Performance Audit Report on Land Management in Tribal Areas and Anganwadi Services under Integrated Child Development Services in West Bengal for the year ended March 2022, Government of West Bengal

A two-part performance audit. Part I examines land management in tribal areas, including the Forest Rights Act and alienation of tribal land. Part II examines Anganwadi services under the Integrated Child Development Services scheme for 2017-18 to 2021-22 — the supplementary nutrition programme, non-formal pre-school education, manpower, infrastructure and amenities at Anganwadi centres.

State: West Bengal
Audit period: 1 Apr 2017 — 31 Mar 2022
Presented: 25 Jul 2026

Findings

The state certified ₹6,564.70 crore of expenditure against a central share of ₹4,334.78 crore received — an excess of ₹2,229.92 crore for which it gave no explanation of source, authority or regularisation.
“The State had shown an expenditure of ₹ 6,564.70 crore (as per Utilisation Certificates) against Central share of ₹ 4,334.78 crore received by the State, indicating that there was an excess expenditure of ₹ 2,229.92 crore.”Executive Summary
Utilisation certificates for food security allowance showed ₹2,264.85 crore spent against ₹1,429.12 crore actually due over 2020-22 — an unexplained excess of ₹835.73 crore with no supporting record.
“During FYs 2020-21 and 2021-22, against an expenditure of ₹ 1,429.12 crore to be incurred towards food security allowance (provided in lieu of SNP), an expenditure of ₹ 2,264.85 crore had been shown in the utilization certificates, leading to an unexplained excess expenditure of ₹ 835.73 crore, reasons for which were not available in the records.”Executive Summary
Take-home ration fell 21 per cent short of the National Food Security Act nutritional standard for children and 34 per cent short for pregnant and lactating mothers, and was not provided at all for six months of the pandemic because the department issued no instructions.
“Nutritional values of 'Take Home Ration' (THR), distributed during FYs 2020-21 and 2021-22, was less by 21 per cent in case of children and by 34 per cent in case of pregnant and lactating mothers, against the standards provided under National Food Security Act, 2013... THR had not been provided for six months during the Covid pandemic period due to non-receipt of instructions from the Department, despite the Ministry having advised the State Government (July 2020) to ensure uninterrupted supply of Supplementary Nutrition to the beneficiaries.”Executive Summary
Not accepting the lowest tendered rates for supplementary nutrition items cost the department an extra ₹115.09 crore.
“Due to non-acceptance of the lowest rates of the SNP items, the Department incurred excess expenditure of ₹ 115.09 crore, towards procurement of SNP items.”Executive Summary
Procurement of pre-school education kits fell 96 per cent short of requirement over the five years to 2021-22, and only 1,16,904 of 5,84,873 required medicine kits — 20 per cent — were bought.
“The shortfall in procurement of 'Early Childhood Care and Education (ECCE)'/ Pre-School Education (PSE) Kits, in the five years from 2017-18 to 2021-22, was 96 per cent... During FYs 2017-18 and 2021-22, against the total requirement of 5,84,873 medicine kits (one kit for each AWC, for each year), only 1,16,904 medicine kits (20 per cent) had been purchased by the Department.”Executive Summary
Of 18,319 toilets sanctioned for Anganwadi centres between 2017-18 and 2019-20, only 2,056 had been built by November 2022, and not one of the 11,174 drinking water projects was completed.
“Construction work of only 2,056 toilets (11 per cent), out of the 18,319 toilets, sanctioned during the FYs 2017-18 to 2019-20, had been completed as of November 2022. Further, none of the 11,174 drinking water projects could be completed.”Executive Summary
Only 61,314 of the state's 1,19,481 operational Anganwadi centres — 51 per cent — were in their own buildings; 19,479 ran in rented buildings and the rest in rooms neither owned nor rented by the ICDS.
“Only 61,314 AWCs (51 per cent), out of the total operational 1,19,481 AWCs (as of March 2022), were housed in 'own buildings', 19,479 AWCs were being run in rented buildings, while the rest were being run in rooms that were neither owned, nor rented, by the ICDS.”Executive Summary
Coverage of eligible children under the supplementary nutrition programme fell short by 11 to 22 per cent over 2017-22, and coverage of pregnant women and lactating mothers by three to nine per cent.
“Shortfall in coverage of eligible children, under the SNP, ranged between 11 per cent and 22 per cent, whereas, in respect of PW&LM, the shortfall in coverage ranged between three per cent and nine per cent during the FYs 2017-18 to 2021-22.”Executive Summary

Findings

The state certified ₹6,564.70 crore of expenditure against a central share of ₹4,334.78 crore received — an excess of ₹2,229.92 crore for which it gave no explanation of source, authority or regularisation.

