AUDIT REPORT ON THE ACCOUNTS OF TRANSPORT AND SOLID WASTE MANAGEMENT SECTIONS OF GHMC MAIN OFFICE FOR THE YEAR 2010-11
Name
of the Auditor: 1. Sri V. Ramesh Asst. Audit Officer
2. Sri M. Parvathalu Asst. Audit Officer
3. Sri J. Kishan Pamar Sr. Auditor
4. Sri M. Shankar Sr. Auditor
Time
Taken for Audit: 23.01.2013 to
30.04.2013 while attending the
work in respective offices
Name
of the Executive Authorities f the Transport Section:
During
the year 2010-11, the following officers held the offices mentioned against
each
- Sri Aleem Basha. Addil. Commissioner (H&S ) from 1.04.2010 to 22.02.2011
- Sri L. Vandana Kumar Addl. Commissioner (H&S) from 23.02.2011 to 31.03.2011
Transport
section:
- Sri A. Ashwin Kumar SE (SWM) and in-charge CTO from 1.03. 2010 to 22.05.2010
- Sri D. Sudhakar E.E (SWM) from 1.04.2010 to 31.03.2011
- Sri G. Ramesh EE from 1.04.2010 to 20.11.2010
- Sri Chandra Kumar EE &CTO 21.11.2010 to 31.03.2011
- Sri B. Veeraprathap Dy.EE (Parking yard Malakpet) from 1.04.2010 to 31.03.2011
- Sri Anil Raj Dy.EE (Parking yard Kavadiguda) from 01.04.2010 to 31.03.2011
- C. Sahadev Dy.E.E(Parking yard Kharithabad) from 01.04.2010 to 31.03.2011
- K.V. Ranga Rao A.E Malakapet from 01.04.2010 to 31.03.2011
- S. Mahabub Basha A.E/HD from 01.04.2010 to 31.03.2011
- Ch. Vidhya Sagar Rao A.E from 01.04.2010 to 31.03.2011
- Md. Gouse A.E (Transfer station Imblibun) from 01.04.2010 to 12.08.2010
- Sri M. Devender Prasad A.E (Parking yard Khairthabad) from 18.07.2010 to 31.12.2010.
- Sri V. Nanda kishore AEE (Parking yard Khairthabad) from 01.04.2010 to 18.05.2010
- Vibin Kumar A.E (Parking yard Malakpet )from 31.01.2011 to 31.01.2011
Health section:
1. Dr. Sri Jayaram CMOH from 01.04.2010 to
19.05.2010
2.
Aleem Bash, Addl. Commissioner, in-charge CMOH from 20.05.2010 to 16.09.2010
3.
Dr. Sri Devaraj CMOH from 17.09.2010 to 31.03.2011
Entomology:
1.
Sri T. Ratna Joseph Chief Entomologist
from 01.04.2010 to 31.03.2011
INTRODUCTION:
The Solid waste Management
including transport, Health and sanitation is under the administrative control
of the Addl. Commissioner (SWM &T). He is assisted by Executive Enginner
(ISWM) and EE (SWM and Tranport) and other officer mentioned above.
The Transport Section is one of the important
functionaries under Addl. Commissioner (Health
Sanitation and Solid Waste management) taking the care of collection of garbage/Solid waste from various places and
shifting to the transfer stations and transporting the same to the Jahawarnagar
dumping yard for processing. The Executive Engineer is operating drawing powers
relating to the establishment charges and expenditure towards Fuel and repairs
of the vehicles. The section is vested with obligation of providing the lights
vehicles to the officers of GHMC and maintenance of the same.
The transportation section is maintaining three parking yards
one at Malakpet Jail Garden, second at Kavadiguda and third at Khairthabad. Each has been allotted geographical
jurisdiction for their operations. Malakpet parking yard is entrusted with
collection of the garbage from various places and shifting the same to the
Imliban solid waste transfer station and from there the solid waste is shifted
to the Jawarnagar dumping yard for processing. Khairthabad yard is entrusted
with collection of the garbage from various places and shifting the same to the
Yousuf Guda Solid Waste Transfer Station and from there to the Jawarnagar Dumping
yard. Similarly Kavadiguda Parking yard is entrusted with shifting of the
garbage from various places and shifting the same to Tank Bund transfer station
and from there to the Jawarnagar dumping yard for further processing. For
discharge of this main function, the Transport section is maintaining six
diesel bunks at the rate of two in each parking yard.
The Fuel is being purchased from IOC
and consignments are unloaded in the above bunks and the transport vehicles are
drawing the required propellants from these bunks.
The operation and
maintenance each parking yards are supervised and monitored by One Dy.EE and
one AE with the support of the field level worker viz, Vehicle inspectors,
Mechanic and Drivers who are under direct control of CTO and AC (Health,
sanitation and SWM)
Code No. 9(b)
1.BUDGET
ALLOCATIONS AND TRENDS OF EXPENDITURE- MISCLASSIFICATIONS:
For O & M of the transport section,
in the year under report, the allocations were made as shown below.
Revenue Expenditure: Rs. in
Lakhs
Account
code
|
Description
|
Expdr
in 2009-10
|
Budget
allocation in 2010-11
|
Expdr
2010-11
|
% of
increase over 2009-10 Edpr
|
23010-03
|
Fuel
for light vehicles
|
2000.50
|
2000.50
|
1789.51
|
-
|
23010-04
|
Fuel
for heavy Vehicles
|
1631.00
|
1876.00
|
2433.36
|
29.71%
|
23010-05
|
Fuel
for staff vehicles
|
279.73
|
322.55
|
209.03
|
|
23051-08
|
Repairs
and maintenance
|
500.00
|
625.00
|
402.37
|
|
23053-01
|
R&M
of heavy vehicles
|
4218.00
|
4218.00
|
2891.30
|
|
23080-15
|
Maintenance
of Garbage dumping yards/transfer stations/Dumper bins
|
518.64
|
650.00
|
63.63
|
There was sizable increase in the
expenditure towards the fuel for heavy vehicles.
Capital
expenditure:
Account
code
|
Description
|
Expdr
in 2009-10
|
Budget
allocation in 2010-11
|
Expdr
2010-11
|
% of
increase over 2009-10 Edpr
|
41200-12
|
Garbage
dumping yard
|
500.00
|
500.00
|
5.26
|
-
|
41200-87
|
Dumber
bin/Garbage dustbins/Litter bins
|
130.00
|
100.00
|
241.34
|
29.71%
|
41200-71
|
Heavy
vehicles
|
100.00
|
100.00
|
58.23
|
Misclassification of
expenditure:
As seen from the expenditure
particulars obtained from ERP, no capital expenditure was made against the
budget provision towards the development of Garbage dumping yards. But against
the above provision, the expenditure of Rs. 52,60,255/- incurred for supply of
the drinking water to Jawaharnagar
through the mobile water tankers was booked which is incorrect. The obligation
i.e. development of the dumping yards under the MSW (Handling Rules) 2000 was
not discharged.
(Details
are shown in the annexure)
Others -18
2.MAINTAINANCE
OF THE DIESEL STOCK REGISTERS – IMPROPER MAINTENANCE – SHORTFALL IN ACCOUNTING
FOR OF STOCK.
