Transcript Slide 1
Annexure-C 22nd Review Meeting of Finance Controllers of SIS on 3rd – 4th February 2010, New Delhi 30000 FINANCIAL PROGRESS 28000 27235 26000 24268 24000 23679 20868 Rs. in Crore 20000 19701 18000 19344 17023 16000 15785 12000 11034 10000 8570 6000 11478 7873 8000 12853 10002 6598 4943 3659 4000 0 16086 14290 14000 2000 22339 21364 22000 1117 539 172 2302 3057 1306 2001- 2002- 2003- 2004- 2005- 2006- 2007- 200802 03 04 05 06 07 08 09 200910 (Dec'0 Expenditure 172 1306 3057 6598 10002 12853 15785 19344 16086 AWP&B 1117 3659 8570 11034 14290 20868 21364 24268 27235 Fund available 539 2302 4943 7873 11478 17023 19701 23679 22339 Expenditure as on 31st Dec. 2009 Exp. (Rs. in Lakhs) 562957.70 74% 61% NPEGEL 19146.73 38% 46% KGBV 26519.69 32% 28% 1608624.12 72% 59% Performance against fund available Achievement level States >80% AP, Delhi, Manipur, Mizoram, Rajasthan, Sikkim <60% <35% % to AWP&B SSA Total 60%< >80% % Fund available A&N, Chandigarh, Goa, Haryana, H.P., J&K, Jharkhand, Karnataka, M.P., Maharashtra, Punjab, TN, UP, Uttarakhand, WB Ar. Pr., Assam, Bihar, D&NH, Gujarat, Kerala, Meghalaya, Nagaland, Orissa Daman & Diu, Lakshadweep Performance against AWP&B Achieve ment level States >50% Chandigarh, Goa, Haryana, H.P, Karnataka, Kerala, M.P, Maharashtra, Orissa, Punjab, Rajasthan, Sikkim, TN, UP, Uttarakhand 40< >50 Assam, Gujarat, Jharkhanad, Mizoram, WB <20% Daman & Diu, Lakshadweep, Manipur Component wise Achievement Trend (30th Sept’ 09) • Activities with expenditure more than 60% of outlay – Maintenance Grant – School Grant – Teacher Grant States with exp on Grants (MG, SG, TG) < 75% : (10 States) A.P.(0%), Ar.Pr.(40%), Bihar(42%), Chht.(64%), D&NH(0%), Delhi(46%), J&K(0%), Miz(0%), Raj(39%), WB(9%) Component wise Achievement Trend Contd… • Activities with expenditure less than 60% but more than 25% of outlay BRC/ CRC Management Cost NPEGEL • States with NPEGEL exp < 40%: (13 States/UTs) A.P(0%), Ar.Prd(0%), Bihar(3%), Chht(4%), Guj(13%), Har(0%), Jhar(11%), Maha(19%), Orissa(27%), Raj(2%), TN(35%), UP(37%), WB(1%) Teachers Salary Free Text Books States with BRC/CRC exp < 40%: (19 States) A.P(1%), Ar.Pr.(0%), Assam(9%), Bihar(11%),Chd(20%), Chht(20%), D&NH(0%), D&D(17%), Delhi(29%), Goa(23%), Haryana(1%), J&K(0%), Jharkhand(31%), Maha(33%),Orissa(9%), Pudu(14%), TN(36%), UP(40%), WB(26%) Component wise Achievement Trend Contd… •Activities with exp < 25% and > 10% of outlay Remedial Teaching, Teachers Training IE Civil Works • States with exp on Teacher • training < 60%:24 A.P(12%), Assam (21%), Bihar(4%), Chht(23%), D&NH(0%), D&D(17%), Goa(10%), Guj(32%), Haryana(0%), Jhar(4%), Kar(26%), Lak(21%), MP(25%), Mah(34%), Meg(16%), Orissa(7%), Pudu(29%), Pun(41%), Sik(38%), TN(45%), Tri(0%), UK(12%), WB(1%) Interventions for OoSC REMS KGBV States with civil• works Exp<50%:35 All States States with KGBV exp<35%:18 A.P.