Audit Reports

The total installed generation capacity of thermal power plants in West Bengal was 14,691 MW [Central: 6913 MW (NTPC-2,100, DVC-4,813) State: 5,295 MW and Private Sector: 2,483 MW] as of March 2020. In the State, there are six TPS, comprising 22 generating units 33 commissioned between...............

Chapter II Functioning of State Public Sector Enterprises (SPSEs) 5 Chapter-II Functioning of State Public Sector Enterprises (SPSEs) 2.1 Summary of financial performance of SPSEs – Government of West Bengal...............

For the purpose of administration in West Bengal, as of 31 March 2020, there are 58 Administrative Departments headed by Additional Chief Secretaries/ Principal Secretaries/ Secretaries, who are assisted by Directors/ Commissioners/ Chief Engineers and other subordinate officers. This report...............

Out of 58 Departments, the Report covers functioning of 23 Departments, 43 Autonomous Bodies and 63 State PSEs. (Paragraph 1.1) Chapter – II functioning of State Public Sector enterprises (SPSes) As on 31 March 2020, there were 85 SPSEs (including 19 inactive SPSEs) in West Bengal. The...............

& DateR/A Bill no. Amount of bill as per RA bill ( in `) Date of Work Order GST Paid ( in `) 18 Construction of Guest Rooms and Store room (Concrete work) at 1 st floor of CFC of Mantam Mahila Khadi Samity at Sujapur, Malda (Completed on 20.09.2018) Do 546/18-19 & 13.03.2019 1 st & final...............

Glossary of Abbreviations 199 Glossary of Abbreviations AbbreviationFull form ABs Autonomous Bodies ACQ Annual Contracted Quantity ACSR Annual Compliance Status Reports AHCFs Animal Health Care Facilities APCD Air Pollution Control Device APH Air...

Application of incorrect rate of tax/ mistake in computation 43 1.53 5. Others 11765 Total 735295.14 During the course of the year 2018-19, the Department accepted under-assessment and other deficiencies in 483 cases amounting to ` 74.87 crore, of which 447 cases involving ` 57.13 crore were...............

The remaining 56 per cent came from the Government of India. 1.1.2 The details of the tax revenue raised during the period 2014-15 to 2018-19 are given in Table 1.2. Table 1.2: Details of tax revenue raised (` in crore) Sl. no. Heads of revenue 2014-15 2015-16 2016-17 2017-182018-19Percentage...............

Out of 54 Departments, this section of the Report covers functioning of 22 Departments. (Paragraph 1.1) 2. Compliance Audit observations 2.1 Infrastructure Development under north Bengal Development Department Certain critical regional gaps in physical infrastructure like deficit in rural...............

Forest (ix) Compensatory Afforestation Fund Management and Planning Authority (x) West Bengal State Forest Development Agency 5. Home and Hill Affairs (xi) Gorkhaland Territorial Administration (GTA) 6. Micro, Small & Medium Enterprises and Textiles (xii) West Bengal Khadi and Village Industries...............

During 2018-19, West Bengal Essential Commodities Supply Corporation Limited had paid guarantee commission of ` 5.45 crore. Moreover, according to Kalyani Spinning Mills Limited, total guarantee commission of ` 0.77 crore was outstanding as of March 2019. Similar information for other PSUs...............

Non/ short-assessment/ levy/ realisation of royalty and cess 58 11.88 3. Non-realisation of bid money of auction of sand block from the sand lessee 34 50.23 4. Non-raising of demand regarding District Mineral Foundation Fund 26 1.25 5. Non/ short-realisation of penalty 133.53 6. Other...............

Chapter V Stamp Duty and Registration fees 81 Chapter V Stamp Duty and Registration fees 5.1 Tax Administration Receipts from stamp duty and registration fees are regulated under the Indian Stamp Act, 1899, (IS Act); Indian Registration...............

