Current Affairs

CAG report exposes fund irregularities in post Amphan relief works

Source:The Hindu ↗

কেন এটি গুরুত্বপূর্ণ

WBCS Prelims frequently tests Constitutional bodies like the CAG (Articles 148-151) and their auditing roles. Additionally, questions regarding disaster management institutions and cyclones affecting West Bengal (such as Bulbul and Amphan) are common themes in the geography and governance sections.

সারসংক্ষেপ

A recent Comptroller and Auditor General (CAG) report has highlighted serious irregularities in the West Bengal government's execution of relief and restoration works following Cyclone Amphan in 2020. The discrepancies include overstated damage assessments, multiple disbursements, and the utilization of outdated beneficiary lists for house-building grants. West Bengal had requested central assistance from the National Disaster Response Fund (NDRF), but the CAG found structural issues in how relief funds, including those routed through the State Disaster Response Fund (SDRF), were managed.

মূল বিষয়

  • A CAG report revealed significant irregularities in West Bengal's post-Amphan (2020) relief and restoration work, including overstated damage assessments.
  • Irregularities involved multiple payments and the use of obsolete beneficiary lists for the disbursement of house-building grants from the State Disaster Response Fund (SDRF).
  • The Centre recommended financial assistance from the National Disaster Response Fund (NDRF), subject to adjustments from the SDRF.
  • The article underscores the critical auditing role of the CAG in ensuring transparency and accountability in disaster relief funding.

গুরুত্বপূর্ণ শব্দ

Comptroller and Auditor General (CAG)

An independent constitutional authority under Article 148, serving as India's supreme audit institution. The CAG audits the receipts and expenditures of the Union and State governments to ensure financial accountability and transparency.

UPSC context

GS Paper 2 (Constitutional Bodies, Accountability). Tests knowledge of its appointment, auditing powers, and its role as guardian of the public purse.

Source
National Disaster Response Fund (NDRF)

A central fund established under Section 46 of the Disaster Management Act, 2005. It supplements state resources during natural calamities of severe nature to meet emergency response, relief, and rehabilitation expenses.

UPSC context

GS Paper 3 (Disaster Management). Tests awareness of its statutory basis, funding via cesses, and its supplementary nature compared to state funds.

Source
State Disaster Response Fund (SDRF)

The primary fund available with State Governments for immediate response to notified disasters, constituted under Section 48(1)(a) of the Disaster Management Act, 2005. The Centre contributes 75-90% of the funds.

UPSC context

GS Paper 3 (Disaster Management). Evaluates understanding of state-level disaster finance, Centre-State sharing patterns, and Finance Commission recommendations.

Source

প্রিলিমস ফাঁদ

"NDRF is maintained in the Consolidated Fund of India and SDRF funding is solely the state's responsibility."

NDRF is held in the Public Account of India, not the Consolidated Fund. Additionally, the Centre funds 75-90% of the SDRF, which is subject to annual CAG audits.

সংযুক্ত স্থির ধারণা

Disaster Management & Polity

What is the statutory and accounting structure of NDRF and SDRF?

  • Statutory Basis: Both funds are statutorily constituted under the Disaster Management Act, 2005.
  • Accounting Placement: The NDRF is held in the 'Public Account' of India under reserve funds not bearing interest, rather than the Consolidated Fund of India.
  • SDRF Funding Ratio: The Centre contributes 75% to the SDRF for general category states and 90% for special category states.
Constitutional Bodies

How does the CAG audit disaster relief funds at the state level?

  • Audit Jurisdiction: The CAG is mandated to annually audit the accounts of both the NDRF and SDRF, ensuring funds are not diverted.
  • Reporting Mechanism: For state-level SDRF irregularities, the CAG submits audit reports to the Governor, who lays them before the state legislature.

আন্তঃবিষয় প্যাটার্ন

  • Climate Change + Super Cyclones

    Amphan's status as the first Bay of Bengal super cyclone since 1999 highlights how ocean warming directly increases the disaster financing burdens on both SDRF and NDRF.

  • Disaster Grants + Fiscal Federalism

    Disputes over SDRF utilization and NDRF disbursement delays frequently trigger Centre-State political friction, making disaster financing a core issue in contemporary Indian fiscal federalism.

Expect a 2026 Prelims multi-statement question merging NDRF/SDRF statutory backing, their Public Account placement, and CAG audit mandate.

সংযুক্ত PYQ · 4

সংযুক্ত PYQ · 4

  • 2019WBCS_PRELIMSGS1

    According to the Constitution of India it is the duty of the President to present which of the following on the desk of the Parliament 1. Recommendations of Union Finance Commission. 2. Report of the Public Accounts Committee. 3. Report of the Comptroller and Auditor-General. 4. Report of the National Scheduled Caste Commission. Which of the statements given above is/are correct?

  • 2024WBCS_PRELIMSGS1

    Which of the following is matched incorrectly?

  • 2020WBCS_PRELIMSGS1

    National Institute of Disaster Management or NIDM was previously named as:

  • 2020WBCS_PRELIMSGS1

    The severe cyclonic storm that struck West Bengal in 2019 was