(2%), Assam(20%), Bihar(15% Chht(15%), D&NH(2%), Delhi(0% Guj(12%), Har(1%), HP(14%), Jhar(23%), Kar(14%), MP(5%), Mah(11%), Meg(17%), Raj(19%), UP(19%), uk(17%), WB(6%) Component wise Achievement Trend Contd.. Activities with expenditure less than 10% outlay Community Training Innovative Activities LEP TLE States with exp on Comm trng < 75%: 32 All States/UTs except Delhi, Lakshadweep and Nagaland States with TLE exp < 75%: 33 All States and UTs except Mizoram and Puducheery States with exp on Innovative Activities < 40%: 32 All States and UTs except Aru. Pr., Mizoram and Sikkim State-wise Expenditure Issues Andaman & Nicobar Quarterly Expenditure Trend 90% % Achievement to AWP&B 80% 70% 60% 38% Q4 50% Q3 40% Q2 30% Q1 31% 14% 20% 10% 0% 10% 11% 1% 9% 2008-09 2009-10 Andaman & Nicobar • Short release of funds specially UT share is hampering the fund flow and hence adversely effecting the overall achievement • Key low performing activities Civil Works REMS Innovative activities Activities for OoSC Statewise Expenditure Issues contd… Andhra Pradesh Quarterly Expenditure Trend % Achievement to AWP&B 70% 60% 50% 24% Q4 40% 30% Q3 10% Q2 26% 20% 10% 0% Q1 23% 3% 6% 2% 2008-09 2009-10 Andhra Pradesh • Shortfall in State share releases • All component’s expenditure is low except management cost Statewise Expenditure Issues contd… Arunachal Pradesh Quarterly Expenditure Trend 100% % Achievement to AWP&B 90% 80% 70% 60% Q4 69% Q3 50% Q2 40% 9% 30% 20% 10% 10% 10% 4% 2% 2008-09 2009-10 0% 25% Arunachal Pradesh • Fund utilisation is low in every quarter • Low performing activities Teacher Training - 40% MG/SG-48% FTB-100% CW-12% BRC/CRC-0% REMS-% OoSC-0% NPEGEL-0% Q1 Statewise Expenditure Issues contd… Assam Quarterly Expenditure Trend 100% % Achievement to AWP&B 90% 80% 70% 30% Q4 60% Q3 50% 40% Q2 32% 18% Q1 30% 20% 25% 22% 2% 6% 2008-09 2009-10 10% 0% Assam • Fund utilisation is around 56% in every quarter • Key low performing activities BRC/CRC-10% CW-24% Innovative Activities-15% KGBV-20% Statewise Expenditure Issues contd… Bihar Quarterly Expenditure Trend % Achievement to AWP&B 70% 60% 50% 23% Q4 40% 30% Q3 Q2 14% 16% 18% 14% 2% 5% 2008-09 2009-10 Q1 20% 10% 0% Bihar • Fund utilisation is low in every quarter • Key low performing activities Teacher Sal28% TG-42% BRC/CRC-10% TT-4% Grants-40% Innovative-3% REMS-2% OoSC-17% CW-12% NPEGEL-3% KGBV-15% Statewise Expenditure Issues contd… Chandigarh Quarterly Expenditure Trend % Achievement to AWP&B 70% 60% 50% 10% 40% 17% 27% Q4 Q3 Q2 30% 20% 10% 19% 13% 17% 17% 2008-09 2009-10 0% Chandigarh • Key components affecting the performance: CRC-20% Civil Works-0% Q1 Statewise Expenditure Issues contd… Chhatisgarh Quarterly Expenditure Trend 90% % Achievement to AWP&B 80% 70% 30% 60% 50% Q4 9% Q3 Q2 40% 30% Q1 38% 20% 30% 10% 0% 6% 0% 2008-09 2009-10 Chattisgarh • Key components performing low in the State: Grants-60% OoSC-1% KGBV-15% Innovative-1% CW-0% TT-23% NPEGEL-4% Statewise Expenditure Issues contd… Dadra & Nagar Havelli Quarterly Expenditure Trend % Achievement to AWP&B 60% 50% 18% 40% Q4 7% Q3 30% 20% 10% Q2 15% 24% 15% 9% Q1 3% 0% 2008-09 2009-10 Dadar & Nagar • Fund utilisation is low in every quarter • All components except teacher salary and OoSC activities