


43 IPH SunderNager 248956892.10

44 IPH Karsog 63573566.00

45 Complin Bassi at Bilaspur -2051441.00

46 Flood Protection Gagret 148528.92

47 IPH DW NO-I Una 61251116.00

48 IPH DW NO-II Una 50941947.90

49 Senior Hydrologist Ground water

project org Una

400.00

50 Tube well Division Gagret Una 1058226.78

51 Swan River flood Mangement Project

Div Haroli at Una

3193150.00

Shah Nehar Division Gandharain 2038233.00

52 Shah Nehar ProjectSansarpur Terrace 9688544.73

IPH Total 2693223844.85

B&R Total 331542677.15

Grand Total 3024766522.00

Annexure-I B

Adverse balances regarding B&R and IPH Division Under MPSSA up-to 3/2015

Sr. No Name of Division Balance

1 B&R Division Chopal -415577.34

3 B&R Sarkaghat -119756.36

4 B&R Theog -575600.00

5 Masster Plan Division -1511252.05

Total -2622185.75

1 Camplin Division Bassi -6463950.00

2 IPH Dehra -24744142.00


4 IPH Rohru -2311747.70

5 Camplin Division Bassi Bilaspur -2051441.00

Total -35651595.70

Grand Total (B&R and IPH ) -38273781.45

Annexure I-C

Cash Settlement Suspense Account

Major Head 8658-107-CSSA

Balance as on 31/3/15

B&R Rs 16927.12

IPH Rs 176553.54

Total Rs 193498.36

Details

Old Divisions (IPH)

1 Planning &Investigation Division Shimla Rs 175951.74

2 Thural Rs 598.35

Total Rs 176550.09

B&R

1 HP Electricity Board (old Balance)Master plan Division Rs 11120.00

2 National Highway Rampur Bushehar Rs 479.00

3 Chamba Rs 6883.54

4 Nurpur Rs(-)1540.33

5 Rural Division at Dhami Rs(-)166121.00

6 MC Division Shimla Rs 166144.32

7 B&R Rohru Rs(-) 59.95

8 B&R Shilli Rs 21.86

Total Rs 16927.12

Annexure-II

10.68 crore in respect of National Highway pertains to year 2014-15 & will be

in the process of clearing in next year after re-imbursement is subsequently received from

PAO Chandigarh.

-sd-

AAO (WM)

Annexure-III

POSITION OF OUTSTANDING SCHEDULE OF SETTLEMENT WITH

TREASURIES (Form51)

B&R Divisions

Sr. No Name of Division Code Month

1 B&R Mandi-I 600 4/2014 to 3/2015

2 B&R Rohru 608 4/2014 to 12/2014

4 B& Solan 613 7/2014 to 3/2015

5 B&R Baijnath 622 4/2014 to 10/2014

6 C.V Udaypur 629 4/2014 to 10/2014

7 B&R Dehra 641 4/2014 to 3/2015

8 B&R Bilaspur-I 643 4/2014 to 7/2014&

2/2015,3/2015

9 B&R Bilaspur-II 644 4/2014 to 3/2015

12 B&R Karcham 651 4/2014 to 3/2015

13 B&R Kaza 653 4/2014 to 3/2015

14 Mech. Kullu 662 4/2014 to 3/2015

15 B&R Dodra Kawar 675 4/2014 to 3/2015

16 B&R Dharampur 680 4/2014 to 3/2015

17 B&R Tauni Devi 682 4/2015 to 3/2015

18 B&R Jaisinghpur 686 12/2014 to 3/2015

19 B&R Bangana 681 1/2015 to 3/2015

I.P.H Division

I.P.H Sunder Nagar 700 1/2015 to 3/15

1 I.P.H. Sarkaghat 701 4/2014 to 3/15

2 I.P.H. Baggi 702 4/2014 to3/2015

3 I.P.H. Mandi 703 12/2014 to 3/15

4 I.P.H. Padhar 704 4/2014 to 3/2015

5 I.P.H. Salooni 707 4/2014 to 3/2015

6 IPH Rampur 710 10/2014 to 3/2015

7 I.P.H. Shimla-1 715 12/2014 to 3/2015

8 I.P.H. Shimla-II 716 2/2015 to 3/2015

9 I.P.H. Jubbal 718 1/2015 to 3/2015

10 I.P.H. Solan 724 4/2014 to 3/2015

11 I.P.H. Una-1 732 10/2014 to3/2015

12 I.P.H. Una-2 733 1/2015 to 03/2015

13 Tube well Gagret 734 1/2015 to 3/2015

14 Shah Nehar-I 756 12/2014 to 3/2015

15 I.P.H. Kullu-2 763 4/2014 to3/2015

16 Elect. Shimla-I 612 10/2014 to3/2015

17 Elect.Shimla-II 619 4/2014 to 3/2015

18 Elect. Una 638 8/2014 to 3/2015

Annexure –IV-A

Outstanding balance under the Head 8782-102-01 Remittances

up-to 31/3/2015 Sr. No Name of Division Amount

1 B &R Mandi-I -601911.00

2 B &R Mandi-II -157731852.00

3 B &R Karsog -77063406.00

4 B &R Sundernagar -165638933.00

5 B &R Sarkaghat -25651317.00

6 B &R Dharampur -76789370.00

7 B &R Theog -39423806.00

8 B &R Chopal -104952661.00

9 B &R Arki -73742863.00

10 B &R Solan -127357056.00

11 B &R Kausali -42471617.00

12 B &R Nalagarh -88429650.00

13 Medical College Tanda -67728485.00

14 B &R Shimla-I -435349771.00

15 B &R Shimla-II -482253564.00

16 B &R Shimla-III -1825799601.00

17 B &R Dharamshala -316650010.00

18 B &R Palampur -139645352.00

19 B &R Baijnath -88323234.00

20 B &R Kangra -196594889.00

21 Mech.Dharmshala -4650452.00

22 B &R Kullu-I -173448036.00

23 B&R Udaipur -91264232.00

24 B &R Kullu-II -134570453.00

25 Mech. Kullu -56927467.00

26 B &R Nirmand -51303909.00

27 B &R Chamba -194778779.00

28 B &R Dalhousie -100093183.00

29 B &R Salooni -59436621.00

30 B &R Killar (Pangi) -49246089.00

31 B &R Hamirpur -183076961.00

32 B &R Bharmour -49752298.00

33 B &R Barsar -126766694.00

34 B &R Tauni Devi -70398475.00

35 B &R Nurpur -64295050.00

36 B &R Fatehpur -80939514.00

37 B &R Dehra -84115427.00

38 B &R Jawali -43307930.00

39 B &R Bilaspur-I -101889489.00

40 B &R Bilaspur-II -84461697.00

41 B &R Ghumarwin -105365406.00

42 B &R Rampur -28852413.00

43 B &R Kumarsain -92175700.00

44 B &R Kalpa -274650333.00

45 B &R Kaza -109636989.00

46 B &R Karcham -153004233.00

47 Mech Rampur -69035309.00

48 B &R Nahan -119398014.00

49 B &R Paonta -53237989.00

50 B &R Rajgarh -47517556.00

51 B &R Haripurdhar Sangrah -39228479.00

52 Nahan Foundary -87013.00

53 B &R Una -144104625.00

54 B &R Bharwain -83265516.00

55 B &R Bangana -112301750.00

56 B &R Rohru -98227190.00

57 B &R Jubbal -225763223.00

58 B &R Shillai -128312115.00

59 B &R Dodra Kowar -9219550.00

60 B &R Joginder Nagar -40729094.00

61 Mech Rohru -25632274.00

62 Mech Bilaspur -23685211.00

63 Mech Shimla -45506842.00

65 Elect. Shimla-I Kasumpti -80532568.00

66 Elect Shimla-II Sanowdon -74565824.00

67 Elect.Mandi -33592045.00

68 Elect. Una -38119698.00

69 Elect Palampur -69091872.00

70 B &R Ghoar -67111223.00

71 NH Joginder Nagar -25439596.00

72 NH Pandoh -72500554.00

73 NH Rampur -7219204.00

74 NH Solan -29056136.00

75 NH Hamirpur -65484806.00

76 IPH Shimla-I -4254611943.00

77 IPH Arki -80878676.00

78 IPH Sunni -134922714.00

79 IPH Rohru -199573653.00

80 IPH Nerwa -118131567.00

81 IPH Jubbal -85809123.00

82 IPH Nahan -105208578.00

83 IPH Paonta -315987970.00

84 IPH Solan -367166603.00

85 IPH Nalagarh -55818333.00

86 IPH Rampur -51772240.00

87 IPH Pooh -72831868.00

88 IPH Ghandran -321683.00

89 Hydro Const. & Maint. Division-5 -20593664.00

90 IPH Shimla-II -269612864.00

91 Water Supply Shimla -48261419.00

92 IPH Reckong Peo -51742943.00

93 IPH Hamirpur -525323680.00

94 IPH Barsar -93688523.00


96 IPH Bilaspur -283085978.00

97 IPH Keylong -4371209.00

98 IPH Kullu-I -199145707.00

99 IPH Kullu-II -155878592.00

100 IPH Mandi -74161851.00

101 IPH Sundernagar -146291621.00

102 IPH Sarkaghat -257545858.00

103 IPH Baggi -90964941.00

104 IPH Paddar -106893968.00

105 IPH Karsog -24447389.00

106 IPH Una-I -199545502.00

107 IPH Una-II -90858514.00

108 IPH Gagret -33001849.00

109 TW Gagret -14802134.00

110 IPHDharamshala -206019405.00

111 IPH Palampur -69876876.00

112 IPH Shahpur -158459194.00

113 IPH Thural -45836139.00

114 IPH Nurpur -64933291.00

115 IPH Indora 96747111.00

116 IPH Dehra -73437661.00

117 IPH Jawali -31360760.00

118 IPH Chamba -140895032.00

119 Dalhousie -49130822.00

120 IPH Saloonie -36051900.00

121 Shahnehar Div-I -4581240.00

122 Shahnehar Div-II -91712107.00

123 IPH Anni -170704948.00

124 Sidhatha Medium Jawali Kangra -88905130.00

125 Camip Bassi -3949835.00

126 IPH Nohradhar -38175374.00

127 GWO Una -73907.00

128 IPH Kaza -14899544.00

129 Sewerage Treatment Division Shimla -48970.00

130 IPH Dharawal Sub Division -75257.00

131 Phina Singh M Sadwan -70057134.00

132 Haroli Una -4500.00

Total -19096162264.00

Annexure –IV-B

Outstanding balance under the Head 8782-102-02 Remittances up-to 31/3/2015 in

respect of B&R and I.P.H. Division.