(` in crore) Equity long-term loans Total Generation 28,807.82 9,215.7818,023.60 Transmission 11,105.52 2,952.484,058.00 Distribution 12,354.31 5,216.317,570.62 Others 159 2 5.096.3211.41 Total 612,272.74 17,390.8929,663.63 (Source: Compiled based on information received from PSUs) 159 As on...............

of Turnover of Sales (TOS) 2.448-50 Irregular allowance of input tax credit 2.550-51 Incorrect determination of Contractual Transfer Price 2.6 52-53 Incorrect determination of taxable Contractual Transfer Price 2.7 53-54 Penalty on evaded tax not levied 2.854-56 Non/ short levy of interest...............

There were 51 auditable units under the jurisdiction of IAW comprising DLR&S, 22 DL&LROs, 23 Land Acquisition (LA) Collectors, one First Land Acquisition 68 (FLA) Collector, two Rent Controllers and two Thika Tenancies 119 during 2018-19. Of these, IAW planned to audit 19 DL&LROs, six LA...............

During 2016-19, WBFC had paid interest on bonds at 9.80 per cent amounting to ` 7.38 crore 191 against which it had earned interest income of ` 5.57 crore 192 (during the corresponding period) 193 on equivalent amount of ` 25.06 crore in fixed deposits ranging from 6.96 per cent to 7.84 per...............

Glossary of Abbreviations 171 Glossary of Abbreviations Abbreviationfull form AA Assessing Authority ABAHC Additional Block Animal Health Centres AD Assistant Director ADAC Animal Development Aid Centres ADSR Additional District Sub-Registrar AG...

COMPLIANCE AUDIT State Public Sector Undertakings (Non-Power Sector) ChAPTER IV 59 ChAPTER - IV Compliance Audit of State PSUs (Non-Power Sector) West Bengal Forest Development Corporation Limited and West Bengal Wasteland...............

These PSUs were incorporated 104 between 1913-14 and 2017-18 and comprise 77 Government Companies (including 9 105 working and 5 106 inactive subsidiary companies) and nine Statutory Corporations. In respect of one Statutory Corporation i.e., Great Eastern Hotel Authority, C&AG conducts audit...............

change of turnover compared to previous year - (-) 3.36 (-) 3.45 16.668.26 4 GSDP 2 of West Bengal 6,76,848 7,18,082 7,97,300 8,79,16710,20,858 5 Percentage change in GSDP compared to previous year - 6.09 11.03 10.2716.12 6Ratio of Turnover to GSDP (in per cent ) 3.99 3.63 3.16 3.343.11...............

Description 1 ADB Asian Development Bank 2 AFB Annual Financial Budget 3 AT C Aggregate Technical and Commercial 4 AT N Action Taken Notes 5 BIL M/s Bentec India Ltd 6 BPPL Bristol Petroleum Private Limited 7 CA Chartered Accountant 8 CAGR Compounded Annual Growth Rate 9 CMD Chairman...............

COMPLIANCE AUDIT State Public Sector Undertakings (Non-Power Sector) ChAPTER IV 59 ChAPTER - IV Compliance Audit of State PSUs (Non-Power Sector) West Bengal Forest Development Corporation Limited and West Bengal Wasteland...............

These PSUs were incorporated 104 between 1913-14 and 2017-18 and comprise 77 Government Companies (including 9 105 working and 5 106 inactive subsidiary companies) and nine Statutory Corporations. In respect of one Statutory Corporation i.e., Great Eastern Hotel Authority, C&AG conducts audit...............

change of turnover compared to previous year - (-) 3.36 (-) 3.45 16.668.26 4 GSDP 2 of West Bengal 6,76,848 7,18,082 7,97,300 8,79,16710,20,858 5 Percentage change in GSDP compared to previous year - 6.09 11.03 10.2716.12 6Ratio of Turnover to GSDP (in per cent ) 3.99 3.63 3.16 3.343.11...............