are low performing Statewise Expenditure Issues contd… Daman & Diu Quarterly Expenditure Trend 60% % Achievement to AWP&B 50% 40% 17% 30% Q4 13% Q3 20% 10% 0% -10% Q2 11% 8% 7% 5% 2008-09 -8% 2009-10 Daman & Diu -20% • Key low performing activities: TT OoSC Innovative Activities Q1 Statewise Expenditure Issues contd… Delhi Quarterly Expenditure Trend % Achievement to AWP&B 70% 60% 50% 33% Q4 40% Q3 30% 10% 20% 4% 10% 16% Q2 20% Q1 12% 7% 0% 2008-09 2009-10 Delhi • Fund utilisation system is weak in UT • Key low performing activities: TS-7% Innovative-12% KGBV-0% Grants-40% OoSC-12% CRC-8% CW-0% Statewise Expenditure Issues contd… Goa Quarterly Expenditure Trend 90% % Achievement to AWP&B 80% 70% 14% 60% 50% Q4 19% 13% 40% 30% Q2 Q1 21% 34% 20% 10% 17% 9% 0% 2008-09 2009-10 Goa • Key low performing activities TT-10% Q3 CW-7% Statewise Expenditure Issues contd… Gujarat Quarterly Expenditure Trend % Achievement to AWP&B 80% 70% 60% 21% Q4 50% 40% 30% 9% 11% 12% 22% Q3 Q2 Q1 20% 10% 22% 16% 0% 2008-09 2009-10 Gujarat • Funds utilisation has been around 50% in every quarter • Key low performing activities: TT-32% NPEGEL-13% Innovative-8% KGBV-12% OoSC-5% Statewise Expenditure Issues contd… Haryana Quarterly Expenditure Trend % Achievement to AWP&B 80% 70% 60% 50% 37% Q4 Q3 40% 39% 30% 17% Q2 Q1 20% 10% 14% 0% 2% 11% 2% 2008-09 2009-10 Haryana • Fund utilisation has been low in every quarter except in 3rd quarter • Key low performing activities TS-0% Innovative-0% KGBV-1% BRC/CRC-2% OoSC-0% TT-0% NPEGEL-0% Statewise Expenditure Issues contd… Himachal Pradesh Quarterly Expenditure Trend 90% % Achievement to AWP&B 80% 9% 70% 60% Q4 41% 50% Q3 15% 40% Q1 30% 20% 10% Q2 22% 25% 13% 10% 2008-09 2009-10 0% Himachal Pradesh • Key low performing activities Innovative-9% OoSC-11% CW-5% KGBV-14% Statewise Expenditure Issues contd… Jammu & Kashmir Quarterly Expenditure Trend % Achievement to AWP&B 60% 50% 18% 40% Q4 2% Q3 30% Q2 21% 19% 20% 10% 12% 11% 0% 0% 2008-09 2009-10 J&K Q1 Statewise Expenditure Issues contd… Jharkhand Quarterly Expenditure Trend % Achievement to AWP&B 80% 70% 60% 22% Q4 50% 40% Q3 22% 17% 30% Q1 20% 27% 19% 2% 6% 2008-09 2009-10 10% 0% Jharkhand • Key low performing activities TT-4% CW-17% Q2 Innovative-1% NPEGEL-11% OoSC-2% Statewise Expenditure Issues contd… Karnataka Quarterly Expenditure Trend 100% % Achievement to AWP&B 90% 80% 34% 70% Q4 60% 50% 21% 24% Q2 40% 30% Q1 19% 26% 16% 15% 2008-09 2009-10 20% 10% 0% Karnataka • Key low performing activities TT-26% CW-0% Q3 Innovative-14% KGBV-14% Statewise Expenditure Issues contd… Kerala Quarterly Expenditure Trend 100% % Achievement to AWP&B 90% 80% 70% 48% Q4 60% Q3 50% 25% 40% 30% 20% 10% Q1 24% 23% 11% 11% 11% 2008-09 2009-10 0% Kerala • Key low performing activities Innovative-13% CW-19% Q2 Statewise Expenditure Issues contd… Lakshadweep Quarterly Expenditure Trend 70% % Achievement to AWP&B 60% 50% 40% Q4 47% Q3 Q2 30% Q1 20% 2% 8% 10% 0% 13% 9% 2% 4% 2008-09 2009-10 Lakshadeep • Low utilisation of funds in every quarter • Key low performing activities