1 B&R Mandi-I 13683332

2 B&R Mandi-II 1981770

3 B&R Karsog 33563110

4 B&R Sundernagar 4410970

5 B&R Sarkaghat -4672219

6 B&R Dharampur 9330340

7 B&R Theog -35641467

8 B&R Chopal 24175548

9 B&R Arki -974945

10 B&R Solan -17449930

11 B&R Kausali -2192568

12 B&R Nalagarh -12030800

13 B&R Medical College Balakrupi 2119729

14 B&R Shimla-I 14617085

15 B&R Shimla-II 9103659

16 B&R Shimla-III 125374935

17 B&R Dharamshala 3832557

18 B&R Palampur 4207320

19 B&R Baijnath 6676555

20 Kangra -9956294

21 B&R Dharamshala Mech -435504

22 B&R Kullu-I 1163801

23 B&R Kullu (Udaipur) 5201220

24 B&R Kullu-II 28200116

25 B&R Kullu Mech 2366926

26 B&R Nirmand 525608

27 B&R Chamba 32056460

28 B&R Dalhousie 31309136

29 B&R Salooni 4021772

30 B&R Killar (Pangi) 22970761

31 B&R Hamirpur 1096051

32 Bharmour 39145295

33 B&R Barsar 19860272

34 B&R Tauni Devi 441964

35 B&R Nurpur 17403212

36 B&R Fatehpur 20846542

37 B&R Dehra -11910875

38 B&R Jawali 5944222

39 B&R Bilaspur-I -5969230

40 B&R Bilaspur-II 7778450

41 B&R Ghumarwin 8131515

42 B&R Rampur 1713403

43 B&R Kumarsain 980453

44 B&R Kalpa 2120834

45 B&R Kaza 20095193

46 B&R Karchham 11428066

47 Rampur Mech -272151

48 B&R Nahan -40000357

49 B&R Ponta -3028224

50 B&R Rajgarh 599034

51 B&R Haripurdhar Sangrah 3037320

52 Nahan Foundary -56615

53 B&R Una 38498831

54 B&R Bharwain -5137331

55 B&R Bangana 15136573

56 B&R Rohru 4436187

57 B&R Jubbal 5444985

58 B&R Shillai -8694176

59 B&R Dodra Kowar 123319

60 B&R Joginder Nagar 1088206

61 Mech Rohru -882753

62 Mech Bilaspur 55413

Mech Shimla 3874261

63 Shimla-I Elect 500514

64 Shimla-II Elect 19520382

65 Mandi Elect 627332

66 Una Elect. 579171

67 Palampur Elect -4041958

68 B&R Gohar 1836005

69 N.H Joginder Nagar 690901

70 N.H Pandoh 2599341

71 N.H Rampur 185024

72 N.H Solan 1953043

73 N.H Hamirpur 1683009

74 I.P.H Shimla-I 43637465

75 I.P.H Arki 7268025

76 I.P.H Sunni 43637465

77 I.P.H Rohru -5580498

78 I.P.H Nerwa -111053

79 I.P.H Jubbal 234293

80 I.P.H Nahan -17169558

81 I.P.H Paonta -77769

82 I.P.H Solan 9906685

83 I.P.H Nalagarh 8008848

84 I.P.H Rampur 234293

85 I.P.H Pooh 3577364

86 I.P.H Ghandran 470

87 Hydro Const. & Maint. Division 448508

88 I.P.H Shimla-II 5371474

89 Water Supply & Swrage Div Sadwan -3515234

90 I.P.H Reckong Peo 10876961

91 I.P.H Hamirpur 16021439

92 I.P.H Barsar -11439002

93 I.P.H Ghumarwin 1875002

94 I.P.H Bilaspur -48883498

95 I.P.H Keylong 5215520

96 I.P.H Kullu-I -44724409

97 I.P.H Kullu-II 2088171

98 I.P.H Mandi 963765

99 I.P.H Sundernagar 32606385

100 I.P.H Sarkaghat -2568917

101 I.P.H Baggi -2188090

102 I.P.H Paddar 963765

103 I.P.H Karsog 166527

104 I.P.H Una-I 216839712

105 I.P.H Una-II 5167756

106 FP Gagret 159601770

107 T.W. Gagret 993404

108 I.P.H Dharmshala 8737049

109 I.P.H Palampur 14543261

110 I.P.H Shahpur 5825641

111 I.P.H Thural 12078996

112 I.P.H Nurpur 14194598

113 Indora 3669721

114 I.P.H Dehra 111582197

115 I.P.H Jawali 32151140

116 I.P.H Chamba 18730483

117 I.P.H Dalhousie 7812531

118 I.P.H Saloonie 1535649

119 Shahnehar Div-I 121878689

120 Shahnehar Div-II -142239

121 I.P.H Anni 4458165

122 Sidhatha Medium Div Jawali Kangra -865748

123 Camip IPH Bassi 216839712

124 I.P.H Nohradhar 16273636

125 G.W.O Una -38816

126 I.P.H Kaza -19416203

127 Phina Singh Sadwan 163575984

Total 1580043473

Annexure-V

Non adjustment of AG Memos by the Divisional Officers upto 3/15

PAO madras AG Memos

Sr. No Name of Divison Amount

1 B&R Mandi-II 94710.50

2 B&R Mandi-II 4.00

3 B&R Karsog ---


5 B&R Theog 86545.30

6 B&R Solan 4516.00

7 B&R Dharamsala 16.90

8 B&R Dharamsala 56670.00

9 B&R Kullu-I 2781.00

10 CV Udaipur 9970.70

11 Mech Kullu 658.00

12 B&R Chamba 2630.10

13 B&R Salooni 5969.00

14 B&R Dalhousie 1289034.75

15 B&R Hamirpur 103185.00

16 B&R Barsar 582.30

17 B&R Bilaspurusie 16695.00

18 B&R Nahan 51896.50

19 Elect.Shimla-II -105.00

20 Elect. Mandi 149841.45

21 Mech Shimla 7361.00


23 IPH Hamirpur -543.55

24 IPH Kullu-I 41320.00


26 IPH Padhar 276.00

27 IPH Una-I 183.45

28 IPH Thural 12425.00

29 IPH Nurpur 2773.00

30 IPH Shimla-I 715.90

31 IPH Recong Peo 569.70

32 Old Balances HPSEB 737290.35

Total 2638674.40

PAO CALCUTTA A.G.MEMO’S UP TO 3/15

SR.NO NAME OF DIVISION AMOUNT

1 B&R Mandi-II 91502.00


3 B&R Theog -486.75

4 B&R Solan -97594.35

5 B&R Kasauli 2014.00

6 B&R Shimla-II -60840.60

7 B&R Dharamshala 21989.50

8 B&R Palampur -7327.00

9 B&R Dharamshala -2595.90

10 B&R Kullu-I 539467.00

11 B&R Kullu-II -90923.70

12 B&R Udaipur -130548.25

13 Mech. Kullu -219280.75

14 B&R Chamba 92683.90

15 B&R Salooni 163223.00

16 B&R Dalhousies 40981.00


18 B&R Nurpur -23719.00

19 B&R Jawali 31599.00

20 B&R Rampur 45.00

21 Mech Rampur -859472.00

22 B&R Nahan 37755.08

23 B&R Jubbal 21217.95

24 B&R Kaza 0.05

25 Elect Shimla-I -11233.75

26 Elect Shimla-II 30469.90

27 Elect Palampur 334873.65

28 Elect Mandi 137340.00

29 Mech Shimla -34306.25

30 Mech Bilaspur 54547908.85

31 NH Solan 33198.50

32 B&R Karsog 619.05



35 IPH Barsar 2896670.75

36 IPH Anni 81913.00

37 IPH Kullu-I 301388.70

38 IPH Sunder Nager -418.00


40 IPH Baggi 434983.45

41 IPH Mandi 429775.40

42 IPH Una-I 52735.00

43 IPH Una-II -8692.85

44 T/Wall Gagret 494475.00

45 IPH Dharamsala -13082.25

46 IPH Palampur -859618.30

47 IPH Thural 1543290.00

48 IPH Dehra -36485.00

49 IPH Indora -7566.00

50 IPH Nurpur 375178.95

51 IPH Chamba 3421.00



54 IPH Shimla-I 172311.11

55 IPH Suni 54189.00

56 IPH Nerwa 1640599.70

57 IPH Rohru 956484.00

58 IPH Paonta 21560.70

59 IPH Nahan 170230.00


61 IPH Solan 66362.85

62 IPH Keylong 16814.00

63 IPH Pooh 141150.00

64 IPH Rampur -994580.00

65 IPH Shimla-II 101856.00

66 HPSEB 11545253.18

Total 20290762.04

PAO BOMBAY A.G. MEMO’S UPTO 3/2015


1 B&R Mandi-I 251075.40

2 B&R Mandi-II 94289.20

3 B&R Sunder Nagar 316403.65

4 B&R Karsog 68257.80



7 B&R Theog 227300.29

8 B&R Solan 177451.85


10 B&R Shimla -I 0.15

11 B&R Shimla-II -5263.80


13 Mech. Baijnath 2407.45

14 B&R Kangra -30122.70

15 Mech Dharamsala 4764.30

16 B&R Kullu-I 52551.55

17 B&R Kullu-II -28338.20

18 C.V Udaipur -770.10

19 Mech Kullu 388417.15

20 Mech Chamba 169337.00

21 Mech Salooni 22082.20

22 Mech Dalhousie 208677.15

23 B&R Bilaspur 14823.30

24 B&R Pangi 26166.30


26 B&R Barsar 1939.00

27 B&R Nurpur 1012011.30

28 B&R Fatehpur 194.95

29 B&R Dehra 53401.45

30 B&R Jawali -86040.00

31 B&R Bilaspur-II -8985.00

32 B&R Ghumarwin 10.00

33 B&R Rampur 9822.35

34 B&R Kumarsain 41687.75

35 B&R Kalpa 50080.00



38 B&R Nahan -19670.70

39 B&R Paonta 416971.00

40 B&R Sangarah -1.55

41 B&R Shillai -2000.00

42 B&R Rohru 58172.00

43 B&R Jubbal 25576.00

44 B&R Una -264393.65

45 B&R Bharwain -94851.45

46 Mech Shimla 206677.10

47 Mech Bilaspur 107643.50


49 NH Pandoh 24505.00

50 NH Rampur 102254.00

51 NH Solan 335131.15

52 HPSEB -651823.15


54 IPH Ghumarwin 41439.00

55 IPH Hamirpur -2313.85

56 IPH Barsar 10000.00

57 IPH Anni 122110.00

58 IPH Kullu-I -217109.65



61 IPH Baggi 41615.05

62 IPH Mandi 17399.40

63 IPH Una-I 252169.85

64 IPH Una-II 148763.65

65 IPH F.P Gagrat 5462.05

66 IPH G.W.O Una 1444.20

67 IPH Dharamshala 212679.97



70 IPH Dehra 64.40

71 IPH Nurpur 556212.90

72 IPH Chamba 207495.70



75 IPH Shimla-I -3831281.00

76 IPH Nerwa 305160.70

77 IPH Rohru -200.00

78 IPH Ponta -1511.90

79 IPH Nalagarh -69770.75

80 IPH Solan 55338.20

81 IPH Pooh 98072.60

82 IPH Rampur 25857.50

83 IPH Kaza 86.50


85 IPH Majra -439889.40

86 IPH Reconge Peo 25687.20

Total 5839467.26

PAO Delhi A.G. Memo’s upto 3/2015

Sr.No Name of Division Amount

1 B&R Mandi-I 231699.01

2 B&R Mandi-II 3214111.80

3 B&R Sundernagar 5063320.50

4 B&R Theog 1521539.30

5 B&R Medical College 1633.35

6 B&R Karsog 375178.60

7 B&R Solan 4535443.40


9 B&R Shimla-I 0.59

10 B&R Shimla-Ii 2460656.81



13 B&R Bajnath 524566.05

14 B&R Kangra 176329.20

15 Mech Dharmshala 13493.65

16 B&R Kullu-I 1666077.95

17 B&R Kullu-II 1104198.15

18 CV Udaipur -2305332.15

19 B&R Nirmand -88360.00

20 Mech Kullu 368763.20

21 B&R Chamba 166467.15

22 B&R Salooni -38401.25

23 B&R Dalhousie 1755214.85


25 B&R Barsar 4986.00

26 B&R Nurpur 7150664.00

27 B&R Faithpur 290577.00

28 B&R Bilaspur-I -946.94

29 B&R Bilaspur-Ii 242171.80

30 B&R Ghumarwain 249311.00

31 B&R Rampur 794490.45

32 B&R Kumarsain 763213.25

33 B&R Kalpa 55876.00


35 B&R Kaza 99376.75


37 B&R Nahan 266294.43

38 B&R Ponta -23663.45

39 B&R Rajgarh -1792.00

40 B&R Haripur dhar 221856.35

41 B&R Shillai 164564.90

42 B&R Jubbal 191337.90

43 B&R Bharwain 44446.00

44 Elect. Palampur 129438.00

45 B&R Chopal 779641.60

46 B&R Una 452034.15

47 Elect Una 872.00

48 Elect Mandi 9164.10

49 Mech Shimla -40499.23



52 NH Pandoh 1627222.55

53 NH Solan 1111937.29

54 NH Rampur -101800.00


56 IPH Ghumarwain -377110.45


58 IPH Barsar -52929.00

59 IPH Anni 1508170.00

60 IPH Kullu-I 767699.31



63 IPH Baggi 55665.00

64 IPH Mandi 301786.34

65 IPH Padhar 623.00

66 IPH Una-I 1586070.50

67 T/Well Gagret 289153.05

68 GWO Una 205785.00

69 IPH Dharamshala 645546.90


71 IPH Thural 2064160.00

72 IPH Dehra 272177.63

73 IPH Indora 2511272.00

74 IPH Nurpur 1426628.10

75 IPH Chamba -28257.50




79 IPH Shimla-I 1573997.95

80 IPH Arki -247282.00

81 IPH Nerwa -638233.50

82 IPH Rohru 132780.00

83 IPH Paontasahib 96352.75

84 IPH Nahan -78060.55


86 IPH Solan -846788.00

87 IPH Recongpeo 1836853.08

88 IPH Pooh 4594791.00

89 IPH Rampur -369320.43

90 IPH Kaza 135995.10


92 IPH Majra 244.35

93 P&T 31.30

94 IPH Majra 44123.25

95 HPSEB 9650.24

Total 68081624.76

Annexure-VI-A

List of minus balance under Head 8671 up to 3/2015


1 Mech Division Rohru -812

2 RIDF -7

3 B&R Bharwain -417

4 B&R BaijNath -432

5 B&R Joginder Nagar -39

6 B&R Padhar -463

7 Mech Dharamsala -1046

8 B&R Dharampur -165

9 B&R Sarkaghat -569

Total

-3950

IPH Division

1 IPH Division Bassi -30

2 IPH Bilaspur -18

3 IPH Ghumarwin -174

4 IPH Sarkaghat -20

IPHDehra -166

IPH Pooh -273

Swarn River Flood MPD -121

Shah Nehar PLroject Div-I -153

Total -955

B&R and IPH Total -4905

Annexure VI-B

8671-Closing Balances of B&R, I.P.H./Electric/N.H. Divisions excess of

Prescribed amount w.e.f 1/4/2014 to 31/3/2015

DDO Code Division Name Months Amount

680 B&R Dharampur 5/2014 1327

B&R Dharampur 6/2014 1170




660 Mech Dhalli 6/2014 1266

Mech Dhalli 7/2014 1093






661 Mech Bilaspur 6/2014 1138

Mech Bilaspur 7/2014 1425






607 B&R Chopal 7/2014 1279

B&R Chopal 8/2014 1142

B&R Chopal 9/2014 1158

608 B& R Rohru 8/2014 1006

678 Mech Rohru 2/2015 1302

649 B&R Nirmand 4/2014 1455

B&R Nirmand 9/2014 1080

B&R Nirmand 11/2014 1070

B&R Nirmand 2/2015 1507

651 B&R Karchham 09/2014 1036

B&R Karchham 12/2014 1275

653 B&R Kaza 8/2014 1825

B&R Kaza 12/2014 1071

654 Mech Rampur 1/2015 1033

621 B&R Palampur 1/2015 1087

623 B&R Kangra 8/2014 1568

686 B&R Balak Rupi 11/2014 1177

IPH

754 IPH Shahpur 8/2014 1187

754 IPH Shahpur 2/2015 1041

729 IPH Thural 6/2014 1036

727 IPH Palampur 1/2015 1114

727 IPH Palampur 1/2015 1631

726 IPH Dharamshala 6/2014 1115




706 IPH Dalhousie 8/2014 16296

728 IPH Dehra 9/2014 1088

739 IPH Barsar 8/2014 1071

739 IPH Barsar 9/2014 1139

739 IPH Barsar 12/2014 1072

736 IPH Bilaspur 5/2014 1136

736 IPH Bilaspur 10/2014 1056

736 IPH Bilaspur 11/2014 1036

724 IPH Solan 9/2014 1073

720 IPH Paonta Sahib 6/2014 1419



770 Hydralogy 8/2014 1114

770 Hydralogy 9/2014 1117

700 IPH Sunder Nagar 5/2014 1046

702 IPH Baggi 11/2014 1139

702 IPH Baggi 12/2014 1038

703 IPH Mandi 9/2014 1023

733 IPH Una-II 11/2014 1022

752 Flood Protect Gagret 5/2014 1127

Annexure-VII

Minus Balances under the Head (8009) work Charged staff up to 3/2015

B&R Division


1 B&R Bilaspur -1237860.50

2 B&R Kumarsain -584179.76

3 B&R Nirmand -13159179.00

4 B&R Spiti at Kaza -3932755.05

5 B&R Sangrah -3139914.20

6 B&R Shillai -1392009.25

7 B&R Chopal -18235668.00

8 B&R Bharwain -1948319.00

9 B&R Una -1845778.45

10 B&R Bajinath -3053925.00

11 B&R Dharampur -1718307.00

12 B&R Joginder Nagar -1540961.00

13 B&R Karsog -774964.70

14 B&R Mandi-I -789324.10

15 B&R Mandi-II -883925.90

16 B&R Sarkaghat -1279228.35

17 B&R Solan -599854.10

18 B&R Shimla-I -947659.00

19 B&R Theog -26715785.00

20 B&R Shimla rural Dhami -809981.26

21 B&R Dharamshala -8202779.70

22 B&R Kangra -20345239.55

23 B&R Palampur -6038582.50

24 Mech Dharamshala -1125688.60

25 B&R Udaypur -724715.35

26 B&R Kullu-I -4152928.20

27 B&R Kullu-II -1231637.05

28 B&R Chamba -13147457.95

29 B&R Dahlousie -7171927.75

30 B&R Pangi -8356946.00

31 B&R Barsar -3290730.25

32 Hamirpur -2330107.77

33 B&R Dehra -16009743.30

34 B&R Fatehpur -4798962.00

35 Elect Palampur -2551291.26

36 Elect Mandi -4779571.50

37 N.H Joginder -2772180.50

Total -191620067.85

Minus Balances under the Head (8009) work Charged staff up-to 3/2015

IPH Division

1 I.P.H. Bilaspur -565583.00

2 I.P.H.Chamba -1007041.65

3 I.P.H.Dalhousie -688914.15

4 I.P.H.Dharamshala -17491674.04

5 I.P.H.Palampur -1922701.80

6 I.P.H.Thural -6838234.00

7 I.P.H.Hamirpur -10817204.50

8 I.P.H.Barsar -802220.34

9 I.P.H.Ghumarwin -3804533.50

10 I.P.H.Dehra -7748174.00

11 I.P.H.Kullu-I -1943986.00

12 I.P.H.Nahan -867953.20

13 I.P.H Paonta Sahib -4362053.45

14 I.P.H Indora -3268794.25

15 I.P.H Nurpur -1535111.00

16 I.P.H Rampur -4375790.55

17 I.P.H Rekong Peo -1345334.10

18 I.P.H Arki -3612538.00

19 I.P.H Baggi -3488140.98

20 I.P.H Mandi -10282913.72

21 I.P.H Padhar -1804878.00

22 I.P.H Sarkaghat -583353.70

23 I.P.HSunder Nagar -993872.25

24 Flood Protection Gagret -551938.00

25 I.P.H Una-I -8192606.60

26 I.PH Una-II -8281162.16

27 Tube well Div Gagret 4047509.00

IPH Total -111274215.94

B&R Total -191620067.85

Grand Total -302894283.79

ANNEXURE-VIII

ADVERSE BALANCES UNDER PUBLIC WORKS AND IRRIGATION & PUBLIC

HEALTH DEPOSITS-8443 UPTO 3/2015

IN R/O B&R DIVISIONS

Div

No

Name of

Division

Name of Work Closing

Balance

3/2014

614 B&R Kasauli C/O Science Lab in GSSS Dharampur -614539

C/O Science Lab in GSSS Kasauli -3075015

C/O Science Lab in GSSS Chandi -2797101

C/O Science Lab in GSSS Chamian -734633

