Audit Reports

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 border with Nepal in the north. It is the twelfth largest State in India in terms of geographical size (94163 sq. km) and the third...

2.1.3As per the Bihar Budget Manual, the Finance Department is responsible for preparation of the annual budget by obtaining estimates from various departments. The departmental estimates of receipts and expenditure are prepared by Controlling Officerson the advice of the heads of departments...

3.1 Ame ndment in the provisions of Bihar Treasury Code relating to Abstract Contingent Charges The Bihar Treasury Code (BTC), 1937 was amended in October 2006 1 incorporating extension on time for submission of detailed contingent (DC) bills to six months in place of earlier provision of one...

Summary Executive Summary Audit Report (State Finances) for the year ended 31 March 2012 Background This Report on the finances of the Government of Bihar intends to objectively assess the financial performance of the State during 2011-12 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 2012 Government of Bihar Report No. 1 of the Year 2012 Audit Report (State Finances) for the year ended 31 March 2012 Table of Contents Table of Contents Reference to...

This Report has been prepared for submission to the Governor of Bihar under Article 151 of the Constitution of India. 2. Chapters 1 and 2 of this Report contain audit observations on matters arising from the examination of the Finance Accounts and Appropriation Accounts respectively, of the State...

3.1 Outstanding Detailed Contingent Bills_ Rule 322 (2) of the Bihar Treasury Code, Volume-I provides that every drawing officer has to certify in each abstract contingent (AC) bill that detailed contingent (DC) bills for all contingent charges drawn by him prior to the first of the current...

2.1.3. As per the Bihar Budget Manual, the Finance Department is responsible for preparation of the annual budget by obtaining estimates from various departments. The departmental estimates of receipts and expenditure are prepared by Controlling Officers on the advice of the heads of...

Chapter 1 Finances of the 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...

Executive Summary Background This Report on the finances of the Government of Bihar intends to objectively assess the financial performance of the State during 2010-11 and to provide the State Government and the State...

1 till Table of Contents Reference to Paragraphs Page Preface V Executive Summary vii CHAPTER -1 FINANCES OF THE STATE GOVERNMENT Profile of Bihar 1 1 Introduction 1.1 1 Resources of the State 1.2 3 Revenue Receipts 1.3 5 Application of Resources 1.4 10 Quality of Expenditure 1.5 15 Analysis...

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

What we have highlighted In this Chapter we present a performance audit on in this Chapter ‘Computerisation of Transport Department In Bihar’ and a few illustrative cases of 17.81 crore selected from observations noticed during our test-check of records relating to non/short levy,...

Bhagalpur 2009-10 3 District Transport Officer, Samastipur 2009-10 2 District Transport Officer, Madhepura 2009-10 3 State Transport Commissioner, Bihar, Patna 2009-10 5 District Transport Officer, Kishanganj 2009-10 6 District Transport Officer, Gaya 2009-10 3 District Transport Officer,...

The CE is also the ex-officio Controller of Molasses for the administration and execution of the Bihar Molasses Control Act and Rules. The CE is assisted by one Joint Commissioner of Excise (JCE), one Deputy Commissioner of Excise (DCE) and one Assistant Commissioner of Excise (ACE) at the...

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 2010-11, the State's share of net proceeds of divisible Union taxes and duties assigned to States and grants-in-aid received...

of royalty Nine1 District Mining offices We observed from the Under the provisions of Rule 26 (A) and 28 brick kiln register, Mining of the Bihar Minor Mineral Concession Inspector’s report and (BMMC) Rules 1992 and notification other relevant records kept issued (March 2001)...

3.1.3 57 Impact of audit 3.1.4 57 Working of internal audit wing 3.1.5 58 Results of audit 3.1.6 58 Computerisation of Transport Department in Bihar 3.2 60 Non-compliance of the provisions of the Acts/Rules 3.3 76 Non-realisation of motor vehicle taxes 3.4 76 Non-realisation of tax from...

involving X 893.61 crorc. Some of the major findings are mentioned below: I. General Total receipts of the Government of Bihar for the year 2010-11 were 44,532.32 crore. The revenue raised by the State Government amounted to X 10,855.38 crore comprising tax revenue of X 9,869.85 crore and...

This Report for the year ended 31 March 2011 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 and...

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? 4031.46 crore for 2010-11 as per their latest finalised accounts as of September 2011. This Turnover was...

