Audit Reports

A test-check of records of Principal Secretary (PS) , Agriculture Department (AD), Government of Bihar (GoB) and Director, Horti culture-cum-Mission Director, Bihar Horticulture Development Society (B HDS), Bihar at Headquarters level and eight 35 out of 23 Assistant Directors of Horticulture...

entrustment Rendering of accounts to audit Issuance of SAR Date of placement in the Legislature Remarks Year of accounts Date Year of accounts Date 1 Bihar State Legal Services Authority, Patna permanent 2012-13 2013-14 2014-15 2/8/2014 29/2/2016 30/6/2016 2012-13 24/4/2015 Not communicated by the...

(Paragraph 2.1) (ii) Performance Audit of implementation of National Rur al Drinking Water Programme in Bihar National Rural Drinking Water Programme (NRDWP), co uld not yield intended results in the State and the population af fected with Arsenic, Fluoride and Iron contamination were not...

Reports are process ed for inclusion in the Audit Reports of the Comptroller and Auditor Genera l of India, which are submitted to the Governor of Bihar under Article 15 1 of the Constitution of India. During 2015-16, Compliance Audit of 893 Drawing and Disbursing Officers (DDOs) of the State...

Integrated Child Development Services 2.1 9 PUBLIC HEALTH AND ENGINEERING DEPARTMENT Implementation of National Rural Drinking Water Programme in Bihar 2.2 39 RURAL WORKS DEPARTMENT Mukhya Mantri Gram Sadak Yojna 2.3 72 CHAPTER-III COMPLIANCE AUDITS AGRICULTURE DEPARTMENT Audit of National...

ix P R E F A C E 1. This Report is prepared for submission to the Governor of the State of Bihar under Article 151 of the Constitution of Indi a. 2. The audit of expenditure by the Departments of t he State Government is conducted under...

Manpower (as on 31.03.2016) (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) A.WORKING GOVERNMENT COMPANIES AGRICULTURE & ALLIED 1. Bihar Rajya Beej Nigam Limited 1999-00 2013-14 3.71 27.93 (-)58.45 1.89 (-)4.99 - 0.82 -2.25 - 59 2. Bihar Rajya Matasya Vikas Nigam Limited 1992-93...

As on 31 March 2016, in Biha r there were 74 1 PSUs (Annexure1.1) . None of these PSUs was listed in stock exchange. One Company Bihar Forestry Development Corporation Limi ted, Patna was incorporated on 11 October 2013. Audit of the Compa ny was entrusted to this office in 2015-16....

Government companies South Bihar Power Distribution Company Limited 3.1 Unauthorised use of electricity Failure to adhere to the tariff provisions and deficient Internal Control System prevalent in the Company resulted in short b illing of consumers under a lower category. Besides, it also...

Audit of the functioning of Distribution Franchisee s in Power Distribution Companies of Bihar and Audit of Recovery Performance of Bihar State Financial Corporation. Chapter-III cont ains 12 Compliance Audit Paragraphs on Government Companies. The total finan cial impact of Audit findings...

- vii-xv CHAPTER-I Functioning of State Public Sector Undertakings 1 - Introduction 1.1 1 Accountability framework 1.2-1.4 1-2 Stake of Government of Bihar 1.5 2-3 Investment in State PSUs 1.6-1.7 3-5 Special support and returns during the year 1.8 5-6 Reconciliation with Finance Accounts 1.9 6...

in relation to the Accounts of a Government Company or Corporation are submitted to the Government by CAG for laying before State Legislature of Bihar under the provisions of Section 19-A of the Comptroller and Auditor General’s (Duties, Powers a nd Conditions of Service) Act, 1971. The...

of taxes on vehicles in the State is governed by the provisions of Motor Vehicles (MV) Act, 1988, Centra l Motor Vehicles (CMV) Rules, 1989, Bihar Motor Vehicle Taxation (BMVT) Ac t, 1994 and BMVT Rules, 1994. It is administered by the Principal Se cretary, Transport Department at the...

(B) The assessment, levy and collection of excise reve nue in the State is governed by the provisions of the Bihar Excise (BE) Act, 1915 and Bihar Excise (Settlement of licences for retail sale of c ountry/spiced country liquor, foreign liquor, Beer and Composite liquor Shop) Rul es, 2007. It is...

of Stamp duty and Registrat ion fee in the State is governed by the provisions of the Indian Stamp Act, 1899; the Registration Act, 1908; the Bihar Stamp Rules, 1991 and the Biha r Stamp (Prevention of Under-valuation of Instruments) Rules, 1995. It is administered by the Registration,...

