Audit Reports

Further, claim of police cost should include pay. dearness pay. pension and leave salary Bihar, Gujarat, Kerala, Tamil Nadu, I Jttar Pradesh and West Bengal. Delay calculated after allowing three months from the date of return of police force. 73 Audit Report (Revenue Receipts) for the year ended...

and re-appropriations distinctly and indicate actual revenue and capital expenditure on various specified services vis-a-vis those authorized by the Bihar Appropriation Act, 2012 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 ur i STATE GOVERNMENT . 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 Outstanding Detailed 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of Bihar Treasury Code (BTC) 2011 provides that a certificate shall be furnished by the DDO to the effect that money withdrawn on the contingent bill shall be spent within the same financial year and that the unspent amount shall be...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 2012-13 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 2013 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. ALA 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....

Preface 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...

taxes1 in the State is governed by the provisions of the following Acts and Rules made thereunder: Central Sales Tax (CST) Act, 1956; • Bihar Value Added Tax (BVAT) Act, 2005; • Bihar Tax on entry of goods into local areas (BTEG) Act, 1993; • Bihar Entertainment Tax Act, 1948;...

EXCISE Tax administration ' 'Cv*"'1 i*- J 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...

1.33 2012-13 185.00 205.45 (+) 20.45 (+) 11.05 16,253.08 1.26 (Source: Revenue and Capital Receipt,(Detail): Finance Accounts, Government of Bihar) The above table indicates that though the collection of land revenue had gradually increased from 2008-09 to 2012-13, the contribution of...

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

CHAPTER -1 GENERAL EXECUTIVE SUMMARY What we have In this Chapter we present the trend of Revenue highlighted in this Receipts of the Government of Bihar, variation Chapter between budget estimates and actual receipts, cost of collection, analysis of arrears of revenue, response of the...

Some of the major findings arc mentioned below: Total receipts of the Government of Bihar for the year 2012-13 were f 59,566.66 crore. The revenue raised by the State Government amounted to f 17,388.35 crore comprising tax revenue of f 16,253.08 crore and non-tax revenue of f 1,135.27 crore. The...

Ltd. 2011-12 506786.26 63 31927534 2012-13 586213.28 63 36931437 Total 164528687 Sale value of the Quartz mineral for the State of Bihar is not available. In absence of sale value of the lime stone (Bihar) the rate of royalty has been taken as it is one of the components of the cost of...

Report of the Comptroller and Auditor General of India on Revenue Sector for the year ended March 2013 Government of Bihar Report No. 5 of the Year 2013 TABLE OF CONTENTS Paragraph Page Preface V Overview vii Chapter -I: General Trend of revenue receipts 1.1 3...

audit of the Commercial Taxes, Registration, Excise and Prohibition, Transport, Land Revenue and Mines and Geology departments of the Government of Bihar. The cases mentioned in this Report are among those which came to notice in the course of test audit during 2012-13 of accounts for the period...

In Aurangabad, the work for preparation of DPP was awarded to Bihar Institute of Economic Studies, Patna (June 2010) but, the plan was not prepared even after lapse of more than two years and incurring expenditure to the tune of 4.20 lakh. In West Champaran, 5 lakh was paid as...

8.66 1300.73 17.22 20.27 2238.66 1617.02 27.77 621.64 3298.85 2505.78 75.95 Total 321.48 6117.16 713.57 236.7 8110.84 Source: RDD, Government of Bihar Note: * Details of receipt and expenditure for the year 2007-08 and 2008-09 are based on Annual Report on MONREGS published by RDD, govt, of...

of Performance Audit of Mahatma Gandhi National Rural Employment Guarantee Scheme (MGNREGS) has been prepared for submission to the Governor of Bihar under Article 151(2) of the Constitution. The Government of India requested the Comptroller and Auditor General of India to undertake audit of...

2009-10 12406518 4127311 33.27 2010-11 13044879 4684704 35.91 2011-12 13381535 2679829 20.03 (Source: Rural Development Department, Government of Bihar) There was remarkable decreasing trend in providing jobs at the state level from 75 (2007-08) to 20 per cent (2011-12). Thus, the primary...

But, from scrutiny of records of the sampled districts and position furnished by RDD, Bihar, it was observed that percentage of actual completion of works against those taken up during 2007-12 declined during the period and ranged from 49.85 to 28.45 per cent and 50.62 to 28.23 per cent...

