Audit Reports

of the Ringmain Feeder at Kohima, Nagaland Power Purchase of Vehicle 0.18 Item not funded by N EC HSD Oil 0.05 Component not provided in DPR Land Compensation 0.18 Item not funded by NEC 14 Piggery Infrastructure, Feed and Fodder Development in Nagaland AH&VS Fund for repair/renovation of............

mechanism for dealing with the issues raised in Audit 1.8 11 Action taken on the recommendations accepted by the Departments/Government 1.9 13 Audit planning 1.10 14 Results of audit 1.11 14 Coverage of this Report 1.12 14 CHAPTER –II : TAX ES/VAT ON SALES, TRADE ETC. Tax administration 2.1 15............

It was decided in a meetin g convened (April 2012) by the Hon’ble Minister of Public Works that KRFB would give compensation to the land taken over from KSHB at the market rate fixed by the District Collector, Thiruvananthapuram. It was also agreed that KSHB shall permit KRFB to car ry out............

The compensation to be paid is calculated by taking into account the protected revenue taking 2015-16 as the base ye ar. In case of Arunachal Pradesh, the revenue during the base year 2015-16 was ` 256.03 crore, accordingly, the protected revenue of the State for the year 2017-18 in accord ance............

money 2.5 53 Agriculture Department Irregular expenditure 2.6 55 CHAPTER-III: GENERAL SECTOR Introduction 3.1 57 Compliance Audit Paragraphs Planning Department Border Area Development Programme (BADP) 3.2 58 TABLE OF CONTENTS ii Misutilisation of Fund 3.3 71 Irregular expenditure 3.4 72............

(Chapter-I) Financial Management and Budgetary Control Sound financial management requires advance plannin g and accurate estimation of revenues and expenditure. There were instances of excess expenditure or substantial savings with reference to provisions made during th e year, exhibiting............

decrease was mainly on account of th e receipts under the head „Education, Sports, Art and Culture ‟ due to the fact that during 2017 -18, the compensation by the Department in lieu of salary to the teachers appointed under Sarva Shiksha Abhiyan was accounted for as reduction in expenditure............

6 38 MEDICAL, HEALTH & FAMILY WELFARE DEPARTMENT Functioning of blood banks in Uttarakhand 1.7 39 Non-realisation of compensation of ` 18 crore from absentee doctors 1.8 53 PUBLIC WORKS DEPARTMENT Avoidable expenditure 1.9 54 RURAL DEVELOPMENT DEPARTMENT Follow-up audit on the Performance Audit............

excess/undue payments to contractors 80 Appendix - 3.4.1 Statement showing details of bids received from firms for supply of five species of Bamboo planting mater ial 81 Appendix - 3.4.2 Statement showing details of bids received from firms for supply of Agar planting material 83 Appendix -............

(Paragraphs 2.1.7.1 and 2.1.10.1) Non-obtaining of performance security, non-levy/ no n-recovery of compensation for delay, inadmissible payment of cost-escalation and non- recovery of royalty and useful stones from contractors resulted in exte nsion of undue financial benefit/ favour of `............