Audit Reports

was less when compared with the growth of milk producti on of the neighboring States of Orissa (16.18 per cent), Chhattisgarh (18.04 per cent) and Bihar (27.26 per cent ). Had the targets been planned and fixed based on measurable parameters like the number of Artificial Inseminati on (AI) to...

3014 11 February 2015 41 Anand Jain Harihar Ganj, Bariyatu, (Mine), Ranch i 50 Constable 2301 26 August 2015 42 Vinod Kumar, Builder, Kushum Bihar, Road no. 07, Morahabadi, Ranchi 51 Constable 2741 29 July 2015 43 Rajesh Shrivastava (Builder) Shivani Hotel Enterprises, Ranchi 52...

FInAnCIAL RePOR tInG CHAPteR III 1 Increased to five years vide GoB notification No. 6679 dated 23.08.2016. 2 Bihar Bhawan, New Delhi, Dalsinghsarai, Dumraon, Hilsa, Lalganj, Masaurhi, Mokama, Naugachhia, Pupri, Rajgir, Rajouli, Rossera, Secretariat Treasury(Vikash Bhawan, Patna),...

The analysis is based on details contained in the Finance Accounts of the Government of Bihar (GoB). The profile of the State is given in Appendix 1.1 . 1.1 Gross State Domestic Product (GSDP) 1 The trends in annual growth of Gross Domestic Product (GDP) of India and GSDP of the State at...

2.2 Summary of Appropriation Accounts The 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 31 March....

Report on State Finances For the year ended March 2017 v 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...

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 BBM Bihar Budget Manual 5 BE Budget Estimates 6 BFR Bihar Financial Rules 7 BFRBM Bihar Fiscal Responsibility and Budget Management 8 BOCW Building and Other Construction Workers 9 BTC...

Estimates for 2016-17 1.1.3 64 1.5 Time series data on State Government finances 1.2.2 65 1.6 Summarised financial position of the Government of Bihar as on 31 March 2017 1.5.1 67 2.1 Excess over provisions of previous years requiring regularisation 2.3.1 68 2.2 Grants/appropriations with...

Building and Other Construction Workers’ Welfare Cess Act (Act) in September 1996, notified by Government of India, and consequent Government of Bihar notification dated 18 th February 2008, all Government departments and Public Sector Undertakings engaged in construction works were required...

of Memos on which partial reply received No. of Memos on which reply not received 1. PA on functioning of Primary Health Cen - tres (PHCs) in Bihar 45 20 276 269 5 2 2. PA on Management of National Park and Wild Life Sanctuaries in Bihar 13 Nil 32 30 2 Nil 3. PA on Mukhyamantri Kshetra Vikas...

PREFACE This Report for the year ended March 2017 has been prepared for submission to the Governor of Bihar under Article 151 of the Constitution of India. This Report contains significant results of the performance audit and compliance audit of the...

In respect of three PAs (Mukhyamantri Kshetra Vikas Yojana, Functioning of Primary Health Centres in Bihar and Implementation of RTE, 2009 in Bihar) and one TA (Implementation of Post- Matric Scholarship Scheme in Bihar), 59 units out of 96 did not produce certain records requisitioned by...

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,...

in the State Legislature 1.8 5 CHAPTER-II PERFORMANCE AUDIT ENVIRONMENT AND FOREST DEPARTMENT Management of National Park and Wildlife Sanctuaries in Bihar 2 7 CHAPTER-III COMPLIANCE AUDITS EDUCATION DEPARTMENT Overpayment and creation of liability due to non- deduction of Labour Cess 3.1 33...

The Revenue and Land Reforms Department is entrusted with the work of acquisition and alienation of land and levy and collection of land revenue in Bihar. The Principal Secretary-cum-Commissioner is the administrative head and assisted by three Directors and Special Secretary, Joint Secretary,...

14 - Detailed accounts of revenue by minor heads in the Finance Accounts of Government of Bihar for the year 2016-17. Figures under Minor Head – 901 - Share of net proceeds assigned to the State under the Major Heads 0020 - Corporation Tax (` 18,889.20 crore), 0021 - Taxes on income other than...

The levy and collection of commercial taxes 1 in the State is governed by the following Acts and Rules: 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; •...

of Excise A&E Accounts & Entitlement AG Accountant General AIG Assistant Inspector General ATNs Action Taken Notes BE Budget Estimates BMMC Rules Bihar Minor Mineral Concession Rules BMVT Act Bihar Motor Vehicles Taxation Act BSEB Bihar State Electricity Board BTEG Act Bihar Taxes on Entry of...

OTHER TAX RECEIPTS 5.1 Tax administration State excise: The assessment, levy and collection of excise revenue in the State is governed by the Bihar Excise (BE) Act, 1915 and Bihar Excise (Settlement of licences for retail sale of country/spiced country liquor, foreign liquor, beer and...

