PA on Public Health Infrastructure and Management of Health

Services in the State

Justification:
Health expenditure of the State is less than the target fixed in National Health policy 2017
Various health indicators of the State below the national average
Odisha stands at 19 among the larger 21 States on overall performance in terms of health indices
as per NITI Aayog Report (June 2019)
Glaring gaps in availability of healthcare infrastructure, manpower, drugs and equipment in
healthcare facilities
Scope of the Audit:
Audit period: 2016-17 to 2021-22
Sampled units: Department and Directorates:10, Medical College Hospitals: 2: District
Hospitals: 7, Community Health Centres: 14, Primary Health Centres: 14
Examination of records and analysis of data, Joint physical inspection, Patients satisfaction survey
Target: Winter session 2022
PA on Public Health Infrastructure and Management of Health Services in
the State

Audit Objective:
Adequacy of funding for health care services in the State
Availability and management of health care infrastructure
Availability of drugs, medicines, equipment and other consumables to meet the requirement of
the people
Availability of necessary human resources (doctors, nursing, para medics, etc.) at all levels;
Adequacy and effectiveness of the regulatory mechanisms for ensuring quality health care
services provided in the public/private health care facilities;
Whether State spending on health has improved the health and wellbeing conditions of people
as per SDG

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 AIPA on Pre & Post Matric Scholarship Schemes for SCs/STs/
Minorities and NSAP
Justification:
The Topic was sponsored by the Office of the Principal Director Audit (Health, Welfare and Rural
Development), New Delhi to take up Audit by this Office.
Scope of the Audit:
The proposed audit will cover the period from 2017-18 to 2020-21.
The audit will involve scrutiny of all electronic/ paper records and other evidence pertaining to
Pre-Matric scholarships at 8 Districts, 80 educational institutions and 1600 applications for Pre
Matric scholarships.
Scope for NSAP- To be covered 8 Districts, 16 blocks, 32 G.P.s and 160 beneficiaries @ 5 in each
G.P.

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 AIPA on Pre & Post Matric Scholarship Schemes for SCs/STs/
Minorities and NSAP

Audit Objective:
Whether the Scheme was planned efficiently to cover all the eligible and to exclude ineligible
beneficiaries?
Whether overall financial Management of the Scheme ensured timely availability and release of
funds to the implementing agency for disbursal to the benficiaried?
Whether the scheme was implemented effectively in a timely manner?
Whether effective control mechanisms and robust IT systems existed for monitoring the
Scheme?

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 DCA on ‘Mukhya Mantri Sadak Yojana’

Justification:
Mukhya Mantri Sadak Yojana is intended to provide all-weather roads to unconnected
habitations which are covered under the Pradhan Mantri Gram Sadak Yojana or any other
scheme.
Expenditure of ₹ 1637 crore since its inception from 2014-15.
No specific audit on the scheme in the last five years.
Due to its socio-economic impact, the findings will attract the attention of legislature, media
and general public.
Scope of the Audit:
Period to be covered : 2017-18 to 2021-22.
Units to be covered : Rural Development Department, Engineer in Chief, Rural Works and 10
Works Divisions under the Rural Development Department.
 DCA of ‘Mukhya Mantri Sadak Yojana’

Audit Objective:
Whether planning for selection of road projects was in compliance with the scheme guidelines?
Whether adequate and timely release of funds for road projects was ensured?
Whether road projects were executed in accordance with stipulated provisions and contractual
terms and in an economic and efficient manner ?
Whether the quality control, supervision and monitoring mechanism are adequate and
effective ?

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 DCA on “Revision of Market Value Guidelines for
urban plots and buildings in Odisha State”
Justification:
 Stamp Duty and Registration Fee arising from registration of documents by Sub-Registrars across the
State under the Inspector General of Registration, Odisha is one of the major sources of revenue for
the State Government.
 Non-compliance with Odisha Stamp Rules 2001, which have provisions for revision of Market Value
Guidelines for urban plots and buildings in Odisha State, results in the material risk of
undervaluation of market value of urban properties and hence, material risk of leakage of
Government revenue.
 Instances of non-compliance with the Rules have been noticed during field audit conducted at Sub-
Registrar Offices having jurisdiction in urban areas, during 2021-22.
 Audit observations related to non-compliance with the Rules for revising Market Value Guidelines
have not been previously included in the CAG’s Audit Reports, as the focus has been non-compliance
with the Market Value Guidelines themselves.

