Compliance Performance

Report No 1 of 2017 - Social General Economic Sectors Uttarakhand

Date on which Report Tabled:
Tue 02 May, 2017
Date of sending the report to Government:
Government Type:
Sector Social Infrastructure


This Report contains three performance audits viz. on (i) Right of Children to Free and Compulsory Education (RTE), Act 2009, (ii) Modernisation of the State Police Force, and (iii) Levy and Collection of Stamp Duty and Registration Fee and 22 compliance audit paragraphs including one follow-up audit with financial implications Rs. 461.81 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 two Performance Audits namely ‘Rights of Children to Free and Compulsory Education Act, 2009’ and ‘Modernisation of the State Police Force’ 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 17 including 11 theme based compliance audit paragraphs viz., ‘Enforcement of Food Safety and Standards Act, 2006’, ‘Prevention of forest fires’, ‘Setting up of Private Universities’, ‘Horticulture Mission for North East and Himalayan States’, ‘Recovery of Loans and Government Dues by District Collectors’, ‘108 Emergency Response Service’, ‘Post Matric Scholarship to the students belonging to SC and OBC’, ‘Infrastructure Development for Tourist Destinations and Circuits’, ‘Setting up of projects of Sewage Treatment Plants under Jawaharlal Nehru National Urban Renewal Mission’, ‘Implementation of the Nirbhaya Scheme’ and ‘Implementation of Beti Bachao Beti Padhao Scheme’. The Chapter also features a follow up audit on the ‘Chief Controlling Officer based Performance Audit of AYUSH Department’ for the year ended 31 March 2011. The compliance audit observations inter alia are on the issues of Avoidable/Excess/Extra expenditure and Disregard of Government instructions for conduct of survey before preparation of estimates.

Chapter 2 contains Trend of Revenue Receipts, Analysis of Arrears of Revenue, Evasion of Tax, Refund Cases, Results of Audit as detailed in introductory part of the Chapter. Besides, the Chapter contains one Performance Audit namely ‘Levy and Collection of Stamp Duty and Registration Fee’ and three Compliance Audit Paragraphs viz., ‘Irregular Tax rebate on False Declaration Form’, ‘Irregular use of Form XI’ and ‘Short levy of Tax Due to Wrong Calculation’.

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 two compliance audit paragraphs including one thematic audit paragraph on ‘Revenue Earning Activities of the Uttarakhand Forest Development Corporation’ and one other paragraph on ‘Loss due to Improper and Prolonged Storage of Perishable Fruits’.

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