Audit Reports

Reports 1.5 3 Recoveries at the instance of Audit 1.6 4 Chapter II Compliance Audit Water Resources Department Execution of work through Turnkey Contracts in Water Resources Department 2.1 5 Audit Paragraphs Forest Department Unauthorised execution of non- forestry work in Reserved forest............

This included examination of Concession Agreements of 28 selected BOT road proje cts, consultancy contracts for 14 3 out of 28 projects and joint physical verification of nine roads 4. The objectives, criteria and methodology of audit w ere discussed in the Entry Conference held on 01............

Fifteen of these projects were completed while three projects were o n-going as on December 2018. Further, 326 contracts 14 were awarded for erection of the above 18 projects out of which, 120 contracts 15 had been selected by adopting Stratified Random sa mpling using IDEA software. 2.6............

Audit Reports of Autonomous Bodies and placement of Audit Reports before the St ate Legislature 3.3 72 Delay in finalisation of Proforma Accounts by departmentally managed Commercial Undertakings 3.4 73 Misappropriations, losses, defalcations etc. 3.5 73 Reconciliation of receipts and expenditure............

These departments execute capital works by awarding contracts. As per the contract condition, contractor is required to submi t “As-Laid map” to the Sewerage Department and the Hydraulic Engineering D epartment and “As-Built map” to the Storm-Water Drain Department after............

to Audit 1.6 3 CHAPTER II : PERFORMANCE AUDIT Public Works Depar tment Construction and maintenance of bridges in Maharashtra by P ublic W orks Department and Maharashtra State Road Development Corporation 2.1 7 CHAPTER III : COMPLIANCE AUDIT Co -operation, Marketing and Textile Department............

3.4 101 Unnecessary Supplementary Budget Provision Appendix 3.5 102 Unnecessary Re-appropriation of Funds at Sub-Head L evel Appendix 3.6 105 Department-wise List of Outstanding Utilisation Cer tificates for the Grants Provided up to the Year 2017-18 Appendix 4.1 108 Outstanding DCC Bills............

3.2 67 Non-submission/delay in submission of accounts 3.3 68 Delays in submission of accounts of autonomous bodies for certification 3.4 69 Departmentally managed commercial undertakings 3.5 69 Misappropriations, losses, defalcations, etc. 3.6 7 0 Misclassification in accounts 3.7 71............

The contracts inter alia included providing, laying and jointing of Ductile Iron (DI) pipes. As per the general condition of admissibility of escalation under clause 45 of contracts, price escalation was payable for steel component at 25 to 43 per cent of the value of work executed. Ductile Iron............

Tax administration 7.1 89 Results of audit 7.2 89 Receipts from major minerals 7.3 91 Short recovery due to incorrect revision of royalty collection contracts 7.4 10 5 Short levy of interest fo r non/delayed payment of dead rent 7.5 107 Effectiveness of internal control 7.6 108 Part -2 : ECONOMIC............