The Diesel Stock Registers were
maintained for each bunk. On verification of the stock Registers, the following
defects were noticed.
1.
The capacity of each diesel bunk is 20 KL
(except one at Kavadiguda). There is no possibility of storing the diesel in
excess of the 20KL. But as seen from the stock register, on many occasions, the
stock was shown in excess of the total capacity of the bunk. Further, the
instances were noticed that, when there is stock of about 12 KL, 10KL of fresh
receipt was accounted for totaling the stock to 22 KL before drawing the diesel
from the bunk. The Executive Authority failed to offer proper explanation at
the time of Audit (Evidence is shown in the Annexure enclosed). From the IOC,
consignments in quantities of 20 KL, 18 KL and 12KL only are received. When the
bunk is not empty to the extent of consignment, there is no possibility to
receive and unload the total consignment. But total consignment was accounted
for in the stock registers. There is possibility of payment for total
consignment without actually receiving the same and receiving the part therof.
2.
The
diesel stock Registers of the parking yard ‘Kavadiguda were precariously
maintained. No opening and closing balances of the stock were noted in the
Register; only issues of the diesel were noted. As such, the entries of the
stock and issues of the fuel could not be reliably verified.
3.
The
entries in the stock register relating to daily stock, drawal of the fuel and
closing balance was not certified by the responsible officers.
4.
In
the stock Registers, on many occasions, the entries are made with pencil. But
at the end of a month or other specific period, the closing balances were
certified by the AE/Dy.EE based on the entries made with the pencil.
5.
No
periodical checking of the Registers and Measures taken for proper maintenance
of the Registers was not forthcoming in Audit.
6.
For
light vehicles monthly ceilings were fixed, there was not watch whether the
fuel drawal by the officers using the light vehicles was within the ceilings.
Improper maintenance of the records
can be one of the sources for the pilferage of the fuel.
(Code No. 12.)
3.DIESEL
– MISUSE OF DIESEL - LOSS TO THE INSTITUTION – NEEDS RECOVERY Rs.3,26,532/-
1.
On
verification of the diesel stock Register of PUMP –I Malakpet, instances of
misuse of the diesel was noticed.
As seen from the stock Register,
on 14.07.2010, the bunk was inspected by the DY.E.E. As per the Stock Register,
the available stock of diesel was 16409 Litres , on physical verification with
measuring scale (Dip), the quantity was found to be 12408 Litres which was short
to the extent of 4001 Litres. To the above effect, the necessary remarks were
noted by the inspecting authority and he further noted that the diesel was
misused by Sri M.A Gouse AE. Instead of effecting recovery of cost of the fuel
and punitive action, the quantity of 4001 litres was added to the total fuel
withdrawn on that day to cover up misuse of the fuel which highly irregular.
2.
On
verification of the diesel stock Register of PUMP –II Malakpet, the instance of misuse of the
diesel was also noticed.
As seen from the Register, on
14.07.2010, the bunk was inspected by the DY.E.E. As per the Stock Register,
the available stock of diesel was 19153 Litres , on physical verification with
measuring scale (Dip), the quantity was found to be 15331 Litres leading to
short to the extent of 3822 Litres. To the above effect, the necessary remarks
were noted by the inspecting authority and he further noted that the diesel was
misused by Sri M.A Gouse AE. Instead of effecting recovery of cost of the fuel
and taking punitive action, the quantity of 3822 litres was added to the total
fuel withdrawn on that day to cover up misuse of the fuel which was highly
irregular.
The amount involved in the above irregularity works out
to Rs. 3,26,532/- (4001+3822=7823XRs. 41.74 Per Litre).
Immediate action would need to be taken for recovery of the amount of Rs
3,26,532/- from the person or persons responsible under intimation to Audit.
(Code -15)
4.MANIPULATIONS
IN THE STOCK REGISTERS – ARRIVAL OF LESS CLOSING BALANCE OF STOCK – MISUSE OF
FUEL –LOSS –NEEDS RECOVERY Rs. 12,11,662/-
On verification of the stock and issue of diesel,
manipulations in the stock registers were noticed leading short accountal of fuel
and consequent loss o the institution.
As detailed in the Annexure enclosed, the closing
balances of the stock were abruptly reduced at the end of certain months without
mentioning the reasons for reduction of the stock.
Total of stock reduced as such works out 29758 litres involving the amount of Rs. 12,
11,662/-
1.
PUMP
–I KHAIRTHABAD – 22989 Litres
2.
PUMP
–II KHAIRTHABAD - 989 Litres
3.
PUMP
– I MALAKPET - 404 Litres
4.
PUMP
– II MALAKPET - 5376
Litres
TOTAL 29758 Litres X Rs. 40.75 = Rs. 12,11,662/-
Immediate action would need to be
taken for recovery of the amount from the person or persons responsible under
intimation to audit.
(Annexure
enclosed)
Code No.2
5.ABNORMAL
EXPENDITURE ON DIESEL – INADEQUEATE CONTROL – CONSUMPTION OF THE DIESEL NOT
WATCHED PROPERLY- Rs. 813 lakhs.
During the Audit of transport section, mismanagement of
the diesel consumption and lack of control levels were noticed in Audit. This
caused to huge and rising expenditure from year to year as mentioned hereunder.
At the outset, no log books were maintained for the
transport vehicles which lift the garbage/solid waste. As such there was no way
for checking of the consumption of the diesel with reference to the log books. However,
pin point programme (day chart) was introduced fixing the scale of the fuel for
the vehicles viz, dumper placers, six tonners, ten tonners and 25 tonners etc
for each parking yard. The Scale of the diesel consumption for the heavy
vehicles could be arrived as follows for annum
1. KHAIRTHABAD: a. FUEL PER DAY
FOR DUMPER PLACERS
(THREE SHIFTS)
– 1639 x 30 DAYS X 12
MONTHS
= 5,90,040 Liters
B. 10 TONER, 25 TONNERS ETC – 1048 Litres X
30 DAYS X
12 MONTHS = 3,77,280 LITRES
A+B =
9,67,320 LITRES
2. MALAKPET : A. FUEL PER DAY FOR DUMPER PLACES (THREE
SHIFTS) – 1227 x 30
DAYS X 12 MONTHS =
4,41,720
B. 10 TONNERS, 25 TONNERS ETC – 1048 Litres
X 30 DAYS X
12 MONTHS = 3,77,280 LITRES
A+B = 8,19,000 LITRES
3. KAVADIGUDA : A. DAY
& NIGHT SHIFT CIRCLE No.9 = 1175
X 30x 12
= 4,23,000 LITRES
b. DAY AND NIGHT SHIFT CIRCLE No.
18 =
56 Litres
X30X12= 3,44,160 Litres
A+B = 7,67,160 Litres
Total fuel for sanitation vehicles – 25,53,480
Litres
ADD fuel for other vehicles -
15,00, 000 Litres
(Enforcement
vehicles, water tankers, tippers etc
as could observed from the
diesel stock register
on the
average)
Total
fuel for Heavy vehicles - 40,53,480
Litres
Further, the scale of the fuel drawal for light vehicles
for every month was prescribed in Proc. No. 2161/SE (SWM&Tr)/GHMC/2009
Dated 26.10.2009 of the Commissioner & SPL. Officer GHMC as shown below.
