KATHMANDU, May 24: The Office of the Auditor General (OAG), in its 62nd Annual Report for Fiscal Year (FY) 2023/24, flagged irregularities in the student midday meal program. The report revealed that government efforts to improve school education and retain students through the meal program faced significant mismanagement.
According to the report, 124 local governments spent Rs 2.80 billion on midday meals without keeping student attendance records. The government had allocated Rs 8.45 billion for the program to serve 3.20 million students during the FY.
Some municipalities contributed additional funds to continue the program, claiming the government's allocation was insufficient. However, the report found that several municipalities misused funds by showing expenses for meals without verifying student attendance.
Clause 2.8.7 of the "Midday Meal Program Implementation Manual 2023/24" requires local governments to base reimbursement for midday meal expenses on student attendance, the report states. "However, this year, 124 local governments spent Rs 279.9 million on midday meals without maintaining certified attendance records of students."
As enrollment in public schools declined, the government launched the midday meal program two decades ago to maintain educational quality and retain students in classrooms. The program provides all students from grades 1 to 5 with nutritious meals at a rate of Rs 15 per student per day.
Free meal for destitute in Inaruwa
While auditing accounts for FY 2023/24, the OAG found financial irregularities in several education-related areas, including the midday meal program, sanitary pad distribution, textbooks, scholarships, and teacher salary disbursements.
While presenting the budget for FY 2023/24 in Parliament, then-Finance Minister Barshaman Pun increased the midday meal allowance, citing the need to improve the education and health of children in the Karnali region. He also directed the inclusion of locally produced food items in the midday meal program for students in grades 1 to 5.
To improve school attendance among girls, the government launched a sanitary pad distribution program. However, the OAG's report exposed financial irregularities in the initiative. It found that 151 local governments purchased sanitary pads worth Rs 98.75 million but stored them in their own warehouses instead of distributing them to schools.
The OAG urged authorities to procure supplies based on actual needs and ensure they are properly utilized.
Local govt misused funds for free textbooks and scholarships
The report exposes how 206 local governments disbursed Rs 36.27 million for free textbooks-an amount that exceeded the number of students registered in the Educational Management Information System (EMIS). Similarly, 134 local governments misused Rs 16.91 million in scholarship funds, pushing the total financial irregularities in these areas to over Rs 53.17 million.
Moreover, 143 local governments disbursed more than Rs 31.5 million in teacher salaries without verifying payroll records, the report reveals.
The report exposes negligence in the education sector and highlights irresponsible actions by government staff. It finds that several local governments disbursed excess salaries without verifying teacher payroll reports through the official teacher record office.
The report states, "Rule 126(2) of the Education Regulations 2059 BS requires each local government to verify the payroll reports of permanent teachers working in community schools through the teacher record office before processing salary payments." However, many local governments failed to verify the reports, overpaid grades, made duplicate payments, and disbursed salaries exceeding the approved number of positions.
As a result, 143 local governments disbursed Rs 32.50 million more than they should have in teacher salaries and allowances.
Similarly, Section 9 of the Intergovernmental Fiscal Arrangement Act, 2074 BS, requires local governments to receive conditional grants. The report reveals that 220 local governments disbursed Rs 2.516 billion from their funds to pay salaries and allowances to teachers whose positions were unapproved or who had already received payment from the school's internal resources without aligning their posts with the approved teacher positions.