C/O PHC Building at Deothi -840383

C/O AHC at Haripur -723016

611 B&R Arki C/O Additional accommaadation of GSSS Syri -1003404

C/O Toilet Block in Govt Digree College at

Arki

-1375060

C/O HPC Building Domehar -1821878

606 B&R Theog C/O Science Building at Cheog -1712191

C/O Govt SSS Basadhar -468371

635 B&R Una C/O Gurplah Gondpur Mahowala -132000

C/O Shamshanghat Kalehra -129451

657 B&R Rajgarh C/O Doctor Resi Bldg at Narag The Pachhad -23429

C/O Science Lab at Nahan/Tikker -5120106

C/O OPD Block CHC at Sarahan -683383

659 B&R Shillai C/O Science Lab at GSSS Neghta -147792

C/O PWD Rest House at Taru -1092000

C/O Police station building at Shillai -1626812

618 B&R Shimla-3 C/O Science Lab at GSSS Lalpani -3488612

S/R to Zoology Block at Govt. Degree College

at Sanjoli

-47407590

C/O Zonal Hospital Bldg at DDU hospital

Shimla

-41518933

C/O AR&MO to IT Wing at Vidhan Sabha -1012412

616 B&R Shimla-1 C/O Community Centre at Long Wood -277001

C/O SSS at Bhatta Kuffer -5177827

C/O SSS at Kiar Koti -1045660

C/O High School at Dubloo -3061657

C/O Govt SSS at Chotta Shimla -3725967

662 Mech.

Divi.Kullu

C/O 40 mtr span steel Tress foot bridge

Samalang

-1034681

645 B&R

Ghumarwin

C/O Nihari Berthin Road (Land compensation -190494

601 B&R Mandi_II C/O Govt. SSS Ranadhara -12366120

C/O Govt SSS Gurkotha -1664889

Renovation of Town hall at Mandi -1730633

603 B&R Sunder

Nagar

C/O Hostel for special abiolitits -11337361

C/O Him hatchary build at Sunder Nagar -915103

627 B&R Kullu-II C/O 6 Nos Doctor resident at Dholpur -855015

622 B&R Baijnath C/O PHC Building at Tinber -6127336

C/O Landing site for Paragliding at Suja -615901

644 B&R Bilaspur-II C/O Link road to village Sakrora to HB Pukhti -383232

C/O Lnk road from patwarkhana to Palog -691311

626 B&R Kullu-I C/O Govt SSS Build at Shansher -1325374

684 B&R Joginder

Nagar

C/O RTI at Joginder Nagar -6483886

604 B&R Sarkaghat C/O Science Lab Buldg Bhambla -6650095

C/O Science Lab Buldg Samailla -6721577

C/O Science Lab Buldg Nabahi -1724128

C/O Science Lab Buldg Bhadrawar -2598987

641 B&R Dehra C/O HSC Khundian -2986763

C/O Degree College Haripur -19014400

C/O Approach road Degree College Haripur -1106271

682 B&R Tauni Devi C/O Science Lab Buldg in Govt SSS Lambloo -2537060

C/O Auditorium Bldg Ply Tech College HMR -3628971

C/O Science Lab Buldg in Govt SSS Darbiar -446135

C/O Govt MS Samirpur -1378314

649 B&R Nirmand C/O Out door stadium at Nirmand -1524364

C/O Civil Dispensary Buldg at Kothi -492941

C/O Police Station Buldg at Anni -604248

C/O Bus stand at Anni -2835139

C/O Science Block at Govt SSS at Anni -1213014

647 B&R Rampur C/O Vetenery dispensary Building at Dansa -358026

C/O PHC Building at Pahali -155959

C/O Govt. Sr. S School Build at Dansa -11455315

C/O Govt. SSS Build at Shingla -2164383

637 B&R Barsar C/O CHC at Barsar -3496332

C/O Stadium including Tarck pavilion field

and R/Wall Govt. College Bhoranj

-1811716

C/O Toilet Block GHS Dhirwin -210893

648 B&R Kumarsain C/O Cold Store at Tikkar -618115

C/O Stadium at Kumarsain -350541

C/O Govt High School Karjali -1552324

C/O Govt SSS Khaneti Sadoch -2630018

C/O Govt SSS Kangal -4545956

C/O Govt College at Suni -20021393

653 B&R Kaza C/O Model Village at Tabo -987594

C/O Examination Bludg at Govt SSS Tabo -537969

C/O Khel maidan at Munselling School

Rangrik

-505165

621 B&R Palampur C/O Resi Bldg Govt Degree College at

Palampur

-895000

C/O HSC at Thandol -803000

C/O Govt SSS at Dhati -2819920

620 Dharamsala C/O ITI Buldg Baroh at Serotari -2703144

C/O Office Buldg of EE HPPWD D/Shala -763180

C/O Chaudhary Hardyal (MPB) in GP Keer

Chamba

-2753245

623 Kangra C/O Bhim Rao Ambedkar Bhawan Kangra -146879

C/O Bhim Rao Ambedkar Bhawan Shahpur -246702

C/O PHC Sehun -1828393

C/O Vety Disp Kuthana -131507

C/O Vety Disp Harnera -138245

C/O Add Alt GSSS Lung -950606

609 B&R Jubbal C/O Govt SSS Jouni -3849100

C/O Govt SSS Nakradi -78765

C/O PHC Mandal -1622913

C/O Vetnary Dispensary at Standli -314882

C/O Ayurbedic Dispencry at Baghal -340572

C/O ITI Quarter at Jubbal -1261843

640 Fatehpur S/R to CHC buldg at Fatehpur -161136

642 Jawali C/O Foot Birdge Bhed Khad Jawali -3336436

C/O Govt SSS Amni -113304

C/O CHC at N/Surian -254924

C/O School Buldg Govt SSS at N/Surian -288350

624

Mech D/Shala C/O 55mtrs Span Steel Trun Bridge over Biara

Nallah on Kakri Kherna Road

-2907776

686 Balakrupi C/O CHC Buldg at Thural -351000

C/O CHC Buldg at Jaisinghpur -937574

639 Nurpur C/O Govt SSS at Ladori -1187087

C/O Govt SSS Raja Ka Talab (Science Block) -1618377

B&R Total -316225525

IRRIGATION & PUBLIC HEALTH

DIVISION

740 IPH Sunni Pro. LWSS Bhera Khad to Saroga -275490

R/M of Jamog Juni WSSS -632500

C/O IPH Office ABuilding at Sunni -498899

C/O Kumarsain Rain Damages WSS -375385

717 IPH Nerwa BASP -2451924

713 IPH Kullu C/O Kullu Town12/14 -1244740

763 IPH Kullu-II Pro WSS Dhaugi Rewar -401848

Provision for Sewerage scheme Bhuntar -1533511

C/O FP Work to Pirdi -714026

710 IPH Rampur C/O EE Office Buldg at Rampur -467747

C/O FIS FACHA

-517913

C/O NCRF -1393037

C/O Hand Pump -1166103

C/O PRI Deposit Nan Khari -408623

727 IPH Palampur Deposit for AIBP various work -2803798

Other deposit work -3251500

SDRF Hand LPump -1663000

646 Elect Div Mandi Repair of EI Tribal Hostel Drang Mandi -115798

EI for airport Bhuntar -129535

C/O Engineer college Sunder Nagar -112528

C/O Engineer college Sunder Nagar -1294920

C/O Forest ranger Traning Centre Sunder

Nagar

-218488

724 IPH Solan C/O Swajal Dhara Water Supply hyozna -329582

C/O Local Development Planing -227934

770 IPH Hydrology

TutiKandi

Deposit work to be done -1149306

731 IPH Nurpur Installment of Handpump -158021

C/O water supply scheme to village Kaphri -103449

C/O Infrastructre Dev Corp. Shimla-II -130180

C/O NCRF for 2011-12 -130712

738 IPH Hamirpur Providing Sewerage Scheme to Nadaun Town -11434781

NRDWSP -300821

C/O Sewerage System in Sujanpur Sainik

School

-217615

Remodelling of LWSS Hamirpur Down -6931241

765 SMIP Jawali Deposit work to be done -7511160

754 IPH Shapur NRDWP Work for 2012-13 -4157249

NCRF HandPump -1400000

CRF for 2014-15 -947127

704 IPH Salooni Irrigation (BASP) -418800

C/O Rain Damage (CRF) -1068437

CRF Handpump -762127

739 IPH Barsar C/O Beautification of Pond at Tal -969790

NCRF/NRDWP -278593

709 IPH Pooh C/O Relief on Flood -132590

701 IPH Sarkaghat C/O Swajaldhara -1326299

UIDSSMT Scheme -28118702

752 Flood Protaction

Div

R/M FPW Nangnali Khad -128635

C/O FPW at Jhamber Khad -97899

733 IPH Una –II C/O Tubewell at Vill Karuluhi Tabbi -512044

Provision for WSS to Dhar Chamukha -1614350

C/O RWHS Daloh Radho Ghangrot -1163885

C/O RWHS Jawar Suhin -572397

C/O RWHS Daloh Radho Ghangret -663885

701 IPH Sarkaghat Swajaldhara -1326299

UIDSSMT Scheme -28118702

752 Flood Project

Div Gagret Una

R/M FPW Nangnoli Khad -128635

C/O FPW at Jhabmer Khad -97899

733 IPH Una-II T/Well at vill. Karuluhi Tabbi -512044

Pro. WSS to Dhar Chamukha -1614350

RWHS Daloh Radho Ghangret -1663885

RWHS Jawar Suhin -572397

734 Tube Well

Gagret Una

T/Well at Bhadarkali -176762

T/Well at Bhawarna -261897

T/Well at Jhabmer -400277

T/Well at No 4 at Amb under CRF -471600

T/Well at Mubarikpur-II -1204322

T/Well Balaroo -1174117

T/Well Sugri Da Bhag -255672

731 IPH Nurpur Instalment of Hand Pump -158021

PWSS to village Kaphri -103449

NCRF for 2011-12 -130712

738 IPH Hamirpur NRDWSP -300821

Sewerage system in Sujanpur sanik school -217615

R/M of LWSS Hamirpur Town -6931241

765 SMIP Jawali Deposit work to be done -7511160

754 IPH Shahpur NRWP work for 2012-13 -4157249

NCRF Hand Pump -1400000

CRF for 2014-15 -947127

707 IPH Salooni Irrigation (BASP) -418800

CRF Rain Damage -1068437

CRF Hand Pump -762127

739 IPH Barsar Beautification of Pond at Tal -969790

NCRF/NRDWP -278593

IPH Total -157962924

Annexure-A

Statement showing the details of unfruitful/wasteful/injudicious/idle investment /in

fructuous expenditure on execution of works and undue favour to contactor/cost

over run Sr.

No

Name of unit No. of

paras

Para

No.

Amount

(Rs. in

Lakh)

Remarks

1. B&R Division Rampur 3 1 340.52

17.30

Unfruitful expenditure due to held

up of road.

Cost overrun.

2 187.77

46.40

Unfruitful expenditure on

construction of road.

Cost overrun.

4 54.98 Excess of sub standard work.

2. B&R Division Hamirpur

1

1 1311.26 Unfruitful expenditure due to

delay in completion of road.

1(iv) 107.53 Avoidable payment of cost

escalation

3. B&R Division Dharmpur

2


delay in completion of work.

2 117.83 Unfruitful expenditure due to held

up and irregular passing of road.

4. B&R Division

Ghumarwin

1 106.26 Unfruitful expenditure on


3

2 169.30

30.60


construction of road and bridge.

Undue favour to contractor.

3 7.13 Wasteful expenditure on

construction of link road.

5. B&R Division Dalhousie 3 1 194.52 Unfruitful expenditure due to non

passing of constructed road due to

forest land.

2 120.65

190.53

Unfruitful expenditure due to non

passing of constructed road due to

forest land.

Unfruitful expenditure due to

delay in completion of bridge.

3 100.19 Delay in completion of road.

6. B&R Division Una

2

1 282.93 Idle investment due to non

provision of construction of bridge

over railway line.

2 125.95 Unfruitful expenditure due to non

deposit of sufficient fund by the

client department.

7. B&R Division Killar

(Pangi)

3


construction of bridge and non

obtaining of forest clearance.




construction of office

building/quarters.

8. B&R Division Badsar 2 1 57.91 Unfruitful expenditure due to


2 128.20


utilization of completed road due

to non completion of bridge.

9. B&R Division Bharwain 1 1 91.75 Non start of work due to not hand

over site for construction of

community health center.

10. B&R Division Baijnath 3 1 246.68 Unfruitful expenditure due to



delay in construction of primary

health center.

3 61.84 Irregular diversion of NABARD

funds.

11. B&R Division Nirmand

2

1 101.68

22.60



Undue benefit to contractor.

2 107.94

5.78




12. B&R Division Rohru 2

1 711.08 Idle investment on construction of

bridge over river due to non

synchronization of construction of

road with the bridge.


incomplete road.

13. B&R Division

Dharamshala

2 1 90.70 Unfruitful expenditure due to



up of construction of Minister's

block in circuit house.

14. B&R Division Dehra 4

1 237.83

9.56




2 83.51

14.18




3 154.32

20.07




198.17

25.54




15. B&R Division Kalpa 2





16. B&R Division Drang

(Mandi-II)


delay in completion of bridge.

2 203.99

35.10


taking up construction of bridge.

Fictions utilization of funds.

3 54.63

36.24


delay in completion of school

building.

Cost overrun.

17. B&R Division Arki 4

2 180.73 Abnormal delay in taking up the

work of building.



4 205.38 Non taking up construction of road

approved under NABARD.

10 63.67 Irregular expenditure on

retaining/brest wall.

18. B&R Division Bilaspur-1 1 1 196.10 Unfruitful expenditure due to

incomplete work and undue favour

to constructor.

19. B&R Division Bilaspur-

1I

3 1 103.42 Idle investment due to delay in

completion of metalling and

tarring of road.


road due to non passing by fitness

committee.

3 37.05 Unfruitful expenditure on held up

road due to forest land.

20. B&R Division Sangrah

2

1 539.29

368.06

Extra cost to Govt. due to

defective contract agreement and

rescinding the same.

Unfruitful expenditure.


up of work.

21. B&R Division Kangra 3


abnormal delay in completion of

road.


delay in construction of road.

4 128.49 Irregular expenditure excess of

budget provision.

22. B&R Division

Sundernagar

3

1 82.92

55.54

Idle investment on construction of

suspension bridge.


2 68.61 Unproductive expenditure on

construction of road due to non

availability of land.


road.

23. B&R Division Paonta

Sahib

3




construction of road and bridge.


taking up of construction of Tehsil

office.

24. B&R Division Chamba 1



25. B&R Division Palampur 3 1 112.55 Unfruitful expenditure on

execution of work.




construction of Health institution

level-II.

26. B&R Division

Jogindernagar

2

1 211.94

50.13




2 40.41 Idle investment on held up road.

27. B & R Division Salooni

2

1 8.53

45.35

4.09

Unfruitful expenditure.

Blockage of funds.



passing of completed road by the

fitness committee.

28.

B & R Division Shillai

2





29. B & R Division Solan

2


completion of work.


up of construction of building of

Distt. Attorney.

30. B & R Division Karsog

3


bridge.




construction of Science lab in

school.

31. B & R Division Chenab

Valley, Udaipur

3

1 95.18 Infructous investment on

construction of tourist village due

to non handing over building/site

to tourism deptt.


up of construction of bridge.

3 22.88 Wasteful expenditure on

construction of bridge due to

submerge of abutment in water.

5(i) 60.00 Irregular utilization of NABARD

fund.

32. B & R Division Sarkaghat 4 1 32.90 Unfruitful expenditure on


2 102.53

85.40

Non taking up for execution of


Irregular utilization of funds.


construction of rest house.

6(A) 240.74 Unfruitful expenditure due to

delay in completion of project.

33. B & R Division Theog

3


up road.




road.

34. B & R Division Fatehpur

2

1 193.68

23.12




2 62.30

16.43




35. B & R Division Tauni

Devi

2 1 170.45

48.00

Unfruitful expenditure due delay

in completion of road due to court

case.

Idle investment on bridge due to

non provision of construction of

wing walls.

2 301.29 Unfruitful expenditure due delay

in completion of road.

36. B & R Division No.-1

Shimla


delay incompletion of road.

215.80 Idle investment on construction of

road.


Shimla

2 2 5.43 Undue benefit to firms due to

unauthorized revision of rates.

3 430.49 Irregular expenditure due to non

approval of monetary limit/yard

sticks for furnishing, repair etc. of

accommodation allotted to

dignitaries.

38. B & R Division

Kumarsain

2 1 78.43 Idle investment on construction of

road.



39. B & R Division Kullu-I 3 1 103.71 Unfruitful expenditure on held up

road.

