The ESG invited Expression of interest from the professional agencies which five applications were received. Based on the presentations given by these five agencies the ESG (October 2005) short listed three agencies namely, Time Infotainment Media Limited (TIML), Brilliant Entertainment Network (BEN) and Wizcraft International, Mumbai (WIZCRAFT). The quotes offered by these agencies were % 3.65 crores, 73.60 crores and % 3.51 crores respectively. The quotes were not comparable as out of 23 items, TIML had not quoted for seven items, WIZCRAFT for ‘“=ix items and BEN for eight items. The ESG considered the past experience, credentials, suitability and ipetence and awarded (October 2005) the event management contract to Wizcraft International, as the Event Management age (EMA) and ed (November 2005) Work order for 7 5.94 crore: by As against cost ceiling of Rupees four crores for t Renita value of the work orders finally issue to M/s. Wizcraft amoufited to3$3.94 crores due to inclusion of additional items. ES During the progress of the-Fi EM#> was verbally asked %® execute various extra iy ol tothe agency claimed $1.74 lakhs, which did not have abasi®for veness. . Similarly EMA was asked to submit the Bank He sponsorship amount committed by them at the time of the bids. From the year 2009 ie. IFFI 2009, the system of ting the EMA has been dispensed with resulting in huge saving. In view of the corrective measures taken by the ESG the Committee nds for the closure of the para. 29EINANCE DEPARTMENT PENSION DISBURSEMENT THROUGH PUBLIC SE! IR BANKS (PARA 4.3.2) Scrutiny revealed that the SBI Secretariat branch and Margao branch continued to credit the pension without obtaining the required life certificates as a result excess payment of & 7.76 lakhs was also made to 64 eased pensioners during the period between May 2000 and November Jt was seen that the pension disbursing authority had not stopped the pension even after seven years/age of 65 years in four cases in excess disbursement of pension to the extent of @ 4:04 lakhs the period from March 1989 to September 2005. A pr =d from a group ‘A’ post continued to draw pension along wit! = of Rs 1.43 lakhs (November 2002 to September 5) ins} ag an employment certificate in November 200: Fed ‘Cases of overpayment of pension =a \ lakh one i u yy ivedinternal i. oe Rr ei st at the scheme for Government of Goa through Public Sllow the required procedures such as ent/re-employment certificate, non- ‘Audit observed that there was.no @ cases of overpayment and excess pal :ates from the pensioners/family pensioners at ese ‘paying, branches. The internal control is also to the selected paying branches of the banks to overpayment occurs in future. The recovery of ards pension/family pension/Dearness Relief is in Phe Committee desired to know about the present procedure followed life certificate from the persons to avoid overpayment of pension. the oral evidence before the Committee the representative of nt stated every November, the bank insists that it reviews the from the pensioner, the Treasury Department also takes Life 30Certificates from the pensioner. There was overpayment of pension to the tune of @ 7.7 crores out of which & 6.90 crores has been recovered. In the case of pensioners drawing the pension from the Bank it is the responsibility ‘of the paying out bank to insist on a Life Certificates attested by Gazetted Officer as per the rules. Once the Life Certificate is produce in the bank the pension continues, which is the standard practice all over India. In order to avoid the overpayment and to keep check on the bogus ension claims, the Committee was of the opinion that the Department uid be vigilant in pension disbursement considering the size of the ers and it should examine the possibility of using bio-metric b impression) system on annual basis as substitute fu certificate. > at} There was copie en Gt 38 per cent during 2001- © due to non goffimenbemen projects such as sewerage treatment - AS: ly Complex and non commencement : hes 1 werage plants at Panaji, augmentation of > p , Assonora and Sanquelim and non setting up velopment Corporation. Department in its written reply stated that the practice of ¢ budget estimates based on actual requirement for the last six is already being followed by the department. However, in this necessary instruction have already been issued to the respective é to frame realistic budget estimates. However the point raised by se Audit are noted for future guidance. The Committee recommends that the para be dropped. 