COVID 19 Support Schemes

Scheme Requirements for Audit Nodal office

I. Pradhan MantriGaribKalyanYojana
(PMGKY)
It is a Relief ‘package’ of 1.70 lakh crore to help the poor
overcome the economic impact arising from the lockdown
imposed due to Covid-19. The package is a mix of fresh
sops, DBT transfers, front-loading of some of the already
planned expenditures and utilisation some of the
autonomous funds (no implication on the budget) lying at
the state/district level. It has following components:

1. Insurance scheme for health workers
fighting COVID-19:
Intended beneficiaries: Health professionals such as
safaikaramcharis, ward-boys, nurses, ASHA workers,
paramedics, technicians, doctors and specialists and other
health workers engaged in the fight against Covid-19.
Benefits: Insurance cover of Rs 50 lakh against any
accident while treating Covid-19 patients.
Coverage: 22 lakh health workers in all the government
health centers, wellness centers and hospitals of Centre as
well as States.
Nodal Ministry: Ministry of Health and 1.Shri C. Nedunchezhian,
Family Welfare Principal Director of Audit
(Industry & Corporate
Information (criteria) source: MoHFW
Affairs), New Delhi
guidelines, Scheme announcement by
Finance Minister on 26th March 2020. 2.Shri Ashok Sinha,
Principal Director of Audit
Data source: Claims submitted to
(Health, Welfare & Rural
competent authorities (at Central and State
Development), New Delhi
level as defined by guidelines), Claim
settlement/rejection documents from
Insurance company (New India Assurance).
Agencies needed for access to data
during audit:
1. Competent authorities for Central
Govt, State Govt, Hospitals etc as

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2. PM GaribKalyan Ann Yojana:
Intended beneficiaries: 80 crore poor people
Benefits: 5 kg rice or wheat each month per individual + 1 Information (criteria) source: Scheme th
kg dal per household per month. Both would be provided
free of cost by GoI.
Coverage: Initially for 3 months, the scheme has now
been extended upto November 2020.
3. For Farmers: DBT
Beneficiaries: 8.7 crore (Small and Marginal) farmers
defined in the guidelines.
2. New India Assurance company (Public
Sector General Insurance Company)
Method for audit:
Analytical checks of the documents from
the above-mentioned agencies.
Nodal Ministry: Ministry of Consumer Shri Amitabh Prasad,
Affairs, Food and Public Distribution. Principal Director of Audit
(Agriculture, Food &
Water Resources), New
announcement by Finance Minister on 26
Delhi
March 2020
Data source: Database (Containing details
such as PDS beneficiaries, ration card
details and monthly grain disbursement to
beneficiaries etc.) maintained by State Food
and Civil Supplies Departments.
Agencies needed for access to data
during audit:
1. State Food and Civil supplies
departments. (For eg in Rajasthan,
DoIT maintains the PDS data on behalf
of Food and Civil Supplies
Department)
Method for audit:
Analytical checks of the documents from
the above-mentioned agencies.
Physical verification at beneficiary level.
Nodal Ministry: Ministry of Agriculture 1.Ministry of Agriculture
and Farmer’s Welfare and Farmer’s Welfare:
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covered under PM KISAN yojana. Information (criteria) source: PM Shri Amitabh Prasad,
KisanYojana scheme guidelines, Scheme Principal Director of Audit
Benefits: The first installment of Rs 2000 due for the
announcement by Finance Minister on 26th (Agriculture, Food &
April-July period of the year 2020-21 was paid in April
March 2020. Water Resources), New
2020 itself in the Aadhar ceded bank accounts of eligible
Delhi
farmers. The benefit is already a part of the PM KISAN Data source: Beneficiary database
Yojana, the relief package has just front-loaded it. (containing list of beneficiaries, payment 2. DBT: Shri C.
information etc) maintained by the Nedunchezhian, Principal
Department of Agriculture, Cooperation Director of Audit (Industry
and Farmers Welfare. & Corporate Affairs), New
Delhi
Agencies needed for access to data
during audit:
1. DBT cell in Department of
Agriculture, Cooperation and Farmers
Welfare.
Method for audit:
Analytical checks of the documents from
the above-mentioned agencies.
Physical verification at beneficiary level.