2 287.71 Cost overrun due to delay in

execution of work.


delay in execution of road.

40. B & R Division Kullu-II 3 1 219.38 Unfruitful expenditure on





incomplete work.

41. B & R Division Balakrupi 4 1 988.05

45.00

Irregular expenditure on


acquisition of land.


2 402.12

37.87


construction of college building.


3 124.91

18.78





handing over of building.

42. B & R Division Rajgarh

3


incomplete work.



11 6.68

Wasteful expenditure on

construction of culvets.

43. B & R Division Gohar 2 1 167.74 Unfruitful expenditure due to

incomplete work.


up of work.

44. B & R Division Jubbal 1 267.35

25.69

Unfruitful expenditure due to non-

completion of balance work.

Undue favour to contractor

45. B & R Division Dhami

(Shimla-II)

3 1 31.71 Unfruitful expenditure on

construction of bridge.



3 764.07 Non taking up of road for

execution resulting in non

utilization of funds under

NABARD

46. B & R Division Nahan 2 1 92.62 Unfruitful expenditure due to

incomplete work.

2 613.63 Construction and Maintenance of

road, without taking of the quality

of bitumen.

47. B & R Division Nurpur 2 1 54.16 Unfruitful expenditure on



incomplete work.

48. B & R Division Kaza 2 1 1664.04 Unfruitful expenditure on



abnormal delay in completion of

bridge.

49. B&R Division Bangana 2 1 191.15 Unfruitful expenditure due to

delay in completion of work due to

non deposit of sufficient funds by

client department.

2 32.00 -do-

50. B&R Division Nalagarh 2 1 474.15

52.10



Undue favour to contactor.

2 138.26

45.43



Undue favour to contactor.

51. B&R Division Kasauli 4 1 434.81 Unfruitful expenditure on




3 17.93 Delay in completion of health sub

centre building.

7(A) 411.69 Unfruitful expenditure due to


52. B&R Division Bharmour 2 1 274.09 Unfruitful expenditure on


2 328.70

96.59




Cost overrun

Total 52 Divisions 126 27440.24

Annexure-B

Statement showing the details of irregular utilization of budget grant at the fag

end of the year/rush of expenditure in the last quarter

Sr.

No.

Name of unit No. of

Paras

Para

No.

Amount

(Rs. in

Lakh)

Remarks

1. B&R Division Hamirpur 1 2 263.00 Irregular utilization of funds.

2. B & R Division Rajgarh 1 3 45.00 Irregular utilization of budget

3. B&R Division

Dharmshala

1 3 31.90 Irregular utilization of budget

4. B&R Division Kangra 1 3 71.26 Irregular utilization of budget

5. B & R Division Shillai

1

3 44.64 Irregular utilization of budget

6. B&R Division Dalhousie 1 4 110.15 Irregular utilization/drawal of

funds.

7. B&R Division Bilaspur-1 1 2 22.10 Irregular utilization of budget

8. B & R Division Chamba 1 2 67.47 Irregular utilization of budget

9. B&R Division Kasauli 1 4 85.00 Irregular drawal and utilization of

budget.

10. B&R Division Badsar 1 3 92.53 Irregular utilization of budget

11. B&R Division Rohru 1 5 90.00 Irregular drawal/utilization of

funds.

12 B & R Division Tauni

Devi

1 3 93.79 Irregular utilization of budget.

13 B & R Division No.-1

Shimla

1 2 80.30 Irregular drawal/utilization of

funds.

14 B & R Division Dhami

(Shimla-II)

1 4 624.00

15 B&R Division

Jogindernagar

1 3 286.75 Irregular utilization of funds.

16 B & R Division Nahan 1 3 62.54


Shimla

1 1 1108.29 Irregular drawal/utilization of

funds.

18 B&R Division Baijnath 1 4 33.19 Irregular utilization of budget.

Total

18 Divisions

18

3211.91

Sr. A.O

Annexure-C

Statement showing the details of fictitious booking/ adjustment of material at the

fag end of the year.

Sr.

No.

Name of unit No. of

Paras

Para

No.

Amount

(Rs. in

Lakh)

Remarks

1. B&R Division Rampur 1 8 59.44 Issue of material to works, without

requirement.

2. B&R Division Hamirpur 1 3 226.03 Issue of material to works, without

requirement.

3. B&R Division Dharmpur 1 3 341.19 Issue of material to works, without

requirement.

4. B&R Division Badsar 1 4 80.96 Fictitious booking.

5. B&R Division Kangra 1 7 9.99 Fictitious booking

6. B&R Division Una 1

3 218.67 Fictitious booking

7. B&R Division Baijnath 1 5 20.23 Fictitious booking

8. B&R Division Killar

(Pangi)

1

5 12.11 Issue of material to works, without

requirement.

9. B&R Division Rohru 1 6 186.71 Fictitious booking

10. B&R Division

Dharamshala

2 4 124.90 Fictitious booking

5(G) 124.90 Irregular booking of material.

11. B&R Division Dehra 1 5 34.03 Issue of material to works, without

requirement.

12. B&R Division Kalpa 1 4 38.49 Issue of material to works, without

requirement.

13. B&R Division Bharwain 1 2 27.00 Fictitious booking


1I


15. B&R Division Bharmour 1 6 145.71 Without requirement of material


(Mandi-II)

1 4 203.70 Issue of material to works, without

requirement.

17. B & R Division Nahan 1 7 41.76 Fictitious booking

18. B&R Division Nirmand 1 5 7.93 Issue of material to works, without

requirement.

19. B&R Division Palampur 1 4 96.58 Issue of material to works, without

requirement.

20. B&R Division

Jogindernagar


6(C) 177.37 Fictitious booking

21. B & R Division Salooni 1 4 53.60 Issue of material to works, without

requirement.



23. B & R Division Solan 1 3 33.38

Fictitious booking

24. B & R Division

Kumarsian

1 4 10.60 Fictitious booking.

25. B & R Division Karsog 2 5 181.66 Issue of material to works, without

requirement.

4 292.50 Irregular drawal of funds in

advance of requirement.

26. B & R Division Kasauli 2 5 144.76 Issue of material to works, without

requirement.

6 84.75 Fictitious booking

27. B&R Division Bilaspur-1 1 3 40.76 Fictitious booking

28. B&R Division Arki 1 5 90.93 Fictitious booking

29. B & R Division Sarkaghat 2 4 96.82 Fictitious booking

5 86.15 Irregular drawal of funds in

advance of requirement.

30. B & R Division Nalagarh 1 3 41.50 Issue of material to works, without

requirement.

31. B & R Division Fatehpur 1 3 106.10 Issue of material to works, without

requirement.

32. B & R Division Theog 1 7 26.79 Issue of material to works, without

requirement.

33. B & R Division Kullu-I 1 4 154.81 Issue of material to works, without

requirement.

34. B & R Division Kullu-II 1 4 80.00 Drawal of funds without

requirement.

35. B & R Division Rajgarh 1 4 17.41 Fictitious booking

36. B & R Division Balakrupi 1 5 12.74 Fictitious booking

37. B & R Division Dhami

(Shimla-II)


6 88.37 Issue of material to works, without

requirement.


Sahib



Annexure-D

Statement showing the detail of blockage of funds due to non execution of deposit

work (unspent amount). Sr.

No.

Name of unit

No. of

Paras

Para

No.

Amount

(Rs. in

Lakh)

Remarks

1. B&R Division Rampur 1 5(A) 93.09

2. B&R Division Hamirpur 1 11 150.14 Work not started

3. B&R Division Dharmpur 1

8 276.19 Work not started

4. B&R Division

Ghumarwin

1 6 296.27


1I

1 5 133.30

6. B&R Division Dehra 1 14(A) 1694.25

7. B&R Division Badsar 1 7 458.92

8. B&R Division Una 1 5 84.91

9. B&R Division Baijnath 1 10 240.51

10. B & R Division Fatehpur 1 6 438.13 Non execution of deposit work.

11. B&R Division Nirmand

2

7 35.00 Unauthorized retention allotted

under BASP.

8 56.89

12. B&R Division Rohru 1 10 366.07

13. B&R Division

Dharamshala

1

8 83.27

14. B&R Division Kalpa 1 6 146.45


(Mandi-II)

1 7 129.43

16. B&R Division Kumarsain 1 9 277.98

17. B&R Division Bilaspur-1 1 5 487.48


Valley, Udaipur

1 6(A) 257.28

19. B&R Division Sangrah 1 4 710.60

20. B&R Division Kangra 1 11 120.35

21. B&R Division

Sundernagar

1 5 95.17


Sahib

2

7 22.63 Blockage/irregular retention of

funds in bank A/C.

8 180.74

23. B&R Division Chamba

3

3 140.72 Non-utilization of material lying in

MAS

4 487.96 Non start of deposit work.

5 179.42 Unauthorized retention of funds

under BASP.

24. B&R Division Palampur 1 6 519.88

25. B&R Division

Jogindernagar

1 9 184.30

26. B & R Division Salooni 1 3 (A) 203.92


1 12 312.17

28. B & R Division Solan 1 8 397.28

29. B & R Division Karsog 1 10 112.47

30. B & R Division Kasauli 1 8 162.15

31. B&R Division Arki

2

1 142.41

7 207.86

32. B & R Division Sarkaghat 1 7 69.11

33. B & R Division Theog 1 4 164.42 Unspent money under deposit

work.

34 B&R Division Killar

(Pangi)

1 11(A) 78.54


Devi

1 5 152.62


Shimla

1 6 84.40


Shimla

1 6(A) 388.48

38 B & R Division Kullu-I 2 2 479.81

6 158.91

39 B & R Division Kullu-II 1 7(A) 188.84

7(B) 98.25

40 B & R Division Balakrupi 1 10 165.67

41 B & R Division Rajgarh 1 15 33.51

42 B & R Division Gohar 2 4 159.57

8 135.89 Unspent money under deposit

works.


13 60.22 Unspent balance under deposit

after completion of work.

44 B & R Division Kaza 1 6 90.30

45 B & R Division Nalagarh 1 6 178.67

46 B&R Division Bharmour 1 4 78.83


Annexure-E

Statement showing the detail of works in which expenditure incurred in excess

of deposit received. Sr.

No.

Name of unit No. of

Paras

Para

No.

Amount

(Rs. In Lakh)

1. B&R Division Rampur 1 5(B) 104.20

2. B&R Division Hamirpur 1 10 80.55

3. B&R Division Dharmpur 1 9 74.06

4. B&R Division Dalhousie 1 11 19.13


6. B&R Division Ghumarwin 1 7 11.54

7. B&R Division Badsar 1 8 222.19

8. B&R Division Killar (Pangi) 1 11(B) 379.28


10. B&R Division Nirmand 1 9 148.41


12. B&R Division Dharamshala 1 9 47.67


14. B&R Division Drang (Mandi-II) 1 8 73.29

15. B&R Division Kumarsain 1 10 104.79


17. B&R Division Bilaspur-1I 1 7 216.16

18. B&R Division Sundernagar 1 6 141.34

19. B&R Division Paonta Sahib 1 9 102.88

20. B&R Division Chamba 2 8(D) 131.60

10 100.34


22. B&R Division Solan 1 9 68.69

23. B&R Division Jogindernagar 1 10 216.97

24. B & R Division Chenab Valley,

Udaipur

1 6 (B) 580.16


1 13 19.58


27. B&R Division Arki 1 8 123.37

28. B& R Division Salooni 1 3(B) 27.25

29. B & R Division Bangana 1 8 52.47

30. B & R Division Theog 1 5 71.82

31 B & R Division Tauni Devi 1 4 879.37

32 B & R Division No.-1 Shimla 1 7 138.83

33 B & R Division No.-3 Shimla 1 6(B) 276.81


35 B & R Division Kullu-II 1 7(C) 89.85




39 B & R Division Dhami (Shimla-

II)

1 8 52.69

40 B&R Division Dehra 1 14(B) 297.78


42 B & R Division Sarkaghat 1 8 20.96

43 B&R Division Kasauli 1 9 140.75


Total

44 Divisions 45

6820.16

Sr. A.O

Annexure-F

Statement showing the detail of wrong debit to work.

Sr.

No.

Name of unit No.

of

Paras

Para

No.

Amount

(Rs. in

Lakh)

Remarks

1. B&R Division Rampur 1 6(C) 4.26 Wrong debit to work

2. B & R Division Sarkaghat 1 6(I) 20.76 Wrong debit to work

3. B & R Division Nalagarh 1 4(E) 5.59 Wrong debit to work

4. B & R Division Tauni Devi 1 7(C) 2.79 Wrong debit to work


Shimla

1 5(E) 33.38 Wrong debit to work


Valley, Udaipur

1 7(B) 0.11 Wrong debit to work


Annexure-G

Statement showing the details of splitting up of work.

Sr.

No.

Name of unit No. of

Paras

Para

No.

Amount

(Rs. in

Lakh)

1. B&R Division Dharmpur 1 5(G) 476.88

2. B&R Division Rohru 1 3(i) 18.68

3. B&R Division Dharamshala 1 5(B) 77.92

4. B&R Division Bharwain 1 15(iii) 4.02

5. B&R Division Rampur 1 6(G) 116.01

6. B & R Division Nahan 1 15 99.15


8. B & R Division Kaza 1 5 9.12

9. B & R Division Karsog 1 9 40.11

10. B & R Division Rajgarh 1 21 195.16




Annexure-H

Statement showing the details of non levy of compensation under Clause-2

of contract agreement. Sr.

No.

Name of unit No. of

Paras

Para

No.

Amount in Lakh)

1. B&R Division Hamirpur 1 12 3.54

2. B&R Division Dharmpur

2

5(F) 47.68

10 54.35

3. B&R Division Ghumarwin 1 5 22.71


12 149.84

5. B&R Division Dalhousie 1 10 3.54


7. B&R Division Rampur 6(E) 11.60

2 9(B) 45.96

8. B & R Division Kullu-II 1 9(A) 60.00

9. B&R Division Dharamshala 2 1 43.67

10 6.02

10. B&R Division Dehra 1 12 56.85


12. B & R Division Nurpur 1 7 53.96

13. B & R Division Kullu-I 1 10 84.20


15. B&R Division Bilaspur-1I 1 8 8.96


17. B&R Division Sundernagar 1 8 72.81

18. B&R Division Killar (Pangi) 1 12 23.97

19. B & R Division Nalagarh 1 7 9.88


3 7.94

21. B&R Division Jogindernagar 2 6(B) 111.17

8 101.95


23. B&R Division Badsar 1

12 31.84

24. B & R Division Salooni 1 6 2.59

25. B & R Division Shillai 2 2 22.27

14 3.03

26. B & R Division Tauni Devi 2 7(B) 25.75

13 63.00

27. B&R Division Arki 1 9 18.46

28. B & R Division Bangana 1 11 86.70

29. B & R Division Theog 1 8 84.59

30. B & R Division Fatehpur 1 12 21.18

31. B & R Division No.-1 Shimla 1 8 165.18

32. B & R Division No.-3 Shimla 1 7 25.57

33. B & R Division Kumarsian 2 5 32.79

8 15.59

34. B & R Division Balakrupi 1 12 148.36

35. B & R Division Rajgarh 1 16 6.71

36. B & R Division Gohar 1 11 26.62

37. B & R Division Dhami (Shimla-II) 1 9 81.21

38. B & R Division Nahan 1 10 7.33

39. B & R Division Kaza 1 7 59.63

40. B&R Division Nirmand 1 4 123.14



Sr. A.O.

Annexure-I

Statement showing the details of non recovery of levied

compensation/liquidated damages/ non recovery from contractor. Sr.

No.

Name of unit No.

of

Paras

Para

No.

Amount

(Rs. in

Lakh)

Remarks

1. B&R Division Baijnath 2 1 11.66 Non recovery of levied

compensation

8 28.71 Non recovery of levied

compensation

2. B&R Division

Hamirpur

1 1(ii) 114.78 Non levied of penalty by S.E.

3. B&R Division

Dalhousie

1 8(i) 9.90 Non recovery of levied

compensation

4 B&R Division

Ghumarwin

1

1 16.31 Non effecting recovery from

contractor.