TT-21% Innovative-1% CW-0% Statewise Expenditure Issues contd… Madhya Pradesh Quarterly Expenditure Trend 90% % Achievement to AWP&B 80% 70% 30% 60% 50% Q4 13% 14% Q2 40% 30% Q1 22% 26% 20% 10% 18% 14% 2008-09 2009-10 0% Madhya Pradesh • Key low performing activities Innovative-9% OoSC-10% CW-29% KGBV-5% Q3 Statewise Expenditure Issues contd… Maharashtra Quarterly Expenditure Trend 100% % Achievement to AWP&B 90% 80% 70% 44% Q4 60% Q3 50% 24% 40% 30% 25% 20% 10% 0% 23% 14% 6% 5% 2008-09 2009-10 Maharashtra • Delay in release of state share • Key low performing activities Innovative-1% NPEGEL-19% OoSC-5% KGBV-11% CW-27% Q2 Q1 Statewise Expenditure Issues contd… Manipur Quarterly Expenditure Trend % Achievement to AWP&B 25% 20% 9% 15% Q4 Q3 13% Q2 10% Q1 11% 5% 7% 0% 0% 0% 2009-10 2008-09 Manipur Statewise Expenditure Issues contd… Meghalaya Quarterly Expenditure Trend % Achievement to AWP&B 70% 60% 50% 29% Q4 40% 30% Q3 12% 10% Q2 Q1 20% 19% 23% 7% 4% 2008-09 2009-10 10% 0% Meghalaya • Under utilisation of funds • Key low performing activities TT-16% CW-15% Innovative-2% KGBV-17% OoSC-10% Statewise Expenditure Issues contd… Mizoram Quarterly Expenditure Trend 90% % Achievement to AWP&B 80% 70% 60% 32% Q4 50% 0% 40% 16% 30% 4% 31% 20% 10% 26% 13% 0% 2008-09 2009-10 Mizoram • Key low performing activities TG-0% MG-0% SG-2% Q3 Q2 Q1 Statewise Expenditure Issues contd… Nagaland Quarterly Expenditure Trend % Achievement to AWP&B 60% 50% 20% 40% Q4 Q3 30% 8% 24% Q1 20% 21% 10% 12% 0% 1% 0% 2008-09 2009-10 Nagaland • Under utilisation of funds • Key low performing activities: TS-0% OoSC-0% Q2 Innovative-4% CW-0% Statewise Expenditure Issues contd… Orissa Quarterly Expenditure Trend 90% % Achievement to AWP&B 80% 70% 31% 60% Q4 50% 40% Q3 15% 22% Q1 30% 20% 10% 24% 16% 10% 12% 2008-09 2009-10 0% Orissa • Under utilisation of funds • Key low performing activities: BRC/CRC-9% Innovative-7% CW-13% Q2 TT-7% OoSC-10% Statewise Expenditure Issues contd… Puducherry Quarterly Expenditure Trend 100% % Achievement to AWP&B 90% 80% 70% 60% Q4 53% Q3 50% Q2 40% 30% 2% 20% 20% 10% Q1 29% 11% 0% 0% 2009-10 2008-09 Puducherry Statewise Expenditure Issues contd… Punjab Quarterly Expenditure Trend % Achievement to AWP&B 120% 100% 22% 80% 60% Q4 Q3 28% 25% 40% 20% 20% 46% 17% 0% 2% 2008-09 2009-10 Punjab • Low expenditure on Innovative-14% Q2 Q1 Statewise Expenditure Issues contd… Rajasthan Quarterly Expenditure Trend 100% % Achievement to AWP&B 90% 80% 70% 43% 60% Q4 34% Q3 50% 40% Q2 Q1 23% 21% 30% 20% 15% 10% 0% 20% 9% 2008-09 2009-10 Rajasthan • Delay in release of funds • Key low performing activities: TG,MG, SG NPEGEL-2% Innovative KGBV-19% OoSC Statewise Expenditure Issues contd… Sikkim Quarterly Expenditure Trend 90% % Achievement to AWP&B 80% 70% 24% 60% 50% Q4 15% 17% Q2 40% 30% Q1 27% 28% 12% 9% 2008-09 2009-10 20% 10% 0% Sikkim • Key low performing activities: TT-0% OoSC-12% CW-26% Q3 Statewise Expenditure Issues contd… Tamil Nadu Quarterly Expenditure Trend 100% % Achievement to AWP&B 90% 80% 70% 60% 57% Q4 30% 50% Q2 40% 30% 8% 20% 