S.No.
|
Type
of vehicle
|
Quota
per month(Litres)
|
1
|
Scorpios
(SUV)
|
238
|
2
|
Bolero
|
170
|
3
|
Innova
Cars
|
153
|
4
|
Ambassador
Car
|
213
|
5
|
Mahindra
and Mahindra
|
250
|
Total consumable fuel for the light
vehicles is worked out below based on the list of the vehicles furnished to
Audit.
1. Mahindra
and Mahindra - 135
vehicles X 250 Litre X 12 Months =
405000 Litres
2. Bolero - 30 vehicles X 170 LitresX 12 Months
=
61200
Litres
3. Ambassador - 18 vehicles X 213 Litres X
12 Months =
36008 Litres
4. Innova - 2
vehicles X 153 Lites X 12 Months =
3672
5. Scorpioes - 14 vehicles X 238
Litres X 12 Months =
3332
Total (1 to5) =
4, 76, 812 Litres
TOTAL
CONSUMABLE DIESEL FOR ANNUM BOTH HEAVY AND LIGHT VEHICLES: 45, 30, 292 Litres.
Against the above scale of the
consumption, actual consumption made – 65,28,676 Litres ( as per the issues of
the stock registers)
65, 28, 676- 45,30,292 = 19,98,384
Litres above the scale of the consumption.
Converting into terms of the Rupees
19, 98, 384 X Rs. 40.71= Rs. 813 lakhs
The following reasons are
attributable to the excess expenditure
- Manipulations in the stock Registers
- Manipulation in closing balances
- Pilferage
- Supply of the fuel to the unauthorized vehicles.
- Short accountal of the diesel.
- Non-maintenance of the log books
There are no defined control levels
and accountability has not been fixed to the person engaged in the duty.
The Competent Authorities failed to
watch the consumption of the diesel properly which caused huge and abnormal
expenditure. On the several shortcomings paras are separately raised.
Code -03
6. SUPPLY OF
THE DIESEL TO THE UNAUTHORISED VEHICLES – Rs 2,68,482/-
On verification of the diesel stock Register, it was
noticed that the diesel was supplied to the un-authorized persons/officers. The
Executive Authority could not produce the list of the officers who were supplied
departmental vehicles and authorized to draw the diesel from the department
bunks. The details of diversion of the diesel on account of supply to the
un-authorized persons are shown the Annexure
enclosed.
Total Quantity of diesel arrived is 6595 Litres which
involves the expenditure of Rs. 2,68,482/-. (6595 Litres X Rs. 40.71/-)
The expenditure of Rs. 268482/- could not be admitted in
audit and needs recovery from the person or persons responsible.
Code No. 05
7. DRAWING OF
THE DIESEL – FICTITIOUS STOCK ISSUES OF DIESEL – NEEDS INVESTIGATION – Rs. 18139.00
On verification of Diesel issue Register with reference
to the gate Register, it was found the diesel supply was stated to have been made
to the vehicles without entry of the vehicle into the parking yard which shows
the fictitious issues.
During the course of audit, it was verified that how many
times one vehicle has drawn the diesel from the bunk with cross verification of
its entry and exit with the gate register.
And it is found that though the vehicle did not enter the parking yard,
the diesel issue was recorded in the stock register which shows the fictitious
issues of the stock and embezzlement. Some instances are noted in the Annexure.
S.No.
|
Dt.
|
Vehicle No.
|
No.of times diesel drawn
|
No.of entries of vehicle as per Gate Register
|
Fictitious
Diesel issue
|
Amount
|
|
Coupon No
|
Litres
|
Time of entry
|
|||||
1
|
2.09.2010
|
AP 11 U 8475
|
2123/23
2121/45
|
18
20
|
6.53 AM out-No second entry 12.18
Noon in
|
20 Litres
|
814.20
|
2
|
2.09.2010
|
AP 11 X 7216
|
4658/37
4658/60
4658/75
4658/88
4659/5
4659/22
|
40
40
40
40
40
40
|
5 Times
|
40 Litres
|
1628.40
|
3
|
2.09.2010
|
AP 11 X 7214
|
4659/58
4659/39
4659/72
4659/91
4660/23
4660/14
4659/52
4659/64
|
40
40
40
40
40
40
40
40
|
6 times
|
80 Litres
|
3256.80
|
4
|
2.09.2010
|
AP 29 U 9264
|
4660/40
4660/57
4660/73
4660/86
4661/23
4661/4
|
40
40
40
40
40
40
|
5 Times
|
40
|
1628.40
|
5
|
04.09.2010
|
AP 11 U 8695
|
4661/31
4661/50
4661/64
4661/86
4662/06
4662/18
|
30
30
30
30
30
30
|
5 Times
|
30
|
1221.30
|
6
|
04.09.2010
|
AP 11 U 8490
|
4688/18
4689/52
3992/57
4688/22
|
25
25
28
28
|
2 Times
|
56
|
2279.76
|
7
|
04.09.2010
|
AP 11 U 3202
|
3992/27
4689/64
4689/70
|
20
20
20
|
2 times
|
20 Litres
|
814.20
|
8
|
03.11.2010
|
AP 11 U 6074
|
295/26
219/84
219/95
294/72
|
18
20
20
20
|
2 Times
|
40 Litres
|
1628.40
|
9
|
03.11.2010
|
AP 11 U 6059
|
295/85
219/86
219/82
219/93
|
18
20
20
20
|
2 Times
|
40 Litres
|
1628.40
|
10
|
03.11.2010
|
AP 11 U8490
|
294/43
295/51
298/18
|
20
35
35
|
2 Times
|
35 Litres
|
1424.85
|
11
|
06.10.10
|
AP 11 U 6059
|
86/85
83/80
83/95
|
18
20
20
|
2 times
|
20 Litres
|
1814.20
|
18138.91
|
|||||||
Time schedule of the Audit besides slow and tardy production of the
records did not permit the verification of drawal of the diesel by each
vehicle. On random basis above verification was made which strengthens the audit
view projected in the para No.5. Necessary investigation has to be made to
assess the total fictitious issues and work out the amount involved and
recovery of the same from the person or persons responsible.
(Code.9a)
8.OLD
VEHICLES – OLD VEHCILES -DETAILES OF VEHICLE CONDEMNABLE –NOT POINTED OUT –
REGISTER OF THE VEHICLES NOT MAINTAINED AND PRODUCED - NEEDS ACTION
On request made through the Audit Enquiry letter, the
list of the vehicles under control of the transport section was provided. In
the list old vehicles purchased in the year 1993 were shown. The specific
information as to whether the old vehicles are still put on the road was not
provided.
As per the Government instructions issued in G.O Ms. No.333
GA Dept (OP.II) dated 31.07.1997 any
vehicle outlived the period of 15 years
or performed 2,50,000 KM run whichever
is earlier should be condemned. Therein it was further stated that no specific
order is required for the disposal of the vehicle from the Government. The
vehicles should be disposed of by fixing the upset price not less than 10%
total cost of the vehicle with consultation of RTA.
