Audit Reports

Appendices State Finances Audit Report for the year ended March 2021 137 Appendix 1.1 (Refer Introductory Para in Chapter I) A brief profile of Odisha A. General Data Particulars Figures 1 Area 1,55 ,707 Sq. Km 2...

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Finances of the State State Finances Audit Report for the year ended March 2021 63 3.1 Budget Process The Budget process commences with the issue of the Budget circular, n ormally in August each year, providing guidance to...

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State Finances Audit Report 103 for the year ended March 2021 Summary of Financial Performance of State Public Sector Enterprises 5.1 Introduction This Chapter presents the summary of financial performance...

Quality of Accounts and Financial Reporting Practices State Finances Audit Report for the year ended March 2021 85 A sound internal financial reporting system with relevant and reliable information significantly contributes to efficient and effective...

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State Finances Audit Report for the year ended March 2021 1 * 1.1 Profile of Odisha Odisha, a state on the eastern coast of India, is divided into 30 administrative geographical districts. It is the...

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A meeting was held with Stare Finance Department on 12 January 2021 wherein the i ssues included in the report have been discussed. Replies of the Government, where re ceived, are incorporated in this Report at appropriate places. 1.3 Report Structure The SFAR is structured in to the following...

Percentage of Own Tax Revenue to GSDP of North Eastern States during 2019-20 Source: Finance Accounts of the respective States In its reply (January 2021), the State Government stated that the increase in State’s Own Tax Revenue was due to increase in SGST and IGST. 2.5.4.1 State Goods and...

2 of...

In reply, State Government stated (January 2021) th at due diligence would be exercised for further minimisation of rendition periods. 4.16 Suo-motu Action Taken Notes and discussion of SFAR by the PAC In his Audit Reports on the Finances of the Government of Arunachal Pradesh, the...

Thereafter, audit was conducted across six TPSs from March 2019 to March 2021 in different phases. The audit was expected to be completed by September 2019. However, at the request of WBPDCL, audit was kept in abeyance from June 2019 to November 2019 due to the closing of annual accounts and...

observations including one Detailed Compliance Audit and one Performance Audit proposed for inclusion in this report were forwarded (between July 2021 and August 2021) to Additional Chief Secretary/ Principal Secretaries/ Secretaries of the Departments concerned with the request to send their...

1 of 2019 Audit Report on Economic Sector for the year 2017-18 20 December 2019 - 2018-19 Report No. 2 of 2021 Audit Report on Economic Sector, Revenue Sector and Public Sector Undertakings for the year 2018-19 06 May 2021 Not tabled - Audit Report No. 4 of the Comptroller and Auditor General...

Annual performance review (APR) of WBSEDCL for 2013-14 was approved by WBERC in July 2021, while approval of APRs for subsequent years from 2014-15 was pending. 20 The average rate of interest on government borrowings for the financial year 25 concerned was adopted as compounded rate for...

4 of the year...

(i) TABle of ConTenT Reference to Paragraph Page Preface (v) Overview (vii)-(xi) CHAPTeR I oVeRVIeW of AUDIT Introduction 1.11 About this Report 1.21 Authority for Audit 1.31-2 Planning and Conduct of Audit 1.42 Response to Audit 1.52-3 CHAPTeR II...

(v) PRefACe This Report for the year ended 31 March 2020 has been prepared for submission to the Governor of West Bengal under Article 151 of the Constitution of India. This Report contains significant results of audit of 23 Departments, 43...

overview (vii) oVeRVIeW The Report contains four chapters: Chapter – I deals with overview of Audit. Chapter – II deals with functioning of Power and Non-Power sector SPSEs under the Govt. of West Bengal. Chapter – III deals with Performance...

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...

The reasons for huge increase in arrears of revenue in 2018-19 over that of 2017-18 was sought for from the Department; reply was awaited (February 2021). 2. Taxes on sales, trade etc . Not furnished Not furnished Not furnished Not furnished The Directorate of Commercial Taxes, stated in their...

2 of the year...