17% 10% Q1 26% 11% 10% 2008-09 2009-10 0% Tamil Nadu • Key low performing activities: Innovative-7% OoSC-27% Q3 Statewise Expenditure Issues contd… Tripura Quarterly Expenditure Trend 100% % Achievement to AWP&B 90% 80% 70% 43% Q4 60% Q3 50% 40% Q2 Q1 29% 30% 37% 20% 10% 0% 15% 5% 5% 2008-09 2009-10 Tripura • Key low performing activities: TT-0% Innovative-10% Statewise Expenditure Issues contd… Uttar Pradesh Quarterly Expenditure Trend 100% % Achievement to AWP&B 90% 80% 24% 70% Q4 60% 50% Q3 33% 28% 40% Q2 Q1 30% 20% 22% 27% 10% 0% 9% 4% 2008-09 2009-10 Uttar Pradesh • Key low performing activities: Teacher Salary-27% Innovative-5% TT-12% KGBV-19% Grants-65% Statewise Expenditure Issues contd… Uttarakhand Quarterly Expenditure Trend 90% % Achievement to AWP&B 80% 70% 30% 60% Q4 50% 40% Q3 20% 22% Q1 30% 14% 20% 14% 10% 15% 18% 2008-09 2009-10 0% Uttarakhand • Under utilisation of funds • Key low performing activities: Innovative-19% CW-3% Q2 OoSC-18% KGBV-17% Statewise Expenditure Issues contd… West Bengal Quarterly Expenditure Trend % Achievement to AWP&B 80% 70% 60% 28% Q4 50% Q3 40% 30% Q2 21% 35% Q1 20% 10% 0% 18% 0% 12% 4% 2008-09 2009-10 West Bengal • Delay in release of funds • Key low performing activities: TS-16% Innovative-4% KGBV-6% Grants-20% CW-0% TT-1% NPEGLE-1% Status of State Share • Rs. 9795 cr. Released by GoI till 31st December 2009 • Backlog of State share till 31st December 2009 in 19 States/UTs Short fall (Rs. State Short fall (Rs. State in Lakhs) A&N 196.47 A.P. 20591.60 Assam 2805.77 Haryana 5636.56 H.P. 3549.01 J&K 17955.93 Karnataka in Lakhs) Mizoram 192.71 Nagaland 226.66 Orissa 650.51 Punjab 9989.88 Rajasthan 24993.97 2552.15 TN 216.64 Kerala 263.09 UP 40764.68 M.P. 3749.20 Uttarakhand 4381.44 Maharasthra 20434.98 WB 28622.05 Refund of unspent balances Pre-project activities of SSA. Refunds due from: Assam, Bihar, Jammu & Kashmir, Manipur, Meghalaya and West Bengal DPEP. Refunds due from: Assam, A.P, C.G, Gujarat, HP, M.P, Orissa, Kerala, Rajasthan, UP, T.N and W.B. Statutory Audit • Audit Report for 2008-09 received from 27 States/UTs • Not received from 8 States of Arunachal Pradesh, Haryana, Himachal Pradesh, Jammu & Kashmir, Lakshadweep, Mizoram, Manipur & Sikkim. • Statutory Audit contd… Compliance awaited: • 2005-06 :11 States (AruPr, AP, Bihar, Chhattisgarh, Haryana, HP, Jhk, J&K, Manipur, Mizoram & Nagaland) • 2006-07:19 States (Aru.Pr,A.P, Bihar, Chhattisgarh, Chandigarh, Haryana, Jhkd, J&K, Karnataka, Kerala, MP, Manipur, Megh, Mizoram, Nagaland, Puducherry, Sikkim, Tamil Nadu & Tripura) • 2007-08: 25 States (Assam, Aru.Pr, Bihar, Chandigarh, Chhtgh, Goa, J&K, Jkd, HP, Haryana, Karnataka, Kerala, Lkshdp, MP, Maha, Megh, Naga, Punjab, Pudu, Raj, Sikkim, TN, Tripura, U.P & UKD) • 2008-09:Deficiencies/discrepancies and certain audit observations taken up with the States, who have submitted the audit reports. Internal Audit • Started in 31 States /UTs • • Not started in Chhattisgarh, Daman & Diu, Lakshadweep & Nagaland Still needs strengthening in most of the States/UTs – Insufficient