Audit Reports

24 March 2017

Financial

Meghalaya

Report No.3 of 2017 - PSU Government of Meghalaya

stage and other deficiencies in preparation of Detailed Project Reports for the projects had caused changes in designs and structures after award of contracts leading to significant time and cost overrun in implementation of the projects. (Paragraphs 4.2.8 to 4.2.8.2) The Company was heavily............

Sector:

General Sector Ministries and Constitutional Bodies

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17 March 2017

Compliance Financial Performance

Karnataka

Report No.5 of 2016 - Revenue Sector Government of Karnataka

the KS Act , introduced with effect from 1 April 2012, Stamp Duty is leviable on agreements relating to building works or labour or services (works contracts). The rate of duty leviable was ` 100/ - if the consideration does not exceed rupees ten lakh and in case consideration exceeds rupees ten............

Sector:

Finance

Chapter 4 Taxes on Motor Vehicles Karnataka Report No 5 of 2016 on Revenue Sector

_{(PDF 0.11 MB)}

The levy of taxes on motor vehicles is administered by the Transport Department headed by the Commissioner for Transport and Road Safety who is assisted by Joint Commiss ioners of Transport. There are 59 Deputy Commissioner for Transport and Senior Regional Transport Offices / Regional Transport............

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18 May 2017

Financial

Uttar Pradesh

Report No.4 of 2016 - State Finances Government of Uttar Pradesh

● The State Government must ensure that the executing agencies are held accountable for delays by enfor cing recovery of penalties as per terms of contracts/ agreements. 50 51 CHAPTER 2 FINANCIAL MANAGEMENT AND BUDGETARY CONTROL 2.1 Introduction 2.1.1 Appropriation Accounts are accounts of............

Sector:

Finance

Chapter 2 FINANCIAL MANAGEMENT AND BUDGETARY CONTROL UP Report No 4 of 2016 on State Finances

_{(PDF 0.44 MB)}

of the savings reported in the final statement shall subsequently be utili sed by the controlling officer without the prior approval of the Finance Department. All final savings must be surrendered to the Finance De partment by 25 March. The summarised position of Actual Expenditure during 201............

APPENDICES of Uttar Pradesh Report No 4 of 2016 on State Finances

_{(PDF 3.56 MB)}

● The State Government must ensure that the executing agencies are held accountable for delays by enfor cing recovery of penalties as per terms of contracts/ agreements. 50 51 CHAPTER 2 FINANCIAL MANAGEMENT AND BUDGETARY CONTROL 2.1 Introduction 2.1.1 Appropriation Accounts are accounts of............

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18 May 2017

Performance

Uttar Pradesh

Report No.2 of 2017 - General and Social Sector Government of Uttar Pradesh

and wrong conversion rate 227 3.8 Details of avoidable payment due to failure in revising the demand 229 3.9 Details of loss due to execution of contracts on higher rate by rejecting lower bids 231 3.10 Details of payment made to the contractor for excess use of bitumen 232 3.11 Details of............

Sector:

General Sector Ministries and Constitutional Bodies

Chapter 3 Audit of Transactions UP Report No 2 of 2017 on General and Social Sector

_{(PDF 1.7 MB)}

of works without inviting tenders As per the orders of the Hon’ble Supreme Court 13 (extract circulated by the Central Vigilance Commission), the contracts by the State, its Corporations , instrumentalities and agencies must normally be granted through public auction/public tender . Further,............

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18 May 2017

Financial Performance

Uttar Pradesh

Report No.5 of 2016 - Revenue Sector Government of Uttar Pradesh

This Report contains 26 paragraphs including one performance audit of “Working of the Transport Department”, relating to not/ short levy of tax, duty and interest, penalty etc. involving financial effect of ` 2,895.55 crore. The...

Sector:

Taxes and Duties

Chapter 2 Mining Receipts UP Report No 5 of 2016 on Revenue Sector

_{(PDF 0.64 MB)}

The ov erall control and direction of Geology and Mining Department (Department) is ve sted with the Director, Geology and Mining, Uttar Pradesh, Lucknow. Chart 2.1 Orgainsational setup 2.2 Internal audit Internal Audit of an organisation is a vital compon ent of the internal control............

Chapter 3 Taxes On Vehicles, Goods And Passengers UP Report No 5 of 2016 on Revenue Sector

_{(PDF 1.12 MB)}

Taxes on Vehicles, Goods and Passengers 39 CHAPTER-III TAXES ON VEHICLES, GOODS AND PASSENGERS 3.1 Tax administration The receipts of the Transport Department (Departmen t) are regulated under the provisions of the Motor Vehicles Act, 1988 (MV Act), Central Motor Vehicles Rules, 1989 (CMV Rule),............

Chapter 5 Stamps And Registration Fees UP Report No 5 of 2016 on Revenue Sector

_{(PDF 0.54 MB)}

The Inspector General (Registration) (IGR) is the head of the Sta mps and Registration Department (Department) who is empowered with the t ask of superintendence and administration of registration work. He is assi sted by 96 Assistant Inspector Generals (AIGs) at the district level and 354............

Chapter 6 Others Tax Receipts UP Report No 5 of 2016 on Revenue Sector

_{(PDF 0.96 MB)}

Chapter-VI : Other Tax Receipts 135 CHAPTER-VI OTHER TAX RECEIPTS (A) ENTERTAINMENT TAX DEPARTMENT 6.1 Tax administration Entertainment Tax is levied and collected under the provisions of the U.P. Entertainments and Betting Tax Act,............

