SRINAGAR: The Comptroller and Auditor General of India (CAG) has identified significant planning, documentation and financial management deficiencies in road projects funded under the National Bank for Agriculture and Rural Development (NABARD) in Jammu and Kashmir, including the execution of 45 works without Master Plans and the diversion of Rs 3.09 crore to other projects.
The audit also found that 300 of the 310 Detailed Project Reports (DPRs) examined lacked the prescribed maps showing geographical information system (GIS) locations. In addition, only Rs 974.74 crore, or 49 per cent, of the Rs 1,974.98 crore released under NABARD during 2018-19 to 2022-23 had been spent, according to the report.
The audit covered projects sanctioned under the Rural Infrastructure Development Fund (RIDF). Of 1,350 projects approved between 2012-13 and 2022-23, the CAG selected 348 projects executed during 2018-23 across 24 divisions in 10 districts for sampling. DPRs for 310 projects were made available to the auditors, while 309 projects underwent detailed scrutiny.
The report found that 45 road works had been taken up without preparing Master Plans, undermining the objective of developing an optimal road network.
According to the Jammu and Kashmir Economic Survey 2023, rural, village and district roads accounted for 38,710 km, or 94 per cent, of the Union Territory’s total road length of 41,140 km.
The department told auditors that projects were selected primarily in response to urgent public demands and recommendations from district administrations, MLAs, panchayati raj institutions and field staff. It added that mapping through the JKPWDOMS portal would facilitate the preparation of a comprehensive Master Plan.
The CAG observed that the response did not explain why projects had been executed without Master Plans between April 2018 and March 2023.
Deficiencies in project reports
The audit highlighted shortcomings in project planning and technical documentation. DPRs for 38 of the 348 sampled projects were unavailable in the records, while 300 of the 310 reports examined, amounting to about 97 per cent, lacked the required GIS-based location maps.
The reports also lacked reliable data for calculating the Benefit-Cost Ratio (BCR). Instead, road and building divisions relied on estimated or self-assessed figures. Executive Engineers acknowledged that calculations were based on approximate information concerning population, road length and vehicle operating costs.
Certificates confirming compliance with earthquake zonal regulations were also unavailable for the 310 sampled projects, despite Jammu and Kashmir’s exposure to high seismic risk, including Seismic Zone IV and above.
In another 32 projects involving multiple road links, the DPRs did not specify the proposed length of individual links. The omission prevented auditors from verifying whether the lengths measured on the ground corresponded with the roads proposed and approved.
Projects proceeded amid forest clearance issues
The CAG cited cases in which projects were sanctioned or taken up without mandatory clearances being secured in advance.
In Udhampur, the Rs 4.20-crore Lali Dabbar-Tote Phase-3 road project was sanctioned while forest clearance for Phase-2 was still pending. Phase-3 was allotted in November 2022 without ensuring that the preceding phase had been completed. Only 5 per cent of the work had been completed against expenditure of Rs 12.62 lakh.
In Jammu, the Kathar Bridge-Ball Saroh road project was sanctioned again despite unresolved forest clearance issues. An earlier phase had been abandoned after 1.175 km was constructed at a cost of Rs 2.15 crore because the alignment involved forest land.
The project was subsequently sanctioned in 2022-23 at an estimated cost of Rs 6.85 crore without establishing the status of the required clearance. Tenders were invited in June 2023 before forest clearance was obtained. Approval was eventually received in November 2023, delaying execution.
Low expenditure and financial irregularities
The audit found that expenditure against NABARD releases remained low during the five-year period from 2018-19 to 2022-23. Of the Rs 1,974.98 crore released, Rs 974.74 crore was utilised.
In 21 of the 24 sampled divisions, utilisation fell below 50 per cent in certain years, ranging from 1 to 49 per cent.
The CAG also found that 11 divisions had spent Rs 1.68 crore on wages, furniture and biometric equipment in violation of government instructions governing contingency charges.
In addition to the Rs 3.09 crore diverted across 15 road projects in six divisions, another Rs 1.33 crore was spent on components outside the approved scope of DPRs in 14 projects, contrary to prescribed requirements.
The department attributed low expenditure to delays in obtaining forest clearances, land disputes, court cases, tendering difficulties, compensation issues, shifting of utilities, difficult terrain, shortages of raw materials and adverse weather.
Regarding the diversion of funds, it said the cases related to legacy issues from a period when system-based financial controls were not fully operational. The department added that the introduction of BEAMS, JKPaySys, Treasury Net and JKPWDOMS had since made such diversions technically impossible.
