Audit Reports

(Paragraph 5.2.12) 5.2.1 Introduction Receipts from stamp duty and registration fee in the State are regulated under the Indian Stamp (IS) Act, 1899, Bihar Stamp Rules, 1991 and Bihar Stamp (Prevention of Under-Valuation of Instruments) Rules, 1995 as amended from time to time. The stamp duty is...

A: Taxes on Sales, trade etc./VAT 2.10 Suppression of turnover Ten5 Commercial Taxes Circles We observed that the Under Section 31 (2) of the Bihar Value Govemment/Department Added Tax (BVAT) Act, 2005, if the did not prescribe a Assessing Authority (AA) is satisfied that any mechanism for cross...

of penalty against the works contractors for illegal procurement of minerals Fourteen1 District Mining Offices We observed Under rule 40 (10) of the Bihar Minor Mineral between June 2009 Concession (BMMC) Rules, 1972 the works contractors and February 2010 shall purchase the mineral from...

Commercial Taxes ACE Assistant Commissioner of Excise AIG Assistant Inspector General AMO Assistant Mining Officer AR Audit Report BE Act Bihar Excise Act BEs Budget Estimates BL Bulk Liter BMMC Bihar Minor Mineral Concession BMVT Bihar Motor Vehicles Taxation BSBCL Bihar State...

4.8 Non-realisation of motor vehicle taxes Twenty six1 District Transport Offices Under section 5 and 9 of the Bihar Motor Vehicles While scrutinising Taxation (BMVT) Act, 1994, motor vehicles tax taxation registers is to be paid to the Taxing Officer in whose between June 2009 jurisdiction the...

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 2009-10, the State's share of net proceeds of divisible Union taxes and duties assigned to States and grants-in-aid received...

involving 977.82 crore. Some of the major findings are mentioned below: General Total receipts of the Government of Bihar for the year 2009-10 were 35,526.83 crore. The revenue raised by the State Government amounted to 9,760.09 crore comprising tax revenue of 8,089.67 crore and...

Preface This Report for the year ended 31 March 2010 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...

In Bihar, the State PSUs occupy an insignificant place in the state economy. The working State PSUs registered a turnover of ?2508.83 crore for 2009-10 as per their latest finalised accounts as of September 2010. This turnover was equal to 1.62 per cent of State Gross Domestic Product (GDP) for...

Chapter III Performance Review relating to Statutory Corporation 3. Performance Audit of Power Generation Undertakings in Bihar Executive Summary Power is an essential requirement for all plants so as to generate maximum energy facets of life and has been recognised as...

Government companies Bihar State Food and Qvil Supplies Corporation Limited 4.1 Irregular grant to Chief Minister Relief Fund: X four crore The decision of the Company to give donation of X four crore without prior approval in its general meeting, not only led to violation of the provisions of...

Chapter II Performance Review relating to Government Company 2. Bihar Rajva Pul Nirman Nigam Limited Executive Summary Introduction completion of approach road. Estimate for the work of construction of the bridge...

Overview 1. Overview of Government companies and Statutory corporations_ Audit of Government companies is Heavy losses were incurred by Bihar governed by Section 619 of the Companies State Electricity Board (f 1102.28 Act, 1956. The accounts of Government crore) and Bihar State Road...

2. 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 General's (CAG) (Duties, Powers and...

for the year ended 31 March 2010 However, this payment of interest of 3.52 crore by the State Government was not justified since the Government of Bihar had released the payment of 7.11 crore (November 2000) on time. The issue of non-payment arose due to Director RINPAS not presenting the...

- m INTEGRATED AUDIT OF GOVERNMENT DEPARTMENT ENVIRONMENT AND FOREST DEPARTMENT 3 Integrated Audit of Environment and Forest Department Highlights Bihar has a forest coverage of 6804 sq km, representing 7.23 per cent of its geographical area (0.94 lakh sq km). There was an increase of 1.3 per...

Appendices APPENDIX- 1.1.1 (Refer Paragraph 1.1.2; Page-2) Organogram of Total Sanitation Campaign

departments and programmes as well as on the working of the Environment and Forest Department are given below: Total Sanitation Campaign in Bihar Sanitation is one of the basic determinants of the quality of life and human development index. Realising its importance, the Government of...

1 This Report has been prepared for submission to the Governor of Bihar under Article 151 of the Constitution of India. 2. Chapter-I deals with the findings of performance audit, Chapter-II deals with the findings...

CHAPTER II FINANCIAL MANAGEMENT AND BUDGETARY CONTROL 2.1 Introduction 2.1.1 This Chapter outlines the Bihar Government's financial accountability and budgetary practices through audit of Appropriation Accounts. Appropriation Accounts are accounts of...

17. Detailed account of debt and other interest bearing obligations of the Government of Bihar. 18. Detailed account of loans and advances given by the Government of Bihar, the amount of loan repaid during the year, the balance as on 31 March 2009. 19. Details of eannarked balances of...