In violation of the aforesaid
Government Instructions, the vehicles are being operated beyond their road
worthy age which may endanger other road users.
Huge expenditure is being incurred
for the outdated vehicle which is not correct.
(The
Annexure showing the outdated vehicles is appended)
(Code.9a)
9.EXPENDITURE
ON SPARE PARTS AND REPAIRS OF THE VEHICLES – ABNORMAL – EXPENDITURE EXCESS OVER
THE CEILINGS – UNVIABLE –OBJECTED –Rs.
During the audit on the accounts of Transport Section of
the GHMC, the list of the vehicle wise expenditure incurred during the year
2010-11 was obtained duly lodging the request through the Audit Inquiry Letter.
On verification of the expenditure made on some vehicles,
it was noticed that the expenditure was abnormal and exceeded the ceilings
fixed by the Government. As per Government instructions issued in G.O.342 dated
21.05.1988, the Annual expenditure on each vehicle toward the repair should not
exceed 50% of its cost. The spare parts purchases/repairs to
the vehicles were undertaken without observation of any scale of the
expenditure.
The details of the expenditure with
vehicles Nos., on which abnormal expenditure was made, is shown in the Annexure
appended.
The financial resources are spent
without financial discipline.
In view of the above, the
expenditure of Rs. 48660726
could not be admitted in audit
and held under objection.
(Code.9a)
10. REPAIRS TO SOME VEHICLES UNDER TAKEN – FUEL
DRAWN BY THE VEHICLE ON DAY OF REPAIR – CONTRADICTION – OBJECTED- Rs. 779745/-
The bills relating to the vehicle repairs to the extent
of the production of the MBs, vouchers, indents etc were verified in audit.
As seen from the MBs, indents, quotations and
check-measurements, it was noticed that the date of indent, date of the
quotations, date of repair and even the date of check-measurement was one and
the same. The process of repairs seems to have been got executed in concerted manner.
With reference to the date of repairs to the vehicle, the diesel issue registers
were verified and found that the
vehicles, stated to have been under repair were supplied diesel on the day of
repair. It is contradictory as how vehicle could run on the day of its being
under repair. It was not explainable that when the vehicle is under repair, how
it could draw the diesel for running. Some of the vehicles have been supplied
diesel 4 to 5 times in a day.
It denotes lack control and lack of supervision. The expenditure
has been made at whims and fancies.
Further, the above irregularity was
noticed in the records produced to the audit. An investigation needs to be
initiated to detect the fictitious claims of the repairs and action deemed fit
needs to be taken.
(Code.9a)
11. STOCK REGISTER OF THE DIESEL COUPONS- IMPROPER
MAINTAINANCE OF THE REGISTER – POSSIBILITY OF UNAUTHORIZED CIRCULATION OF THE
COUPONS
On request through the Audit Inquiry Letter, the stock
register of the diesel coupons maintained during the year 2010-11 was produced
for verification in audit.
On verification of the register, it was noticed that the
register was maintained from 28.07.2010, no register was maintained prior to
28.07.2010. The coupons are obtained from the GHMC printing press. When the
no.of books accounted for in the register, was compared with that no.of books
issued from the press, the discrepancies were observed as mentioned below
No.of
accounted for in the register of Transport section
|
No.of
books issued from the press
|
Difference
|
Remarks
|
||
series
(from -to )
|
No.of
book
|
Series(from
–to)
|
No.
of books
|
||
4489
to 5000
|
512
|
4482
to 5000
|
519
|
7
|
Details
not explained
|
0001
to 1710
|
1710
|
0001
to 1710
|
1710
|
-
|
-
|
Further, the details of the issue of
the books from S.No. 4524 to 4574 (51) books were not forthcoming from the
register.
The following books which are not in
the above series were issued to the persons mentioned against each.
Date
|
From
- to
|
No.
of books
|
Officer
to whom issued
|
13.08.10
|
3439,
2100,2079
|
(3)
books
|
AE
(IBT)
|
2194
to 2196
|
3
|
AE
(Kh’bad)
|
|
508.10
|
3437
|
1
|
AE
|
6.06.10
|
3440,3446-3454
|
10
|
AE
|
7.06.10
|
2090-2099
|
10
|
ADM(DI)
|
7.6.10
|
2080-2089
|
10
|
AE(KVD)
|
7.08.10
|
2101-2106
|
06
|
AE(KVD)
|
10.8.10
|
2192
to 2193
|
2
|
AE(KVD)
|
10.8.10
|
2067
to 2074
|
08
|
ADM
|
10.08.10
|
2075
to 2078
|
03
|
ADM
|
20.8.10
|
1884
and 1886
|
2
|
V. I
LB Nagar
|
The information as to wherefrom the above books were
obtained, and the no.of books unused as on the date of the opening of the
register i.e. 28.07.2010 etc, were not forthcoming to audit.
Improper maintenance of the stock of the diesel coupons
left the possibility of the misuse of the coupons, unauthorized circulation and
consequent unauthorized drawal of the diesel from the bunks.
(Code.18)
12. EXPENDITURE
ON PETROL CONSUMPTION – EXPENDITURE VEHICLES WISE NOT MONITORED – OBJECTED
As detailed in the annexure appended, an amount of
Rs.2,36,80,300/- was spent towards the petrol charges. The petrol was used for
GHMC cars, fogging and two Wheelers.
The petrol was drawn from the AP Civil Supplies bunk near
the secretariat. The petrol coupons were supplied to the authorized vehicle
users and they were allowed to draw the petrol from the aforesaid outlet point.
The records maintained in the transportation section do
not reveal the observation that the Officers who use the cars were allowed to
draw the petrol within the ceilings fixed by the Government or the Commissioner
of the GHMC.
In the Proc. No.
3688/GA/OP7/GHMC/2008-13&14 dated 22.08.2008 of the Commissioner and
Special Officer, GHMC, petrol quota to the Bill collector was fixed at 25
Litres per month, to the Tax inspectors at 25 Litres per month and similarly,
the quota fixed for Lighting Inspectors, staff of UCD, Sanitary Jawans, Tappal
Messenger etc. with the following conditions,
1. The
individual shall produce a copy of RC Book of two wheeler used by, in support
of their claim before the concerned officer and the concerned officer is
responsible for scrutiny of the same satisfy himself that the claim for petrol
issued is genuine before he release coupons for issue of petrol to the employee.
2.
Whenever the employee is on leave he is not eligible for full quota of petrol
per month and proportionate cut has to be made by the concerned officer.
3.
Whenever the employee is provided with office vehicle for performing his duties
the concerned office has to issue a certificate that the employees are provided
with vehicle for official use by GHMC and the officer competent shall not issue
petrol coupons during that period and proportionate cut has to be made by the
concerned officer
4.
If the applicant is being paid any conveyance Allowance it shall be withdrawn
and it is the responsibility of the concerned Drawing Officer.
5.
The concerned officer whoever is issuing petrol coupons has to submit a
consolidate report during the first week of every month to the Chief Transport
Officer, GHMC about the details of coupons issued to the employees working
under him.
Further, the issue of petrol to the revenue staff is
linked to the performance in collection of the revenue.
