Audit Reports

In unified Bihar, clauses of agreements entered into with contractors for execution of works did not contain the provision of price escalation. In an order5, the Water Resources Department, Government of Bihar, decided (July 1998) to provide price escalation in cases of increase in the...

Generation, Transmission and Distribution of power is carried out by Jharkhand State Electricity Board (Board), created in March 2001 as a result of Bihar Re-organisation Act, 2000. Restructuring of the Board into separate entities for generation, transmission and distribution has not yet been...

of Audit Reports Non-submission of Explanatory (Action Taken) Notes The manual of instructions (1998) of the Finance Department, Government of Bihar (as adopted by Government of Jharkhand) envisaged that the Secretaries to Government of the concerned departments were required to submit...

CHAPTER IV CHIEF CONTROLLING OFFICER BASED AUDIT OF A GOVERNMENT DEPARTMENT 4.1 FUNCTIONING OF BUILDING CONSTRUCTION DEPARTMENT Highlights The Building Construction Department of the Government of Jharkhand is responsible for construction and...

44 Chapter- V: Land Revenue After enactment of the Bihar Land Reforms (BLR) Act, 1950 all intermediary interest in permanently settled areas including interest in trees, forests, fisheries, jalkars, ferries, hats, gairmazarua* (GM) land and mines and minerals was abolished and vested in...

CHAPTER- IV: TAXES ON VEHICLES Tax administration The levy and collection of Motor Vehicle Tax and fee in the state is governed by the Bihar Motor Vehicles Taxation (BMVT) Act, 1994 and Rules made thereunder and the Bihar Motor Vehicles (BMV) Rules, 1992. On creation of the state of...

CHAPTER- III: STATE EXCISE 3.1 Tax administration The levy and collection of excise duty and other State excise receipts is governed by the Bihar Excise Act, 1915 and the Rules made/notifications issued thereunder, as adopted by the Government of Jharkhand. The Secretary of the State...

Action is required to be taken to recover the amount of 30.21 crore, which is 11 per cent of the total amount, under the provisions of the Bihar and Orissa Public Demands Recovery Act, 1914. 84 Chapter- VII: Non - Tax Receipts We recommend that the Government may consider issuing directions...

The 12 Chapter-11: Taxes on Sales, Trade etc. arrears recoverable as arrears of land revenue by invoking the provisions of the Bihar and Orissa Public Demands Recovery Act, 1914 were only eight per cent of the total amount pending settlement. The Government may consider issuing directions to...

2009-10 03 Total 266 1.2.4 Response of the Departments to the draft audit paragraphs As per the instruction issued (1966) by the Government of Bihar as applicable to the Government of Jharkhand, audit observations raised during local inspection are replied by the concerned authorities after...

emphasized avoidance of over-estimation and enjoined upon the officer responsible for 3.1.7.1 ImproperBudgetingandUnrealisticBudgetEstimation 1 Bihar Institute of Technology, Sindri. 2 Bokaro (Boys and Girls), Dhanbad (Boys), Dumka (Boys), Jamshedpur (Girls), Kharsawan (Boys), Latehar (Boys)...

Drinking Water & Sanitation Department stated (September 2010) that as per Cabinet (Vigilance) Department, Technical Examination Cell, Bihar, Patna (letter issued in December 1983, June 1989 and September 1989) the contractor would be allowed premium rate on wages as well as on the...

Estimates BG Bank Guarantee BHEL Bharat Heavy Electricals Limited BOG Board of Governors BOQ Bill of Quantity BPL Below the Poverty Line BRPNNL Bihar Rajya Pul Nirman Nigam Ltd. BSEB Bihar State Electricity Board BSMDC Bihar State Mineral Development Corporation Limited BSMDC Bihar State...

iturein expendi ture in expendi ture in ture March ture March ture March 1 Government Polytechnic, Latehar 52.43 29.42 39.05 16.58 35.64 13.22 2 Bihar Institute of Technology, Sindri 819.61 180.31 930.39 236.36 951.04 164.12 3 Govt. Women Polytechnic, Bokaro 296.36 182.03 257.08 128.10 262.03...

