Compliance Financial Performance

Report 1 of 2016 - Performance Audit Uttarakhand

Date on which Report Tabled:
Thu 17 Nov, 2016
Date of sending the report to Government:
Government Type:
Sector Taxes and Duties,Finance,General Sector Ministries and Constitutional Bodies


This Report contains three performance audits viz. on (i) Rashtriya Madhyamik Shiksha Abhiyan, (ii) National Programme of Nutritional Support to Primary Education’ (Mid-Day Meal Scheme) and (iii) Rashtriya Krishi Vikas Yojana and 25 compliance audit paragraphs including one follow-up audit with financial implications Rs. 598.74 crore.

This Report is organized into three chapters. Chapter I deals with the Social, General and Economic Sectors, Chapter II with the Revenue Sector and Chapter III deals with the Social and Economic Sectors (Public Sector Undertaking).

Chapter 1: This chapter contains three Performance Audits namely 'Rashtriya Madhyamik Shiksha Abhiyan', 'National Programme of Nutritional Support to Primary Education’    (Mid- Day Meal Scheme)' and 'Rashtriya Krishi Vikas Yojana' and results of compliance audit of the departments of the Government of Uttarakhand under the Social, General and Economic sectors (Non-Public Sector Undertakings). The number of paragraphs this year is 12 including 01 theme based compliance audit paragraphs viz., ‘Activities of Civil Aviation Department’. The Chapter also features a follow up audit on the ‘Computerisation of Land Records (CLR) Scheme’ for the year ended 31 March 2009. The compliance audit observations inter alia are on the issues of Unfruitful expenditure/Loss of revenue/Wasteful expenditure/Idle equipment/Undue benefit to a manufacturer/Avoidable expenditure/ Foregoing of interest/Undue favour to contractor/Idle expenditure.

Chapter 2 contains Trend of Revenue Receipts, Analysis of Arrears of Revenue, Evasion of Tax, Refund Cases and Results of Audit as detailed in introductory part of the Chapter. Besides, the Chapter contains one Theme based Compliance Audit namely ‘Pendency of cases in the Revenue Department’ and six Compliance Audit Paragraphs viz., ‘Short levy of tax due to incorrect application of rate of VAT', 'Unauthorized utilization of Form XI',
'Non-imposition of penalty', 'Non-levy of penalty of Rs. 5.81 lakh for delayed payment of tax', 'Short levy of tax' and 'Short/Non levy of Tax against declaration Form-11 and

Chapter 3 of the Report relates to the functioning of State Public Sector Undertakings as detailed in the introductory part of the Chapter. Besides, it contains six compliance audit paragraphs including one thematic audit paragraph on ‘Implementation of Re-structured Accelerated Power Development and Reform Programme (R-APDRP)’ and five other paragraphs on ‘Avoidable Expenditure', 'Non-disposal of excess inventory', 'Wasteful Expenditure', 'Infructuous Expenditure' and 'Forgoing of revenue'

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