Description 1 ADB Asian Development Bank 2 AFB Annual Financial Budget 3 AT C Aggregate Technical and Commercial 4 AT N Action Taken Notes 5 BIL M/s Bentec India Ltd 6 BPPL Bristol Petroleum Private Limited 7 CA Chartered Accountant 8 CAGR Compounded Annual Growth Rate 9 CMD Chairman...............

revenue raised by the State Government (a) t ax revenue 35,830.5639,411.98 42,492.08 45,466.46 52,720.57 (b) non-tax revenue 2,022.721,626.66 1,861.792,949.86 3,117.17 t otal 37,853.2841,038.64 44,353.8748,416.32 55,837.74 2. receipts from the Government of India (a) Share of net proceeds of...............

No separate scrutiny register was maintained. Strong liaison with CAG was maintained. All records of bilateral meeting with CAG were kept computerised. 2013-14 Assessment Levy and col- lection of Val- ue Added Tax from works contractors 3 Establishing system of utilising intra-departmental...............

of hypothecation of vehicles, collection of taxes, fees and fines, issue/renewal of Certificate of fitness to motor vehicles etc., have been computerised. The stakeholders and Regional Transport Authorities (RTAs), access e-VAHAN through a web enabled application. The public (citizens)...............

In 1999, the Department introduced the system of Computerisation of Registration of Documents (CORD) with the support of the National Informatics Centre (NIC) for bringing transparency in the assessment of market val\ ue and for speedy disposal of registration cases. In the CORD system,...............

audit reports 84 Year of audit report no of cases Money value involved (` in crore) Dl&lrOs where cases were found reply of the Government 2012-13 50.97 Birbhum, North 24 Parganas and Paschim Medinipur Accepted 84 2013-14 64.55 Darjeeling, Hooghly, Howrah and North 24 Parganas No reply 2014-15...............

There was short levy of stamp duty and registration fees due to deficiencies in the computerised system in respect of all the RAs. Besides, manual records maintained by the Inspector General of Registration & Commissioner of Stamp Revenue (IGR & CSR), three Deputy Inspectors General of...............

4.343 Performance Audit on “Assessment and Collection of Stamp Duty and Registration Fees” 4.4 44 CHAPTER V MOTOR VEHICLES TAX Tax administration 5.173 Internal audit 5.273 Result of audit 5.373 Audit Methodology 5.474 Detailed Compliance Audit on “Working of check posts under Transport...............

meetings of District Land and Land Reforms Officers (DL&LROs) with 264 Extraction of Stone and Granite is governed through mining lease under R\ ule 5 ibid. 265 Between November 2016 and November 2017. Audit Report (Revenue Sector) for the year ended 31 March 2018 Chapter VII : Mines and Minerals...............

For this purpose, network of river gauges and rain gauges have been established at important locations. During monsoon, flood control rooms are set up in each district along with Central Flood Control Room at Department level. The present flood monitoring and management system in the State...............

and anti-river erosion works 3.2.3 34-36 Chapter 4: Financial Management Allotment and expenditure 4.137-38 Financial Irregularities 4.238-39 Chapter 5: Quality Control and Monitoring Quality Control 5.141-42 Monitoring 5.242-44 Flood Forecasting 5.344-45 Chapter 6: Conclusion 47-49 APPENDIX...............

16 Para 5.4.1 of Guidelines on Flood Management (January 2004) of Ganga F\ lood Control Commission. Performance Audit of Implementation of Flood Control Measures in West Bengal Chapter 2: Planning 13 CWC 17 and Planning Commission recommended for adoption of a combination of structural...............

Chapter 6 Conclusion 47 Chapter 6: Conclusion As per the Annual Flood Report - 2017 of Irrigation and Waterways Department, all the blocks under KMP and KKB were inundated by flood waters in July 2017. The flood damage reports of the Department of...

States and compiled by Central Water Commission for the period 1953-2017, it has been reported that damages by floods in the country are more than ` 5800 crore per annum besides the loss of precious human lives and cattle. The flood damages in India during the aforesaid period are given in Table...............

173 Inter alia comprised of two three-storied buildings (i) academic building having 20 class rooms of 750 square feet and (ii) administrative building. 174 (i) Construction of different buildings for State Aided University for women and (ii) Additional works for pile foundation to provide 10...............

