Indira Awas Yojna
A flagship scheme for fulfillment of housing
needs of the rural poor population, it aims at
helping rural people below the poverty-line
(BPL) belonging to SCs/STs, freed bonded
labourers and non-SC/ST categories in
construction
of
dwelling
units
and
upgradation of existing unserviceable kutcha
houses by providing assistance in the form of
grant.
Diversion of fund
The cases of diversion of funds of IAYDiversion of funds from IAY (General) fund to
IAY (Kaalazar) fund
IAY (Flood) package
IAY (PM) package
IAY (Naxal) package and vice-versa
The cases of utilization of IAY funds towards wall
painting, preparation of BPL list and organization
of camps etc. have also been noticed.
Blockage of fund
• Cases of blockage of IAY fund for more than
one year.
IAY assistance to families having
already Pucca houses
• In column 2 of BPL list/permanent IAY wait list
if any beneficiary has 3 or 4 marks it means he
already possesses pucca house and not
eligible for IAY assistance. It has been found
that IAY assistance has been given to such
beneficiaries who have 3 or 4 marks.
Creation of additional burden due to
delayed sanction of IAY assistance
• The rates of IAY assistance during the years are as
follows:
Prior to the year 2008- ` 25000/- ( ` 24000 + ` 1000)
During 2008-10- ` 35000/- ( ` 24000 + ` 11000)
During 2010 onwards- ` 45000/- ( ` 30000 + ` 15000)
• The annual target of IAY houses is fixed DRDAs wise by
the Centre. All targeted houses are to be sanctioned in
that year. If some houses are not sanctioned in that
year then the rate of assistance payable would be
prevailing rate of the year in which IAY assistance is
sanctioned and paid. In that case extra liability is
created.
Double payment
• Cases of double payment of assistance to the
beneficiaries have also been noticed during
audit. The cases may be of following nature:
• Beneficiaries having different names but same
BPL number.
• Beneficiaries having same name and same BPL
number.
Excess payment
• Cases of excess payment of assistance to
beneficiaries than requisite rate.
Non- construction of houses by
beneficiaries
• Cases of non-construction of houses by
beneficiaries even after receipt of both
installments of assistance.
Irregular sanction of IAY to noneligible persons
• The IAY assistance is payable to the
beneficiaries strictly lying in BPL list. In case of
fire victim beneficiaries the payment of
assistance is payable from the list approved
and sent by the District Magistrate.
If any beneficiary does not lie in the above list,
it would be the case of irregular sanction of
IAY.
Non release of 2nd installment to
beneficiaries
• Cases of year wise non release of 2nd
installment to beneficiaries (especially from
more than two years) have been noticed
during audit. Non completion of construction
of dwelling units due to non-release of 2nd
installment defeats the purpose of the scheme
Other Schemes running in Block
Offices
(i) Kabir Anthesti Yojana-The funds under this
scheme is transferred from Block to gram
panchayats. The amount is remitted to the
beneficiaries at panchayat level and vouchers
are kept in Block office. Under this scheme, a
sum of ` 1500/- is paid to beneficiary coming
in BPL list for funeral on death of his family
member.
(ii) Diesel grant- In this scheme amount is paid
on less rainfall. The Block Agriculture Advisor
prepares beneficiary wise list of cultivable
land which is approved by Block Agriculture
Officer and submitted to Block office. The
amount to be paid per acre is decided by the
Government from time to time.
• The amount is to be paid to beneficiaries is
front of Vigilance and Supervision Society.
(iii) Kanya Vivah Yojana- In this scheme, a sum of `
5000/- is paid to beneficiary having rural girls of
marriageable age for marriage on production of
invitation card duly attested by the Mukhiya and
Panchayat Sachiv. The other documents attached
to the invitation card are:
• Marriage Registration Certificate
• Name in BPL list/Income Certificate (` 60000/- per
year)
• Declaration of both parties regarding non
receiving/paying of dowry
• In this scheme amount is paid through cheque in
the account of marriageable girl.
(iv) Different pension schemes
• Indira Gandhi Rashtriya Vridha Awastha Pension- In this
scheme amount of ` 200/- per month is paid to persons
beyond sixty years of age and coming under BPL list.
• Laxmi Bai Social Security Pension- In this scheme widows
between age 21 years to 39 years, whether they belong to
BPL list or possess income certificate (` 60000/- per year) is
paid ` 300/- per month on production of death certificate of
her husband.
• Widow Pension- In this scheme widows between age 40
years to 60 years, whether they belong to BPL list or
possess income certificate (` 60000/- per year) is paid `
300/- per month on production of death certificate of her
husband.
• Disability Pension- In this scheme beneficiaries with more
than 40% physical disability (whether they belong to BPL
list or not) are paid ` 300/- per month.
(v) Scholarship Scheme- This scheme is implemented
through Block Welfare Officer (from 2012-13 by Block
Education Extension Officer. In this scheme the Head
master of schools furnishes a list of students of to the
Block Office under the following categories• Scheduled caste
• Scheduled tribe
• Extremely backward class
• Backward class
• Disabled
• Minority
• The amount is paid as per the list by the Government
mostly through organizing camps.
(vi) Fencing of Graveyard- On receipt of public
application for fencing of graveyard. DM/DDC
orders for checking the available land and
preparation of estimate for fencing.
• The above mentioned information obtained
by Circle Officer and estimate prepared by the
Junior Engineer of the block is sent to DRDA
office from where fund for construction of
the same is released.
• After the construction, the related files and
measurement book is to be kept in the Block
office.
(vii) Non-deposit by Nazir /credit not traceable
in BankIn Block Offices amount received through
Nazir Receipts were not found deposited by
Nazir in treasury/ bank accounts.
BASIC RECORDS/REGISTERS
Allotment Register- Each DDO has to maintain details
of allotment in a register in BTC Form-10, in which he
has to enter details of each bill/cheque presented to
treasury against it. The amount of bill/cheque must be
progressively deducted from the allotment. (BTC-107)
CASH BOOK
• DDO has to ensure maintenance of cash
book and subsidiary cash books
• Each transaction has to be entered in cash
book and to be certified by the DDO in token
of checks exercised
• Cash Book and Subsidiary Cash Books are to
be balanced and closed each day, the totals
and balance to be initialed by DDO
• At the end of each month DDO has to check
closing balance of Cash Book and subsidiary
Cash Book and cause to prepare the
statement of expenditure for the month for
onward submission to the department
through their controlling officer
Each DDO will verify the accounts reflected in
cash book and subsidiary cash book with
monthly account of treasury and will cause to
make entry of TV Number and date against
the bills passed.
Bank Reconciliation Statement(BRS)
• If the transaction is carried out through bank
account, the DDO has to reconcile the
balance of cash book and bank account at the
end of each month. In case of difference he
shall cause to prepare a bank reconciliation
statement explaining the differences.
ABSTRACT CONTINGENT BILL
• Abstract Contingent Bill- Contingent charges
requiring countersignature after payment
may be drawn on ‘Abstract Bill’ in BTC Form26. Such bills do not contain the details of
charge and presented before treasury without
any supporting voucher. The Drawing Officer
has to submit detailed bill in respect of
amount drawn through AC Bills.
Detailed Contingent Bill
• Detailed bill should be prepared in BTC Form27 and should bear heading ‘Not payable at
Treasury’. The sub-vouchers included and the
amount charged in the bill must be agreed
with the amount actually drawn from the
treasury. The detailed bill shall be
accompanied by sub-vouchers above Rs. 5000.
In no case submission of DC bill be delayed
beyond the 6 months.
BY- RANJAN KUMAR
Sr. Audit Officer