Biswajeet Banerjee | The News Minute | July 1, 2014 | 6:49 PM ISTBahujan Samajwadi Party leader Mayawati diverted almost 100 per cent budget of the Uttar Pradesh Rajkiya Nirman Nigam Limited in construction of four memorials in memory of dalit icons during her regime between 2007 to 2012. This has drawn ire from the Comptroller and Auditor General of India.The CAG made a critical remark on the excess expenditure when it said that UP Rajkiya Nirman Nigam Limited, the main executing agency for construction of these memorials, was allotted 98.61 per cent of the total financial outlay of Rs 4558.01 crore.The report of the CAG was tabled in the UP assembly on Tuesday. The four memorials which were constructed with government funds are Dr Bhim Rao Ambedkar Samajik Parivartan Sthal, Manyavar Shri Kanshiram Ji Samarak Sthal, Bauddh Vihar Shanti Upvan and Eco Park and Manyavar Shri Kanshiram Ji Green (Eco) Garden, all in Lucknow . New Okhla Industrial Developement Authority(NOIDA) sanctioned construction of memorial at Noida- (Rashtriya Dalit Prerna Sthal).The Nirman Nigam is meant to construct infrastructure in the state like bridges, culverts and roads. But during BSP regime the money was diverted in construction of memorials.The CAG said that expenditure finance committee did not examine the necessity and expediency aspects of the projects. The original sanctioned outlay of Rs 943.73 crore for these projects was finally revised to Rs 4558.01 crores with hikes ranging from 192 to 986 per cent.Excess expenditure of Rs 10.53 crore was incurred by the executing agency while it made avoidable payment of taxes of Rs 4.05 crore and failed to deduct VAT at sources of Rs 3.64 crores. The report further said that the selection of consultants for comprehensive consultancy and architectural services was not made through competitive bidding while excess payment of Rs 2.31 crore was made to the consultants due to payment at higher rates for repetitive works and incorrect calculation of project.The CAG said that projects were never conceived as a whole, resulting in additions of new works of Rs 3537.68 crore during execution phases of works.''There were frequent amendments in the drawings and designs of the projects entailing dismantling/demolition of recently construction structures resulting in the expenditure of Rs 29.62 crores", it remarked.The executing agency failed to generate adequate competition leading to receipt of higher rates which could not be detected due to incorrect analysis of the rates obtained resulting in award of works at higher rates and excess expenditure of Rs 397.90 crores.The agency also procured both rough size and cut size Mirzapur sandstone at the same rates during the same period resulting in extra expenditure of Rs 16.11 crore.The report said that the excess expenditure of Rs 12.74 crore was incurred on procurement of bronze murals, fountains and capitals due to incorrect computation of rates, awards of excess rates and non-consideration of actual weight for payment respectively.