Government Companies Bihar State Food & Civil Supplies Corporation Limited 4.1 Loss of 2.91 crore due to non-registration of land Company’s failure to timely get the purchase of land registered in their name resulted in a loss of? 2.91 crore. The Board of Directors (Board) of Bihar State...

Chapter 3. Performance Audit Relating to hi Statutory Corporation 3.1 Performance Audit of Power Distribution Utilities in Bihar Executive Summary was the executing agency, out of 4714 Introduction villages to be electrified, only 1920 The distribution system of the...

Heavy Losses were Act, 1956. The Accounts of Government incurred by Bihar State Electricity Board companies are audited by Statutory (f 1294.98 crore) and Bihar State Road Auditors appointed by CAG of India. Transport Corporation (%55.74 crore). These Accounts are also subject to supplementary...

Chapter 2. Performance Audit relating to ii Government Company 2.1 Performance Audit of Bihar State Food & Civil Supplies Corporation Limited Executive summary I Introduction respect of wheat and 7.84 per cent and Bihar State Food &...

of 1.38 12-13 PSUs Reforms in Power Sector 1.39-1.40 13-14 CHAPTER-II Performance Audit relating to Government Company Performance Audit of Bihar State Food & Civil 2.1 Supplies Corporation Limited Executive summary 15-18 Introduction 2.1 18-19 Scope of Audit 2.2 19 Audit Objectives 2.3...

2. This Report deals with the results of audit of Government companies and Statutory corporations, including Bihar State Elccuicity Board and has been prepared for submission to the Government of Bihar under Section 19A of the Comptroller & Auditor General's (CAG) (Duties, Powers and...

AUDIT OF GOVERNMENT DEPARTMENT Animal and Fisheries Resources Department 4.1 Integrated Audit of Animal and Fisheries Resources Department Highlights Bihar is primarily a rural agrarian economy with 90 per cent of the State’s population living in the rural areas where animal husbandry is...

and 18 other 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. The comparative position of expenditure incurred by the Government during the year 2010-11 and in the preceding two...

audit were as under:- the guidelines issued by Government of India (GOI) for implementation of IAY; annual targets fixed by GOI; • Bihar Financial Rules(BFR), 1950; • Bihar Treasury Code (BTC); and relevant Circulars and departmental orders issued by State/GOI from time to...

Building Construction Department 429 11 30. Civil Aviation Department 425 04 Total 393 326- 08.11.2000 (Laid on 08.11.2000 in Bihar Vidhan Sabha). (112) Appendix APPENDIX-2.1 (Refer paragraph-2.1.8.7 ; Page- 25 ) Statement showing payment to more than one beneficiary against single BPL number...

PREFACE 1. This Report has been prepared for submission to the Governor of the State of Bihar under Article 151 of the Constitution of Tndia. 2. Chapter-T of this Report covers audited entity profiles, authority for audit, planning and...

TABLE OF CONTENTS Reference to Description Page/ Paragraphs Remarks Preface vii CHAPTER-I INTRODUCTION About this Report 1.1 1 Audited entity profiles 1.2 1 Authority for audit 1.3 2 Planning and conduct of audit 1.4 3 Significant audit...

10 GSDP CAGR2 (2000-01 to 2009-10) 11.71 per cent 11 Per capita GSDP CAGR (2000-01 to 2009-10) 9.95 per cent 12 GSDP CAGR ( 2000-01 to 2008-2009) Bihar 12.08 per cent Other General Category States 12.54 per cent Bihar 15.31 per cent 13 Population Growth ( 2000- 2001 to 2009-2010 ) Other...

MANAGEMENT AND BUDGETARY CONTROL 2.1 Introduction 2.1.1 This Chapter outlines the results of audit of Appropriation Accounts of the Government of Bihar with due regard to the aspects of financial accountability and budgetary practices. Appropriation Accounts are accounts of expenditure, voted...

3.1 Outstanding Detailed Contingent Bills The Bihar Treasury Code (Note below Rule 322 [2]) provides that advances drawn on Abstract Contingent (AC) Bills should be settled by submitting Detailed Contingent (DC) Bills to the Accountant General (A&E) not later than the 25th of the...

EXECUTIVE SUMMARY Executive Summary Background In response to the Twelfth Finance Commission’s recommendations, the Bihar Government enacted its Fiscal Responsibilities and Budget Management (FRBM) Act, entitled the Bihar Fiscal Responsibility and Budget...

PREFACE 1. This Report of the Comptroller and Auditor General of India for the year ending March 2010 on the State Finances has been prepared for submission to the Governor under Article 151 of the Constitution. 2. Chapters I and II of this Report...