4. Cash transfers to poor women: DBT Nodal Ministry: Ministry of Finance 1.DBT: Shri C.
Nedunchezhian, Principal
Beneficiaries: 20.4 crore women having Jan Dhan Information (criteria) source: Scheme
Director of Audit (Industry
accounts. announcement by Finance Minister on 26th
& Corporate Affairs), New
March 2020, scheme details by Department
Benefit:Rs 500 ex-gratia per month for 3 months starting Delhi
of Financial Services.
April 2020.
2.Ministry of Women and
Data source: Beneficiary database of Jan
Child Development:Shri
DhanYojana under Department of Financial
Ashok Sinha, Principal
Services.
Director of Audit (Health,
Agencies needed for access to data Welfare & Rural
during audit: Development), New Delhi
1. DBT cell in Department of Financial
Services.
Method for audit:
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 Analytical checks of the documents from
the above-mentioned agencies.
Physical verification at beneficiary level.

5. Provision of Gas cylinders: Nodal Ministry: Ministry of Petroleum and Ms. PrachiPandey,
Natural Gas (MoPNG). Principal Director of Audit
Beneficiaries: 8 crore poor families identified under
(Energy), New Delhi
Ujjwala scheme. Information (criteria) source: Scheme
announcement by Finance Minister on 26th
Benefit: Free gas cylinders (Domestic-14.2 kg) for 3
March 2020, PM UjjwalaYojana (PMUY)
months starting April 2020.
guidelines by MoPNG.
Data source: PMUY beneficiary database
of MoPNG.
Agencies needed for access to data
during audit:
1. DBT cell in MoPNG
Method for audit:
Analytical checks of the documents from
the above-mentioned agencies.
Physical verification at beneficiary level.

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 6. EPF contribution to help to low wage Nodal Ministry: Ministry of Labour and 1.DBT: Shri C.
earners in Organised sector: DBT Employment Nedunchezhian, Principal
Director of Audit (Industry
Beneficiaries: Wage-earners earning below Rs 15,000 per Information (criteria) source: Scheme
& Corporate Affairs), New
month in businesses having less than 100 workers. announcement by Finance Minister on 26th
Delhi
March 2020, EPF scheme provisions.
Benefit: Government will pay the EPF contribution of
2.Ministry of Labour and
both employer and employee (12% + 12% respectively = Data source: PF account details from e-
Employment:Shri Ashok
24% of the monthly wages) into the PF accounts of Sewa portal of Employees’ Provident Fund
Sinha, Principal Director of
workers for three months starting March 2020 to prevent Organisation (EPFO).
Audit (Health, Welfare &
disruption in their employment. This has been extended Agencies needed for access to data Rural Development), New
for June, July and August. during audit: Delhi
1. EPFO.
Method for audit:
Data level checking from the PF accounts.
Analytical checks of the documents from
the above-mentioned agencies.

7. Other benefits for Organised sector Nodal Ministry: Ministry of Labour and Shri Ashok Sinha,
workers: Employment Principal Director of Audit
(Health, Welfare & Rural
Beneficiaries:4 crore workers registered under EPF. Information (criteria) source: Scheme
Development), New Delhi
announcement by Finance Minister on 26th
Benefit: Employees’ Provident Fund Regulations
March 2020, EPF scheme provisions.
amended to include ‘Pandemic’ as the reason to allow
non-refundable advance of 75 percent of the amount or Data source: e-Sewa portal of EPFO.
three months of the wages, whichever is lower, from their Agencies needed for access to data
accounts. during audit:
1. EPFO.
Method for audit:
Data level checking through access of e-
Sewa portal
Analytical checks of the documents from
the above-mentioned agencies.