5 B&R Division Paonta

Sahib

1 1 2.18 Non recovery of levied

compensation

6 B & R Division Nurpur 2 1 6.82 Non recovery of penalty.

2 4.49 Non recovery of penalty.

7 B & R Division Chenab

Valley, Udaipur


compensation

8 B & R Division Nahan 1 5 10.89 Non recovery of levied

compensation

9 B&R Division

Bharmour


compensation.


compensation.

10 B & R Division Rajgarh 3 1 78.56 Waiving of levied compensation.

2 17.04

55.40

Non recovery of levied

compensation

Non levy of penalty 10 23.11

8.10

Non levy of penalty

Non recovery of levied

compensation 11 B & R Division Kasauli 2 2 3.80 Non recovery of levied

compensation.


compensation.

12 B&R Division Chamba

1

6(i) 24.96 Non recovery of liquidated

damages.

6(ii) 35.33 Non recovery of levied

compensation.

7 23.06 Non recovery of liquidated

damages

13 B&R Division

Bharmour

2 3 67.86 Non recovery of mobilization and

machinery advances.

7 5.35 Non recovery of interest due to

mis-utilisation of Govt. funds.

14 B & R Division Shillai


compensation.


compensation.

15 B&R Division

Jogindernagar


compensation

16 B&R Division

Bilaspur-1I


compensation

17 B & R Division Kullu-I 1 3 10.35 Non recovery of liquidated

damages.

18 B&R Division Arki 1 1 25.39 Non recovery of penalty.

19 B & R Division

Sarkaghat


compensation

20 B&R Division Killar

(Pangi)

6 13.67 Less deduction of VAT.

8 1.84 Less deduction of royalty.

23 B & R Division

Fatehpur


compensation


Devi

1 17(i) 4.13 Non recovery of levied

compensation

25 B & R Division

Kumarsain

1 3.25 Non effecting of levied charges

levied.

26 B & R Division Karsog 3 2.31 Non recovery of levied

compensation

27 B & R Division Kullu-II 3 1 41.85 Non levy of liquidated damages.

3 10.03

43.15

Non recovery of liquidated

damages.

Non levy of liquidated damages. 9(B) 22.28 Non recovery of levied

compensation

28 B & R Division Solan 1 6(C) 5.19 Non recovery of levied

compensation

29 B & R Division Gohar

2

2 26.23 Non recovery of Mobilization

advances.


compensation

30 B&R Division Sangrah

1 1 11.52 Non levy of liquidated damages.

Total 30 Divisions 986.62

Annexure-J

Statement showing the details of non finalization of bill/unauthorized deviation. Sr.

No.

Name of unit No. of

Paras

Para

No.

Amount

(Rs. in

Remarks

Lakh)

1 B&R Division

Hamirpur

3 9(ii) 1134.42 Non finalization of bill.

1(iii) 561.88 Suspected execution below

specification.

9 118.29 Irregular payment of deviation

2 B&R Division

Dharmpur

1 11 129.55 Non finalization of bill.

3 B&R Division

Ghumarwin

2 8 22.86 Irregular payment of deviation

9 215.44 Non finalization of bill.




Valley, Udaipur

1

8(A) 50.49 Irregular payment of deviation

8(B) 658.37 Non finalization of bill.

6 B&R Division Una

1

14(A) 224.23 Irregular payment of

deviation.


7 B&R Division

Bharwain

1 10(A) 50.66 Irregular deviation


8 B&R Division Rampur 1 3 69.22 Irregular payment of

deviation.

9 B&R Division

Dharamshala

2 5(F) 137.93 Irregular payment of deviation


10 B&R Division

Sundernagar



11 B00k

& R Division Balakrupi


12 B & R Division Salooni 1 8

16.44 Non finalization of bill.

13 B&R Division

Jogindernagar


2


14 B&R Division Badsar 1 11 336.63 Non finalization of bill.

15 B & R Division

Sarkaghat

1 6(E) 18.81 Irregular payment of

deviation.

16 B & R Division

Fatehpur



Shimla



Shimla


19 B & R Division

Kumarsian



20 B & R Division Kullu-I 1 9 409.08 Non finalization of bill.

21 B & R Division Kullu-II 1 10 56.16 Non finalization of bill.

22 B&R Division Dehra 1 9 583.12 Non finalization of bill.

23 B & R Division Nahan 1 17 1057.90 Non finalization of bill.

24 B & R Division Nurpur 2 8 526.58 Non preparation of final bill.

9 26.00 Irregular payment of

deviation.

25 B & R Division Kaza 1 1 750.37 Irregular payment of

deviation.

26 B&R Division Nirmand 2 2 50.05 Unauthorized payment on

account of deviation.

3 312.34 Unauthorized payment due to

non approval of deviation and

time extension. 27 B&R Division Sangrah 1 13 15.64 Non finalization of bill.

28 B&R Division Bangana 1 3(A) 29.77 Irregular payment of deviation



Devi




Annexure-K

Statement showing the details of non accountal of material/ lubricant/ non

verification of accountal of material due to non production of records.

Sr.

No.

Name of unit No.

of

paras

Para

No.

Amount

(Rs. in

Lakh)

Remarks

1 B&R Division Hamirpur 2 8 53.00 Non verification of recovery of

material.

9(iii) 7.36 Non recovery of cost of material.


Valley, Udaipur

1 5(iii) 265.13 Non verification of recovery of cost

due to non maintenance of

contractor ledger and other records.

3 B&R Division Kalpa 2 9 4.00 Non verification of accountal of

material

11 0.06 Non accountal of material

4 B&R Division Arki 1 12 14.46 Non verification of accountal of

material

5 B&R Division Una 1 13 123.79 Non verification of recovery of

material due to non production of

MB

6 B&R Division Bilaspur-1 1 14 -- Loss of MB no. 3676

7 B&R Division Bangana 2 3(C) 2.53 Non recovery of cost of cement due

to non preparation of final bill.

3(D) 5.06 Non recovery of cost of material at

double of store issue rates.

4 6.50 Non verification of recovery of

material.

8 B&R Division Dharmpur 1 5(D) 23.32 Non accountal of cost of material.

9 B & R Division Karsog 2 7 12.03 Non verification of accountal of

material

11 -- Non producing Divisional Cash

book for audit scrutiny.

10 B & R Division Kullu-I 1 8 23.79 Non verification of accountal of

material

11 B & R Division Solan 1 10 20.55 Non verification of recovery of

material.

12 B&R Division Drang

(Mandi-II)

1 6 10.08 Non verification of accountal of

material

13 B & R Division Rajgarh 1 22 1.60 Non verification of accountal of

material

14 B & R Division Gohar 1 14 106.03 Non submission of vouchers.

15 B & R Division No.-1 Shimla 1 9 2.74 Non verification of recovery of

material.

16 B&R Division Jogindernagar 1 14 8.84 Non verification of recovery of

material.

17 B&R Division Dehra 1 10(i) 31.85 Non verification of recovery of

material.

18 B&R Division Bharwain 2 7(A) 1.40 Non accountal of steel.


material.

19 B & R Division Fatehpur 1 5 7.74 Non verification of recovery of

material.

20 B & R Division Nurpur 1 6 1.47 Non recovery of cost of cement.

21 B&R Division Chamba 1 9 16.06 Non verification of recovery of

material.

22 B&R Division Paonta Sahib 1 10 5.04 Non verification of accountal of

material

23 B&R Division Killar (Pangi) 2 13 16.38 Non verification of recovery of

material.

9(C) 2.92 Non verification of accountal of

material

24 B&R Division Sangrah 2 6 94.49 Non verification of material due to

non handing over of charge.


material.

25 B&R Division Kangra 1 16 9.81 Non verification of accountal of

material

B&R Division Palampur 2 12 3.07 Non verification of accountal of

material

13 56.68 Non submission of paid vouchers to

AG office.

26 B&R Division Sarkaghat 2 9 15.31 Non verification of accountal of

material.

11 30.91 Non submission of original

vouchers with monthly accounts to

AG office.

27 B & R Division Nalagarh 1 4(H) 3.24 Non verification of accountal of

material.

28 B & R Division Tauni Devi 2 9 17.98 Non verification of recovery of

material.

10 16.56 Non recovery of cost of material

due to non preparation of final bill

of contractor.

29 B&R Division Bharmour 1 13 10.99 Non submission of original

vouchers with monthly accounts to

AG office.


Sr. A.O.

Annexure-L

Statement showing the details of outstanding recoveries under “Miscellaneous

Works Advances”. Sr.

No.

Name of unit No. of

paras

Para

No.

Amount

(Rs. in

Lakh)

1 B&R Division Rampur 1 9(A) 432.60

2 B&R Division Hamirpur 1 15 52.71

3 B&R Division Dharmpur 1 12 640.52

4 B&R Division Baijnath 1 15 14.85

5 B&R Division Badsar 1 13 43.99

6 B&R Division Nirmand 1 10 431.24

7 B&R Division Rohru 1 12 301.48

8 B&R Division Dalhousie 1 12 109.86

9 B&R Division Dehra 1 15 65.13

10 B&R Division Dharmshala 1 12 1.55

11 B&R Division Una 1 15 (-)170.83

12 B&R Division Kalpa 1 13 13.18

13 B&R Division Theog 1 9 122.14

14 B&R Division Kumarsain 1 12 42.81

15 B&R Division Bilaspur-1 1 15 255.69

16 B & R Division Chenab Valley,

Udaipur

1 14 239.35

17 B&R Division Sangrah 1 11 14.51

18 B&R Division Kangra 1 17 89.36

19 B&R Division Ghumarwin 1 10 10.95

20 B&R Division Sundernagar 1 17 162.21

21 B&R Division Chamba 1 11 237.52

22 B&R Division Palampur 1 14 35.97

23 B&R Division Jogindernagar 1 18 28.12

24 B & R Division Bharwain 1 11 8.02

25 B&R Division Drang (Mandi-II) 1 10 244.60

26 B & R Division Salooni 1 7 45.73


1 17 51.70

28 B & R Division Karsog 1 12 14.30

29 B&R Division Arki 1 15 105.50


31 B & R Division Bangana 1 9 72.02




35 B & R Division Kullu-II 1 12 108.42

36 B & R Division Solan 1 12 87.19




40 B & R Division Dhami (Shimla-II) 1 11 3801.55


42 B & R Division Fatehpur 1 14 190.49

43 B & R Division Nurpur 1 12 25.16


45 B&R Division Paonta Sahib 1 12 (-)33.06

46 B&R Division Killar (Pangi) 1 14 262.03

47 B&R Division Bilaspur-1I 1 11 93.56

48 B & R Division Nalagarh 1 10 56.67

49 B & R Division Tauni Devi 1 14 227.28



Sr. A.O.

Annexure-M

Statement showing the details of expenditure incurred in excess of A/A & E/S. Sr.

No.

Name of unit No. of

Paras

Para

No.

Amount

(Rs. in

Lakh)

1 B&R Division Rampur 2 6(B) 22.18

11(A) 632.22

2 B & R Division Kullu-I 1 12(A) 273.83

3 B&R Division Ghumarwin 1 11(A) 336.40

4 B&R Division Dalhousie 1 13(A) 498.73

5 B&R Division Una 1 16(A) 560.67

6 B&R Division Bharmour 2 8(A) 249.86

15(A) 8771.82

7 B&R Division Badsar 1 14(A) 202.07

8 B&R Division Baijnath 1 16(A) 641.17

9 B&R Division Nirmand 1 14(A) 639.33

10 B&R Division Rohru 1 13(A) 719.74

11 B&R Division Sangrah 1 15(A) 335.40

12 B&R Division Nalagarh 1 5(A) 238.85

13 B&R Division Theog 1 12(A) 259.77

14 B&R Division Kumarsain 1 13(A) 327.23

15 B&R Division Bilaspur-1 1 16(A) 111.15

16 B&R Division Bilaspur-1I 1 12(A) 163.78

17 B&R Division Sundernagar 1 18(A) 1016.80

18 B&R Division Killar (Pangi) 1 15(A) 1620.68

19 B & R Division Kaza 1 12(A) 2827.37

20 B&R Division Jogindernagar 1 19(A) 345.28

21 B & R Division Nahan

1 20(A) 528.78

22 B & R Division Salooni 1 10(A) 429.59

23 B & R Division Shillai 1 18(A) 155.89

24 B & R Division Karsog 1 13(A) 465.71

25 B & R Division Bangana 1 10(A) 182.70

26 B & R Division Fatehpur 1 7(A) 65.69

27 B & R Division No.-1 Shimla 2 12(A) 764.02

5(A) 64.47

28 B & R Division No.-3 Shimla 1 11(A) 726.01

29 B & R Division Dharmpur 1 15(A) 256.86

30 B & R Division Kullu-II 1 8(A) 518.13

31 B & R Division Balakrupi 1 15(A) 168.12

32 B & R Division Rajgarh 1 23(A) 222.74

33 B & R Division Gohar 1 12(A) 369.34

34 B & R Division Dhami (Shimla-II) 2 12(A) 1281.67

7(A) 13.33

35 B&R Division Dehra 1 8(A) 573.11


Sr. A.O.

Annexure-N

Statement showing the details of expenditure incurred without technical

sanction. Sr.

No.

Name of unit No. of

Paras

Para

No.

Amount

(Rs. in

Lakh)

1 B&R Division Rampur

2

6(A) 200.13

11(B) 3353.81

2 B & R Division Kullu-I 1 12(B) 498.85

3 B&R Division Ghumarwin 1 11(B) 163.40

4 B&R Division Dalhousie 1 13(B) 2647.11

5 B&R Division Una 1 16(B) 1460.09

6 B&R Division Bharmour 2 8(B) 323.52

15(B) 3028.94

7 B&R Division Badsar 1 14(B) 181.99

8 B&R Division Baijnath 1 16(B) 1711.44

9 B&R Division Nirmand 1 14(B) 2746.70

10 B&R Division Rohru 1 13(B) 2815.47


Udaipur

1 7(A) 120.82

12 B& R Division Salooni 1 10(B) 1407.10

13 B&R Division Nalagarh 1 5(B) 1381.04

14 B&R Division Theog 1 12(B) 1115.02

15 B&R Division Kumarsain 1 13(B) 1103.41

16 B&R Division Bilaspur-1 1 16(B) 1723.67

17 B&R Division Bilaspur-1I 1 12(B) 2257.69

18 B&R Division Sundernagar 1 18(B) 1474.31

19 B&R Division Killar (Pangi) 1 15(B) 876.28

20 B & R Division Kaza 1 12(B) 2827.37

21 B&R Division Jogindernagar 1 19(B) 2041.05

22 B & R Division Nahan 1 20(B) 2690.92

23 B&R Division Sangrah 1 15(B) 1685.14

24 B & R Division Shillai 1 18(B) 795.56

25 B & R Division Karsog 1 13(B) 2250.11

26 B & R Division Bangana 1 10(B) 854.87

27 B & R Division Fatehpur 1 7(B) 569.19


5(B) 64.47


30 B & R Division Dharmpur 2 15(B) 2518.65

5(A) 468.37

31 B & R Division Kullu-II 1 8(B) 1873.66

32 B & R Division Balakrupi 1 15(B) 1942.00

33 B & R Division Rajgarh 1 23(B) 1087.04

34 B & R Division Dhami (Shimla-II) 2 12(B) 3153.01

7(B) 151.00

35 B&R Division Dehra 1 8(B) 2538.94

35 Divisions 40 62658.95

Sr. A.O.

Annexure-O

Statement showing the details of non ledgering of indents.

Sr.

No.

Name of unit No. of

paras

Para

No.

Amount

(Rs. in

Lakh)








Sr. A.O.

Annexure-P

Statement showing the details of non disposal of scraps/ dismantle

material/unserviceable machinery. Sr.

No.

Name of unit No. of

paras

Para

No.

Amount

(Rs. in

Lakh)

Remarks

1 B&R Division Rampur 1 10 42.60 Non disposal of

unserviceable machinery

2 B&R Division Palampur 1 9 28.90 Non disposal of


3 B&R Division Sangrah 1 8 10.50 Idle machinery

4 B&R Division Arki 1 14 2.95 Non disposal of

unserviceable machinery.

