Audit Reports

3.3.4 Unnecessary or excessive supplementary grants Rule 117 of the Bihar Budget Manual (as adopted by Jharkhand) states that supplementary grants should be obtained in consultation with the Finance Department to meet new specific items of expenditure or to cover probable excesses in...

Increasing liabilities raised the issue of sustainability of State Government Finances. Apportionment of fiscal liabilities of the composite Bihar State between successor States of Bihar and Jharkhand has not been done so far. Government of Jharkhand (GoJ) had not paid any interest to State...

CHAPTER 1 OVERVIEW 1.1 Profile of the State The State of Jharkhand was created in November 2000 by dividing the State of Bihar . It has an area of 79,714 sq. km. It is the 16 th largest State of the country in terms of geographical area, of which, 29.62 per cent area...

Every year, the Principal Accountant Gen eral (Accounts & Entitlements) reiterates to Budget Controlling Officers, the requirements of the Bihar Budget Manual (as adopted by Jharkhand) to reconcile their monthly and quarterly figures of receipts and expenditure with the books of the Principal...

Report presents the summary of financial performance of Government Companies, Statutory Corporations and Government controlled other Companies in Bihar. In the Report, the term State Public Sector Enterprises (SPSEs) encompasses those Government companies in which the direct holding of the...

In Bihar, a three-tier healthcare system viz. primary, secondary and tertiary, is in place to provide quality medical care services to the people of the State as depicted in Chart 2.1 below. Chart 2.1 Public Healthcare Facilities in Bihar 0HGLFDO&ROOHJHDQG+RVSLWDO 7HUWLDU\FDUH ...

Out of the three Statutory Corporations, the CAG is the sole auditor for Bihar State Road Transport Corporation. In respect of Bihar State Financial Corporation and Bihar State Warehousing Corporation, the audit is conducted by Chartered Accountants and supplementary audit is conducted by...

The primary sources of pollution in Bihar are untreated sewage /domestic waste water from cities located on the bank of river Ganga. As a result, its water is not suitable for drinking purposes and outdoor bathing . Patna is the capital of Bihar and is the second largest urban centre in eastern...

DH also needs to be ready for epidemic and disaster management all the times. Further, according to Health Department, Government of Bihar (GoB) resolution (May 2006, August 2010 and August 2014), Government is committed to provide drugs, pathological and radiological test services free of...

of the following Acts and Rules made the reunder: Central Sales Tax (CST) Act, 1956; Central Goods and Services Tax (CGST) Act, 2017; • Bihar Goods and Services Tax (BGST) Act, 2017; Integrated Goods and Services Tax (IGST) Act, 2017; • Bihar Value Added Tax (BVAT) Act, 2005;...

audit of selected programmes and activities and compliance audit of departments under General, Social and Economic Sectors of the Government of Bihar (GoB). The primary purpose of this section of the report is to bring to the notice of the Legislature, audit findings of significant...

Audit) for the year ended March 2020 N CHAPTER-IV GENERAL 4.1 Trend of receipts 4.1.1 The tax and non-tax revenues raised by the Government of Bihar (GoB), the State’s share of net proceeds of divisible Union taxes and duties assigned to the State and Grants-in-aid received from...

    Audit Report of the Comptroller and Auditor General of India(Performance and Compliance Audit) for the year ended 31 March 2020 Government of Bihar Report No. 5 of the year 2021 TABLE OF CONTENTS DESCRIPTION Reference to Paragraphs Page No. Preface v Overview vii SECTION A: GENERAL, SOCIAL...

levies and collects taxes on vehicles in the State, in terms of the Motor Vehicles (MV) Act, 1988, Central Motor Vehicles (CMV) Rules, 1989, Bihar Motor Vehicle Taxation (BMVT) Act, 1994 and BMVT Rules, 1994. The Department is headed by the Principal Secretary at the Government level and...

CHAPTER IV 18 Chapter IV – Quality of Accounts and Financial Reporting Practices State Finances Audit Report for the year ended 31 March 2020 72 Bihar District Mineral Foundations (BDMF) etc amount of . Funds of Regulators outside Government Accounts . Real Estate Regulatory Authority (RERA)...

SECTION A General, Social and Economic Sectors CHAPTER-I INTRODUCTION 1.1 About this Section This section of the Report contains the results of Compliance Audits of various departments under General, Social and Economic Sect ors of the Government of ...

of India (GoI) approved (November 2010) construction of a road along the Indo -Nepal border (INB) in the States of Uttar akhand, Uttar Pradesh and Bihar. Indo -Nepal Border Road Project (INBRP) was to be implemented jointly by the GoI and State Governments concerned. The scheduled date of...

Road Project 2.1.1 Background India and Nepal share an open border of 1751 km along the States of Uttarakhand (263 km), Uttar Pradesh (560 km), Bihar (729 km), West Bengal (100 km) and Sikkim (99 km). Due to its open and porous nature, the Indo-Nepal Border (INB) has been vulnerable to...

Economic Sectors) for the year ended\ March 2019 CHAPTER-III COMPLIANCE AUDIT SCHEDULED CASTE AND SCHEDULED TRIBE WELFARE DEPARTMENT 3.1 Working of Bihar Mahadalit Vikas Mission 3.1.1 Introduction Constitution of India 110 has laid great stress on scheduled caste & scheduled tribe (SC & ST)...

audit of selected programmes and activities and compliance audit of departments under General, Social and Economic Sectors of the Government of Bihar. Performance audit is an independent assessment/examination of the extent to which an organisation, programme or scheme operates economically,...

Border Road Project’ and Implementation of “Mahatma Gandhi National Rural Employment Guarantee Scheme”, two compliance audits on ‘Working of Bihar Mahadalit Vikas Mission’ and ‘Utilisation of Compensatory Afforestation Funds Management and Planning Authority (CAMPA) funds’ and an...

Report of the Comptroller and Auditor General of India on General, Social and Economic Sectors for the year ended 31 March 2019 Government of Bihar Report No. 3 of the year 2021 TABLE OF CONTENTS DESCRIPTION Reference to Paragraphs Page No. Preface iii Overview v CHAPTER-I INTRODUCTION...