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 8. Support for Senior citizens (over 60 years), Nodal Ministry: Ministry of Rural
Widows and Divyangs: DBT Development (MoRD).
Beneficiaries: 3 crore senior citizens, widows and Information (criteria) source: Scheme
disabled people. These have been identified under announcement by Finance Minister on 26th
National Social Assistance Program (NSAP). March 2020, National Social Assistance
Program (NSAP) scheme guidelines.
Benefit: One time ex-gratia of Rs 1000 paid in two
instalments. Data source: NSAP beneficiary database
under MoRD.
Agencies needed for access to data
during audit:
1. NSAP division (MoRD) / DBT Cell
(MoRD)
Method for audit:
Physical verification at beneficiary level.
Analytical checks of the documents from
the above-mentioned agencies.
1.DBT: Shri C.
Nedunchezhian, Principal
Director of Audit (Industry
& Corporate Affairs), New
Delhi
2.Ministry of Rural
Development
(MoRD):Shri Ashok
Sinha, Principal Director of
Audit (Health, Welfare &
Rural Development), New
Delhi
Guidelines for audit of
DBT-NSAP were issued
recently by the erstwhile
DGACE office in
Feb/March 2020. These
transfers could be included
as scope of the ongoing
audit. However the present
guidelines cover only 6
States. We can plan to
cover all States or a
selection including the 6
States and more.

9. Enhanced benefits under MGNREGS: DBT Nodal Ministry: Ministry of Rural 1.DBT: Shri C.
development (MoRD). Nedunchezhian, Principal
Beneficiaries: Wage earners under MGNREGS.
Director of Audit (Industry
Information (criteria) source: Scheme
Benefits: Wages increased by Rs 20 per day (Rs 182->Rs & Corporate Affairs), New
announcement by Finance Minister on 26th
202). This would lead to additional benefit of Rs 2000 Delhi
March 2020, MGNREGS guidelines.
(20*100 days) annually to each worker.
2.Ministry of Rural
Data source: NREGAsoft database under
Development
MoRD.
(MoRD):Shri Ashok
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 Agencies needed for access to data Sinha, Principal Director of
during audit: Audit (Health, Welfare &
Rural Development), New
1. Department of Rural development
Delhi
Method for audit:
Physical verification at beneficiary level.
Analytical checks of the documents from
the above-mentioned agencies.

10. Benefits to Self Help Groups (SHGs) of Nodal Ministry: Ministry of Rural Shri Ashok Sinha,
women: development (MoRD). Principal Director of Audit
(Health, Welfare & Rural
Beneficiaries: 63 lakh women SHGs. Information (criteria) source: Scheme
Development), New Delhi
announcement by Finance Minister on 26th
Benefits: Limit of collateral free lending increased from
March 2020, National Rural Livelihoods
Rs 10 to Rs 20 lakh.
Mission (NRLM) scheme guidelines.
Data source: Database of NRLM under
MoRD.
Agencies needed for access to data
during audit:
1. MoRD
Method for audit:
Physical verification at beneficiary level.
Analytical checks of the documents from
the above-mentioned agencies.

11. Building and Other Construction Workers Nodal Ministry: Labour departments of the Shri Ashok Sinha,
Welfare Fund: DBT respective states. Principal Director of Audit
(Health, Welfare & Rural
Beneficiaries: 3.5 Crore registered workers of the Welfare Information (criteria) source: Scheme
Development), New Delhi
Fund for Building and Other Constructions Workers. This announcement by Finance Minister on 26th
fund, which has been created under Building and Other March 2020, Building and Other In coordination with
Construction Workers’(BOCW) Welfare Cess Act 1996, Construction Workers’ Welfare Cess Act State AsG.
has funds lying with the BOCW Welfare Boards of the 1996 Some baseline figures were
states operated by the Labour departments.
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Benefits: State Governments to utilise this fund to provide Data source: Labour department of the obtained by DG (UA)
assistance and support to these workers as construction states. recently in another context.
activity has stopped in the aftermath of the pandemic. These figures may be
Agencies needed for access to data
Based on the advisory issued by the Centre, states have requested.
during audit:
transferred amounts ranging from Rs 1,000 to Rs 5,000 to
the bank accounts of construction workers from the Labour department of the states.
BOCW at their disposal. [For eg Delhi transferred Rs Method for audit:
5000, Odisha 1500, Rajasthan Rs 1000 etc.]
Physical verification at beneficiary level.
Analytical checks of the documents from
the above-mentioned agencies.

