A Comptroller and Auditor General's (CAG) audit report revealed that Uttar Pradesh's 20 forest divisions made fraudulent payments of Rs 1.37 crore for various works by mentioning false registration numbers of vehicles on which work was claimed to have been completed. The registration number of vehicles for which payments were made in the name of tractors and excavators was discovered to be registered as motorcycles, jeeps, scooters, mopeds, and so on, according to the audit report for the fiscal year ending March 2020.
The report, obtained by news agency PTI, was recently tabled in the Uttar Pradesh Assembly and highlighted "fraudulent payment against plantation work" by the Department of Environment, Forest, and Climate Change, among other state government organs.
According to the CAG, the Uttar Pradesh government requires payments to contractors for work or supplies to be made only by the divisional officer or an authorised subordinate officer, citing rules.
It stated that no payment should be made until an authorised officer has accepted the correctness of the claim in terms of quantities and rates, as well as the quality of work or supply and other necessary factors.
"A test-check by Audit (December 2020) of monthly vouchers of payment for various works in 20 Forest Divisions' revealed that the Divisions had executed work of digging pits and trenches, soil work, transportation of saplings, cow dung, brickworks, watering of plants, etc., for plantation and conservation purposes by using tractors and JCB excavators on contracts," according to the report.
"The payment vouchers contain details such as the name of the contractor to whom payment was made, the registration number of the tractor or JCB, etc., through which the works were executed, the details of the works executed, the rates and amount paid against executed works, and so on," the report stated.
However, it was added that the audit checked the registration numbers of the tractors or JCBs mentioned in the payment vouchers against the Uttar Pradesh transport department's records.
According to the CAG report, it was discovered that the vehicle registration numbers indicated in the payment vouchers, against which the divisional forest officer made payments, were registered as vehicles other than tractors and excavators, such as motorcycles, jeeps, scooters, mopeds, and so on.
"Thus, the works for plantation and conservation purposes, claimed to have been done under vouchers with false tractors or JCBs' numbers, had actually never taken place," it stated. "The payment of Rs 1.37 crore involved in 1,058 vouchers made to the contractors or individuals was prima facie fraudulent, and the amounts so claimed tantamount to embezzlement."
The audit reported the issue to the Principal Chief Conservator of Forests (PCCF) (in December 2020 and March 2021).
The PCCF accepted the audit observation and initiated disciplinary action against the delinquent officials in its response in January 2021, the CAG said, adding that the works were actually completed while the incorrect vehicle numbers were posted.
Furthermore, the PCCF stated that an inquiry had been established under the supervision of senior officers at the headquarters for physical verification and checking of records.
"While appreciating the PCCF's response, the audit believes that, given the serious nature of the infraction, appropriate and timely action by the government against the responsible officials for fraudulent payments and dereliction of duty is required," the CAG stated.
“Further, the government may conduct a comprehensive examination of all vouchers of the concerned years in these Divisions for detecting similar fraudulent payments as Audit conducted a test to check for only selected few months in 20 Divisions,” it said in the report.
In its reply in January, the government had said the 14 officials had been suspended, 137 charge-sheeted, and 44 officials had either retired or died while disciplinary proceedings against the remaining were under process, the report added.
(With Inputs From PTI)