5 B & R Division Salooni

2

9(A) 2.10 Idle machinery/vehicle.

9(B) 7.68 Non disposal of


6 B&R Division Bharmour 1 9(A) 40.26 Idle machinery/vehicle.

9(B) 93.70 Non disposal of

unserviceable

machinery/vehicles.

7 B & R Division Rajgarh 1 17 13.59 Non disposal of

unserviceable

machinery/vehicles.

8 B&R Division

Jogindernagar

2 16 33.45 Non disposal of condemned

vehicle.

17 0.07 Non disposal of

unserviceable articles.

9 B&R Division Bilaspur-1 1 10 5.32 Non disposal of idle vehicle.

10 B & R Division Theog 2 10 32.85 Non disposal of

unserviceable

vehicles/machinery.

11 1.19 Non disposal of

unserviceable articles.

11 B&R Division Nirmand 1 12 20.34 Non disposal of


12 B&R Division Hamirpur 1 14 25.41 Non disposal of

unserviceable store items.

13 B & R Division Gohar 1 10 14.72 Non disposal of



Sr. A.O.

Annexure-Q

Statement showing the details of overpayment of pay and allowances/HRA

Sr.

No.

Name of unit No. of

paras

Para

No.

Amount

(Rs. in

Lakh)

Remarks

1 B & R Division Kumarsain 1 7 1.57 Irregular /Overpayment due to

grant of unauthorized ACP.

2 B&R Division Dharmpur 1 6 1.50 Unauthorized drawal of salary.

3 B&R Division Kangra 1 9 0.10 Excess payment due to wrong

fixation of pay.

4 B&R Division Una 3 8 0.53 Irregular payment of HRA.

9 0.33 Less deduction of pooled

license fee.

10 1.75 Irregular /grant of one

increment benefit plus grade

pay under ACP.

5 B&R Division Rohru

1 17 0.07 Less recovery of license fee.

6 B&R Division

Jogindernagar

1 7 2.91 Irregular /Overpayment due to


7 B&R Division Baijnath 1 9 0.06 Excess payment due to wrong

fixation of pay.

8 B&R Division Solan 1 7 5.15 Irregular /Overpayment due to


9 B&R Division Kalpa

2

10 0.16 Excess payment due to wrong

fixation of pay.

12(A) 0.05 Irregular payment of TA.

12(B) 0.04 Inadmissible payment of local

Transport Allowance.

10 B&R Division Bilaspur-1 2 12 0.14 Non adjustment of LTC

advance.

13 0.45 Irregular reimbursement of

medical claim.

11 B & R Division Kaza

2

9 1.10 Unadjusted medical advances.

10 8.79 Excess deployment of staff and

irregular disbursement of

salary.


Shimla

1 4 15.77 Irregular /Overpayment due to


13 B&R Division Dalhousie 2 6(i) 0.10 Irregular payment of HRA.

6(ii) 0.12 Irregular payment of HRA and

non deduction of standard

license fee.

7 0.35 Irregular payment of medical

claim.

14 B & R Division Rajgarh 2 7(1) 0.76 Excess payment due to

irregular increment.

7(2) 0.14 Excess payment due to

irregular fixation of pay.

8 1.42 Excess payment due to

irregular increment after 24

years to the officer.

15 B & R Division Gohar 1 17(iii

)

0.02 Excess payment due to wrong

fixation of pay.

16 B&R Division Sundernagar 4 13 6.33 Un-authorized disbursement of

salary.


claim.

15 0.90 Irregular /Overpayment due to


22 2.57 Un-authorized retention of

Govt. accommodation.

17 B & R Division Nahan 4 8 3.49 Excess payment due to wrong

fixation of pay.


irregular grant of increment.


claim.

26 2.23 Outstanding recovery of

license fee.


Shimla

2 9 0.08 Overpayment of pay.

13 10.66 Outstanding standard license

fee.

19 B&R Division Bharwain 1 3(A) 0.25 Overpayment by allowing

irregular annual increment.

20 B&R Division Nirmand 1 13 0.04 Inadmissible payment of HRA.


Valley, Udaipur

1 11 2.38 Overpayment of pay due to

wrong fixation.


Sr. A.O.

Annexure-R

Statement showing the details of non/ less recovery of royalty and non

recovery of labour cess/ secured advance/ non recovery of plants.

Sr.

No.

Name of unit No.

of

paras

Para

No.

Amount

(Rs. in

Lakh)

Remarks

1 B&R Division Hamirpur 2 5

0.80 Non deduction of royalty.

6 1.83 Non recovery of royalty

2 B&R Division Dharmpur 1 1 3.08 Non recovery of royalty


1 9 0.65 Non deduction of royalty

4 B&R Division Dehra 1 7 13.26 Non deduction of royalty.

5 B & R Division Balakrupi

2

3 3.37 short recovery of royalty

7 0.42 Non deduction of royalty


Valley, Udaipur

1 10(xi) 1.34 Less recovery of royalty.

7 B&R Division Bharwain 3 4 4.30 Non deduction of royalty


15(i) 2.14 Non recovery of royalty

15(ii) 31.40 Non deduction of VAT.

8 B&R Division Paonta Sahib 1 6 0.55 Less recovery of royalty

9 B & R Division Kaza 1 4 1.50 Non deposit of royalty

charges.

10 B&R Division Karsog 1 8 2.15 Less recovery of royalty

11 B & R Division Nahan 1 23 1.38 Non deduction of royalty

charges

12 B&R Division Bilaspur-1 1 4(A) 12.32 Non recovery of royalty

charges.

13 B&R Division Dalhousie 1 9 0.87 Less /non deduction of

royalty.

14 B & R Division Fatehpur 3 1 10.60 Non recovery of royalty



charges

15 B&R Division Una

1 12 7.98 Non deduction of royalty

charges


Shimla

1 5(D) 0.02 Non deduction of royalty

charges

17 B & R Division Kullu-II 3 1 12.84 Non recovery of royalty



charges.

18 B & R Division Gohar 1 20 5.13 Non recovery of royalty

19 B&R Division Sundernagar 1 16 0.25 Non deduction of royalty

charges.

20 B & R Division Nurpur 1 10 0.90 Non deduction of royalty

charges.

21 B&R Division Dharamshala 2 5(C) 6.11 Non deduction of labour cess.

5(D) 11.91 Non recovery of royalty


charges.

22 B&R Division Baijnath 1 18 8.59 Non deduction of royalty

charges.

23 B&R Division Kangra 1 21 4.04 Non deduction of royalty

charges.

24 B & R Division Bangana 1 6 6.50 Non deduction of royalty

charges.

25 B&R Division Palampur 1 8 2.79 Non recovery of royalty

26 B & R Division Nalagarh 3 1 18.40 Non recovery of royalty


8 14.76 Non verification of deduction

of royalty charges.

27 B&R Division Bharmour 1 11 0.35 Short recovery of royalty.


Sr. A.O.

Annexure-S

Statement showing the detail of short/ non receipt of material/non-

adjustment of material. Sr.

No.

Name of unit No.

of

paras

Para

No.

Amount

(Rs. in

Lakh)

Remarks

1 B&R Division Hamirpur 1 13 3.25 Non adjustment of material

re-imbursement.

2 B&R Division Dalhousie 1 8(ii) 0.49 Pending recovery of shortage

of material.

3 B & R Division Nurpur 1 4 131.67 Non adjustment of goods,

received sheets.

4 B & R Division Kaza 1 8 0.50 Short receipt of material.


Annexure-T

Statement showing the details of less stacking of useful stone/ non recovery

of useful stone/Irregular procurement of bitumen/fuel wood/non recovery of

plants. Sr.

No.

Name of unit No. of

Paras

Para

No.

Amount

(Rs. in

Lakh)

Remarks

1

B&R Division Dharmpur 1 7 0.81 Doubtful purchase of fuel woods.

2 B&R Division Dalhousie 1 8(iv) 0.80 Theft of 10 drums bitumen.

3 B&R Division Bharwain 2 6 1.49 Non recovery of useful stones

15(iv) 1.55 Irregular purchase of furniture.

4 B&R Division Sarkaghat 1 6(H) 0.29 Non recovery of cost of stones

5 B & R Division Fatehpur 1 11 278.90 Irregular procurement of bitumen.

6 B&R Division Chamba 1 1 6.55 Less recovery of cost of useful

stones.


Shimla

1 4 108.72 Non receipt of Bitumen against

advance payments.

8 B&R Division Hamirpur 1 7 0.49 Less recovery of cost of serviceable

stones.

9 B&R Division Solan 1 5 27.50 Outstanding recoveries in respect of

account of supply of plants.


Valley, Udaipur

1 10(i) 0.41 Non remittance of tariff.

10(viii) 0.16 Non verification of recovery of hire

charges of road roller.


Annexure-U

Statement showing the details of Irregular utilization of funds provided

forA/R & M/O Sr.

No.

Name of unit No.

of

Paras

Para

No.

Amount

(Rs. in

Lakh)

Remarks

1 B&R Division Arki 1 11 7.63 Irregular purchase of stationery

and misappropriation of funds

earmarked for A/R and M/O.


Valley, Udaipur

1 5(ii) 28.80 Unfruitful expenditure on watch

and ward, repair and

maintenance of rest houses.

3 B & R Division Rajgarh 1 5 9.99 Irregular diversion of annual

repair and maintenance of state

fund to PMGSY work.

4 B&R Division Bharwain 1 7(B) 5.68 A/R and M/O fund used for

purchase of vehicles.

5 B&R Division

Jogindernagar

1 15 0.53 Unauthorized charge of circle

office expenditure to A/R and

M/O of road/building.


Sr. A.O.

Annexure-V

Statement showing the details of avoidable/inadvisable payment of escalation. Sr.

No.

Name of unit No. of

paras

Para

No.

Amount

(Rs. in

Lakh)

1 B&R Division Dharmshala 1 2 20.67

2 B&R Division Paonta Sahib 1 2 8.30




Udaipur

1 2 302.70





10 B&R Division Sarkaghat 1 10 14.70



Annexure-W

Statement showing the details of overpayment to contractor/undue

favour to contractor on a/c of hire charges, due to non obtaining of

performance grantee/ short recovery of rest house charges/ tender sale.

Sr.

No.

Name of unit No. of

Paras

Para

No.

Amount

(Rs. in

Lakh)

Remarks

1 B & R Division

Rajgarh

2

18 0.95

0.01

Temporary mis-appropriation

due to late deposit of govt.

money

Short realization of rest house

rent.

9 13.30 Non obtaining of performance

grantee

2 B & R Division Nahan 1 4 25.24 Non obtaining of performance

grantee


1 4 16.11 Non obtaining of performance

grantee

4 B&R Division

Baijnath


grantee

5 B&R Division

Kangra


grantee

6 B & R Division

Chamba

1 13 0.57 Non accountal of cost of

tenders.

7 B & R Division

Dharmpur

1 4 8.95 Non-recovery on account of

hire charges of road roller.


Annexure-X

Statement showing the details of non crediting of unclaimed/lapse amount

to Government revenue. Sr.

No.

Name of unit No. of

Paras

Para

No.

Amount

(Rs. in

Lakh)

1 B&R Division Rampur 1 14 50.02







8 B&R Division Rohru 1 15 3.35


10 B&R Division Una 1 18 9.09



13 B & R Division Theog 1 15 29.59

14 B&R Division Nalagarh 1 12 37.04









23 B&R Division Bharwain 1 14 6.87


25 B & R Division Shillai 1 21 15.97

26 B & R Division Solan 1 14 59.76

27 B & R Division Karsog 1 16 43.10

28 B & R Division Kasauli 1 12 24.13




32 B & R Division Tauni Devi

1 16 18.66














46 B&R Division Killar (Pangi) 1 17 143.16


Sr. A.O.

Annexure-Y

Statement showing the details of non forfeiture of earnest money.

Sr.

No.

Name of unit No. of

Paras

Para

No.

Amount

(Rs. in

Lakh)


2 B&R Division Karsog 1 15 0.14


4 B&R Division Badsar 1 18(A) 0.55




8 B&R Division Rohru 1

16 1.34

9 B&R Division Una 1 19 1.37

10 B&R Division Theog 1 14 0.44

11 B&R Division Kumarsain 1

15 0.88


13 B & R Division Chenab Valley, Udaipur 1 16 0.60

14 B&R Division Rampur 1 13 0.20









23 B & R Division Kasauli 1 13 0.30













36 B&R Division Dharamshala 1 14 1.25





Sr. A.O.

Annexure-Z

Statement showing the details of non crediting of forfeiture of

earnest/security money.

Sr.

No.

Name of unit No.

of

Paras

Para

No.

Amount

(Rs. in

Lakh)


2 B&R Division Badsar 1 18(B) 0.39


4 B & R Division Tauni Devi 1 17(ii) 1.11



7 B&R Division Bharwain 1 13 0.40


Sr. A.O.

Annexure-AA

Statement showing the details of non reconciliation with treasury. Sr.

No.

Name of unit No.

of

Paras

Para

No.

Amount

(Rs. in

Lakh)

1 B&R Division Karsog 1 17 1872.11


3 B&R Division Solan 1 11 2.03

4 B&R Division Dharamshala 1 16 628.84










21 (late deposit

of cheque/cash

in treasury.)

977.23



16 B & R Division Chamba 1 14 183.00








Sr. A.O.

Annexure-AB

Statement showing the details of non deposit of sales tax/ labour cess. Sr.

No.

Name of unit No. of

paras

Para

No.

Amount

(Rs. in

Lakh)

Remarks

1 B&R Division

Rohru

1 8 1.11 Non deduction of labour cess

2 B & R Division

Kullu-I

1 15 8.75 Non deposit of labour welfare

cess.

3 B&R Division

Drang (Mandi-II)


cess.

4 B&R Division

Sundernagar

1 12 17.85 Non deposit of labour cess

5 B & R Division

Shillai

1 10(2) 1.42 Non deposit of labour cess

6 B&R Division

Palampur


cess.

7 B&R Division

Bilaspur-1I

1 10 15.87 Non deposit of labour cess

8 B & R Division

Nalagarh


cess.

9 B&R Division

Bharmour


cess.


Annexure-AC

Statement showing the details of Minus stock balance. Sr.

No.

Name of unit No. of

paras

Para

No.

Amount

(Rs. in

Lakh)

1. B & R Division Kumarsain. 1 3 39.19


3. B&R Division Solan 1 4 165.40

4. B&R Division Drang (Mandi-II) 1 9 174.65

5. B & R Division Dhami (Shimla-II) 1 10 89.35

6. B&R Division Jogindernagar 1 5 511.64

7. B&R Division Dehra 1 11 1518.89

8. B & R Division Fatehpur 1 10 46.65

9. B & R Division Nurpur 1 3 159.02


11 B & R Division Chenab Valley, Udaipur 1 12 319.27





Sr. A.O.

Annexure-AD

Statement showing the details of non-preparation of out turn of machinery. Sr.

No.

Name of unit No. of

paras

Para

No.

Amount

(Rs. in

Lakh)

1 B & R Division Bilaspur-I 1 9 5.32



Sr. A.O.

Annexure-AE

Statement showing the details of suspected mis-appropriation/theft of govt.

money Sr.

No.

Name of unit No.

of

para

s

Para

No.

Amount

(Rs. in

Lakh)

Remarks

1 B & R Division

Rajgarh

1 20 0.03 Suspected mis-appropriation of

govt. money.

2 B & R Division

Nahan

1 14 5.30 Suspect pilferage of diesel.

3 B & R Division

Chamba

1 7 450.00 Loss to govt. property due to

bursting of penstock and non

deposit of damages by the hydle

company.

4 B & R Division

Kaza

2 15 0.28 Temporary mis-appropriation due

to late deposit.

13 110.38 Non submission of vouchers to AG

office.

5 B&R Division

Nirmand

1 11 0.55 Irregular payment beyond the

financial power delegated.

6 B & R Division

Chenab Valley,

Udaipur

3 4 1.11 Avoidable payment of interest.

5(iv) 1.26 Irregular floating of tender and

irregular payment.

9 6.50 Irregular purchase.

7 B&R Division Una 1 11 0.05 Non accountal of HSD of 100

litres.