coverage – Timeliness of audit – Not used as mid-course correction tool • Issued instructions on 17th September 2007, 1st October 2007, 18th June 2008 and 27th May 2009 Concurrent Financial review - IPAI • 1st phase - all States/UTs completed by 31st March 2008. • 2nd phase – reports received for 23 States and shared with States • Remaining 12 States in progress. • • Diversion of funds reported – Ist Phase - Rs. 79.93 crore yet to be recouped. – IInd Phase - Rs. 273.96 crore yet to be confirmed by States. Other Financial Irregularities reported – Ist Phase - Rs. 53.57 crore yet to be recouped. – IInd Phase - Rs. 107.64 crore yet to be confirmed by States. Staffing of Accounts Personnel • Insufficient accounts staff resulting in financial management deficiencies. • Accountant at Block level is desirable • Vacant posts at SPO in 26 States. Aru. Pr (1), Assam (3), Bihar (3), Chhattisgarh (2), Dadra & Nagar (1), Daman & Diu (1), Delhi (1), Goa (1), Gujarat (1), Haryana (12), HP (2), J&K (2), Jharkhand (5), Karnataka (1), Kerala (1), Lakshadweep (1), Maharashtra (1), Mizoram (1), Nagaland (1), Puducherry (1), Punjab (2), Rajasthan (5), Tripura (5), UP (8), Uttarakhand (2) and WB (3). • Vacant posts at DPOs in 26 States. Assam (13), Bihar (34), Chhattisgarh (6), Daman & Diu (2), Delhi (36), Goa (1), Gujarat (12), Haryana (14), HP (8), J&K (22), Jharkhand (11), Karnataka (5), MP (17+82 Block level)), Maharashtra (33+130 Block level), Manipur (9), Meghalaya (1), Nagaland (3), Orissa (13), Punjab (2), Rajasthan (21+121 Block level), Sikkim (2), TN (4), Tripura (19), UP(75), Uttarakhand (13) and WB (22). Capacity building of accounts staff • 5 days mandatory training in a year at all level. • 11 lagging States/UTs : Dadra & Nagar, Daman & Diu, Delhi, Haryana, Lakshadweep, Maharashtra, Manipur, Puducherry, Sikkim, UP and West Bengal. • VEC level capacity building process needs to be strengthened E- transfer for speedy funds flow Status – Adopted in all States upto district level except 5 States of A&N Island, Dadra & Nagar, Manipur, Nagaland and Sikkim. – Adopted upto sub-district level in 24 States. – Needs to be adopted at all the levels possible ( JRM recommendation) Web based Monitoring • Canara Bank Software – Adopted in 18 States of AP, Arunachal Pradesh, Assam, Bihar, Chhattisgarh, Delhi, Haryana, Jharkhand, Karnataka, Kerala, M.P., Maharashtra, Manipur, Puducherry, Punjab, Rajasthan, Tamil Nadu and Uttrakhand – Issue is limited use for monitoring. • Web Portal by NIC – Not update regularly – Incorrect data feed – No format for overall expenditure reporting • Central Plan scheme monitoring system by CGA. – Pilot basis in 4 States of Punjab, Mizoram, Tamil Nadu and MP. Developments • Manual on FM&P revised – – – – Block level accountant Audit schedule revised One bank account at all levels except VEC For procurement under SSA, procedure to be followed as per manual • Recommendation of 11th JRM – Shortage of account staff – Unauditted teacher salary booked under SSA – Audit Statements to be based on UC • Norms revised Thank You