Audit Reports

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of Bihar Treasury Code (BTC) 2011 provides that a certificate shall be furnished by the DDO to the effect that money withdrawn on the contingent bill shall be spent within the same financial year and that the unspent amount shall be...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

3.72 3.74 14374 37423 10.04 20.30 13 Punjab 228754 16.55 15.45 19.07 22.42 46.97 44.95 8.67 6.74 10.79 12.28 3.01 3.48 32682 82570 9.71 13.73 14 Bihar 213073 25.23 22.77 35.63 33.31 67.43 65.39 20.39 18.95 18.55 16.99 4.63 3.44 6947 20526 11.44 25.07 15 Odisha 186356 16.50 18.23 34.54 37.56...

The State PSUs are established to carry out activities of commercial nature while keeping in view the welfare of the people. In Bihar, the State working PSUs registered a turnover of 7924.89 crore for 2013-14 as per their latest finalised accounts as of September 2014. The major...

Government companies_ South Bihar Power Distribution Company Limited 4.1 Long Paragraph on Billing and Collection of dues in respect of High Tension Specified Services Consumers_ 4.1.1 The erstwhile Bihar State Electricity Board (Board), in 2001, by virtue of the power conferred under section...

OVERVIEW V J Overview This Report of the Comptroller and Auditor General of India on Public Sector Undertakings, Government of Bihar, for the year ended 31 March 2014 includes an overview of Government companies and Statutory corporations, two Performance Audit Reports, one...

3. PERFORMANCE AUDIT RELATING TO STATUTORY CORPORATION PERFORMANCE AUDIT ON BIHAR STATE ROAD TRANSPORT CORPORATION Chapter-Ill Performance Audit relating to Statutory Corporation 3. Performance Audit on Bihar State Road...

Report of the Comptroller and Auditor General of India on Public Sector Undertakings for the year ended 31 March 2014 Government of Bihar Report No. 1 of 2015 TABLE OF CONTENTS Particulars Reference to Paragraph (s) Page (s) Preface - vii Overview - ix-xiv CHAPTER-1 Overview of...

CHAPTER II 2. PERFORMANCE AUDIT RELATING TO GOVERNMENT COMPANY PERFORMANCE AUDIT ON THE ACTIVITIES OF BIHAR STATE TOURISM DEVELOPMENT CORPORATION LIMITED Chapter II Performance Audit relating to Government Company 2. Performance Audit on the...

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 and Conditions of Service) Act, 1971. The...

As per Rule 126 of the Bihar Finance (Amendment) Rules (BFR), 2005, every authority delegated with financial powers of procuring goods in public interest shall have the responsibility and accountability to bring efficiency, economy and transparency in matters relating to public...

As per Rule 126 of the Bihar Finance (Amendment) Rules (BFR), 2005, every authority delegated with financial powers of procuring goods in public interest shall have the responsibility and accountability to bring efficiency, economy and transparency in matters relating to public...

1. Performance Audit of programmes/activities/Departments (0 Working of the Bihar State Pollution Control Board The Bihar State Pollution Control Board (BSPCB) is the main agency for enforcement of environmental laws and responsible for formulation of policy for prevention, control or...

Report of the Comptroller and Auditor General of India on General, Social and Economic Sector for the year ended March 2014 Government of Bihar Report No. 4 of 2014 Report of the Comptroller and Auditor General of India on General, Social and Economic Sector for the year ended March...

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 2013-14, Compliance Audit of 828 Drawing and Disbursing Officers (DDOs) of the State...

PREFACE 1. This Report is prepared for submission to the Governor of the State of Bihar under Article 151 of the Constitution of India. 2. The audit of expenditure by the Departments of the State Government is conducted under...

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...

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...

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...

CHAPTER-I GENERAL CHAPTER-I: 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 2013-14, the State's share of net proceeds of divisible Union taxes and duties assigned to States and Grants-in-aid received...

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,...

Commissioner of Commercial Taxes AG Accountant General ACE Assistant Commissioner of Excise ATNs Action Taken Notes BE Budget Estmates BVAT Act Bihar Value Added Tax Act BTEG Act Bihar Tax on Entry of Goods into local areas for Consumption, Use or Sale therein Act BMVT Act Bihar Motor...

involving 1,403.80 crore. Some of the major findings are mentioned below: I. General Total receipts of the Government of Bihar for the year 2013-14 were 68,918.65 crore. The revenue raised by the State Government amounted to 21,505.51 crore comprising tax revenue of? 19,960.68 crore and...

M/s Bihar State Co-10050015092 2011-12 Electrical Goods, 11999056 4, 5 and 8 921300 921300 1842600 operative federation Pouch and crate Ltd. etc. 10 Patna City M/s Sunrise 10060910035 2011-12 Plastic Goods 2744980 4 109799 109799 219598 East Industries M/s Sona Gold 10060468006 2011-12 DG...

PREFACE This Report is prepared for submission to the Governor of the State of Bihar under Article 151 of the Constitution of India. The audit of revenue receipts of the State Government is conducted under Section 16 of the...

Report of the Comptroller and Auditor General of India on Revenue Sector for the year ended March 2014 Government of Bihar Report No. 3 of the year 2014 TABLE OF CONTENTS Paragraph Page Preface V Overview vii Chapter -1: General Trend of revenue receipts 1.1 1...