It has been found that the construction of 364 projects is still incomplete, even though the contract has been awarded and the work has not started. The 62nd annual report published by the Office of the Auditor General has mentioned that the progress of some of these projects has been half completed, some are at the stage of completion and some have zero progress.

According to the report, the construction of 355 projects worth 30 billion 112 million rupiah out of 2 thousand 106 contracts signed by the road department and subordinate agencies by the financial year 2080/81 has not yet been completed. Out of 26 projects with foreign aid, 9 projects worth 51.46 billion 89 million have not been completed even after repeated deadlines. It is mentioned in the report that the progress of the project worth 81.58 billion 1 lakh rupees is not as expected. 

"There are 228 projects from 1 to 5 years, 117 from 5 to 10 years based on the period to be completed," the report said, "There are 19 contracts that have been started for more than 10 years." Based on the percentage, the number of projects with zero progress is only 30, which projects have not been completed even though they have contracts. 

The report does not clearly state which projects have stalled. "There are 185 projects with progress up to 50 percent and 185 projects from 50 to 90 percent," the report said, "There are 45 projects with more than 90 percent progress." 

Section 59 of the Public Procurement Act, 2063 states that if the person who entered into a procurement contract with a public body leaves without working as per the contract, or if there is no progress in the work according to the contract, the contract may be terminated and action should be taken, but the report mentions that this has not been done. 

Rule 120 of the Public Procurement Regulations, 2064 has a provision regarding the extension of the purchase agreement, where it is mentioned that the purchase agreement with the builders can be extended on the basis of variation orders and unusual circumstances (compensatory events). When extending the deadline, the offices have not followed the provisions of updating the work schedule stipulated in the purchase agreement, giving advance notice of the event requiring extension, keeping records of daily work and applying for extension 21 days before the deadline. 

The report states that among the procurement contracts that started in the past but were not completed within the period mentioned in the procurement contract, 29 offices in 2014 contracts in fiscal year 2080/81, 51 percent in 2014 contracts, 31 offices in 51 to 100 percent in 147 contracts, and 30 offices in 395 contracts were found not to be completed even after extending the deadline for more than 100 percent. Due to the increasing number of incomplete contracts, the General Account has decided to extend the deadline by analyzing the basis of the provisions of the purchase agreement, saying that the customer is not able to receive the service. 

Tips to collect more payments 

The Accountant General has suggested to collect the said amount from the concerned contractor saying that some project offices have paid more by way of variation. In the fiscal year 2080/81, it has been found that 18 offices including Narayangadh-Muglin, Birgunj-Pathalaiya and Kaligandaki corridor (Beni-Jomsom-Korla road plan) have added new work from variation in 25 contracts, in which the General Account has suggested that 64.45 million 6 thousand overpayments should be recovered due to the price adjustment using the price list of the initial period of the purchase agreement. 

"In the special conditions of the purchase contract, if there is a provision to calculate the price adjustment after deducting the pesci, then the price adjustment should be calculated only on the remaining bill amount after deducting the pesci," the report of the General Account said. It is suggested by the Accounts General that 10 offices including Birgunj-Pathalaiya Road, Moolghat-Dobhan-Olangchungola, Hulaki Highway (Itahari), which are mentioned in the contract to adjust the price of peski felling, paid 35.7 million 50,000 overpayments without cutting peski in 21 contracts. "According to the purchase agreement, the officials who calculate the price adjustment without cutting the price should be held accountable," said the report. 

It is mentioned in the report that 17.44 billion 29 million was allocated out of 17 billion 44 billion 29 million approved and 6 programs including local road bridges, constituency strategic roads, alternative auxiliary highway development programs, which are not included in national highways and public roads approved by the road department and subordinate agencies, but only 14.81 billion 22 million have been spent. It has been pointed out in the report of the General Account that the scope of work should be clarified and the implementation of plans beyond the national highway should be controlled.  Arjun Prasad Aryal, deputy director general of the road department, said that after reading the