12. Utilisation of District Mineral Fund:

Benefit: Central govt. has directed the State Govts to Utilisation of funds for different general
utilise the funds available under District Mineral Fund and specific purposes related at the
(DMF) for supplementing and augmenting facilities of discretion of the State Governments.
medical testing, screening and other requirements in
connection with preventing the spread of COVID-19
pandemic as well as treating the patients affected with this
pandemic.

II. PM KISAN Yojana:

 Pradhan MantriKisanSammanNidhiYojana Nodal Ministry: Ministry of Agriculture Shri Amitabh Prasad,

is a Central Sector scheme based on DBT and Farmer’s Welfare Principal Director of Audit
to farmers. (Agriculture, Food &
Information (criteria) source: PM
Water Resources), New
 Purpose: It aims to supplement the financial KisanYojana scheme guidelines. Delhi
needs of the Small and Marginal Farmers Data source: Beneficiary database
(SMFs) in procuring various inputs to (containing list of beneficiaries, payment
ensure proper crop health and appropriate information etc) maintained by the
yields. Department of Agriculture, Cooperation
 Eligibility: SMFs landholder farmer family and Farmers Welfare.
which is defined as “a family comprising of Agencies needed for access to data
husband, wife and minor children who during audit:

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 collectively own cultivable land upto2 1. DBT cell in Department of
hectare as per land records of the Agriculture, Cooperation and Farmers
concerned State/UT”. Welfare.
 This eligibility is subjected to certain Method for audit:
exclusion criteria based on higher Physical verification at beneficiary level.
economic status such as farmer families
having one or more holders of (current or Analytical checks of the documents from
ex) constitutional posts/MPs/MLAs/ the above-mentioned agencies.
Mayors/PSEs, Institutional land holders,
Persons paying income tax etc.
 Based on Agriculture census 2015-16 data
for 2018-19, the total number of eligible
beneficiaries for 2018-19 were estimated at
12.50 crores.
 Benefits under the scheme: Direct payment
of Rs. 6000 every financial year
transferred in three equal installments of
Rs. 2000 each, every four months, into the
Aadhar ceded bank accounts of eligible
landholding SMFs families.

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III. Jan DhanYojana:

Jan DhanYojana: Shri C. Nedunchezhian,

Principal Director of Audit
 Pradhan Mantri Jan-DhanYojana (PMJDY) under Nodal Ministry: Ministry of Finance (Industry & Corporate Affairs),
the National Mission for Financial Inclusion was Information (criteria) source: New Delhi
launched on 28th August 2014. Scheme details by Department of
.
 Purpose: It envisages universal access to banking Financial Services.
facilities with at least one basic banking account Data source: Beneficiary database of
(Zero balance account) for every household to Jan DhanYojana under Department of
ensure access to financial services in an affordable financial services.
manner. The account facilitates receiving DBT
benefits under various schemes. In 2018 the focus Agencies needed for access to data
was changed from opening accounts for “every during audit:
household” to “every adult”. 1. DBT cell in Department of
Financial services.
 In addition to access to financial services, to
facilitate financial inclusion, the scheme also aims Method for audit:
at financial literacy, access to credit, insurance and Physical verification at beneficiary
pension. level.
 Benefits: Analytical checks of the documents
o Zero balance account (minimum balance from the above-mentioned agencies.
requirements applicable only on requesting
cheque books)
o Overdraft (OD) facility uptoRs 10,000.
o Accidental insurance cover of Rs 2 lakh and Life
cover of Rs 30,000.

