Patna: A statutory audit of the Bihar State Health Society for financial year 2024-25 has flagged gaps in the recording and verification of medicines, medical equipment and other assets purchased under the National Health Mission (NHM).
The audit found that stock verification reports were unavailable at several levels, from the state headquarters to primary health centres. Asset registers were also not available in several district health facilities, making it difficult to establish whether assets recorded in official documents were physically present.
The audit further noted that purchased assets had not been physically verified in several cases and asset identification numbers had not been recorded.
Asset Records Missing In 25 Districts
The audit flagged the absence of asset registers and verification records across 25 districts. In 17 districts, the auditors specifically found that the available records were insufficient to confirm the existence of purchased materials and equipment.
The 17 districts are Banka, Begusarai, Bhagalpur, Bhojpur, Darbhanga, Jehanabad, Katihar, Kishanganj, Madhubani, Munger, Muzaffarpur, Purnia, Saharsa, Samastipur, Sheikhpura, Sitamarhi and Supaul.
According to the audit findings, the absence of physical verification creates a risk of theft or misappropriation of government assets, as the actual status of equipment and materials cannot be established from the available records.
Rs 6.34 Crore Accounting Gap In Munger
The audit also identified a significant difference in the financial records of the Munger District Health Society.
A Rs 6.34 crore gap was found between the closing balance for 2023-24 and the opening balance recorded for 2024-25. The audit has flagged the difference for reconciliation and clarification.
The amount represents an accounting gap identified during the audit and should not by itself be treated as confirmed financial loss or misappropriation.
Pending Advances Also Flagged
The audit found several advances that had remained unadjusted for extended periods.
In Darbhanga, Rs 12.63 lakh given as advances during 2010-12 had not been adjusted.
In Muzaffarpur, Rs 38.84 lakh linked to the Civil Surgeon’s office and another Rs 5 lakh associated with the District Magistrate’s office were pending settlement.
These amounts were flagged as pending advances requiring reconciliation and adjustment.
Auditors Denied Access In 22 Districts
The audit process also faced problems in accessing digital financial records.
According to the findings, auditors were not provided passwords required to access accounting, TDS, EPFO and GST-related systems in 22 districts.
The districts include Banka, Begusarai, Bhojpur, Buxar, Darbhanga, Gopalganj, Kaimur, Katihar, Khagaria, Kishanganj, Madhepura, Madhubani, Muzaffarpur, Patna, Purnia, Saharsa, Saran, Sitamarhi, Siwan, Supaul, Vaishali and West Champaran.
The lack of access restricted the auditors’ ability to examine relevant records and complete verification in these areas.
Audit Flags Gaps In Financial Controls
The findings point to gaps in asset management, stock verification, financial reconciliation and record-keeping under the state health programme.
The absence of asset registers and physical verification makes it difficult to establish the status of government-funded equipment, while pending advances and differences between financial-year balances require reconciliation.
The audit observations do not, by themselves, establish that the missing records or accounting differences represent theft or misappropriation. Further verification and action by the concerned authorities would be required to determine the reasons for the gaps.
Health Society Says Issues Will Be Resolved
Amit Kumar Pandey, Executive Director of the Bihar State Health Society, said the audit findings would be examined and appropriate action would be taken.
He said audits are conducted to identify areas where systems need to be improved and that documents unavailable at the time of the audit may sometimes be located later.
Pandey said the objections raised in the audit would be addressed and the necessary corrective measures would be taken.