On this being pointed out in Audit, the Government accepted (January 2021) the audit observation and intimated realisation of ` 64.36 lakh. Further, they stated that persuasion was on for realisation of the balance amount. 6.5 non-realisation of penalty for short extraction of sand Penalty of...

Reminder for placement of Audit Report was issued by the Principal Accountant General to the Finance Department on 29 January 2021. Discussion of Audit Reports by COPU 2.8.1 The status of discussion of Performance Audits and Paragraphs that appeared in Audit Reports (PSUs) by the COPU as on...

(i) TABlE of ConTEnT Reference to Paragraph Page Preface (v) Overview (vii)-(xv) SECTIon-A EConoMIC SECT oR CHAPTER I oVERVIEW of THE EConoMIC SECT oR Introduction 1.11 About this Report 1.21 Authority for Audit 1.31 Planning and Conduct of Audit...

(v) PREfACE This Report for the year ended 31 March 2019 has been prepared for submission to the Governor of West Bengal under Article 151 of the Constitution of India. This Report contains significant results of audit of 22 Departments of...

overview (vii) oVERVIEW The Report contains three sections: Section A deals with results of audit of Departments and Entities under Economic Sector of the Government of West Bengal. This section contains significant result of the Compliance Audit of ...

Section-A Economic Sector Chapter I overview of Economic Sector 1 Chapter I overview of Economic Sector 1.1 Introduction This part of the Report covers matters arising out of audit of State Gov\ ernment Departments and Autonomous Bodies under the...

Chapter II Value Added Tax and Goods and Services Tax 47 Chapter II Value Added Tax and Goods and Services Tax 2.1 Tax administration During 2018-19, for administering the relevant Value Added Tax (VAT) laws and rules framed thereunder, the...

Chapter III land Revenue 67 Chapter III land Revenue 3.1 Tax administration Land Revenue consists of receipts from land rent, rates and cess, manage\ ment of Ex-Zamindari Estates, survey and settlement operations etc. Assessment and collection of...

Chapter IV Motor Vehicles Tax 73 Chapter IV Motor Vehicles Tax 4.1 Tax Administration The receipts from the Transport Department are regulated under the provisions of the Central and the State Motor Vehicles Acts and Rules made thereunder and are...

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 Act, (IR...

Chapter Functioning of State Public Sector Undertakings

Chapter III functioning of State Public Sector Undertakings (non-power Sector) 117 Chapter III functioning of State Public Sector Undertakings (non-power Sector) Introduction 3.1 State Public Sector Undertakings (Non-power Sector) consist of State...

Chapter IV Compliance Audit of PSUs 135 Chapter IV Compliance Audit of PSUs CAlCUTTA STATE TRAnSPoRT CoRPoRATIon 4.1 lack of monitoring of funds lack of monitoring over management of funds by CSTC had resulted in idling of ` 3.04 crore in...

Appendices 143 Appendices Appendix –1 (Refer paragraph - 1.2, Page - 1) Statement of list of Autonomous Bodies Sl no. name of the Department name of the Autonomous Bodies 1. Agricultural Marketing (i) West Bengal State Agricultural Marketing Board ...

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...

by 27.38 per cent Capital expenditure on Economic Services decreased by 12.73 per cent State Finances Audit Report for the year ended March 2021 20 Loans and Advances Disbursement of Loans and Advances increased by 79.79 per cent Recoveries of Loans and Advances increased by 125.21...

Audit noticed that WBREPF and WBPEF were not created by the State Government as of March 2021. During 2020-21, an amount of ` 1,688.78 crore 47 and ` 429.14 crore 48 were collected by the State Government as Rural Employment Cess and Primary Education cess respectively. Moreover, there were...

of Corporate Affairs, Government of India vide Gazette Notification dated 04 September 2014 State Finances Audit Report for the year ended March 2021 104 5.3 Number of SPSEs As on 31 March 2021, there were 85 SPSEs (including 19 inactive SPSEs) in West Bengal, as shown in Table 5.1. The...

Districts of West Bengal like Purulia, Bankura, Birbh um and Burdwan lie in this region. State Finances Audit Report for the year ended March 2021 2 Year 2016-17 2017-18 2018-19 2019-20 2020-21 Growth rate of GSDP over previous year (in per cent) 9.44 11.71 13.09 9.57 7.72 Source: Ministry of...