CHAPTER-I: GENERAL 1.1 Trend of revenue receipts 1.1.1 The tax and non-tax revenue raised by the Governmen t of Bihar during the year 2015-16, the State's share of net proceeds of divisible Union taxes and duties assigned to States and Grants-in-aid receive d...

receipts CHAPTER VI: NON-TAX RECEIPTS Non-ferrous Mining and metallurgical Industries 6.1 Tax administration Mining of minerals is governed by the Bihar Minor M ineral Concession Rules (BMMC Rules), 1972 and Mineral Concession Rules (MC Rules), 1960 framed by the State Government under the...

ACE Assistant Commissioner of Excise A&E Accounts & Entitlement AG Accountant General AIG Assistant Inspector General ATNs Action Taken Notes BBP Bihar Budget Procedure BE Budget Estimates BMMC Rules Bihar Minor Mineral Concession Rules BMVT Act Bihar Motor Vehicles Tax Act BSBCL Bihar State...

inv olving ` 1,416.97 crore. Some of the major findings are mentioned below: I General Total receipts of the Government of Bihar for the y ear 2015-16 were ` 96,123.10 crore. The revenue raised by the State Government a mounted to ` 27,634.82 crore comprising tax revenue of ` 25,449.18 crore...

9965 9765 31.12.2014 25 544500 13748625 412458 0 412458 137486 0 137486 549944 90 Total 352 168912005 3700923 0 3700923 1234951 0 1234951 4935874 DSR Bihar sharif 59. 4603 4477 28.04.2014 23 11 525000 6026160 180785 0 180785 120523 0 120523 301308 90 60. 11525 11263 25.07.2013 23 7 525000 3612000...

This Report of the Comptroller and Auditor General of India for the year ended 31 March 2016 has been prepared for submissio n to the Governor of Bihar under Article 151 of the Constitution of Indi a. The Report contains significant findings of audit o f Receipts and Expenditure of major...

TABLE OF CONTENTS Paragraph Page Preface v Overview vii Chapter – I: General Trend of revenue receipts 1.1 1 Analysis of arrears of revenue 1.2 6 Arrear in assessments 1.3 8 Evasion of tax 1.4 9 Pendency of Refund cases 1.5 10 Response of the...

nd re-appropriations distinctly and indicate actual revenue and capital expenditure on various specified services vis-à-vis those authorised by the Bihar Appropriation Act, 2 015 in respect of both charged and voted items of the budget. Appropriatio n Accounts, thus, facilitates the management...

Chapter I – Finances of the State Government 1 Report on State Finance For the year ended March 201 6 1. Profile of Bihar Bihar is a landlocked State, bounded by West Bengal in the east, Uttar Pradesh in the west, Jharkhand in the south and a long international...

Rule 341(2) of Bihar Financial Rules states that on ly so much of the grant should be paid during the financial year as is likely to be e xpended during that year, the authority signing or countersigning a bill for Grants-in-aid under Rule 431 of Bihar Treasury Code 1937 should see that money is...

In order to put this analysis in a proper perspective, a broad comparison of targets envisaged by the Bihar Fiscal Responsibility and Bu dget Management (Amendment) Act, 2010, the Fourteenth Finance Commi ssion (FFC) Report and the Budget Estimates of 2015-16 have been attempted . The Report...

AC Abstract Contingent 3. AE Aggregate Expenditure 4. AIA All India Average 5. AP Annual Plan 6. ATS Anti Terrorist Squad 7. BBM Bihar Budget Manual 8. BE Budget Estimates 9. BO Budget Officer 10. BPL Below Poverty Line 11. BTC Bihar Treasury Code 12. CAG Comptroller and Auditor General of...

ended March 2016 Particulars Reference to Paragraphs Page Preface v Executive Summary vii CHAPTER – I FINANCES OF THE STATE GOVERNMENT Profile of Bihar 1 1 Introduction 1.1 2 Resources of the State 1.2 6 Revenue Receipts 1.3 8 Capital Receipts 1.4 14 Public Account Receipts (Net) 1.5 15...

v 1. This Report has been prepared for submission to the Governor of Bihar under Article 151 of the Constitution. 2. Chapters I and II of this Report contain audit o bservations on matters arising from examination of...

\ \ \ 4 Andhra Pradesh, Telangana, Rajasthan, Tamil Nadu , Karnataka, Uttar Pradesh, Maharashtra, Bihar, Goa, Haryana, Himachal Pradesh, Odisha, Punjab, Tripura, Meghalaya, Gujarat, Kerala, Mizoram, Chhattisgarh a nd West Bengal. Audit Report on General and Social Sectors for the year ended 31...