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24 March 2017

Financial

Karnataka

Report No 1 of 2017 - State Finance, Government of Karnataka

Central scheme funds to implementing agencies, summ ary of balances, financial results of irrigation schemes, commitments on incomplete public works contracts and maintenance expenditure which are brought out in various appendices. Statement number Layout 1 Statement of Financial Position 2............

Sector:

Finance

Karnataka Chapter 2 Financial Management and Budgetary Control Report No 1 of 2017 on State Finance

_{(PDF 0.65 MB)}

orders (Appendix 2.1 ) for incurring expenditure not covered by the budget initially were released by the FD on the request of the Administrative Department s as additionalities without the authorization of the Legislature . T hese cases did not attract the criteria fixed (`5.00 crore) for New............

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22 May 2017

Compliance Performance

Kerala

Report No. 5 of 2017 - General and Social Sector, Government of Kerala

3.7.3.5 Improper contract management Article 51 of the Kerala Financial Code (KFC) Vol. I requires that, contracts for the supply of stores or execution of work should be made only after inviting and receiving tenders from all who wish to tender. The terms of the contract should also be............

Sector:

General Sector Ministries and Constitutional Bodies

Chapter 2 General Administration Department Of Kerala Report No. 5 Of 2017 On GSS

_{(PDF 0.31 MB)}

9 CHAPTER II GENERAL ADMINISTRATI ON DEPARTMENT Functioning of Kerala Public Service Commission Highlights The Performance Audit o f the Functioning of Kerala Public Service Commission............

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27 March 2017

Compliance Performance

Bihar

Report 2 of 2017 - General Social Economic Sector Bihar

(Paragraph 3.5.5) Failure to adhere to the terms and conditions of th e rate contracts by Superintendents of six Medical Colleges and Hospita ls in Bihar and absence of a condition for deduction of testing cha rges in purchases through local tender led to excess payment of `71.89 lakh............

Sector:

Agriculture and Rural Development

Overview Bihar Report No 2 of 2017 on GSES

_{(PDF 0.2 MB)}

(Paragraph 3.5.5) Failure to adhere to the terms and conditions of th e rate contracts by Superintendents of six Medical Colleges and Hospita ls in Bihar and absence of a condition for deduction of testing cha rges in purchases through local tender led to excess payment of `71.89 lakh and............

Bihar Chapter 2 Performance Audits Report No 2 of 2017 on GSES

_{(PDF 1.89 MB)}

of year Maintenance funds required during the year (as per maintenance contract) Funds available with BRRDA during the year Expenditure under contracts during the year 2011-12 1,016 6.97 14.58 0.57 2012-13 1,412 11.25 14.57 1.88 2013-14 1,774 15.99 18.19 3.61 2014-15 2,174 20.07 32.86............

Bihar Chapter 3 Compliance Audits Report No 2 of 2017 on GSES

_{(PDF 2 MB)}

payment/Infructuous expenditure HEALTH DEPARTMENT 3.6.1 Excess and avoidable payment Failure to adhere to the terms and conditions of th e rate contracts and absence of a condition for deduction of testing cha rges in purchases through local tender led to excess and avoidable payment of ` ``............

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02 May 2017

Compliance Performance

Uttarakhand

Report No 1 of 2017 - Social General Economic Sectors Uttarakhand

in the State Assembly 1.1.10 5 Year-wise details of reviews and paragraphs appea red in Audit Reports 1.1.11 5 PERFORMANCE AUDIT ELEMENTRY EDUCATION DEPARTMENT Right of Children to Free and Compulsory Education, Act 2009 1.2 6 HOME DEPARTMENT Modernisation of the State Police Force 1.3 23............

Sector:

Social Infrastructure

Chapter 1 Social General and Economic Sectors Non PSUs Uttarakhand Report No 1 of 2017

_{(PDF 1.21 MB)}

1 Chapter-I Social, General and Economic Sectors (Non-PSUs) 1.1 Introduction 1.1.1 Budget Profile There are 60 Government departments and 44 autonomous bodies in the State. The position of budget estimates and expenditure by the State Government during 2011-16 is given............

Chapter 3 Social and Economic Sectors PSUs Uttarakhand Report No 1 of 2017

_{(PDF 0.67 MB)}

3.1.4 Role of Government and Legislature The State Government exercises control over the aff airs of these PSUs through its administrative departments. The Chief Executive and Directors to the Board are appointed by the Government. The State Legislature monitors the accounting and u tilisation of............

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30 March 2017

Financial

Chhattisgarh

Chhattisgarh Report No 3 of 2016 on State Finances

27 - School Education Department 2.6 65 Review of Grant No. 69 -Urban Administration and Development Department 2.7 68 Conclusion and Recommendation s 2.8 72 Audit Report (State Finances) for the year 2015 -16 (ii) Descript ion Reference to Paragraph Page CHAPTER -III FINANCIAL REPORTING............

Sector:

Finance

Chhattisgarh Chapter-2 Financial Management and Budgetary Control Report No 3 of 2016 on State Finances

_{(PDF 0.6 MB)}

Budget Manual (as followed by Government of Chhat tisgarh ), the Budget Estimates of the State are to be prepared in the form supplied by the Finance Department to each head of the department or controlling officer before 15 August each year. According to Paragraph 61 of the Budget Manual, the............

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Meghalaya

Karnataka

Uttar Pradesh

Uttar Pradesh

Uttar Pradesh

Karnataka

Kerala

Bihar

Uttarakhand

Chhattisgarh