Audit Reports

201 6 6 1.7 Recommendations of the State Finance Commission s(SFC s) The Second SFC had recommended ` 2143.22 crore to the PRIs towards devolution, compensation and assignment, grant -in-aid and salary for the period 2005 -10, against which ` 984.36 crore (45 per cent )only was released by the............

such as maternal health, child health, f amily planning, Janani Suraksha Yojana (JSY), Janani Sishu Suraksha Karyakram (JSSK ), RCH camps and compensation for sterilisation. Part B - Additionalities under NRHM: Any additional activi ties which are essential for improvement in the health............

In case of delay beyond a fortnight, workers were entitled for compensation as per the pro visions of ‘Payment of Wages Act, 1936’. Audit noticed that 19 GPs made payment of ` 1.14 crore to the workers under MGNREGS after a delay ranging between five days to more than three years............

District Land Acquisition Offi cer Ranchi assessed ` 27.34 crore as compensation amount for the land. However, the Executive Engineer DWS division Ranchi planned (August 2016) to shift construction of UGR to a new place at Simalia. Thus, expenditure of ` 28.66 lakh incurred for the............

Departments towards audit 1.5 8 Analysis of the mechanism for dealing with the issues raised by Audit in the Energy Department 1.6 12 Audit Planning 1.7 14 Results of audit 1.8 14 CHAPTER II TAXES ON SALES, T RADE, ETC. Tax administration 2.1 16 Internal Audit 2.2 16 Results of audit 2.3............

to TNRDC) at an interest rate of 8 per cent per annum subject to the additional condition that TNRDC should f orego its claim from the Government for compensation 52 for shortfall in toll collection for the period upto March 2014. The loan was to be drawn by these companies in the financial year............

7 i Paragraph Page PREFACE v CHAPTER I – GENERAL Introduction 1.1 1 Trend of expenditure 1.2 1 About this Report 1.3 3 Authority for a udit 1.4 3 Planning and conduct of Audit 1.5 4 Response to Audit 1.6 4 Significant Audit Observations 1.7 5 CHAPTER II – PERFORMANCE AUDIT Performance Audit............

Government of Tamil Nadu created (July 2010) a corpus fund of ` 20 crore to meet compensation to accident victims subject to maintenance of similar amount by the STCs. Thus, the total corpus with the STCs would be ` 40 crore each year. It was found that the STCs had a liability of ` 435.07 crore............

In respect of 32 power sector commissioned projects selected for aud it, no compensation claim was pursued by BHEL, except one project (2x270 MW GVK Goindwal) wh ich subsequent to commissioning was put on-hold. BHEL was deprived of fund inflow from thes e projects and also sustained interest............

1.5 5 Response of the Government/departments towards audit 1.6 5 Analysis of the mechanism for dealing with the issues raised by Audit 1.7 9 Audit planning 1.8 10 Results of audit 1.9 10 This Report 1.10 11 CHAPTER II-TAXES ON SALE,TRADE etc. Tax Administration 2.1 12 Internal audit 2.2 12............