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...

3.1 Delays in furnishing Utilization Certificates Bihar Financial Rules provide that the first two quarterly instalments or first half- yearly instalments of grants-in-aid may be sanctioned without insisting upon the production of utilization certificates (UC) in respect of the last...

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

1988. the Central Motor Vehicles (CMV) Rules. 1989. the Bihar Motor Vehicles (BMV) Rules. 1992 and the Bihar Motor Vehicles Taxation (BMVT) Act and Rules. 1994. Major activities of the Transport Department include registration of motor vehicles, levy and collection of motor vehicle taxes, grant...

(Paragraphs 5.2.12, 5.2.14 and 5.2.15) 5.2.1 Introduction The Government of Bihar had decided (March 2005) to computerise all the registration offices in the State. The objectives of the computerisation w as to make registration process simple, transparent and fast and to ensure that stamp duty,...

3.3 Settlement of excise shops Under the provisions of the Bihar Excise (settlement of licences for retail sale of country/spiced country liquor/foreign liquor/beer and composite liquor shops65) Rules, 2007 (effective from 1st July 2007) framed under the Bihar Excise Act, 1915, the settlement of...

A : MINES AND MINERALS 6.3 Non-levy of penalty for illegal removal of brick earth Under the provisions of the Bihar Minor Mineral Concession (BMMC) Rules. 1972 and the notification issued (March 2001) thereunder, brick kilns are classified into three categories for determination of the...

involving Rs. 838.92 crore. Some of the major findings are mentioned below: I. General Total receipts of the Government of Bihar for the year 2008-09 were Rs. 32,980.69 crore. The revenue raised by the State Government amounted to Rs. 7,326.06 crore comprising tax revenue of Rs. 6.172.74 crore...

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 2008-09, the State's share of divisible Union taxes and grants-in-aid received from the Government of India during the year...

Preface Tins report for the year ended 31 March 2009 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...

Annexure-I (Reference paragraph 4.2.4) Methodology applied for selection of Auditee units The "Population Proportionate Sampling with Replacement Method" was adopted for selection of auditee units through random numbers. Step-wise details are given ...

The Slate PSUs are established to carry out activities of commercial nature while keeping in view the welfare of people. In Bihar, the State PSUs occupy an insignificant place in the state economy. The State PSUs registered a turnover of Rs. 2056.89 crore for 2008-09 as per their latest...

Government companies Bihar State Text Book Publishing Corporation Limited 4.1 Avoidable expenditure The Company incurred avoidable expenditure of Rs. 0.70 crore on minimum guarantee energy charge and power factor surcharge due to not taking timely and informed decision The Company has a press...

Chapter-Ill Performance review relating to Statutory corporation 3 Bihar State Road Transport Corporation Executive summary The Bihar State Road Transport with a right kind of policy measures and Corporation...

Overview 1. Overview of Government companies and Statutory corporations_ Audit of Government companies is incurred by Bihar State Electricity Board governed by Section 619 of the Companies (Rs. 584.70 crore) and Bihar State Road Act, 1956. The accounts of Government...

Chapter-II Performance review relating to Government company 2. Bihar State Tourism Development Corporation Limited Executive Summary The Bihar State Tourism Development Performance of hotels and other sendees...

2. 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 General's (CAG) (Duties, Powers and...

Rule 100 of the Bihar Public Works Accounts (BPWA) Code, read with the instructions (December 1983) of the State Vigilance Department, envisaged that temporary advances could be granted to subordinate officers for making petty payments on muster rolls and vouchers which had already been...

In addition, 30 out of 38 districts of the State come under a high risk seismic zone while the southern part of Bihar is prone to droughts. In pursuance of the national roadmap for disaster management the erstwhile Relief and Rehabilitation Department of the Government of Bihar was...

1.86 1.86 0.05(3) 1.81 2007-08 7.56 1.81 4.50 6.31 5.54(88) 0.77 2008-09 5.87 0.77 2.50 3.27 2.43(74) 0.84 Total 17.15 8.86 11.44 8.02(70) 10 Nalanda Biharshariff 2006-07 8.67 0.00 2.17 2.17 0 2.17 2007-08 16.50 2.17 5.00 7.17 5.30 (74) 1.87 2008-09 13.67 1.87 3.50 5.37 3.67 (68) 1.70 Total 38.84...

1 This Report has been prepared for submission to the Governor of Bihar under Article 151 of the Constitution of India. 2. Chapter-I deals with the findings of performance audit, Chapter-II deals with the findings...

Mukhya Mantri Gram Sadak Yojana The Government of Bihar launched the Mukhya Mantri Gram Sadak Yojana in 2006-07 for providing improved connectivity through all-weather roads to v illages and habitations having populations ranging from 500 to 999, which were not covered under the Pradhan...