CAG report flags irregularities in NPA payment, govt doctors paid above prescribed maximum limit in UP

CAG audit reveals irregular NPA payments to Uttar Pradesh doctors from 2018 to 2024, with over 500 exceeding limits and 106 ineligible recipients.

A compliance audit by the Comptroller and Auditor General of India (CAG) has flagged irregularities in payment of non-practising allowance (NPA) to government doctors in Uttar Pradesh, with hundreds of cases involving payments beyond the prescribed limits between 2018 and 2024, while some received the allowance despite being ineligible.

NPA is paid at 20% of basic pay, subject to the condition that the total of salary and NPA should not exceed ₹2,37,500 a month. (For representation)

The findings, part of a report on the finance and revenue departments, were tabled in the Uttar Pradesh Legislative Assembly during the monsoon session from August 3 to 5. The report stated that more than 500 government doctors in Uttar Pradesh were paid NPA in excess of the prescribed limits between 2018 and 2024.

NPA is paid at 20% of basic pay, subject to the condition that the total of salary and NPA should not exceed ₹2,37,500 a month. Clinical practice in the private sector is prohibited for doctors working in the Uttar Pradesh health and family welfare department, according to the rules, and NPA is paid to them as compensation for the restriction. There are more than 12,000 doctors in government service in the state.

“Data analysis of sampled treasuries for years 2018-19 to 2023-24 revealed in 571 cases, the amount of basic pay and NPA exceeded prescribed maximum limit ₹237500. Also in 1,660 cases, the NPA paid was at higher rate than 20%. The NPA paid was between 21% and 167%,” the report said.

Audit flags excess payment to senior consultant

As an example of financial irregularity, the report cited the case of a senior consultant who was drawing basic pay of ₹2,04,200 and NPA of ₹40,840 between July 2022 and January 2023. As a result, she was paid an excess NPA of ₹7,540, along with additional dearness allowance applicable to the excess amount, during the period.

106 ineligible employees received NPA

The audit also found that NPA was paid to 106 employees working in different designations who were not eligible for the allowance.

CAG flags gaps in financial controls

“The above instances indicate that application controls to map and enforce business rules related to NPA had not been implemented under the integrated financial management system,” the CAG report said.