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IV. Public Distribution Scheme (PDS):

Public Distribution Scheme (PDS): Shri Amitabh Prasad,

Principal Director of Audit
 It is an important element of ensuring Food Nodal Ministry: Ministry of (Agriculture, Food & Water
security under National Food Security Act, Consumer Affairs, Food and Public Resources), New Delhi
2013. Distribution.
 It is operated jointly by the Centre and the Information (criteria) source:
States in which food grains are distributed to Scheme announcement
th
by Finance
the beneficiaries at affordable prices through Minister on 26 March 2020
the network of more than 4 lakh Fair Price Data source: Database (Containing
Shops (FPSs). details such as PDS beneficiaries,
 Responsibility of the Central govt.:The ration card details and monthly grain
Central Government, through Food disbursement to beneficiaries etc.)
Corporation of India (FCI), has the maintained by State Food and Civil
responsibility of procurement (at MSP), supplies departments.
storage, transportation and bulk allocation of Agencies needed for access to data
food grains to the State Governments. during audit:
 Coverage: The Act legally entitles upto 75% 1. State Food and Civil supplies
of the rural population and 50% of the urban departments. (In Rajasthan, DoIT
population to receive subsidized food grains maintains the PDS data on behalf
under Targeted Public Distribution System of Food and Civil Supplies
(TPDS). About two thirds of the population department. Data for PA on PDS
therefore is covered. Out of maximum was provided by DoIT)
coverage of 81.35 crore, around 80 crore
persons have been covered under NFSA at Method for audit:
present. Physical verification at beneficiary
 Eligibility: State-wise coverage is determined level.
by using the NSS Household Consumption Analytical checks of the documents
Survey data for 2011-12 which determines the from the above-mentioned agencies.
coverage for each state. Within the coverage
under TPDS determined for each State, the
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 work of identification of eligible households is
to be done by States/UTs based on their own
criteria.

TPDS coverage in a state = Antyodaya Ann Yojana (AAY)

households [identified by states as per AAY guidelines) +
Priority households [identified by states as per their own
guidelines].
 DBT under PDS: It is an optional feature
based on consent of states/UTs. Under this,
NFSA is implemented in cash transfer mode by
which cash equivalent of subsidy is
transferred directly into the Bank accounts of
eligible households to enable them to purchase
food grains from open market.
 DBT in PDS is operational in the UTs of
Chandigarh, Dadra and Nagar Haveli and
Puduchery. [In addition, many states are using
Aadhar enabled authentication at the FPSs
for weeding out duplicate and bogus ration
cards – The central government classifies it as
Type II DBT scheme.*].
 Benefits:
o AAY households = 35 kg of food
grains per family per month,
o Priority households = 5 kg per person
per month.

* Side Note: GoI classifies DBT Schemes in 3 categories and has developed distinct Standard
Operating Procedures (SOP) for them:
I. Cash transfer to individual beneficiary [ SOP I ] under various schemes : 3 routes
i. Directly to beneficiaries (from Consolidated Fund of India),
ii. Through State Treasury Account to beneficiaries (from State Consolidated Fund) and
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 iii. Through any Implementing agency (as appointed by Centre/State Governments) to
beneficiaries
II. In-kind transfer to individual beneficiary [SOP II]: In-kind benefits given by the Government
to individuals through an intermediate agency e.g. PDS.
Other transfers [ SOP III]: Transfers made in the form of honorariums, incentives etc. to community
workers and NGOs, etc. who are the enablers of government schemes for successful implementation
of the schemes. For e.g. ASHA workers under NHM, Aanganwadi workers under ICDS, teachers in
Aided School, Sanitation staff in ULBs etc.

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V. Atmanirbhar Bharat Abhiyan package :

 The Self-Reliant India package, announced on 12 May Shri Ashok Sinha, Principal
2020, includes the previous steps taken for COVID relief Director of Audit (Health,
such as the PM GaribKalyanYojana (PMGKY) launched Welfare & Rural
in March 2020. Development), New Delhi
 This package includes three types of announcements:
a) Extension of measures announced in PMGKY.
b) New DBT measures for directly benefiting the
individual beneficiaries.
c) New Non-DBT measures such as policy reforms,
legislative reforms, defence related initiatives etc.

A. Extension of measures announced in PMGKY:

1. Extension of the EPF contribution (Sr. No. 6 in I)
for 3 more months. For those not covered by this
scheme, the statutory PF contribution (both Covered under Sr. No. 6 in “I”
employer and employee) will be reduced to 10%
from 12% (except CPSEs and SPSEs).
2. Other features such as Insurance coverage for
Health sector workers continue as such.