Scope of Audit:
 Period from 2017-18 to 2021-22 proposed to be covered.
 Office of Inspector General of Registration, Odisha and 14 Sub-Registrar Offices proposed to be covered, which
have jurisdiction over the main urban areas in the State.
 DCA on “Revision of Market Value Guidelines for urban plots and
buildings in Odisha State”

Audit Objectives:
 Whether District Level and Sub-District Level Valuation Committees for revision of Market
Value Guidelines have been constituted in compliance with Rule 37 of the Odisha Stamp
Rules 2001.
 Whether the Valuation Committees were provided the information and data required for
revision of Market Value Guidelines for urban plots and buildings as specified in Form 5
and Form 7 of the Odisha Stamp Rules 2001.
 Whether the Valuation Committees analysed and revised the Market Value Guidelines for
urban plots and buildings in compliance with Rules 38 and 39 of the Odisha Stamp Rules
2001.
 Whether in case of reported undervaluation or in case of sudden change of value of urban
properties, Special Revision of Market Value Guidelines was carried out in compliance with
Rule 44 of the Odisha Stamp Rules 2001.
 IT Audit- “Implementation of iFMS in the State”
Justification:
iFMS is the information system developed by the Directorate of Treasuries and Inspection, Finance
Department, GoO to cover the business processes from budget to accounts for the State Government.
iFMS was/ is being implemented in two phases- iFMS 1.0 (2013-2018) and iFMS 2.0 (IFMS 2018-2025)- by
M/s TCS Limited as the software vendor.
IS Wing and ER Wing, HQ Office have communicated that there shall be phased audit coverage of iFMS in
the CAG’s Audit Reports. The previous coverage was included in the CAG’s Audit Report for 2015-16, when
implementation of iFMS 1.0 was still at nascent stage.
Deficiencies in internal controls related to generation of Sanction Orders and processing of Bills through
iFMS have been included in the Inspection Reports for 2019-20 and 2020-21.
Scope of Audit:
Period from 2017-18 to 2021-22 shall be covered.
Coverage: Finance Department (Government of Odisha), Directorate of Treasuries and Inspection, and
selected Treasuries and DDOs.
Six selected modules of iFMS Budget and Decision Support System, Sanction Orders, Bills, Integration with
Works Accounts Management System, Integration with Human Resources Management System and
Teachers’ Provident Fund- in line with phased audit coverage recommended by IS Wing.
 IT Audit - “Implementation of iFMS in the State”

Audit Objectives:
 Whether governance mechanism for implementation of iFMS was effective in
monitoring its progress.
 Whether the six selected modules have been implemented on time.
 Whether the six selected modules were implemented in compliance with applicable
provisions of Odisha Treasury Code, Odisha General Financial Rules, executive
instructions and System Requirements Specification documentation.
 Whether the following four support functionalities- Disaster Recovery, Consultancy
Services, Maintenance and Change Management, Asset management- have been
implemented as per contractual provisions.
 DCA on ‘Utilization of funds received by PRIs from
DMF Trusts’
Justification:
The funds have been transferred by mining companies to the District Mineral Foundation Trusts
in compliance with the Mines and Minerals (Amendment) Act, 2015.
The main objective of utilization of DMF funds is towards development of local area and for
local population, in view of the potential adverse impact and environmental degradation caused
due to mining activity.
DMF Trusts transfer funds to implementing agencies such as PRIs, towards identified projects
which have been approved.
This audit proposes to examine the end utilization of funds received by PRIs from the DMF
Trusts. Deriving assurance that utilization of these funds towards the intended objectives of
development and public welfare, is of vital public interest.
Scope of the Audit:
Period to be covered : 2019-20 to 2021-22.
Units to be covered : Eight Zilla Parishads (District level) and 24 Panchayat Samitis (Block level)
 DCA on ‘Utilization of funds received by PRIs from
DMF Trusts’

Audit Objective:
Whether the funds were utilized for the approved projects, with no diversion of end use ?
Whether the procurement of goods, services and works as part of these projects was made in
compliance with extant Rules and executive instructions?