The scrutiny of the records do not reveal the observance
of the above conditions and proper control over the consumption of the petrol.
A whopping amount was spent towards the petrol charges during the year 2010-11.
(Code.15)
13.
PURCHASE OF THE DIESEL FROM IOC HYDERABAD – SHORT ACCOUTAL OF DIESEL IN THE
STOCK REGISTER-LOSS –NEEDS RECOVERY Rs. 8.14 LAKHS
During the audit on the accounts of the GHMC Transport
section, the record of the total purchases of the diesel including the details
of the delivery challans and quantity of the each consignment during the year
2010-11 from IOC was obtained. The particulars so obtained were cross checked
with the diesel stock register maintained for each bunk in the three parking
yard and short accountal of diesel on humongous quantity of 200 KL was noticed.
The details of the consignments short accounted for in
the diesel stock register are shown in the annexure No. appended to the Report.
The matter was raised in Audit Inquiry Letter No.
Spl-6-1/12-13 dated 14.03.2013 addressed to the Chief Transport Officer, GHMC
Transport section. Though, the receipt of the letter is acknowledged, no reply
was furnished to the letter. Hence it was presumed in audit that the concerned
authority has no explanation to offer.
The Short accountal of diesel in stock registers implies
the pilferage and consequential loss to the institution to the tune of Rs.
8,14,200/- (20000 Liters X Rs. 40.71 per Litre). Necessary investigation need
to initiated in the matter bring the defaulter to light besides recovery of Rs.
8.14 lakhs from the person or persons responsible under intimation to audit.
14.
ESTABLISHMENT – VERIFICATION OF THE SERVICE BOOK OF SRI S. SRIRAMULU A.E. –
ERRONEOUS FIXATION OF PAY IN THE RPS 2005 SCALES – NEEDS RECVOERY.
As seen from the Service book of Sri S. Sriramulu AE,
(SWM & TR), he was initially appointed as AE in Nellore sub-divison of
APSCRIC. In MCH/GHMC, he worked on deputation basis from 26.12.2001 to
13.10.2009. On 14.10.2009 he was repatriated to his parent department. He was
on extraordinary leave from 15.10.2009 to 12.04.2010. He again joined GHMC on
13.04.2010. As per entry recorded in the S.R he was absorbed in GHMC with
effect from 13.04.2010 vide G.O.Ms. No.410 MA & UD (FA) Dept dated
12.04.2010. His probation was declared on 13.04.2011 on completion of the
service of one year.
On verification of the pay fixation in RPS 2005 Scales,
his pay was excess fixed to the extent of one increment over the stage to which
he is entitled to. At page No. 16 of S.R, the pay fixation entry in RSP 2005
was recorded. The excess pay fixation is shown below.
Date
|
Pay
scale and pay eligible (Rs.)
|
Pay
scale and pay drawn (Rs.)
|
Excess
(Rs.)
|
1.07.2003
|
8815-20300/
Pay
– 6150.00
DA
- 1861.35
@30.266%
Fit.
– 984.00
Tot-
8995.359
Stage
-9050
|
8815-20300/ fixed at
Rs. 9285/-
|
235/-
|
1.06.2004
|
9285/-
|
9520/-
|
235/-
|
1.06.2005
|
9520/-
|
9775/-
|
255/-
|
17.09.2005
|
9285-21550/9775/-
Spl grade scale
|
9285-21550/10030/-
|
255/-
|
1.06.2006
and so on
|
10030/-
|
10285/-
|
255/-
|
As shown the excess drawal of the pay and allowances is
continued till to date consequent on the aforesaid erroneous pay fixation.
Hence, immediate action would need to be taken for
recovery of the excess payment besides rectification of the pay fixation.
OTHERS -18
15. PAYMENT OF
PENSIONS – REVISION OF PENSION FROM TIME TO TIME – PENSION LEDGERS – DETAILS OF
REVISION OF THE PENSIONS NOT PRODUCED
As observed during the audit on the
establishment of Transport section of GHMC, the pension payable to the
pensioners/family pensioners has been revised from to time to time and paid
more than the original pension
authorized by pension verification and authorization authority. But the
executive authority could not produce the ledgers or any other records viz
pensioners’ halves and office pension books showing the details as to how the
pension has been enhanced from time to time due to introduction of Revised
Pensions/Revised pay scales.
The audit was not in position to
certify the correctness of pension paid to the t pensioners/family pensioners
at the time of Annual Audit for the year 2010-11.
The responsibility for any excess
payment if noticed later on, the responsibility rests with the executive
authority.
Immediate
action would need to be taken to maintain and produce the records.
(Code.18)
16.
PENSION – PENSION PAID LESS THAN THE MINIMUM PENSION – NEEDS RECTIFICATION.
As seen from the pension payment bills, the following
pensioners were being paid pension less the minimum fixed by the Government.
Bill No
|
Pen.code
|
Month
|
Name
|
Basic pension
|
DR
|
IR
|
Total
|
429
|
00130-5000-04
|
1/2011
|
Pochamma/Sayanna
|
685
|
413
|
151
|
1249
|
429
|
5093-10375-10
|
1//2011
|
Chandramma W/o Kashaiah
|
1366
|
-
|
-
|
1366
|
In the Revised Scales of pay 2005, minimum, pension per
month was fixed Rs. 1925/-and in the RSP 2010, it was fixed at Rs. 3350/-. But
the above pensioners were paid less than minimum pension during the year under
report. If there are similar cases which did not come to the notice of the
audit, would also need to be rectified.
(Code.11)
17.
NON-PRODUCTION OF THE RECORD TO AUDIT –OBJECTED
The following records in spite of the specific
requisition made through the Audit Inquiry Letters were not produced.
Particulars of records
|
Audit
Inquiry Lr. No dated
|
|
Audit
Inquiry Letter No. Spl.01/12-13 Dated 23.01.2013 addressed to the CTO GHMC
|
Production
of bills, vouchers files relating to the expenditure on a). Garbage Dumping
yards, b) heavy vehicles c) Purchase of Dumper bins d) Repairs and
maintenance e) Maintenance of Garbage Dumping yards/transfer stations
|
The
records relating to the spares parts were partially produced. Audit Inquiry
letter No. 02/12-13 dated 30.01.2013 addressed to CTO GHMC
|
The
trip sheets or log books of highly performed vehicles in the context of frequent
drawal of diesel and frequent repairs
|
Audit
Inquiry Letter No. Spl.03/12-13 Dated 23.01.2013 addressed to the CTO GHMC
|
Name
of the driver, Vehicle No. Name of the transfer station, Total No.of trips in
a day, Quantity of fuel issued
|
Audit
Inquiry Letter Audit Inquiry Letter No. Spl.6-1/12-13 Dated 23.01.2013
addressed to the CTO GHMC
|
The irregularity if any noticed at the later date with
regard to the records not produced to the audit, the responsibility rests with
the concerned authority.
(Code.9a)
18.EXPENDITURE
INCURRED TOWARDS PURCHASE AND FIXATION OF SPARE FOR HEAVY AND LIGHT VEHICLES
PROCEDURAL VIOLATIONSLD UNDER OBJECTED
On verification of expenditure
vouchers pertaining to purchase of spares irregularities as detailed below were
noticed.
