Indira Awas Yojna A flagship scheme for fulfillment of housing needs of the rural poor population, it aims at helping rural people below the poverty-line (BPL) belonging to SCs/STs, freed bonded labourers and non-SC/ST categories in construction of dwelling units and upgradation of existing unserviceable kutcha houses by providing assistance in the form of grant.

Diversion of fund The cases of diversion of funds of IAY- Diversion of funds from IAY (General) fund to IAY (Kaalazar) fund IAY (Flood) package IAY (PM) package IAY (Naxal) package and vice-versa The cases of utilization of IAY funds towards wall painting, preparation of BPL list and organization of camps etc. have also been noticed.

Blockage of fund Cases of blockage of IAY fund for more than one year.

IAY assistance to families having already Pucca houses In column 2 of BPL list/permanent IAY wait list if any beneficiary has 3 or 4 marks it means he already possesses pucca house and not eligible for IAY assistance. It has been found that IAY assistance has been given to such beneficiaries who have 3 or 4 marks.

Creation of additional burden due to delayed sanction of IAY assistance The rates of IAY assistance during the years are as follows: Prior to the year ` 25000/- ( ` ` 1000) During ` 35000/- ( ` ` 11000) During 2010 onwards- ` 45000/- ( ` ` 15000) The annual target of IAY houses is fixed DRDAs wise by the Centre. All targeted houses are to be sanctioned in that year. If some houses are not sanctioned in that year then the rate of assistance payable would be prevailing rate of the year in which IAY assistance is sanctioned and paid. In that case extra liability is created.

Double payment Cases of double payment of assistance to the beneficiaries have also been noticed during audit. The cases may be of following nature: Beneficiaries having different names but same BPL number. Beneficiaries having same name and same BPL number.

Excess payment Cases of excess payment of assistance to beneficiaries than requisite rate.

Non- construction of houses by beneficiaries Cases of non-construction of houses by beneficiaries even after receipt of both installments of assistance.

Irregular sanction of IAY to non- eligible persons The IAY assistance is payable to the beneficiaries strictly lying in BPL list. In case of fire victim beneficiaries the payment of assistance is payable from the list approved and sent by the District Magistrate. If any beneficiary does not lie in the above list, it would be the case of irregular sanction of IAY.

Non release of 2 nd installment to beneficiaries Cases of year wise non release of 2 nd installment to beneficiaries (especially from more than two years) have been noticed during audit. Non completion of construction of dwelling units due to non-release of 2 nd installment defeats the purpose of the scheme

Other Schemes running in Block Offices (i) Kabir Anthesti Yojana-The funds under this scheme is transferred from Block to gram panchayats. The amount is remitted to the beneficiaries at panchayat level and vouchers are kept in Block office. Under this scheme, a sum of ` 1500/- is paid to beneficiary coming in BPL list for funeral on death of his family member.

(ii) Diesel grant- In this scheme amount is paid on less rainfall. The Block Agriculture Advisor prepares beneficiary wise list of cultivable land which is approved by Block Agriculture Officer and submitted to Block office. The amount to be paid per acre is decided by the Government from time to time. The amount is to be paid to beneficiaries is front of Vigilance and Supervision Society.

(iii) Kanya Vivah Yojana- In this scheme, a sum of ` 5000/- is paid to beneficiary having rural girls of marriageable age for marriage on production of invitation card duly attested by the Mukhiya and Panchayat Sachiv. The other documents attached to the invitation card are: Marriage Registration Certificate Name in BPL list/Income Certificate (` 60000/- per year) Declaration of both parties regarding non receiving/paying of dowry In this scheme amount is paid through cheque in the account of marriageable girl.

(iv) Different pension schemes Indira Gandhi Rashtriya Vridha Awastha Pension- In this scheme amount of ` 200/- per month is paid to persons beyond sixty years of age and coming under BPL list. Laxmi Bai Social Security Pension- In this scheme widows between age 21 years to 39 years, whether they belong to BPL list or possess income certificate (` 60000/- per year) is paid ` 300/- per month on production of death certificate of her husband. Widow Pension- In this scheme widows between age 40 years to 60 years, whether they belong to BPL list or possess income certificate (` 60000/- per year) is paid ` 300/- per month on production of death certificate of her husband. Disability Pension- In this scheme beneficiaries with more than 40% physical disability (whether they belong to BPL list or not) are paid ` 300/- per month.

(v) Scholarship Scheme- This scheme is implemented through Block Welfare Officer (from by Block Education Extension Officer. In this scheme the Head master of schools furnishes a list of students of to the Block Office under the following categories- Scheduled caste Scheduled tribe Extremely backward class Backward class Disabled Minority The amount is paid as per the list by the Government mostly through organizing camps.

(vi) Fencing of Graveyard- On receipt of public application for fencing of graveyard. DM/DDC orders for checking the available land and preparation of estimate for fencing. The above mentioned information obtained by Circle Officer and estimate prepared by the Junior Engineer of the block is sent to DRDA office from where fund for construction of the same is released. After the construction, the related files and measurement book is to be kept in the Block office.

(vii) Non-deposit by Nazir /credit not traceable in Bank- In Block Offices amount received through Nazir Receipts were not found deposited by Nazir in treasury/ bank accounts.

BASIC RECORDS/REGISTERS Allotment Register- Each DDO has to maintain details of allotment in a register in BTC Form-10, in which he has to enter details of each bill/cheque presented to treasury against it. The amount of bill/cheque must be progressively deducted from the allotment. (BTC-107)

CASH BOOK DDO has to ensure maintenance of cash book and subsidiary cash books Each transaction has to be entered in cash book and to be certified by the DDO in token of checks exercised Cash Book and Subsidiary Cash Books are to be balanced and closed each day, the totals and balance to be initialed by DDO DDO has to ensure maintenance of cash book and subsidiary cash books Each transaction has to be entered in cash book and to be certified by the DDO in token of checks exercised Cash Book and Subsidiary Cash Books are to be balanced and closed each day, the totals and balance to be initialed by DDO

At the end of each month DDO has to check closing balance of Cash Book and subsidiary Cash Book and cause to prepare the statement of expenditure for the month for onward submission to the department through their controlling officer

Each DDO will verify the accounts reflected in cash book and subsidiary cash book with monthly account of treasury and will cause to make entry of TV Number and date against the bills passed.

If the transaction is carried out through bank account, the DDO has to reconcile the balance of cash book and bank account at the end of each month. In case of difference he shall cause to prepare a bank reconciliation statement explaining the differences. Bank Reconciliation Statement(BRS)

ABSTRACT CONTINGENT BILL Abstract Contingent Bill- Contingent charges requiring countersignature after payment may be drawn on ‘Abstract Bill’ in BTC Form- 26. Such bills do not contain the details of charge and presented before treasury without any supporting voucher. The Drawing Officer has to submit detailed bill in respect of amount drawn through AC Bills.

Detailed Contingent Bill Detailed bill should be prepared in BTC Form- 27 and should bear heading ‘Not payable at Treasury’. The sub-vouchers included and the amount charged in the bill must be agreed with the amount actually drawn from the treasury. The detailed bill shall be accompanied by sub-vouchers above Rs In no case submission of DC bill be delayed beyond the 6 months.

BY- RANJAN KUMAR Sr. Audit Officer