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 DCA on ‘Utilization of funds received by PRIs as FC Grants ’

Justification:
These funds are intended for creation of basic amenities for rural people.
During the year 2016-17 to 2020-21, ₹ 9580 crores have been received by the PRIs of the State.
Irregularities or shortcomings in utilization of the scheme will highlight issues related to efficacy
and functioning of the local self-governments.
Scope of the Audit:
Period to be covered : 2019-20 to 2021-22.
Units to be covered : Eight Zilla Parishads (District level) and 24 Panchayat Samitis (Block level)
 DCA on ‘Utilization of funds received by PRIs as FC Grants ’

Audit Objective:
Whether conditions linked to the timely release and utilization of grants were fulfilled ?
Whether planning to provide basic services to rural people; was adequate and prepared on basis
of bottom-up needs ?
Whether projects were sanctioned and executed in compliance with operational guidelines?

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 DCA on ‘Implementation of Gopabandhu Gramin Yojana’

Justification:
Funds are intended for providing basic infrastructural facilities in rural areas such as electricity,
roads and water .
Expenditure of Rs 2040 crore since its inception from 2014-15.
Being basic to the socio-economic development, any shortcomings in utilization of the scheme
will have adverse impact on development.
Due to its socio-economic impact and visibility, important to derive assurance that the scheme
is being implemented as intended.
Scope of the Audit:
Period to be covered : 2019-20 to 2021-22.
Units to be covered : Eight Zilla Parishads (District level) and 24 Panchayat Samitis (Block level)
 DCA on ‘Implementation of Gopabandhu Gramin Yojana’

Audit Objective:
Whether project plans were prepared in compliance with scheme guidelines.
Whether projects were sanctioned in compliance with scheme guidelines and executive
instructions.
Whether the projects were executed economically, efficiently and in an effective manner.

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DCA on ‘Department’s oversight on GST Payments and
Return Filing’
Justification:
 This Audit is intended to be taken up for evaluation of
• Tax compliance of the taxpayers under the State jurisdiction of Odisha
• Adequacy and effectiveness of the return scrutiny procedure by the
Departmental Field Formations
• Department’s oversight to comply with the control mechanism envisaged
for the tax compliance and return scrutiny
 This Audit is being monitored and supervised by GST Wing, HQ Office and
being conducted across all States in India.
Scope of Audit:
 Audit coverage for the topic has been proposed for scrutiny of returns filed
during the period from July 2017 to March 2018 along with review of the
State GST Circle level activities in relation to scrutiny of returns for the period
from 2017-18 to 2020-21.
 In the State of Odisha, list of 351 return data (65-Detailed Audit and 286-
Limited Audit) pertaining to 38 CT & GST Circles under the Commissionerate
of CT & GST, Odisha have been selected by HQ Office, for coverage.
 DCA on ‘Department’s oversight on GST Payments and
Return Filing’

Audit Objectives:
To provide assurance on the adequacy and effectiveness of the systems and
procedures of compliance by the Department.
Whether the rules and procedures are designed to secure an effective check on tax
compliance.
Whether the scrutiny procedures and other compliance functions of the
Departmental field formations are adequate and effective.
 DCA on ‘GST Registrations’

The Subject Specific Compliance Audit on ‘Registration’

will be taken up during AAP 2022-23, as communicated
by GST Wing, HQ Office, with audit conducted across all
States in India.

Field audit will be taken up after receipt of Audit

Implementation Guidelines, Audit Design Matrix and
Sample for Odisha State, from GST Wing, HQ Office.