Some of the major findings in this report are summarised below: 1. General The total receipts of the Government of Bihar for the year 2016-17 were ` 1,05,584.98 crore, of which revenue raised by the State Government from its own sources was ` 26,145.37 crore (24.76 per cent ). The share of...

This Report of the Comptroller and Auditor General of India for the year ended 31 March 2017 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...

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, Transport Department at the...

TABLE OF CONTENTS Paragraph Page Preface iii Overview vii Chapter-1: General Introduction 1.1 1 Trend of receipts 1.2 1 Analysis of arrears of revenue 1.3 6 Follow up on Audit Reports – summarised position 1.4 7 Response of the...

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constitutes 45 per cent of the States own tax revenue is more than twice the all India average and also higher than that of neighbouring states of Bihar, Jharkhand and Madhya Pradesh . The State has had persistent shortfall of actual receipts of taxe s against budget estimates. Recommendation:...

2.2 Mechanism for Budget Management The significant provisions of the Bihar Budget Manu al (as adopted by Jharkhand) relating to budget management are as und er: (i) The Budget Estimates of the State are to be pre pared in the form prescribed by the Finance Department ( Rule 52). (ii) The...

with balance under Capital Section ` 11,935.23 crore and Loans and Advances ` 6,583.36 crore remained to be apportioned between the successor States Bihar and Jharkhand, almost two decades after the r eorganisation of the erstwhile State of Bihar with effect from November 2000. Recommendation :...

with balance under Capital Section ` 11,935.23 crore and Loans and Advances ` 6,583.36 crore remained to be apportioned between the successor States Bihar and Jharkhand, almost two decades after the r eorganisation of the erstwhile State of Bihar with effect from November 2000. Audit Report...

Jharkhand Minor Mineral Concession Rules, 2004; Jharkhand Minerals Dealer’s Rules, 2007; Jharkhand Mineral Transit Challan Regulations, 2005; ? Bihar and Orissa Public Demands Recovery Act, 1914, as adopted by Jharkhand; Executive and departmental orders issued from time to time; and ?...

The Bihar Finance Rules, Vol. I (adopted by the Government of Jharkhand) stipulate that, the Finance Department is responsible for pre paring BEs of revenue receipts, based on inputs from the Administrative D epartments, who are responsible for the correctness of the material. Audit examination...

Act , 2001, the Jharkhand Motor Vehicles Taxation (JMVT) Rules, 2001, Motor V ehicles (MV) Act, 1988, Central Motor Vehicles (CMV) Rules, 1989 and Bihar Financial Rules (as adopted by the Government of Jharkhand). The Transport Department of Jharkhand is responsible for levy and collection of...

The Bihar Financial Rules, Vol. I (as adopted by the Government of Jhar khand) stipulate that the Finance Department is required to prepare budge t estimates on the basis of details obtained from the Administrative department, w hich is responsible for the correctness of the material. Audit...

CHAPTER – III: STATE EXCISE 3.1 Tax administration The levy and collection of excise duty is governed by the Bihar Excise Act, 1915 and the Rules made/ notifications issued there under, as adopted by the Government of Jharkhand. The Secretary of the Excis e...

Government companies Bihar State Food and Civil Supplies Corporation Limited 3.1 Suspected collusion of Company officials to unduly favour supplier Company officials irregularly awarded contracts valued at ` 128.45 crore and ` 157.36 crore to supplier, accepted the consignments without...

1.1 As on 31 March 2017, there were 74 State Public Sector Undertakings (PSUs) comprising State Government companies and Statutory corporations in Bihar (Annexure-1.1) as depicted below: Table No. 1.1 : Number of PSUs as on 31 March 2017 Type of PSUs Working PSUs Non-working PSUs 1 Total...

a Chapter-1 Functioning of State Public Sector Undertakings CHAPTER-2 2.1 PERFORMANCE AUDIT ON BIHAR STATE BUILDING CONSTRUCTION CORPORATION LIMITED 2.2 AUDIT ON DEVELOPMENT OF EDUCATIONAL INFRASTRUCTURE BY BIHAR STATE EDUCATIONAL...

the following chapters: Chapter-1: General information on functioning of State Public Sector Undertakings (PSUs), Chapter-2: Performance Audit of Bihar State Building Construction Corporation Ltd., and, Audit on Development of Educational Infrastructure by Bihar State Educational...

- vii-xv CHAPTER-1 Functioning of State Public Sector Undertakings 1 - Introduction 1.1 1-2 Accountability framework 1.2-1.3 2 Stake of Government of Bihar 1.4 2 Investment in State PSUs 1.5-1.8 2-5 Arrears in finalisation of accounts 1.9-1.11 5-7 Placement of Separate Audit Reports 1.12 7-8...

Preface This Report contains results of the Performance Audit on Bihar State Building Construction Corporation Ltd. (BSBCCL), Audit on Development of Educational Infrastructure by Bihar State Educational...