No. Name of the Department 1. Agriculture 2. Agricultural Marketing 3. Animal Resources Development 4. Industry, Commerce and Enterprises 5. Consumer Affairs 6. Co-operation 7. Environment 8. Fisheries, Aqua-culture, Aquatic Resources and Fishing Harbours 9. Food Processing Industries and...............

For the purpose of administration in West Bengal, there are 54 Departments at the Secretariat level headed by Additional Chief Secretaries/Principal Secretaries/ Secretaries who are assisted by Directors/Commissioners/Chief Engineers and subordinate officers under them. This report covers the...............

Functioning of Agricultural Farms 2.15 - 33 Paschimanchal Unnayan Affairs Department Functioning of Paschimanchal Unnayan Affairs Department 2.2 34 - 56 Chapter 3 COMPLIANCE AUDIT Agricultural Marketing Department Project for providing Cool Chain (composite and integrated cool chain network) -...............

Glossary Glossary 89 Glossary Glossary of abbreviations AbbreviationFull Form AAP Annual Action Plan ADA Assistant Director of Agriculture AMC Annual Maintenance Contract AMD Agricultural Marketing Department AT N Action Taken Note AW C Anganwadi...

For this purpose, network of river gauges and rain gauges have been established at important locations. During monsoon, flood control rooms are set up in each district along with Central Flood Control Room at Department level. The present flood monitoring and management system in the State...............

and anti-river erosion works 3.2.3 34-36 Chapter 4: Financial Management Allotment and expenditure 4.137-38 Financial Irregularities 4.238-39 Chapter 5: Quality Control and Monitoring Quality Control 5.141-42 Monitoring 5.242-44 Flood Forecasting 5.344-45 Chapter 6: Conclusion 47-49 APPENDIX...............

16 Para 5.4.1 of Guidelines on Flood Management (January 2004) of Ganga F\ lood Control Commission. Performance Audit of Implementation of Flood Control Measures in West Bengal Chapter 2: Planning 13 CWC 17 and Planning Commission recommended for adoption of a combination of structural...............

Chapter 6 Conclusion 47 Chapter 6: Conclusion As per the Annual Flood Report - 2017 of Irrigation and Waterways Department, all the blocks under KMP and KKB were inundated by flood waters in July 2017. The flood damage reports of the Department of...

States and compiled by Central Water Commission for the period 1953-2017, it has been reported that damages by floods in the country are more than ` 5800 crore per annum besides the loss of precious human lives and cattle. The flood damages in India during the aforesaid period are given in Table...............

173 Inter alia comprised of two three-storied buildings (i) academic building having 20 class rooms of 750 square feet and (ii) administrative building. 174 (i) Construction of different buildings for State Aided University for women and (ii) Additional works for pile foundation to provide 10...............

No. Name of the Department 1. Agriculture 2. Agricultural Marketing 3. Animal Resources Development 4. Industry, Commerce and Enterprises 5. Consumer Affairs 6. Co-operation 7. Environment 8. Fisheries, Aqua-culture, Aquatic Resources and Fishing Harbours 9. Food Processing Industries and...............

For the purpose of administration in West Bengal, there are 54 Departments at the Secretariat level headed by Additional Chief Secretaries/Principal Secretaries/ Secretaries who are assisted by Directors/Commissioners/Chief Engineers and subordinate officers under them. This report covers the...............

Functioning of Agricultural Farms 2.15 - 33 Paschimanchal Unnayan Affairs Department Functioning of Paschimanchal Unnayan Affairs Department 2.2 34 - 56 Chapter 3 COMPLIANCE AUDIT Agricultural Marketing Department Project for providing Cool Chain (composite and integrated cool chain network) -...............

Glossary Glossary 89 Glossary Glossary of abbreviations AbbreviationFull Form AAP Annual Action Plan ADA Assistant Director of Agriculture AMC Annual Maintenance Contract AMD Agricultural Marketing Department AT N Action Taken Note AW C Anganwadi...