479094 38100 7.95 Jehanabad 07-08 to 11-12 565391 12287 2.17 Aurangabad 07-08 to 11-12 1348181 24157 1.79 Munger 07-08 to 11-12 815443 11119 1.36 Bihar State 07-08 to 11-12 192.95 lakh 8.44 lakh 4.37 75 Audit Report No.4 for year ended 31 March 2012 Annexure- XVI (Reference: Paragraph 5.2;...

Comptroller and Auditor General of India on MAHATMA GANDHI NATIONAL RURAL EMPLOYMENT GUARANTEE SCHEME For the year ended 31 March 2012 Government of Bihar Report No. 4 of the year 2013 Table of Contents Contents Paragraph Page Preface vii Highlight ix Chapter-I: Introduction Background of the...

In Bihar, the scheme could not gain momentum as the percentage of households provided 100 days employment ranged from one to seven per cent during 2007-12. The Scheme is administered by the Ministry of Rural Development, which is responsible for policy formulation, release of funds and also for...

Further, it was intimated by the RDD, Government of Bihar (02.11.2012) that a total sum of 57.73 lakh was recovered, FIR was lodged against 125 persons at fault for 1.03 crore, and unpaid wages remitted to the accounts of the labourers to the tune of 17.37 lakh. Unspent SGRY grant...

PLACE: PATNA (P.K.Singh) DATE : 01 May, 2013 Accountant General (Audit), Bihar COUNTERSIGNED PLACE: NEW DELHI (VINOD RAI) DATE : 06 May, 2013 Comptroller and Auditor General of India 53...

Chapter -II Structural mechanism and capacity building 2.1 Structural mechanism As per provisions contained in para 3.1.2 of the Operational Guidelines of MGNREGS, every State Government was required to appoint a full-time dedicated Programme...

Chapter -VII District Specific Findings 7.1 Fraudulent payment of wage through non-existent Post Office accounts A total payment of wage amounting to ? 28,946/- in scheme no. 491/07-08 executed by the ZP was shown paid to 51 numbers of labourers...

Chapter -VIII Miscellaneous/other interesting points 8.1 Unspent balances of SGRY/NFFWP and cost of unutilised grain not transferred to MGNREGS account Consequent upon the closure of Sampooma Gramin Rojgar Yojana (SGRY) and National Food for Work...

Chapter -IX Finding of physical verification 9.1 Outcome of job card verification The Gram Panchayat will issue job cards to every registered household. The timely issue of well designed job cards is essential; this is a critical legal document...

Chapter -X Monitoring and internal control 10.1 Monthly progress reports (MPRs) and Management Information System (MIS) entry_ The MGNREGA Operational Guidelines prescribe detailed monitoring formats for Monthly Progress Reports (for both physical...

Ann ext ires Glossary of Abbreviation AAP Annual Action Plan ADPC Additional District Programme Co-ordinatar AE Assistant Engineer BDO Block Development Officer BPL Below Poverty Line CEGC Central Employment Guarantee Council CEO Chief Executive...

the department incurred a loss oft 3.82 crore on account of non-remitted missing bank drafts (t 0.89 crore) and loss of interest (t2.93 crore)._ The Bihar Contractor Registration Rule 2007 required all contractors to get registered with the department within one year from the date of its coming...

PARAGRAPHS HUMAN RESOURCES DEVELOPMENT DEPARTMENT 3.1 Working of Patna University 3.1.1 Introduction Patna University (PU), the first University in Bihar, was established in the year 1917 with a vision to provide quality higher education in the State. Presently, it had 31 Post Graduate (PG)...

(Paragraph 4.10) 4.1 Introduction Minority Welfare Department (MWD), Government of Bihar came into existence in the year 1991 with aim of overall improvement/development of minorities1 in addition to minority welfare schemes already implemented by other respective department. In Bihar, minorities...

Building Construction Department 429, 485 12 30. Civil Aviation Department 425 04 Total 408 326- 08.11.2000 (Laidon 08.11.2000 in Bihar Vidhan. Sahha). 168 Appendix APPENDIX-2.1.1 (Refer Paragraph - 2.1.6.1; page-17)) Statement showing Intra-linking of river for flood sector as flood...

bodies and 14 autonomous bodies substantially funded by the Government, which are audited by the Office of the Principal Accountant General (Audit), Bihar on behalf of the CAG. Audit Report (GS&ES) for the year ended 31 March 2012 The comparative position of expenditure incurred by the Government...

Report of the Comptroller and Auditor General of India on General, Social & Economic Sectors for the year ended March 2012 Government of Bihar Report No. 3 of the Year 2013 TABLE OF CONTENTS Reference to DESCRIPTION Page/ Paragraphs Remarks Preface vii CHAPTER-I INTRODUCTION About...