1.
The
purchases of spare parts required for the vehicles were procured by calling for
of quotations from the pre selective firms without calling for the tenders.
There are no letters issued to the concerned firms calling for the quotations.
2.
All
the quotations were received on the date of indent issued, procurement and
fixations and recording of MB and check measurement was completed on same day.
3.
On
verification of quotations it is noticed that the quotations filled by similar writing
by one person.
4.
As
seen from the bill no/Invoice No. were not found in ascending order as per
chronology of bills.
5.
On
verification of the vouchers it is noticed that the payments were effected in
some cases even though the quotations are not filled in.
6.
There
was no assessment for the requirement of spares as per previous experience.
7.
The
process of procurement of the spare and under taking of repairs was defective:
the reports from the drivers, inspection of vehicle by mechanics and mechanical
engineers, listing of required spares and indenting of the same was not
followed in systematic manner.
8.
As
seen from the service books of the vehicle mechanics, the found not qualified.
9.
In
the year 2010-11 more payments were made to some selective firms which implies
favoritism in assign the repair works.
In view of above procedural
violations, the correctness of the expenditure incurred for procurement of
spare parts and under taking of repairs to the vehicles could not be ensured.
SOLID WASTE MANAGEMENT
(Code.9a)
19. USER
CHARGES – MINISCULE AMOUNT COLLECTED TOWARDS USERS CHARGES FROM THE BULK
GARBAGE PRODUCERS – FAILURE TO MAINTAIN DATA AND DEMAND – OBJECTED
As
seen from the statement obtained from the ERP of GHMC, showing the collection
of user charges from the bulk garbage generators, a miniscule amount of Rs. 23,
77,374/- was collected during the year 2010-11.
As
seen from the DPR relating to ISWM project, there are 544, Hospitals, 220
Nursing Homes, 360 diagnostic Centres, 900
clinics; 0.75 Kg of the Bio-medical waste per each bed per a day is being
generated. Further, there are Hotels,
Restaurants and food eateries etc . Against the huge of the bulk garbage
producers, minuscule amount of Rs. 23.77 lakhs was collected.
126 Star Hotels, 3767 Hotels
The
data relating to the bulk garbage producing establishment has not been
maintained vis-Ã -vis demand of user charges and collection and balance etc was
not maintained. The executive authority failed to tap the sources of the
revenue.
(Code.18)
20.
SOLID WASTE MANAGEMENT – ROAD
SWEEPING AND DRAIN CLEANING – OUTSOURCING STAFF – MANPOWER REQUIREMENT NOT WORKED
OUT IN SCIENTIFIC MANNER – OBJECTED.
During
the audit of GHMC Solid Waste Management section, it was observed that for road
sweeping and drain cleaning operations, 2611 SW Groups consisting of 18276
workers and 948 Sanitation Field Agents were engaged covering (18) Circles
under (5) Zones as shown in the statement below.
ABSTRACT OF SWF AND SFA IN CIRCLE 1
TO
|
18
|
||||
Circle No.
|
No.of workers
|
No. of SWG formed
|
Amount per eah Group per month @ 55,511/-
|
No.of SFA
|
Amount per each SFA per month @ Rs 9876
|
1
|
588
|
84
|
4662924
|
28
|
276528
|
2
|
469
|
67
|
3719237
|
22
|
217272
|
3
|
1589
|
227
|
12600997
|
84
|
829584
|
4
|
1988
|
284
|
15765124
|
102
|
1007352
|
5
|
1155
|
165
|
9159315
|
61
|
602436
|
6
|
595
|
85
|
4718435
|
33
|
325908
|
7
|
1477
|
211
|
11712821
|
77
|
760452
|
8
|
539
|
77
|
4274347
|
27
|
266652
|
9
|
1645
|
235
|
13045085
|
82
|
809832
|
10
|
2142
|
306
|
16986366
|
111
|
1096236
|
11
|
572
|
82
|
4551902
|
32
|
316032
|
12
|
532
|
76
|
4218836
|
25
|
246900
|
13
|
196
|
28
|
1554308
|
10
|
98760
|
14
|
1771
|
253
|
14044283
|
85
|
839460
|
15
|
875
|
125
|
6938875
|
48
|
474048
|
16
|
448
|
64
|
3552704
|
25
|
246900
|
17
|
441
|
63
|
3497193
|
29
|
286404
|
18
|
1253
|
179
|
9936469
|
67
|
661692
|
18275
|
2611
|
144939221
|
948
|
9362448
|
|
Total
Amount towards the wages of SWGs 14,49,39,221 X 12 Months = Rs. 173,92,70,652/-
Total amount
of SFA Rs. 93,62,448/- X 12 Months = Rs. 11,23,49,376/-
Grand Total
= Rs. 185, 16, 20, 028/-
The committed expenditure per annum
is Rs. 18516 lakhs.
The
manpower requirement does not seem to have been worked out in scientific manner
as per the instructions issued by the Commissioner and Director, Municipal
administration AP Hyderabad.
In
the Cir. Roc No. 155/2010/H1/ dated 29.12.2009 of the Commissioner and
Director, Municipal administration AP Hyderabad the following standards for
street sweeping and collection of Municipal Solid Waste were prescribed.
a. Average
road with 80 ft. one worker /350 mtes length
b. Average
road with 60 ft. one
worker/500 mtrs
c. Average
road width < 40 ft one
worker/750 mtres
Street sweeping to include road side
drain cleaning.
As per DPR
of the ISWM, the road in the GHMC areas is as follows:
1.
CC. Roads – 3172.85 Kms
2.
B.T. Roads – 4314.90 Kms
3.
WBM Roads - 1420 Kms
4.
Drain cleaning – 3912 Kms.
The
manpower requirement as per the above road length and drain lengths has not
been worked out for engaging the labourers. At the rate one person per each
0.75 Km, 11877 (Road length 8907/0.75
Kms) sanitation workers are required at the maximum, but 19223 sanitation
workers were engaged leading to the excess manpower to the extent of 7346
persons. This caused excess expenditure to the tune of Rs. 582.46 lakhs (7346X
Rs. 7929= Rs. 582.46Lakhs)
Had
the manpower assessment been made properly, the expenditure of Rs. 58246lkahs
could have been avoided.
(Code.9a)
21. OFF SITE REAL TIME MONITORING
SYSTEM FOR REDRESSAL OF THE GARBAGE REMOVAL COMPLAINT – SUCCESFULL WORKING OF
THE IT MODULE – NOT ASCERTAINED.
The
Off-Site Real-Time Monitoring (OSRT) system is a unique and simple mobile-based
initiative designed by Blue Frog Mobile Technologies Private Limited and
initiated by Greater Hyderabad Municipal Corporation in 2010. OSRT system uses
a combination of Global Positioning System (GPS) and General Packet Radio
Services (GPRS) technologies through cell phones for managing civic amenities
in five zones, 18 circles and 50 wards of Hyderabad city in Andhra Pradesh in a
transparent and efficient manner.