“The State had shown an expenditure of ₹ 6,564.70 crore (as per Utilisation Certificates) against Central share of ₹ 4,334.78 crore received by the State, indicating that there was an excess expenditure of ₹ 2,229.92 crore.”Executive Summary

Utilisation certificates for food security allowance showed ₹2,264.85 crore spent against ₹1,429.12 crore actually due over 2020-22 — an unexplained excess of ₹835.73 crore with no supporting record.

“During FYs 2020-21 and 2021-22, against an expenditure of ₹ 1,429.12 crore to be incurred towards food security allowance (provided in lieu of SNP), an expenditure of ₹ 2,264.85 crore had been shown in the utilization certificates, leading to an unexplained excess expenditure of ₹ 835.73 crore, reasons for which were not available in the records.”Executive Summary

Take-home ration fell 21 per cent short of the National Food Security Act nutritional standard for children and 34 per cent short for pregnant and lactating mothers, and was not provided at all for six months of the pandemic because the department issued no instructions.

“Nutritional values of 'Take Home Ration' (THR), distributed during FYs 2020-21 and 2021-22, was less by 21 per cent in case of children and by 34 per cent in case of pregnant and lactating mothers, against the standards provided under National Food Security Act, 2013... THR had not been provided for six months during the Covid pandemic period due to non-receipt of instructions from the Department, despite the Ministry having advised the State Government (July 2020) to ensure uninterrupted supply of Supplementary Nutrition to the beneficiaries.”Executive Summary

Not accepting the lowest tendered rates for supplementary nutrition items cost the department an extra ₹115.09 crore.

“Due to non-acceptance of the lowest rates of the SNP items, the Department incurred excess expenditure of ₹ 115.09 crore, towards procurement of SNP items.”Executive Summary

Procurement of pre-school education kits fell 96 per cent short of requirement over the five years to 2021-22, and only 1,16,904 of 5,84,873 required medicine kits — 20 per cent — were bought.

“The shortfall in procurement of 'Early Childhood Care and Education (ECCE)'/ Pre-School Education (PSE) Kits, in the five years from 2017-18 to 2021-22, was 96 per cent... During FYs 2017-18 and 2021-22, against the total requirement of 5,84,873 medicine kits (one kit for each AWC, for each year), only 1,16,904 medicine kits (20 per cent) had been purchased by the Department.”Executive Summary

Of 18,319 toilets sanctioned for Anganwadi centres between 2017-18 and 2019-20, only 2,056 had been built by November 2022, and not one of the 11,174 drinking water projects was completed.

“Construction work of only 2,056 toilets (11 per cent), out of the 18,319 toilets, sanctioned during the FYs 2017-18 to 2019-20, had been completed as of November 2022. Further, none of the 11,174 drinking water projects could be completed.”Executive Summary

Only 61,314 of the state's 1,19,481 operational Anganwadi centres — 51 per cent — were in their own buildings; 19,479 ran in rented buildings and the rest in rooms neither owned nor rented by the ICDS.

“Only 61,314 AWCs (51 per cent), out of the total operational 1,19,481 AWCs (as of March 2022), were housed in 'own buildings', 19,479 AWCs were being run in rented buildings, while the rest were being run in rooms that were neither owned, nor rented, by the ICDS.”Executive Summary

Coverage of eligible children under the supplementary nutrition programme fell short by 11 to 22 per cent over 2017-22, and coverage of pregnant women and lactating mothers by three to nine per cent.

“Shortfall in coverage of eligible children, under the SNP, ranged between 11 per cent and 22 per cent, whereas, in respect of PW&LM, the shortfall in coverage ranged between three per cent and nine per cent during the FYs 2017-18 to 2021-22.”Executive Summary