Re - appropriations (within grant) (₹ Crore) Expenditure (Savings or Excess) (₹ Crore) State Finances Audit Report for the year ended March 2021 70 Analysis of the budget provision, disbursements and savings/ excess during 2020-21 revealed that: Revenue (Voted) section had savings of...

vii Executive Summary Based on the audited accounts of the Government of West Bengal for the year ended March 2021, this Report provides an analytical review of the finances of the State Government. 1. Audit Findings 1.1 Fiscal Position Government of West...

Officer CCTNS Crime and Criminal Tracking and Network System CCTV Closed Circuit Television State Finances Audit Report for the year ended March 2021 150 Abbreviations Full Form CE Capital Expenditure CEO Chief Executive Officer CGST Central Goods and Services Tax CLC Calcutta Leather Complex...

of the Budgetary and Accounting Process 3.4 79 New Schemes introduced in the Budget 3.5 81 State Finances Audit Report for the year ended March 2021 ii Recommendations 3.6 83 Chapter IV – Quality of Accounts & Financial Reporting Practices Funds outside Public Account of the State 4.1 85...

arising from an examination of the Finance Accounts and Appropriation Accounts respectively, of the State Government for the year ended 31 March 2021. Information has been obtained from Government of West Bengal, wherever necessary. Chapter IV on ‘Quality of Accounts and Financial Reporting...

State Finances Audit Report for the year ended March 2021 148 Terms Description Re-appropriation Means the transfer of funds from one primary unit of appropriation to another such unit. Sinking Fund A Fund into which the Government sets aside money over time, in order to retire its debt....

However, the Government is yet to regularise the excess expenditure pertaining to the years 2009-14 as of February 2021. 3.3.9 Grant- in-aid for creation of capital assets Grants- in-aid are payments in the nature of assistance, donations or contributions made by one government to another...

In February 2021, PAC had brought out a report on these paragraphs containing its recommendations. Action Taken Note on such recommendations is yet to be furnished by the State Government. Replies on SFAR 2016-17 are yet to be furnished by the State Government. Such lack of responsiveness...

Sector 37,180 40,748 49,106 64,684 95,040 Source: Ministry of Statistics and Programme Implementation (MoSPI), Governme nt of India dated 15 March 2021 Chart 1.2 captures the sectoral growth in GSDP for the period from 2015-16 to 2019-20. 23.07% 20.50% 50.52% 5.91% 21.87% 19.05%52.03% 7.05%...

i Table of Contents Paragraph Page No. Preface v Executive Summary vii Chapter I – Overview Profile of the State 1.1 1 Gross State Domestic Product of the State 1.2 1 Basis and Approach to State Finances Audit Report 1.3 3 Report Structure 1.4 4...

v This Report has been prepared for submission to the Governor of West Bengal under Article 151 of the Constitution. Chapter I of this Report contains the basis and approach to the State Finances Audit Report, structure of the Report, structure of...

vii Executive Summary Based on the audited accounts of the Government of West Bengal for the year ended March 2020, this Report provides an analytical review of the finances of the State Government. 1. Audit Findings 1.1 Fiscal Position Government...

in the Consolidated fund (4+5) 156964 158589 177227 217668 218680 7 Contingency Fund Receipts 0 0 0 0 0 8 Public Account Receipts 149608 169633 202108 232785 229078 9 Total Receipts of the State (6+7+8) 306572 328222 379335 450453 447758 Part B. Expenditure/ Disbursement 10 Revenue...

Appendices 109 APPENDIX 4.3 Glossary of Terms Terms Description Appropriation Accounts Appropriation Accounts present the total amount of funds (Original and Supplementary) authorised by the Legislative Assembly in the budget grants under each voted ...

Appendices 111 List of Abbreviations Used Abbreviations Full Form A&E Accounts & Entitlement AB Autonomous Body AC Abstract Contingent AE Aggregate Expenditure AIS All India Service AMRUT Atal Mission for Rejuvenation and Urban Transformation APL...