Audit Reports

26 Under Barrel Grenade Launcher. 27 Including 3,305 pistols (9 mm auto) procured prio r to April 2013/received from Bihar at the time of bifurcation. Chapter II: Performance Audit 21 of weapons in 2018 over 2013. Rather in all these three categories of weapons, the shortages had widened in...

2018 -19 1 Andhra Pradesh 933402 180745 9.2 67 32 69.6 114671 12.29 90818 4396 150477 16.12 19976 19342 7225 7400 35240 15291 68469 40687 109156 2 Bihar 557490 47541 33.7 61.8 35 68.7 131793 23.64 29408 4131 147426 26.44 21058 26689 5427 7318 19968 16038 62838 42560 105397 3 Chhattisgarh 311660...

3.1 Personal Deposit Accounts As per rule 338 to 344 of Bihar Treasury Code (BTC), Personal Deposit (PD) Accounts are opened to transfer funds from the Consolidated Fund for special cases where public interest requires speed of expenditure which is not possible through the normal treasury...

This chapter analyses changes in major fiscal aggregates based on the audit of the Finance Accounts and an assessment of the Bihar Government’s fiscal position as on 31 March 2018. It provides an insight into deficit management of Government, trends in revenue and capital expenditure,...

2.2 Summary of Appropriation Accounts Rule 104 of Budget Manual of the Government of Bihar stipulates that, all anticipated savings must be surrendered by controlling officers to the Finance Department by 15 February of the current year. In exceptional cases, surrenders must be submitted by...

ensure that advances from the Contingency Fund are utilized only to meet urgent unforeseen expenditure as contemplated under the Constitution and the Bihar Contingency Fund Act. The Finance Department should also bring to the notice of the Legislature every deviation from these stipulations at the...

no. Abbreviation Full Form 1. A&E Accounts & Entitlement 2. AC Abstract Contingent 3. AE Aggregate Expenditure 4. AG Accountant General 5. BBM Bihar Budget Manual 6. BE Budget Estimates 7. BFR Bihar Financial Rules 8. BFRBM Bihar Fiscal Responsibility and Budget Management 9. BOCW Building and...

v State Finances Audit Report for the year ended 31 March 2018 PReFACe This Report on the finances of the Government of Bihar (GoB) has been prepared for submission to the Governor of Bihar under Article 151 of the Constitution. This Report intends to assess the...

Estimates for 2017-18 1.1.3 61 1.5 Time series data on the State Government finances 1.2.2 62 1.6 Summarised financial position of the Government of Bihar as on 31 March 2018 1.5.1 64 1.7 Methodology adopted for the assessment of fiscal position 1.6.2 65 2.1 Grants/appropriations with savings of...

of the following Acts and Rules made thereunder:  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;...

Sector) for the year ended 31 March 2018 ChAPTER 1: GENERAL 1.1 Trend of receipts 1.1.1 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...

the year ended 31 March 2018 ChAPTER 6: MINING RECEIPTS 6.1 Tax administration Mines and Minerals (Development and Regulation) Act (MMDR Act), 1957, Bihar Minor Mineral Concession Rules (BMMC Rules), 1972 and Mineral Concession Rules (MC Rules), 1960, as amended from time to time, govern mining...

ANd LANd REFORMS 3.1 Tax administration The Revenue and Land Reforms Department acquires and alienates land and levies and collects land revenue in Bihar. The Collector is responsible for the land acquisition who is assisted by the District Land Acquisition Officer (DLAO). The Principal...

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 Vehicles Taxation (BMVT) Act, 1994 and BMVT Rules, 1994. The Department is headed by the Principal Secretary at the Government level and...

This Report contains 26 paragraphs besides the results of audit of ‘ Implementation of transitional provisions of Goods and Services Tax Act in Bihar’ and ‘Computerisation in Registration department’ . The total financial implication of the Report is ` 1,648.80 crore. Some of the major...

TAxES Tax administration 2.1 13 Results of audit 2.2 13 Audit on Implementation of transitional provisions of Goods and Services Tax Act in Bihar 2.3 15 Suppression of turnover 2.4 33 Short levy of tax due to application of incorrect rate of tax 2.5 34 Input Tax Credit 2.6 35 Short levy...

This Report of the Comptroller and Auditor General of India for the year ended 31 March 2018 has been prepared for submission to the Governor of Bihar under Article 151 of the Constitution of India. The Report contains significant findings of audit of Receipts and Expenditure of major Revenue...

Appendices q APPENdICES Audit Report (Revenue Sector) for the year ended 31 March 2018 r ANNExuRE - 1 (Refer Paragraph 2 . 5 ) Short levy of tax due to application of incorrect rate of tax (Amount in `) Sl. No. Name of the Circle Name of the dealer/ ...