5.3 Non-observance of provisions of Acts/Rules The Bihar Government Estates (Khas Mahal) Manual, 1953 and Bihar Public Land Encroachment Act, 1956 (adopted by the Government of Jharkhand) provide for: (i) payment of rent on lease hold property; and (it) payment of rent and damages for encroached...

4.3 Non-observance of provisions of Acts/Rules 'The Bihar Motor Vehicles 'Taxation Act (BMVT), 1994 (adopted by the Government of Jharkhand), Motor Vehicles Act. 1988. Central Motor Vehicles Rules. 1989 and Rules made thereunder provide for: (i) payment of motor vehicles tax by the owner...

6.3 Non-observance of the provisions of Acts/Rules The Bihar Electricity Duty Act. 1948 and Bihar Entertainment Tax Act. 1948 (adopted by the Government of Jharkhand) provide for: (i) payment of electricity duty on mining purposes in all premises where total load exceeds 100 BHP: (ii)...

Provision for the same is prominent in similar Acts of other States (e.g. Bihar). 30 Chapter-II: Taxes on Sale, Tratlc etc. 2.2.11 Tax audit According to section 34 of JVAT Act. the circle in-charge shall undertake tax audit of the records; stock in trade and the related documents of the...

3.3 Non-observance of provisions of Act/Rules The Bihar Excise Act. 1915 (adopted by the Government of Jharkhand) and Rules made thereunder provide for: i) manufacture of potable liquor and supply it to wholesale retail vendors in prescribed time schedule. ii) renewal of licences for vendors...

receipts Following deficiencies were noticed in the system of levy and collection of Interest Receipts: Non-adherence to the provision of the Bihar Reorganisation Act. 2000 resulted in non-realisation of interest of Rs. 97.21 lakh. (Paragraph 8.2.7.2) Lack of monitoring by the Finance...

1.10 Response of the departments to draft audit paragraphs According to the instructions issued (1966) by the Government of Bihar, replies to the draft audit paragraphs are required to be communicated to the Principal Accountant General within six weeks from the date of receipt of the same....

7.4.1 Test check of records of District Mining Office, Koderma in November 2008 indicated that Bihar State Mineral Development Corporation was entrusted as caretaker agency to extract minerals from 2,047.96 hectares available area for the period from March 1986 to November 2003. Thereafter, no...

DRDA released (2003-07) the foodgrains to scheme implementing agencies for distribution among laboureres as w ages. In Jharkhand, the Bihar State Food and Civil Supply Corporation (BSFC) was the nodal agency for lifting foodgrains from depots of the Food Corporation of India (FCI) and...

APOs Annual Plans of Operations ASDD Agriculture and Sugarcane Development Department BAU Birsa Agricultural University BAY Birsa Awas Yojana BHPC Bihar State Hydroelectric Power Corporation BNOs Block Nodal Officers BOMQ Bill of Material and Quantity BPL Below the Poverty Line BPR&D Bureau of...

The Government of Jharkhand adopted the internal audit system as established by the Government of Bihar in 1953. The internal audit wing w as headed by the Chief Controller of Accounts under the administrative control of the Secretary. Finance Department. Government of Jharkhand. Internal audit...

security money and irregular grant of instalments in payment of the security money As per the provisions contained in the tariff notification of the Bihar State Electricity Board (BSEB) of May 200 G5 for High Tension Special Services (HTSS). facility of payment upto 12 instalments can be granted...

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, 2013 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 Background This Report on the finances of the Government of Bihar intends to objectively assess the financial performance of the State during 2013-14 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 2014 Government of Bihar TABLE OF CONTENTS Particulars Reference to Paragraphs Page Preface V Executive Summary vii CHAPTER -1 FINANCES OF THE STATE GOVERNMENT Profile...

A&E Accounts & Entitlement 2. AC Abstract Contingent 3. AE Aggregate Expenditure 4. AIA All India Average 5. AP Annual Plan 6. BBM Bihar Budget Manual 7. BE Budget Estimates 8. BTC Bihar Treasury Code 9. CAG Comptroller and Auditor General of India 10. CAGR Compound Annual Growth Rate 11....

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 observations on matters arising from examination of...