Prior to the implementation,
citizens had to call or visit Municipal Corporation’s offices to register their
grievances. Now with OSRT, citizens have easy access to civic authorities to
register and resolve complaints. The GPRS technology allows cell phones to
capture real-time images of public officials at work or work sites under
inspection with the date and time of the picture as well as the stamp of
latitude and longitude alongside the image, superimposed on a Google map layer.
These images are instantly transmitted to a central server. It is claimed that
there are several advantages to this process: a) Verification: citizens can
verify every information as they have access to all information online, b)
Transparency: The process has become more transparent and effective as public
servants work processes are being cross checked and there is no scope of using
one‘s own discretion to manipulate information, and c) Cost effective: Due to
the use of visual images built on an open source interface like Google maps,
the monitoring is highly cost effective.
It
is stated that this service is of great help to the citizen because they can
file a complaint simply by texting a complaint to the civil servants and the
concern civil officer expected to attend the complaint. Once the problem is
solved, a snapshot of a resolved work is sent to the server and uploaded on the
GHMC website. Apart from attending the civil duties, the system also keep
tracks of the workers and their attendance.
The
OSRT monitoring system can best explained in three stages a) Inspection of dump
sites
b) Entering details of dump sites on
mobile phone c) Uploading data on central server.
For administrative purposes,
Hyderabad is divided into five zones, eighteen circles, and fifty wards. There
are 4000 bins in total and 20,000 sanitary staff contractors employed to
collect garbage and responsible for keeping the surroundings clean for
citizens. Each ward is under the supervision of a Sanitary Inspector (SI) that
are government employees and 50 such inspectors have been appointed for each
ward.
The SI uses a mobile phone with
pre-loaded information of the bin such as its identification number, geospatial
information (latitude/ longitude), location and ward. On site inspection of
dumpsites, mobile phone is turned for cross-verification. The mobile camera is
turned on to match the bin location and when it’s verified, the camera is
opened to capture a site image. The image with all the information is uploaded
on the GHMC server. Information such as bin’s name, latitude and longitude
details, time of image taken, clearance/ non-clearance of bins and stats of
surroundings is entered and sent to the server.
The corporation has gone in for the
public-private model by choosing a single vendor through a competitive bidding
process, to deliver the system. Design and maintenance of the system was done
by the Blue Frogs. The corporation invested Rs 48 lakh on the software package
and Rs 15 lakh on cell phones; it pays Rs 2 lakh per month for GPRS
connectivity.
Anyone accessing the portal can view
all the bins at a glance on a geographical information system (GIS)-based
interface and can check their status (cleaned, not cleaned or unattended), the
accompanying image for proof. They can also report on faulty street lights and
unkempt parks. Citizens can text a complaint on various civic services through
SMS and the field staff concerned will attend to the problem within a day. Once
the problem has been rectified, a snapshot of the completed work will be sent
to the server and posted online. An acknowledgement of the complaint status
will also be sent to the complainant via SMS.
The
system allows several stakeholders to actively participate in the accountability
process.
Apart
from attending to civic duties, OSRTS is also being used to monitor the
attendance of 20,000 sanitary staff contractors workers at multiple locations.
It has replaced manual monitoring as its not feasible to control activities of
a large area and OSRTS is the right solution because it is a real time
automatic monitoring tool.
The
photographs sent by the SI are matched against pre-fed images on a daily basis,
and are also randomly verified by corporators. And by integrating OSRTS into
the payroll and accounting software systems of GHMC, the corporation is now
able to disburse wages and process payments to contractors more accurately.
More importantly, credit goes to the transparency OSRTS brings, citizen
complaints on the issues of sanitation and street lighting have also come down
substantially after the system was introduced.
OSRT is based on a public-private
model and a single vendor was chosen through a bidding process to deliver the
system. Design and maintenance of the system was done by the vendor called
Bluefrog Mobile Technologies Private Limited. The corporation invested Rs 48
lakh on the software package and Rs 15 lakh on cell phones. It pays Rs 2 lakh
per month for GPRS connectivity. It charges a rental on the cell phones it has
given to the private garbage collector and has recovered Rs 24 lakh since the
system was rolled out in August 2010
With regard to the working of above
IT initiate, in the Audit Inquiry No. 05/AAO/13-14 dated 29.04.2013 addressed
to the Addl. Commissioner (H &S) GHMC, the following information was
sought.
The details of the recurring
expenditure on the above IT initiative, no. of messages received to the server
from the mobiles of the sanitary inspectors under e-bin initiative and the
no.of complaints attended. The cases of absenteeism noticed and penalties
imposed on the absentees.
But no information was provided to
the audit to ascertain the success of the IT module developed for redressal of
the sanitation related grievances. The details as to whether the system is
functioning on the date of close of audit were also not provided.
(Code.9a)
22.INTEGRATED
SOLID WASTE MANAGEMENT PROJECT NOT OPERATIONALISED – ESCALATION IN THE COST OF
PROJECT AND CERTAIN OTHER DEFICIENCIES OBJECTED
Under the
obligation of the municipal solid waste management (Handling Rules 2000) issued
by the GOI the GHMC is on the path to implement Integrated Solid Waste
Management (ISWM) Project for scientific disposal of garbage. Initially the
GHMC entered into agreement with project developer M/s Hyderabad Integrated MSW
Ltd (earlier Ramky Enviro Engineers Ltd) for Rs.434 Crore
The revised Detailed Project Report (DPR) was submitted
by the developer citing escalation in the rates as earlier estimates were made
as per the rates prevailing in 2008-09. This escalation in the project cost
will also affect the GHMC as it has to cough up its share in the project.
The GHMC
wrote a letter to the project director of the Hyderabad Integrated MSW Ltd to
clarify on the sudden escalation of the project cost in certain components. For
instance, the developer proposed remodeling of the existing three transfer
stations and upgrading of the road and revised the cost to Rs 84.26 crore from
the earlier Rs 37.40 crore. Similarly, capping and reclamation of four sites
was earlier proposed at Rs 51.22 crore which is revised to Rs 106 crore and
ISWM complex development at Jawaharnagar was escalated from Rs 200 crore to Rs
214 crore.
The
revised DPR submitted by the project developer is based on the analysis of
2010-11 rates and as per market rates for some components which may be of newer
technology. But there is no change in the scope of the work, project and
methodology followed and components approved by the government.
As
detailed below the project developer revised the project cost to Rs 727 crore,
far beyond the official cap of Rs 500 crore. Then the project cost was brought
down to Rs 508 crore by removing certain components like waste-to-energy plan
that would have cost Rs 180 crore and Sanitary Landfill and Common Facilities
for Choutuppal, which would have involved an expenditure of another Rs 38.36
crore..
ISWM
project was proposed by the municipal corporation in 2008 for disposal of
garbage in a scientific manner. The project consists of storage and primary
collection of garbage including street sweeping, transportation, capping and
reclamation, compost facility and sanitary landfill and common facilities at
Jawaharnagar and other dumpyards.
Technical
appraisal by the Centre pegged the project cost at Rs 434 crore. As per JNNURM
norms, since the project was taken up under the Public Private Partnership
model, the Centre is supposed to contribute 35% of the project cost, or Rs 152
crore, while the state government has to come up with 15%, about Rs 65.24
crore. The remaining 50% of the project cost has to be borne by the project
developer.