PREFACE 1. This Report has been prepared for submission to the Governor of the State of Bihar under Article 151 of the Constitution of India. 2. Chapter-I of this Report covers auditee profile, authority for audit, planning and...

CHAPTER-ni: STATE EXCISE 3.1.1 Tax administration The assessment, levy and collection of excise revenue in the State is governed by the provisions of Bihar Excise (BE) Act, 1915 and Bihar Excise (Settlement of licences for retail sale of Country/Spiced country liquor, Foreign liquor, Beer and...

1.41 2011-12 125.20 167.49 (+) 42.29 (+) 33.78 12,612.10 1.33 (Source: Revenue and Capital Receipt, (Detail): Finance Accounts, Government of Bihar) The above table indicates that the contribution of receipts from Land Revenue in the total tax receipts of the State was ranged from 1.33 per...

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

CHAPTER-I GENERAL 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 2011-12, the State’s share of net proceeds of divisible Union taxes and duties assigned to States and grants-in-aid received...

2012 CHAPTER-VI: NON- TAX RECEIPTS Non-ferrous Mining and Metallurgical Industries 6.1.1 Tax administration The 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...

Report of the Comptroller and Auditor General of India on Revenue Sector for the year ended March 2012 Government of Bihar Report No. 2 of the Year 2013 TABLE OF CONTENTS Paragraph Page Preface V Overview vii Chapter-I: General Trend of revenue receipts 1.1 1...

involving 568.99 crore. Some of the major findings are mentioned below: I. General Total receipts of the Government of Bihar for the year 2011-12 were ^ 51,320.17 crore. The revenue raised by the State Government amounted to ^ 13,501.96 crore comprising tax revenue of 12,612.10 crore and...

1023830 40953 22729 122859 186541 10452350043 Bhandar 2009-10 Niyantrak 7233566 766871 6466695 258668 97000 776004 1131672 10450232048 11 -Do- M/s Bihar Steel 2009-10 M/s Sahayak 2220810 Nil 2220810 88832 35977 266496 391305 10450199068 Bhandar Niyantrak 10450232048 12 Pumea M/s Rohri Motors...

Preface This Report for the year ended 31 March 2012 has been prepared for submission to the Governor under Article 151 (2) of the Constitution. The audit of revenue receipts of the State Government is conducted under Section 16 of the Comptroller...

The State PSUs are established to carry out activities of a commercial nature while keeping in view the welfare of the people. In Bihar, the State working PSUs registered a Turnover of 7,811.28 crore for 2011-12 as per their latest finalised accounts as of September 2012. This Turnover...

CHAPTER III 3. PERFORMANCE AUDIT RELATING TO STATUTORY CORPORATION 3. PERFORMANCE AUDIT ON POWER TRANSMISSION ACTIVITY OF BIHAR STATE ELECTRICITY BOARD Chapter-III 3. Performance Audit on Power Transmission Activity of Bihar State Electricity Board Executive Summary...

CHAPTER III 3. PERFORMANCE AUDIT RELATING TO STATUTORY CORPORATION 3. PERFORMANCE AUDIT ON POWER TRANSMISSION ACTIVITY OF BIHAR STATE ELECTRICITY BOARD Chapter-III 3. Performance Audit on Power Transmission Activity of Bihar State Electricity Board Executive Summary...

Government Companies Bihar State Hydroelectric Power Corporation Limited 4.1 Unfruitful expenditure Failure on the part of the Company to comply with the directives of BERC resulted in unfruitful expenditure of 29.62 lakh towards consultancy charges and loss of revenue of 4.72 crore due to...

1. Overview of State Public Sector Undertakings Audit of Government companies is Limited ( X75.45 crore) and Bihar Rajya governed by Section 619 of the Companies Pul Nirman Nigam Limited ( X 37.89 Act, 1956. The Accounts of Government crore). Heavy Losses...

Report of the Comptroller and Auditor General of India on Public Sector Undertakings for the year ended 31 March 2012 Government of Bihar Report No. 1 of the Year 2013 TABLE OF CONTENTS Particulars Reference to Paragraph (s) Page (s) Preface - v Overview - vii-xii CHAPTER-1...

Preface This Report deals with the results of audit of Government companies and Statutory corporations, including Bihar State Electricity Board and has been prepared for submission to the Government of Bihar under Section 19A of the Comptroller & Auditor...