31BUDGETORY CONTROL (PARA 5.1.5) RUSH OF EXPENDITURE IN MARCH (PARA 5.1.5.2) Rules provided that rush of expenditure towards end of expenditure inancial year should be avoided. There was rush-of expenditure in four 2WD Division during 2003-06 at the fag end of the financial year. The vercentage of the expenditure in March ranged from 25 to 61 indicating poor inancial management by these Divisions. The Department in its written reply state that suitable instruction have een issued to avoid such a expenditure at the fag end of financial year and Iso instructed to monitor the expenditure proportioning basis on the rogress of work. The Committee recommends that the para be ark, & 6. b a Imprest transactions of sub divisions, (Diyis I att) were not ‘operly depicted as works cash books “d have ies indicating osure of imprest accounts at the.end ar the waht cash accounts of e Divisions were shown to bs a he dfiprest accounts of the 'b-divisions have also . in 1gB001-06 by the concerned ivisional Account cuir = para 4 6 of CPWA code. The De; itten reply stated that necessary directives ve been issue she ivisions office concerned to monitor imprest sh account afftalso i icted to utilized as low as possible and keep on ry month, 6.2) Though the remittances with Government Treasury have to be onciled on a monthly basis, four Divisions had not reconciled 192 ulans totaling % 12.26 lakhs pertaining to January 1979-April 2006. vision IX had not sent Form 51 containing details of remittances to 32Pan and cheques drawn, along with monthly accounts, since April 5. The Department in its written reply stated that the non reconciliation of remittance observed by Audit is noted and suitable instructions are issued to the respective Divisions to settled the unrealized challans and cheques as per the codal procedure The Committee recommends closure of the para, however, the outstanding position of reconciliation as on 31° December 2009 and Present position of Division IX in respect of preparation of Form Sibe intimated to the Committee in Action Taken Report. NON RECONCILIATI F RECEIPT BOO $.1.6.3) Physical verification of the stock of receipt conducted (July 2006) by Executive Engineers, fro and December 1996 (XIII), though the General Fi physical verification of stock at least once a year. ed thatthe Executive 22% os. Blank receipt 6, out? which source for 80 fied on Stock Registered at page nos. teceipt books will be The Department in its written reply Engineer, W.D. XIII, PWD, Mapas | hat books from local market during the ye nos, of Bank receipt nen hie re 53. The source he” balan intimated/furnis| shee jc The However, the XH and lerificati teed reco. ds that for the closure of the para. ition regarding 147 Receipts books in respect af Division e ooks of Division VIH and status of physical of recelpn ks that is being conducted be intimated to the Taken Report. TIME BARRED CHEQUE NOT CANCELLED (5.1.7.1 Time barred cheques (97 nos.) amounting to % 11.86 lakhs issued aring the period from February 1986 to January 2006 were not cancelled ad returned back in Accounts as of May 2006. 33The Department in its written reply stated that the instructions are issued to the respective Divisions to take necessary action in this matter. The Committee recommends that para be closed. However, the position and status of 97 cheques amounting to & 11.86 lakhs be reported in Action Taken Report. OPERATIONAL CO! LS (PARA 5.1.8) OUTSTANDING VERY OF HIRE CHARGES OF MACHINERY (PARA 5.1.8.1. The mechanical Division XXII, Margao had to recov ount of F 2.27 crores from various other Divisions/local bodies being hi irges of machinery. Adequate action was not taken by the D ent to Colleet the dues. ce The Committee observed that the para was ¢losed_from tPTnspection Report in July 2008 on the responsibility, AS r ‘to ensure the macs recovery of the outstanding dues. . had not renewed 19 Bank guarantees urnished by the contractors though these had July 2006, 20032. (in its written reply stated that in most of the cases ave been revalidated by sending reminders to the discharged where the maintenance period has expired as per contract. Suitable instructions are issued to all the Divisions in this regards for strict compliance. The Commitiee recommends the Department to maintain a Central Register with monthly statement of expiry of Bank Guarantees and encash the Bank Guarantee if not renewed in advance before expiry date/ position of 19 cases to be indicated in Action Taken Report. 34SE ITY DEPOSITS NOT CREDI TO GOVERNMENT ACCOUNT (P. 5.1.8.3) In seven Public Works Divisions, security deposits obtained during ary 1986 to March 2003 amounting to % 4.69 crores pertaining to 2115 orks though lapsed, were not credited to Government Account. The Department in its written reply stated that the necessary tions are issued to the all Divisions in this regards. The Committee recommends for the closure of the ch 2006. Pi2 The Department in i statgy? that the necessary ictions are issued to thé/all. in this regards. 