8 B & R Division

Shillai


to late deposit of govt. money.

11 1.61 Irregular payment on work orders

without obtaining the bills from the

firms.

9 B&R Division

Rampur

1 7 1.05 Unauthorized payment due to non

passing of bills.

10 B&R Division

Baijnath


to late deposit of govt. money.

11 B&R Division

Sangrah

2 9 2.80 Loss due to accident of vehicle.

14 0.33 Doubtful payment.

12 B & R Division

Bangana

1 7(i) 0.11 Non accountal of diesel.

7(ii) 0.23 Non accountal of HSD and Greece.

13 B&R Division

Palampur

1 10(A) 0.84 Irregular purchase/printing of

register for contractors.

10(B) 0.31 Irregular purchase of computer

through contractor.

10(C) 0.56 Irregular purchase of material from

local market.

14 B&R Division

Badsar

2 9 12.91 Irregular hiring of vehicles and

irregular expenditure.

16 4.35 Late deposit of Govt. revenue.

15 B&R Division

Bharmour

1 14 4.09 Loss of government

property/vehicle due to accident.


Sr. A.O.

Annexure-2A

Statement showing the details of unfruitful/wasteful/injudicious/idle investment /in

fructuous expenditure on execution of works and undue favour to contactor/cost

over run

Sr.

No

Name of unit No. of

paras

Para

No.

Amount

(Rs. in

Lakh)

Remarks

1 I&PH Division Solan 4 1 145.32

Unfruitful expenditure due to delay

in providing LIS.


augmentation of LWSS.

3 112.15

73.12


construction of rain water harvesting

structure.

Cost overrun.


augmentation of LWSS.

2 I&PH Division Salooni 2 1 30.74


completion of scheme.


incomplete scheme.

3 I&PH Division

Ghumarwin

2

1 63.06


in completion of LIS.

2 58.37

59.73

Unfruitful expenditure due to under

utilization of irrigation potential.

Wasteful expenditure.

4 I&PH Division Nahan 3 1 158.00

Non taking up of execution of

scheme resulted in blockage of

development fund.

2 88.07

32.66


construction of LIS.

Cost over run

3 48.32 Unfruitful expenditure on providing

LWSS to NC/PC habitation.

5 I&PH Division Palampur 3 1 886.45 Unfruitful expenditure

due to delay in construction of FIS.

2 188.86 Unfruitful expenditure

due to delay to incomplete scheme.


due to delay in construction of

providing WSS to villages.

6 I&PH Division Bilaspur 3 1 6600.98

134.77

Unfruitful expenditure on providing

water supply to various PC

habitations in distt. Bilaspur.

Cost overrun.

2 536.99 Idle investment on incomplete LIS

due to lack of proper planning and

deptt. Inability to ensure timely

approval under NABARD.


On construction of LWSS.

7 I&PH Division Karsog 2 2 365.61

39.84

Unfruitful expenditure

On construction of LWSS.

Cost overrun.

3 48.97 Idle investment on defunction

irrigation scheme.

8 I&PH Division Kullu-II

(Bhunter)

3 1 120.13 Unfruitful expenditure on providing

WSS.

2 51.10

5.87


WSS.

Cost overrun.

7 187.49 Execution of scheme in violation of

programme guidelines.

9 I&PH Division Hamirpur 2 1 596.22

68.20


in completion of sewerage scheme.


2 131.63

11.38

Unfruitful expenditure on the



10 I&PH Division Barsar 1 1 66.00

12.24

Irregular reimbursement of

NABARD loan due to non execution

of work.

Cost overrun.

11 I&PH Division Nurpur 3 1 131.10 Unfruitful expenditure on WSS.

2 36.66 Unfruitful expenditure on WSS.

3 52.48 Unfruitful expenditure on WSS.

12 I&PH Division Mandi 3 1 245.54


LWSS.

2 40.72 Expenditure incurred on scheme

without ensuring availability of land.

5 60.08 Irregular cost escalation.

13 I &PH Division Nalagarh 2 1 43.59 Idle investment on construction of

LWSS.



14 I &PH Division Baggi

2

1(A) 94.59 Unfruitful expenditure on providing

LWSS to villages, due to non

completion of supply of power.

1(B) 39.16 Unfruitful expenditure due to non

commission of scheme for providing

LWSS.

2 136.14 Unfruitful expenditure due to under


15 I &PH Division Shahpur 2 1 79.13

2.59

Unfruitful expenditure on FIS.


2 125.99

13.04

Unfruitful expenditure on FIS.


16 I &PH Division Arki

3


construction of LWSS due to delay

in taking up


augmentation of LWSS

3 318.31 Under utilization of sewerage

scheme and loss of revenue due to

non raising of sewerage charges.

17 I &PH Division Chamba

3




construction of FIS.


Augmentation of water supply

scheme.

18 I &PH Division Paonta

Sahib

3

1 98.57

20.75


augmentation of WSS.

Cost overrun.

2 353.75 Non execution of improvement of

left bank of canal due to involvement

of forest land.



19 I &PH Division Dalhousie

1 105.91


Augmentation of water supply

scheme.


construction of water supply scheme.

4 3 59.74 Unfruitful expenditure on




20 I &PH Division Dehra 3 1 627.23

80.02


construction of sewerage scheme.



LWSS to NC/PC habitation.

3 131.70

57.67



Cost overrun.

21 I &PH Division Una-1 2 1 56.46 Unfruitful expenditure due to non

installation of SOP work in c/o tube

well.

2 72.91 Unfruitful expenditure due under


22 I &PH Division Una-2

2

1 1560.84

159.16


in completion of project.

Undue favour to contractor

2 141.95 Unfruitful expenditure due to under


23 I &PH Division Indora

3

1 71.47


Augmentation of LWSS

2 57.56 Unfruitful expenditure on c/o tube

wells.


LWSS.

24 I &PH Division

Sundernagar

4 1 62.06 Unfruitful expenditure due to under

utilization of created irrigation

potential of scheme LIS.

2 762.33

8.09


WSS/LWSS.



completion of scheme within

stipulated period.


construction of LWSS.

25 I &PH Division Jawali 2 1 228.65 Unfruitful expenditure due to

non/under utilization of created

irrigation potential of scheme LIS.

2 98.51 Unfruitful expenditure on incomplete

83 no. tube wells approved under

RIDF.

26 I &PH Division Sarkaghat 3 1 342.81

100.60


Augmentation of LWSS.

Cost overrun.


taking c/o rain water harvesting

structure and LIS.

5 27.60 Idle investment on fully defunction

Flow/Lift irrigation scheme.

27 I &PH Division

Dharmshala

2 1 175.37

25.66


construction of FIS.


2 92.01

4.48

Unfruitful expenditure on WSS.


28 I &PH Division

Nohradhar

3 1 99.51

22.34

Idle investment due to abnormal

delay in completion of LIS.

Financial loss to Govt.

2 274.39

86.80



Cost overrun.

3 1636.30

226.03


completion of work.

Irregular expenditure.

29 I &PH Division Rampur 2 1 104.19

35.02



Cost overrun.

2 58.17 Unfruitful expenditure due to delay

in completion of LWSS.

30 I &PH Division Thural 1 1 550.05 Unfruitful expenditure due to delay

in completion of scheme due to non

obtaining permission of railway

authority for crossing of gravity.

31 I &PH Division Padhar 1 1 315.94

18.47



Cost overrun.

32 I &PH Division Jubbal 2 1 99.65 Unfruitful expenditure on providing

LWSS due to delay in completion of

scheme.


LWSS due to non installation of

supply of power.

33 I &PH Division No.-1

Shimla

1 1 343.46

38.19


in completion of Sewerage System.


34 I &PH Division No.-2

Shimla

2 1 7236.00 Unfruitful expenditure due to non

taking up of scheme under

JNNURM.

2 237.54 Unjustified expenditure on repair of

scheme.


Sr. A.O.

Annexure-2B

Statement showing the details of irregular utilization of budget grant at the fag end

of the year/rush of expenditure in the last quarter

Sr.

No.

Name of unit No. of

Paras

Para

No.

Amount

(Rs. in

Lakh)

Remarks

1 I&PH Division Ghumarwin 1 3 268.52 Irregular utilization of funds.

2 I&PH Division Nahan 1 4 398.94 Irregular utilization/drawal of

funds.

3 I&PH Division Palampur 1 4 115.00 Irregular utilization of funds.

4 I&PH Division Karsog 1

4 56.45 Irregular utilization of funds.

5 I &PH Division Thural 1 6(i) 96.64 Irregular expenditure without

LOC.

6 I&PH Division Hamirpur 1 3 3650.00 Irregular utilization of budget

7 I&PH Division Mandi 1 3 385.73 Irregular drawl/utilization of

budget.

8 I &PH Division Nalagarh 1 3 160.00 Irregular utilization of budget.

9 I &PH Division Shahpur 1 3(A) 139.32 Irregular utilization of LOC.

3(B) 46.78 Irregular adjustment of funds.

10 I &PH Division Paonta Sahib 1 4 677.42 Irregular utilization/drawal of

funds.

11 I &PH Division Indora 1 3 674.86 Irregular utilization of funds.

12 I &PH Division Una-1 1 3 554.69 Irregular drawl/utilization of

funds.

13 I &PH Division Una-2 1 4 11.21 Irregular utilization of funds

14 I &PH Division Nohradhar 1 4 119.30 Irregular utilization of funds.

15 I &PH Division Sarkaghat 2 2 236.57 Fictitious utilization of funds.

6 34.10 Irregular utilization of budget.

16 I &PH Division Arki 1 4 90.40 Irregular utilization of budget

17 I &PH Division Chamba 1 4 30.95 Irregular drawl/utilization of

budget.


Annexure-2C

Statement showing the details of fictitious booking/ adjustment of material at the

fag end of year.

Sr.

No.

Name of unit No. of

Paras

Para

No.

Amount

(Rs. in

Lakh)

Remarks

1 I &PH Division Padhar 1 2 61.61 Fictitious booking.

2 I&PH Division Salooni 1 3 149.73 Fictitious booking.

3 I &PH Division Dharmshala 1 3 24.43 Fictitious booking.

4 I&PH Division Palampur 1 7 42.14 Fictitious booking

5 I &PH Division Baggi 1 5 47.81 Issue of material without

requirement.

6 I&PH Division Kullu-II (Bhunter) 1 3 59.35 Fictitious booking

7 I&PH Division Hamirpur 1 4 74.53 Fictitious booking

8 I&PH Division Nurpur 1 4 49.48 Fictitious booking

9 I &PH Division Thural 1 2 83.11 Issue of material without

requirement.

10 I &PH Division Shahpur 1 4 40.55 Issue of material without

requirement.

11 I &PH Division Chamba 1 5 80.21 Issue of material without

requirement.

12 I &PH Division Dalhousie 1 5 42.76 Issue of material without

requirement.

13 I &PH Division Dehra 1 4 122.20 Issue of material without

requirement.

14 I &PH Division Una-2 1 3 64.94 Without requirement of

material

15 I &PH Division Nohradhar 2 5 199.16 Fictitious booking

13 0.87 Fictitious utilization of

material.

16 I &PH Division Barsar 1 3 540.73 Issue of material without

requirement.

17 I &PH Division Sarkaghat 1 4 76.64 Fictitious booking

18 I &PH Division No.-1 Shimla 1 2 71.62 Fictitious booking

19 I&PH Division Mandi 1 4 70.17 Fictitious booking

20 I &PH Division Arki 1 1 25.29 Fictitious booking

21 I &PH Division Jubbal 1 3 24.03 Fictitious booking


Annexure-2D

Statement showing the detail of blockage of funds due to non execution of deposit

work (unspent amount).

Sr.

No.

Name of unit No. of

Paras

Para

No.

Amount

(Rs. in

Lakh)

Remarks


2 I &PH Division Sundernagar 1 6 31.96

3 I&PH Division Ghumarwin 2 8 14.01

10 104.02 4 I&PH Division Nahan 1 6 17.19

5 I&PH Division Palampur 1 11 59.55



8 I&PH Division Kullu-II(Bhunter) 1 8 18.35

9 I&PH Division Nurpur 1 7 69.81


11 I &PH Division Nalagarh 1 7 245.96

12 I &PH Division Baggi 2 3 12.18 Advance purchase of

pumping machinery

10 26.07 13 I &PH Division Rampur 2 4 27.00

6 29.62 Blockage due to unauthorized

retention of funds under

BASP.

14 I &PH Division Chamba 1 6 12.20

15 I &PH Division Paonta Sahib 1 6 281.90

16 I &PH Division Dharmshala 1 7 26.46


18 I &PH Division Una-1 1 7 325.17 19 I &PH Division Una-2 1 9 62.96


11 709.22 Unspent money under deposit

work. 21 I&PH Division Salooni 1 4 5.43

22 I &PH Division Nohradhar 1 9 91.65

23 I &PH Division Padhar 1 7(A) 131.14


Annexure-2E

Statement showing the detail of works in which expenditure incurred in excess of

deposit received

Sr.

No.

Name of unit No. of

Paras

Para

No.

Amount

(Rs. in

Lakh)






(Bhunter)

1 9 51.28









14 I &PH Division Padhar 1 7(B) 60.38


Sr. A.O.

Annexure-2F

Statement showing the details of splitting up of work.

Sr.

No.

Name of unit No. of

Paras

Para

No.

Amount

(Rs. in

Lakh)




(Bhunter)

1 5 58.22



Sr. A.O.

Annexure-2G

Statement showing the details of non levy of compensation under Clause-2 of

contract agreement. Sr.

No.

Name of unit No. of

Paras

Para

No.

Amount

(Rs. in

Lakh)













13 I &PH Division Baggi 1 8 9.22

14 I &PH Division Shahpur 1 9(B) 33.54






20 I &PH Division Una-1 1 8 57.19


22 I &PH Division Jubbal 1 6 107.19


24 I &PH Division No.-1 Shimla 1 4 72.56



Sr. A.O.

Annexure-2H

Statement showing the details of non recovery of levied compensation/ liquidated

damages/ non recovery from contractor.

Sr.

No.

Name of unit No. of

Paras

Para

No.

Amount

(Rs. in

Lakh)

Remarks

1 I &PH Division Jubbal 1 7 156.58 Non recovery of levied

compensation.

2 I &PH Division Dharmshala 1 2 0.83 Non recovery of penalty.

3 I&PH Division Palampur 1 1 19.84 Non levy of penalty

4 I &PH Division Nalagarh 2 2 1.51 Non recovery of levied

compensation

4(A) 11.08 Non recovery of

compensation amount.

4(B) 4.70 Non credit of forfeit security

in govt. A/C.

4(C) 20.35 Pending recovery from

original contractor for the

contracts rescind.

5 I &PH Division No.-1 Shimla 1 14(B) 0.18 Non recovery of levied

compensation.


Sr. A.O.

Annexure-2I

Statement showing the details of non finalization of bill/ unauthorized deviation.

Sr.

No.

Name of unit No. of

paras

Para

No.

Amount

(Rs. in

Remarks

Lakh)

1 I &PH Division Sundernagar 1 13 21.40 Non finalization of bill.

2 I&PH Division Ghumarwin 1 11 85.27 Non finalization of bill.

3 I &PH Division Shahpur 1 9(C) 43.64 Non finalization of bill.

4 I&PH Division Mandi 2 8 74.05 Unrealistic deviations.


5 I&PH Division Solan 1 6 53.71 Unauthorized deviation.

6 I&PH Division Salooni 1 9 3.45 Non finalization of bill.

7 I &PH Division Barsar 1 6 64.77 Non finalization of bill.

8 I &PH Division Jawali 1 5(ii) 65.96 Non finalization of bill.

9 I &PH Division Padhar 1 10 9.38 Non finalization of bill.

10 I &PH Division Indora 1 6 96.00 Non finalization of bill.

11 I &PH Division No.-1 Shimla 1 5(A) 25.49 Irregular deviation

without approval.


12 I &PH Division No.-2 Shimla 2 4 121.12 Payment of deviation

without approval.


13 I &PH Division Rampur 1 11(A) 143.04 Non finalization of bill.

14 I &PH Division Jawali 1 5 2.44 Payment of deviation

without approval.