B. New DBT measures:

1. Micro credit facility for street vendors : PM Nodal Ministry: Ministry of Ministry of Housing and
SVANidhi scheme: Housing and Urban Affairs Urban Affairs
 A central sector scheme providing (MoHUA). (MoHUA):Ms. Rina
affordable collateral free working capital Akoijam, Principal Director
Information (criteria) source: PM
loan of uptoRs 10,000 to help street vendors of Audit (Infrastructure),
SVANidhi scheme guidelines by
resume work and earn livelihood. New Delhi
MoHUA, Street Vendors
 Loan can be applied online (SVANidhi (Protection of Livelihood and
portal) through Aadhar linked mobile. The Regulation of Street Vending) Act
loan is 2014 and its rules.
 repayable in monthly instalments in the
tenure of one year. On timely/ early Data source: PM SVANidhi web
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 repayment of the loan, an interest subsidy portal being
@ 7% per annum will be credited to the developed by SIDBI.
bank accounts of beneficiaries.
 SIDBI would act as the Implementing Agencies needed for access to
agency. data during audit:
1. MoHUA
2. SIDBI
Method for audit:
Physical verification at beneficiary
level.
Analytical checks of the documents
from the above-mentioned
agencies.

2. Free food grains to migrants:
 Eligible beneficiaries: Approximately 8
Crore migrant labourers, stranded and
needy families, who are not covered under
NFSA or State scheme PDS cards.
 Benefits: 5 Kg of food grain per person
and1 kg of gram/dal per familyfree of cost
for the months of May and June.
 How it was implemented?
o Additional allocation of food grains
to States by Centre apart from the
NFSA allocation.
o Complete operational freedom to
State Governments in distribution
and they were free to distribute this
additional ration to anyone who did
not possess any ration card.
Nodal Ministry: Ministry of Shri Amitabh Prasad,
Consumer affairs, Food and Public Principal Director of Audit
Distribution. (Agriculture, Food & Water
Resources), New Delhi
Information (criteria) source:
Scheme announcement by Finance
Minister on 16th May 2020.
Data source: State Governments.
Agencies needed for access to
data during audit:
State Food and Civil Supplies
Department.
Method for audit:
Physical verification at beneficiary
level.
Analytical checks of the documents
from the above-mentioned
agencies.

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 3. Reduction in cross subsidy for electricity Yet to be operationalized. Ms. PrachiPandey, Principal
consumers: Director of Audit (Energy),
 Electricity (amendment) bill 2020 to New Delhi
propose subsidy in tariffs of electricity to be
given by the state government into the
account of the consumers maintained by the
Distribution companies through DBT.

C. New Non-DBT measures:

1. The borrowing limits of state governments Yet to be operationalized.
increased from 3% to 5% of Gross State Domestic
Product (GSDP) for the year 2020-21.
2. A new PSE policy to be introduced with plans to
privatise PSEs, except the ones functioning in
certain strategic sectors.
3. All businesses (including MSMEs) to be provided
with collateral free automatic loans of up to three
lakh crore
rupees.
4. A fund of funds with a corpus of Rs 10,000 crore to
be set up for MSMEs to provide equity funding.
5. To protect Indian MSMEs from competition from
foreign companies, global tenders of up to Rs 200
crore will not be allowed in government
procurement tenders.
6. Farmers will be provided institutional credit
facilities at concessional rates through Kisan Credit
Cards.
7. Agri Infrastructure Fund of one lakh crore rupees
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 will be created for development of agriculture
infrastructure projects at farm-gate and aggregation
points.
8. One Nation One Card: Migrant workers will be
able to access the Public Distribution System
(Ration) from any Fair Price Shop in India by
March 2021 under the scheme of One Nation One
Card.
9. Auctions will be conducted for allocation of coal
mines to start commercial coal mining.
10. PM eVidya will be launched for multi-mode access
to digital/online education.
11. Other measures such as increased investment in
health infra, measures taken by RBI such as
reduction of CRR, changes in MSME act etc.

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