Audit Reports

Our scrutiny mainly involved review of DPR; contracts relating to erection/engineering, procurement & commissioning of the plant and associated civil works. The operational perf ormance of the plant has been analysed with reference to the standards of performance projected in the DPR and............

Tax administration 4.1 75 Internal Audit 4.2 75 Results of audit 4.3 76 Audit of ‘System for collection of arrears of revenue in Commercial Taxes Department’ 4.4 78 Provisions of the Acts/Rules not complied 4.5 103 Suppression of turnover 4.6 104 Short levy of tax due to application of............

Health centres were constructed at inaccessible and uninhabited locations and contracts for construction of buildings were awarded to the contractors without ensuring the availability of land. Less number of health centres were provided in the tribal areas as compared to non -tribal areas.............

contract price of `10.10 crore 86.The construction firms, due to disputes with the GMC, in regard to the execution of the works an d the engineering contracts, moved (September 2001) the Commissioner, GMC, seeking his intervention for resolution, by way of arbitration, as per the terms of the............

13 Maintenance Fund is used to manage the funding of the maintenance contracts and is released by the State Government from the State Budget for the purpose. Audit Report on Social, General and Economic (Non-PSUs) Sectors for the year ended 31 March 2016 90 2.2.8.2 Delay in transfer of............

BUDGETARY CONTROL AND FINANCIAL MANAGEMENT Introduction 2.1 53 Audit of Appropriation Accounts for the current year 2.2 53 Reconciliation of Departmental figures 2.3 59 Personal Deposit Accounts 2.4 60 Outcome of review of selected Grant 2.5 62 Conclusion and Recommendations 2.6 66............

1-“Agriculture Department” 2.8 45 Review of Grant No. 39- “Disaster Management Depart ment” 2.9 48 Conclusion and Recommendations 2.10 51 TABLE OF CONTENTS ii Report on State Finance For the year ended March 2016 Particulars Reference to Paragraphs Page CHAPTER – III FINANCIAL REPORTING............

Reports 1.9 4 Year-wise details of performance audits and paragraphs appeared in Audit Reports 1.10 5 CHAPTER-II: PERFORMANCE AUDIT Animal Husbandry Department Schemes for upkeep/ improvement of livestock 2.1 7 Environment, Science and Technology Department Environment clearance and post............

(Paragraph 2.4) Inadmissible deduction of soil as tax free in work s contracts resulted in short levy of tax of ` 40.62 lakh. (Paragraph 2.5) Non -reversal of notional input tax credit on export and inter -state sale at concessional rate of tax resulted in short levy of tax of ` 28.33 lakh.............

REPORTING Delay in submission of Utilization certificates 3.1 53 Delay in submission of Accounts/ Separate Audit Reports of Autonomous Bodies 3.2 53 Departmental Commercial Undertakings 3.3 54 Misappropriations, losses, thefts etc. 3.4 54 Abstract Contingent bills 3.5 55 Follow up action on Audit............