As per
the DPR the project cost is of Rs.727.20
Crore. The summary of the project is as follows
- Storage and primary collection and secondary and tertiary transportation – Rs.103.87
- Transfer Stations Rs.84.02
- ISWM Complex at Jawahaaarnagar Rs.215.10
- ISWM Complex at Choutuppal Rs.37.96
- Waste to energy Rs.180.00
- Capping and reclamation (4 sites) Rs.106.23
- Total Rs.727.20
Funding
pattern
1.
JNNURM eligible project cost Rs.500 Crores
2.
50% of funding of eligible cost (GHMC + GOI+GOAP) Rs.250.00 Crores
3.
Concessionaire
share of eligible project cost as
per JNNURM Rs.250.00 Crores
4.
Addl cost the Concessionaire Rs.227.20 Crore
Total cost to the concessionaire Rs.250.00 Crore+
Rs.227.20= 477.20 Crores
Thus on account of delay in implementation of the project
the cost of the project has been on upward revision. The cost of the project is
already raised from 434 Crores to 727 crores.
DEFICIENCIES IN DESIGN AND IMPLEMENTATION OF
THE PROJECT
1.
In audit inquiry letter No.05/AAO/2013-14 dt29.4.2013 it
was requested to furnish whether the revised project cost has been cleared by
an independent engineer from the Environment Protection Training and Research
Institute (EPTRI) but no details were furnished.
2.
In audit inquiry letter No.02/AAO/2013-14 dt25.4.2013 it
was requested to furnish the plan of the resources mobilization for the funding
the project and whether the project was sent to JNNURM funding and clearance is
obtained. The executive authority failed to furnish suitable reply.
3.
The Agreement was entered with Ramly Enviro Engg Ltd Hyd
the concessionaire on 21.2.2009. But the project could not take off and could
not be commercialized. In response to audit inquiry Letter, it was stated that due to legal hurdles the
project could not be started until dismissal of the petetion by Honorable AP
High Court on 9.12.2012. Obviously the plan to dispense with the disposal of
the sanitation work by the out sourcing employees was not on the record which
created legal hurdles. As on the date of the closure of audit, the plan of action to dispense with the
services of the outsourcing employees was not found on the records.
4.
In the DPR report the waste generation at the initial stage
was estimated at 4400 TPD and it was also assessed per capita generation @ 599
gms Per day. As per national statistics of the Director General of Health
Services GOI the per capita solid waste generation is approximately 0.4 kg Per
capita per day. In the DPR report future generation of solid waste was shown as
follows.
Sl.NO
|
Year
|
Percapita waste generation in grms
|
waste generation in TPD
|
1
|
2009
|
582
|
3800
|
2
|
2011
|
599
|
4393
|
3
|
2016
|
646
|
5085
|
4
|
2021
|
696
|
6263
|
5
|
2026
|
761
|
7320
|
6
|
2031
|
819
|
8598
|
7
|
2036
|
883
|
10255
|
8
|
2041
|
951
|
11965
|
The
periodical increase of the solid waste was based on the population increase.
The reduction in the generation due to awareness factors etc., were not taken into the account
The
reasons for higher generation of Municipal Solid waste in GHMC were not
explained. As per Article (7) of the
agreement GHMC agreed to pay concessionaire for performing the services under
this agreement Tipping fee Rs,431/- per Ton which is base tipping fee. The base
tipping fees shall be increased annually without compounding by 5% thereof as
per the formula mentioned there in. The GHMC has to incur expenditure to the
tune of Rs.6292000/- per day initially
for the disposal of estimated 4400 TPD of waste. The paying capacity of the
GHMC seems to be in hang
5.
Neither the DPR nor the agreement explains the
mobilization of finance by the concessionaire. Further the concessionaire as
per Article 5.42 simultaneous execution of the agreement shall pay GHMC a non
adjustable, non refundable project development charge of the Rs.300 crore by
way of Demand draft in favor of Commissioner GHMC Hyd. The details of the
payment were not produced to audit for verification.
6.
As per DPR in addition to the existing transfer stations
five more transfer stations were tentatively proposed at Uppal, Ghandamguda,
Kukatpally, Serilingamplally and Kapra besides up gradation of existing
transfer stations. The place selected at Ghandamguda is nearer to Rajiv Ghandi
International AirPort. The clearance of the NAAI is required.
7.
The generation cost of the power was neither discussed in
the DPR nor in the agreement. If the cost of the power generation per unit is
higher than the other mode of power generation. The sale of the power will be
at question and entire success of the project will depend on the saleable price
of the power generated by the developer.
It is
opined in audit the success of the project will depend on addressing of the
above deficiencies
Establishment
(Code.9a)
23.APGLI – SHORT DEDUCTION APGLI SUBSCRIPTION NEEDS
RECOVERY
In GOMs
No.231 Fin (Admn-II) Dt.28.6.2010 the Govt have revised APGLI subscription
rates recoverable form the employees at monthly rates as shown below. The
employees drawing the pay from Rs.25601/- and above shall subscribe Rs.1000 PM.
All the employees mentioned in the annexure are drawing higher pay than the
said above. But the subscription was short deducted.
Immediate action needs to be taken to raise the rate of
subscription in respect of the said employees.
24. REGISTERS NOT MAINTAINED
The following important registers were not
maintained and produced to audit.
- Register of tenders
- Register of agreements
- Register of technical sanctions
- Register of sales of tender schedules
- Register of EMD/RMDs/FSDS
- Contractor ledgers
- Stock register of WS material and others
- Register of assets
- Register of roads and bridges
- Register of plant and machinery
- Register of administrative sanctions.
- Remittances of the TDS
25. RESULT OF AUDIT:
The general result of
the audit may be considered as satisfactory.
26.DISCLAIMER
The audit was conducted and audit
observations are made based on the records produced, personal explanations
provided to the audit. If any irregularities come forth in future the audit
will not responsible.
27. STATUS OF AUDIT OBJECTIONS:
(24)
Objections involving an amount of Rs.839.38 lakhsfor year 2010-11 as detailed
below are pending settlement. Necessary action would need to be taken for
settlement of audit objections.
Sl.
|
Category
|
Code.
No
|
Total
|
|
N0
|
No
|
|||
1
|
Variations
in Account figures
|
1
|
0
|
0
|
2
|
2
|
1
|
81300000
|
|
3
|
Diversion
of grants/Funds
|
3
|
1
|
268482
|
4
|
5
|
1
|
18139
|
|
5
|
a)
Procedural Lapses
|
9(a)
|
8
|
0
|
6
|
b)
Failure to discharge certain obligations under the Rules
|
9(b)
|
2
|
0
|
9
|
Non-production of records
|
11
|
1
|
0
|
10
|
Excess Payments
|
13
|
1
|
0
|
11
|
Misappropriation
|
12
|
1
|
326532
|
12
|
Wasteful expenditure
|
14
|
||
13
|
Short accountfor of stock and stores
|
15
|
2
|
2025662
|
14
|
Others
|
18
|
6
|
0
|
Total
|
24
|
83938815
|
||
.A.O
D.A.O. R.D.D. SA
Zone-VI Hyd
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