In a report laid in the Assembly for the year ended March 2013, the CAG noted that plans were often not prepared by departments as required.
Disaster-specific action plans were found lacking in many ways and vulnerability assessment of blocks was only partial, it said.
The report suggested that timely preparation of annual disaster management plans indicating specific work to be undertaken should be ensured at all levels.
"Proper mechanism to identify unutilised balances lying with districts should be devised. Moreover, it should be ensured that funds for immediate relief are utilised with adequate urgency for effective distribution of relief material among the affected people," it said.
"Significant amount of funds meant for immediate relief were not utilised effectively owing to parking of funds, delay in release and diversion etc.," it said.
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