Audit Reports

2.2 Mechanism for Budget Management As per Rule 52 of Bihar Budget Manual (as adopted by Jharkhand State), the Budget Estimates of the State are to be prepared in the form prescribed by the Finance Department. According to Rule 79 of the Budget Manual, the estimates under each Major Head...

collection of Stamps and Registration Fees 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 Bihar Stamp (Prevention of Under-valuation of Instruments) Rules, 1995. It is administered by the Registration,...

 CHAPTER-I GENERAL V CHAPTER-!: GENERAL 1.1 Trend of revenue receipts 1.1.1 The tax and non-tax revenue raised by the Government of Bihar during the year 2014-15, the State\'s share of net proceeds of divisible Union taxes and duties assigned to States and Grants-in-aid received...

III: STATE EXCISE 3.1 Tax administration The assessment, levy and collection of excise revenue 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 country/spiced country liquor, Foreign liquor, Beer and...

Taxes ACE Assistant Commissioner of Excise A&E Accounts & Entitlement AG Accountant General AMC Annual Maintenance Charge ATNs Action Taken Notes BBP Bihar Budget Procedure BE Budget Estimates BMVT Act Bihar Motor Vehicles Tax Act BRAIN DC Bihar Revenue Administration Intra Net Data Center BSBCL...

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 Mineral Concession Rules (BMMC Rules), 1972 and Mineral Concession Rules (MC Rules), 1960 framed by the State Government under the Mines...

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

vxi«4rt Report of the Comptroller and Auditor General of India on Revenue Sector for the year ended March 2015 Government of Bihar Report No. 3 of the year 2015 Report of the Comptroller and Auditor General of India on Revenue Sector for the year ended March 2015...

 PREFACE This Report for the year ended March 2015 has been prepared for submission to the Governor of Bihar under Article 151 of the Constitution of India. The Report contains significant results of the performance audit and/or compliance audit of...

involving 1,235.07 crore. Some of the major findings are mentioned below: I. General Total receipts of the Government of Bihar for the year 2014-15 were 78,417.54 crore. The revenue raised by the State Government amounted to 22,308.21 crore comprising tax revenue of 20,750.23 crore...

and re-appropriations distinctly and indicate actual revenue and capital expenditure on various specified services vis-a-vis those authorised by the Bihar Appropriation Act, 2014 in respect of both charged and voted items of the budget. Appropriation Accounts, thus, facilitates the management of...

 CHAPTER I FINANCES OF THE STATE GOVERNMENT CHAPTER FINANCES OF THE I STATE GOVERNMENT 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...

3.1 Unadjusted Abstract Contingent bills Rule 177 of Bihar Treasury Code (BTC), 2011 provides that a certificate shall be furnished by the DDO to the effect that money withdrawn on the contingent bill shall be spent within the same financial year and that the unspent amount shall be...

EXECUTIVE SUMMARY EXCUTIVE SUMMARY Background This Report on the finances of the Government of Bihar intends to objectively assess the financial performance of the State during 2014-15 and to provide the State Legislature with proper inputs...

 Report of the Comptroller and Auditor General of India on STATE FINANCES for the year ended March 2015 Government of Bihar TABLE OF CONTENTS Particulars Reference to Paragraphs Page Preface V Executive Summary vii CHAPTER -1 FINANCES OF THE STATE GOVERNMENT Profile...

APPENDICES Appendix APPENDIX-1.1 (Refer: Paragraph 1.7; Page-4) Statement showing Outstanding Inspection Reports/Paragraphs ( ? in crore) (Source: Information compiled by different sectors of this office) 103 Total paragraphs 3816 5363 5427 4295...

for domestic use coupled with consumption of electricity in excess of Contract Demand resulted in avoidable expenditure of ^1.12 crore._ Para 7.1 of Bihar Electricity Regulation Commission (BERC) Tariff order stipulated that if in any month the recorded maximum demand exceeds 110 per cent of...

’•wil Report of the Comptroller and Auditor General of India on General, Social and Economic Sector for the year ended March 2015 Government of Bihar Report No. 2 of the year 2015 Report of the Comptroller and Auditor General of India on General, Social and Economic Sector for the year ended...

1. Performance Audit of programmes/activities/Departments (i) Implementation of National Rural Health Mission (NRHM) in Bihar The National Rural Health Mission (NRHM) is a comprehensive health programme launched by Government of India (Gol) in April 2005 to provide quality health care services...

1. Performance Audit of programmes/activities/Departments (i) Implementation of National Rural Health Mission (NRHM) in Bihar The National Rural Health Mission (NRHM) is a comprehensive health programme launched by Government of India (Gol) in April 2005 to provide quality health care services...

Reports are processed for inclusion in the Audit Reports of the Comptroller and Auditor General of India, which are submitted to the Governor of Bihar under Article 151 of the Constitution of India. During 2014-15, Compliance Audit of 941 Drawing and Disbursing Officers (DDOs) of the State...

As on 31 March 2015, in Bihar there were 73 1 PSUs. None of these PSUs was listed in stock exchange. During the year 2014-15, neither any new PSU was incorporated, nor any PSU was closed down. The details of the State PSUs in Bihar as on 31 March 2015 are given below. Table No: 1.1: Total number...

Government companies South Bihar Power Distribution Company Limited 3.1 Undue benefit to Contractors Non-adherence to the CVC Guidelines and non-observa nce of financial interests on the part of the Company resulted in loss of interest of ` `` ` 1.01 crore on non-recovery of mobilisation...

Chapter II Performance Audits relating to Government companies 2.1 Performance Audit on the Construction Activities of Bihar Rajya Pul Nirman Nigam Limited Executive Summary Introduction Bihar Rajya Pul Nirman Nigam Limited (Company) was incorporated in June 1975 as...

Overview This Report of the Comptroller and Auditor General of India on Public Sector Undertakings, Government of Bihar, for the year ended 31 March 2015 includes an overview of functioning of Public Sector Undertakings, two Performance Audits and 14 paragraphs...

 vxi«4rt Report of the Comptroller and Auditor General of India on Public Sector Undertakings for the year ended 31 March 2015 Government of Bihar Report No.4 of the Year 2015 Report of the Comptroller and Auditor General of India on Public Sector Undertakings for the year ended 31 March...

in relation to the accounts of a Government Company or Corporation are submitted to the Gove rnment 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 and Conditions of Service) Act, 1971. The...