15 I&PH Division Bilaspur 1 3 12.37 Payment of deviation

without approval.

16 I &PH Division Dehra 1 8 22.63 Non finalization of bill.

17 I &PH Division Una-1 1 9 37.46 Irregular deviation.

18 I &PH Division Una-2 2 11 33.36 Irregular deviation.



Annexure-2J

Statement showing the details of non accountal of material/ lubricant/ non

verification of accountal of material due to non production of records.

Sr.

No.

Name of unit No. of

paras

Para

No.

Amount

(Rs. in

Lakh)

Remarks

1 I &PH Division Sundernagar 1 10 8.76 Non verification of recovery

of material.

2 I&PH Division Bilaspur 1 11 23.32 Non verification of recovery

of material.

3 I&PH Division Karsog 1 7 5.54 Non verification of accountal

of material

4 I &PH Division Baggi 2 6 2.35 Non verification of recovery

of material

13 88.63 Non submission of vouchers

to A.G. Office.

5 I &PH Division Paonta Sahib 1 9 27.82 Non verification of accountal

of material

6 I &PH Division Sarkaghat 1 10 11.30 Non verification of accountal

of material.

7 I &PH Division Una-2 1 13 17.33 Non verification of recovery

of material

8 I &PH Division Nalagarh 1 12 23.09 Non verification of recovery

of material

9 I&PH Division Salooni 1 10 48.74 Non submission of vouchers

to A.G. Office

10 I&PH Division Mandi 1 13 9.46 Non verification of recovery

of material

11 I &PH Division Arki 2 8 38.48 Non verification of accountal

of material.

12 39.52 Non submission of vouchers

to A.G. Office.

12 I &PH Division Rampur 1 10 12.61 Non verification of recovery

of material.

13 I &PH Division Chamba 1 9 1.62 Non verification of recovery

of material.

14 I&PH Division Hamirpur 1 10 5.52 Non verification of accountal

of material.

15 I&PH Division Solan 1 10 27.99 Non verification of accountal

of material.

16 I &PH Division Thural 2 6(ii) 2.08 Non verification of accountal

of material.

7 24.31 Non verification of recovery

of material.

17 I &PH Division Nohradhar 2 8 29.44 Non accountal of funds

drawn from treasury through

RTGS in cash book.

15 55.99 Non verification of material

issued to JE due to non

production of MAS.

18 I &PH Division Padhar 1 3 9.41 Non verification of recovery

of material.


Sr. A.O.

Annexure-2K

Statement showing the detail of advance/irregular payment to HPSEB

Sr.

No.

Name of unit No. of

Paras

Para

No.

Amount

(Rs. in

Lakh)













13 I &PH Division Jawali 1 3 175.22





18 I &PH Division Nahan 1 3 175.22




Sr. A.O.

Annexure-2L

Statement showing the details of outstanding recoveries under “Miscellaneous

Works Advances”. Sr.

No.

Name of unit No. of

paras

Para

No.

Amount (Rs. In lakh)













13 I &PH Division Arki 1 14 19.15


15 I &PH Division Dalhousie 1 9 7.01

















Sr. A.O.

Annexure-2M

Statement showing the details of expenditure incurred in excess of A/A & E/S.

Sr.

No.

Name of unit No. of

paras

Para

No.

Amount (Rs. In lakh)

1 I &PH Division Sundernagar 1 16(A) 1016.80

2 I&PH Division Salooni 1 11(A) 239.89

3 I&PH Division Ghumarwin 1 14(A) 560.57

4 I &PH Division Nohradhar 1 17(A) 490.48

5 I&PH Division Palampur 1 19(A) 450.01

6 I&PH Division Bilaspur 1 14(A) 1078.11

7 I &PH Division Padhar 1 6(A) 633.74


(Bhunter)

1 14(A) 289.60

9 I&PH Division Hamirpur 1 13(A) 1782.34

10 I&PH Division Barsar 1 8(A) 383.79

11 I &PH Division Jubbal 1 10(A) 740.11

12 I&PH Division Mandi 1 18(A) 1075.23

13 I &PH Division Nalagarh 1 15(A) 674.64

14 I &PH Division Baggi 1 7(A) 341.31

15 I &PH Division Shahpur 1 7(A) 689.27

16 I &PH Division Rampur 1 14(A) 122.74

17 I &PH Division Dalhousie 1 10(A) 997.96

18 I &PH Division Una-1 1 11(A) 1271.64

19 I &PH Division Una-2 1 15(A) 886.06

20 I &PH Division Dharmshala 1 13(A) 801.83


Sr. A.O.

Annexure-2N

Statement showing the details of expenditure incurred without technical sanction.

Sr.

No.

Name of unit No. of

paras

Para

No.

Amount

(Rs. in

Lakh)

1 I &PH Division Sundernagar 1 16(B) 2128.52

2 I&PH Division Salooni 1 11(B) 50.27

3 I&PH Division Ghumarwin 1 14(B) 1588.74

4 I &PH Division Nohradhar 1 17(B) 1866.21

5 I&PH Division Palampur 1 19(B) 1688.89

6 I&PH Division Bilaspur 1 14(B) 2644.87

7 I &PH Division Padhar 1 6(B) 3718.93

8 I&PH Division Kullu-II(Bhunter) 1 14(B) 422.43

9 I&PH Division Hamirpur 1 13(B) 4717.92

10 I&PH Division Barsar 1 8(B) 2645.58

11 I &PH Division Jubbal 1 10(B) 480.43

12 I&PH Division Mandi 1 18(B) 3593.08

13 I &PH Division Nalagarh 1 15(B) 2550.87

14 I &PH Division Baggi 1 7(B) 673.52


16 I &PH Division Rampur 1 14(B) 186.35

17 I &PH Division Dalhousie 1 10(B) 2242.82

18 I &PH Division Una-1 1 11(B) 3702.10

19 I &PH Division Una-2 1 15(B) 3296.60

20 I &PH Division Dharmshala 1 13(B) 7522.05


Sr. A.O.

Annexure-2O

Statement showing the details of non disposal of scraps/ dismantle material/

unserviceable machinery. Sr.

No.

Name of unit No.

of

paras

Para

No.

Amount

(Rs. in

Lakh)

Remarks

1 I&PH Division Ghumarwin 1 12 3.40 Non disposal of


2 I &PH Division Dalhousie 1 8 5.72 Unserviceable store items.

3 I &PH Division Nalagarh 1 13 0.65 Unserviceable machinery.


Sr. A.O.

Annexure-2P

Statement showing the details of overpayment of pay and allowances/HRA

Sr.

No.

Name of unit No. of

paras

Para

No.

Amount

(Rs. in

Remarks

Lakh)

1 I &PH Division Sundernagar 1 11 8.77 Irregular/overpayment of

salary due to grant of

unauthorized ACP.

2 I&PH Division Palampur

2


irregular fixation of pay.


reimbursement

3 I &PH Division Nalagarh 2 5 0.27 Over payment due to

irregular grant of one

increment benefit.

20 0.02 Non restriction of medical

reimbursement as pointed out

by central audit party.

4 I &PH Division Una-1 1 4 5.48 Irregular/overpayment of


unauthorized ACP.

5 I &PH Division Una-2 1 5 8.84 Irregular/overpayment of


unauthorized ACP.

6 I&PH Division Mandi 2 9 6.73 Irregular/over payment due to


10 13.11 Unauthorized drawal of

salary.

7 I&PH Division Ghumarwin 1 5 34.99 Irregular/overpayment of


unauthorized ACP.


Irregular payment of medical

reimbursement. 7(ii) 1.15

9 I&PH Division Bilaspur 1 12 2.07 Irregular/overpayment of


unauthorized ACP.

10 I &PH Division Baggi 1 14 8.58 Irregular/unauthorized

disbursement of salary.

11 I &PH Division Dharmshala 1 10 3.15 Unjustified payment of pay.

12 I &PH Division Dalhousie 1 7(i) 0.26 Irregular payment of medical

reimbursement

7(ii) 0.07 Irregular payment of HRA

13 I &PH Division Thural 3 3(A) 0.20 Over payment by allowing

irregular annual increment.

4 0.05 Less recovery of attached

vehicle.


reimbursement


Sr. A.O.

Annexure-2Q

Statement showing the details of non/ less recovery of royalty and non recovery of

labour cess/ secured advance/ non recovery of plants. Sr.

No.

Name of unit No. of

paras

Para

No.

Amount

(Rs. in

Lakh)

Remarks

1 I&PH Division Solan 1 15

4.39 Non deposit of labour

welfare cess

2 I&PH Division Nurpur 1 6 0.87 Less recovery of royalty.

3 I&PH Division Bilaspur 1 10 28.42 Non deposit of labour cess.

4 I&PH Division Karsog 1 13 2.87 Non deposit of labour cess.

5 I&PH Division Palampur 1 21 4.01 Non deduction of royalty.

6 I &PH Division Nalagarh 1 6 0.90 Non deduction of royalty.

7 I &PH Division Baggi 1 19 0.10 Less deduction of royalty.

8 I &PH Division Paonta Sahib 2 8 2.21 Less recovery of royalty

16 5.60 Non deposit of labour

welfare cess.

9 I&PH Division Mandi 1 16 8.66 Non deposit of labour cess.

10 I &PH Division Arki 2 9 0.28 Less recovery of royalty

20 8.25 Non deposit of labour cess.

11 I &PH Division Thural 1 5 1.58 Non deduction of royalty.

12 I &PH Division Dehra 1 16 29.65 Non deposit/crediting of

labour welfare cess

13 I &PH Division Sundernagar 2 12 0.23 Less deduction of royalty.

14 1.47 Non deposit of labour cess.

14 I &PH Division Nohradhar 1 14 0.77 Non deduction of labour

cess.


Sr. A.O.

Annexure-2R

Statement showing the details of outstanding recovery of water/sewerage charges

Sr.

No.

Name of unit No. of

Paras

Para

No.

Amount

(Rs. in

Lakh)









(Bhunter)

1 17(A) 13.79

17(C) 0.17 (outstanding

sewerage charges)









17 I &PH Division Chamba 1 11(i) 31.68

11(iii) 2.17 (outstanding

sewerage charges)


19 I &PH Division Dalhousie 1 12(1) 24.25



16 0.61 (outstanding

sewerage charges)


23 I &PH Division Indora 1 10 11.27

24 I &PH Division Thural 1 11(i) 1.06





19 1.49

29 I &PH Division Jawali 1 11(i) 24.39






Sr. A.O.

Annexure-2S

Statement showing the details of infructious expenditure due to non functioning of

Hand pumps

Sr.

No.

Name of unit No. of

paras

Para

No.

Amount

(Rs. in

Lakh)








Annexure-2T

Statement showing the details of irregular diversion of funds/unrealistic

estimation/ avoidable excess expenditure. Sr.

No.

Name of unit No. of

paras

Para

No.

Amount

(Rs. in

Lakh)

Remarks

1 I &PH Division Sarkaghat 1 3 325.43 Irregular diversion.

2 I &PH Division Shahpur 1 6(A) 708.98 Liability of energy charges.

3 I &PH Division Arki 1 7 64.40 Without approval of

estimate.


(Bhunter)

1 4 112.24 Inadmissible cost escalation.

5 I&PH Division Palampur 1 8 23.52 Creation of liability beyond

the available budget.

6 I &PH Division Dehra 1 11 1109.55 Liability of energy charges.

7 I &PH Division No.2 Shimla 1 3 5223.08 Non payment of energy

charges.


Annexure-2U

Statement showing the details of minus balance/ short receipt/balance of material

purchased/ non receipt of pipes

Sr.

No.

Name of unit No. of

paras

Para

No.

Amount

(Rs. in

Lakh)

Remarks

1 I &PH Division Una-2 1 7 446.32 Minus stock balance.


(Bhunter)

1 12 223.82 Minus stock balance.

3 I &PH Division Padhar 1 9 42.42 Minus stock balance.

4 I &PH Division Jawali 1 6(i) 4.55 Non supply of cement.

5 I&PH Division Nahan 1 7 17.20 Minus stock balance.

6 I &PH Division Indora 1 7 26.35 Minus stock balance.

7 I &PH Division Jubbal 1 4 127.16 Irregular minus balance

in deposit head

(NRDWP).

8 I &PH Division No.-1 Shimla 1 3(A)(i) 3035.86 Non supply of G.I. pipes.

3(A)(ii) 18077.63 Outstanding advance

payments for GI/DI and

CI pipes.

3(B) 10133.48 Non recovery of

payments made for

supply of different kinds

of pipes.


Sr. A.O.

Annexure-2V

Statement showing the details of outstanding/ non-realization of abiana charges

Sr.

No.

Name of unit No. of

Paras

Para

No.

Amount (Rs. in lakh)





5 I &PH Division Thural 1 11(ii) 0.21



8 I&PH Division Kullu-II (Bhunter) 1 17(B) 2.77



11 I &PH Division Nalagarh 1 18(A) 4.88

18(B) 14.66(Non realization of

abiana charges.)




15 I &PH Division Chamba 1 11(ii) 0.99


17 I &PH Division Dalhousie 1 12(ii) 19.09




21 I &PH Division Jawali 1 11(ii) 0.27






Annexure-2W

Statement showing the details of non crediting of unclaimed/lapse amount to

Government revenue.

Sr.

No.

Name of unit No. of

paras

Para

No.

Amount

(Rs. in

Lakh)








8 I&PH Division Kullu-II (Bhunter) 1 16 16.22










18 I &PH Division Dalhousie 1 13 15.37












30 I &PH Division Thural 1 12 34.18


Sr. A.O.

Annexure-2X

Statement showing the details of non forfeiture of earnest money.

Sr.

No.

Name of unit No. of

paras

Para

No.

Amount

(Rs. in

Lakh)








8 I&PH Division Barsar 1

12 0.63





















Sr. A.O.

Annexure-2Y

Statement showing the details of non crediting of forfeiture of earnest/security money.

Sr.

No.

Name of unit No. of

paras

Para

No.

Amount

(Rs. in

Lakh)

1 I &PH Division No.-1 Shimla 1 14(A) 1.00






Total

6 Divisions

6

3.86

Annexure-2Z

Statement showing the details of non reconciliation with treasury.

Sr.

No.

Name of unit No. of

paras

Para

No.

Amount

(Rs. in

Lakh)




4 I&PH Division Kullu-II (Bhunter) 1 18 69.62







Total

10 Divisions

10

12149.16

Sr. A.O.

Annexure-2AA

Statements showing the details of Irregular purchase/suspected pilferage of

material/ Misappropriation of govt. money/ late deposit of Govt. money etc. Sr.

No.

Name of unit No. of

paras

Para

No.

Amount

(Rs. in

Lakh)

Remarks

1 I&PH Division Arki 2 11 1.98 Irregular local purchase of

hand receipt.

13 0.62 Irregular expenditure on

purchase of office furniture.

2 I &PH Division Shahpur 1 14 0.05 Less collection/realization

of rest house tariff.

3 I &PH Division Barsar 1 2 3.75 Suspected pilferage of

material.

4 I &PH Division Jawali 2 13 0.06 Misappropriation of govt.

money.

6(ii) 15.36 Concealment of expenditure

by transfer of expenditure to

deposit head.

5 I&PH Division Palampur 2 17 0.95 Irregular expenditure on

purchase of water bill books

and receipt books.

18 59.18 Late deposit of Govt.

money.

6 I&PH Division Nalagarh 1 11 0.10 Short carryover of fuel to

next month.

7 I &PH Division Dharmshala 1 19 0.06 Less collection/realization

of rest house tariff.

8 I &PH Division Baggi 1 18 9.18 Late deposit of Govt.

money.

9 I&PH Division Salooni 1 17 2.35 Suspected realization of

water charges.

10 I &PH Division Nohradhar 1 19 0.29 Suspected realization of

water charges.

11 I &PH Division No.-2 Shimla 1 14 61.45 Suspected embezzlement on

account of water charges.

Total

11 Divisions

14

155.38

Sr.A.O.

Documents

Annual Review on the working of Public Works and ...aghp.cag.gov.in/ag/sites/ag/files/Annual review Public Works for...Public Works and Irrigation & Public Health Divisions for the