2 refund of cheques/draft/deposit call is in Action taken Report. Roads and Bridges) executed deposit works and ture of % 39.95 lakhs. The Departmental charges rescribed percentage during 2001 -2006 were & 4.79 lakhs. of ¥ 3.19 lakhs towards works expenditure for two works of Department awarded in March 1999, had not been received by the Prision as of July 2006. __ The Department in its written reply stated that efforts are being made additional funds required as per actual expenditure on the Deposit from the respective Departments/Institutions and necessary 35Departmental charges will be recovered and adjusted after obtaining additional funds. The Committee recommends the closure of the para. ;CELLANEQUS PUBLIC WORKS ADVANCE ACCOUNT NOT IPERATED FOR FIFTEEN YEARS, (PARA 5.1.8.6 The Miscellaneous Public Works Advance (MPWA) suspense head is ed to temporarily accommodate debits, which cannot be classified to the i head of account immediately for want of some information or details, head is also used to watch the item “Expenditure inc in excess of deposit received”. Amounts outstanding for over fifteen years untin; TIL in Division III pertained to payment E ot and ion to consumers. In Division IX, despite Goyerament, Writing off 70.69 lakh on account of theft of cash fro) WA had not been effected. Further, h 2006) an excess expenditure o ount of % 4.58 lakhs to» WA was not operated. ©. -d on deposit ssary“elearance of visita” XI incurred einayered without deposit, & stated that the necessary concerned Divisions to take necessary ‘ion X which supplied items such as bitumen, vehicles, air lectrical items to the other Divisions had the outstanding S respect of 25 Divisions/I2units under Cash Settlement Suspense Account ) at % 28.00 crores (March 2006), with Division-wise dues ranging 71.06 crores to & 8.23 crores. The Department in its written reply stated that the actual outstanding pee under CSSA is % 19.25 crores as on December 2009 and every @s are being made to recover this amount & 54.00 lakhs is recovered in two years as a result of continuous efforts made. 36The Committee observed that during last two years the Department could clear € 54.00 lakhs only out of € 19.79 crores, so the Committee is of ‘te opinion that effective steps be taken to clear the arrears in clearance of id balances under CSS Account. The Committee recommends that the para be dropped. ENDING ADJUSTMENT (PARA Entries in suspense head Material Purchase Se ent Suspense scount (MPSSA) are to be cleared on payment/receipt of D debit os. Divisions VIII and IX had purchased oon es of £52.35 lakhs % 36.45 lakhs respectively and debited oe it remained unadjusted in the ee frees count for over a years. Further, the relevant registers ts had not een updated since 1996 and no furthe ie outstanding ee necessary action Huctions are issued to all if the material purchased by four sub divisions of a 003-06, totaling & 89.88 lakhs had not been accounted in ‘ock account, Further a shortfall of @ 16.79 lakhs between the account balance of % 172.11 lakhs and the stores subdivisions of f 155.32 lakhs (March 06), could not be explained to Audit. The Department in its written reply stated that it has been noted for me guidance and necessary action will be taken as per codal provision. instructions are issued to all the concerned division to take action in this matter, 37The Committee recommends for the closure of the para. NON FIXATION OF RESERVE STOCK LIMITS (RSL (PARA 5.1.8.10) Reserve Stock Limit (RSL) which is required to be reviewed yearly to avoid excess sanction had not been revised over eight years for Division X ad was not adhered to by Division IX which held stocks in excess of ited limits. The Department in its written reply stated that the RSL will be ‘iewed on yearly basis as per actual requirement and fresh limit will be after due approval of competent authority. in view of the assurance given by the Department the Committee nds for the closure of the para. In one Division (DivisionIX) thou; ock valued at F 1.55 croresas of ( verification of stock s carried “y"the stock included wd jr emergency requirements. sed 0 nusable i items having a book A Priced Stores Ledger (PSL) which provides for seipv/issues/balances is to be maintained both in terms of quantities and wise and that stock balances as per PSL should be reconciled periodically. = PSL ledger had not been maintained (Divisions IX/X) during 2001-06 thus, the Divisions had not ensured correct accounting between tities and value of stores. 38The Department in its written reply stated that the necessary instructions are issued to the all the concerned Divisions to take necessary action in this matter. The Committee recommends for the closure of the para, however, the Committee be inform as to whether the Priced Stores Ledgers were maintained by Division IX and X from 2006-07 onwards in Action Taken Report. IN MAINTENANCE OF INVENTOR ISTER FOR LAND Al ISITION (PARA 5.18.13 Inventory Register for land acquisition as pt Government, containing information such as compensation EDC and disbursed to the beneficiaries, area acquired, maintained. ‘Compliance are not furnished jittee recommends immediate setting up internal audit priority. DEPARTMENTS OF MINES LONG PARAGRAPHS ON “RECEIPTS UNDE! MINERALS” (PARA 6.2) INES A SHORT RECOVERY OF ROYALTY (PARA 6.2.3) 39