Audit Reports

The matter was reported to the Government in Januar y 2021; the Government replied (September 2021) that recovery of ` 25.08 crore had been made by four DCSTEs. The Department may fix accountability for the repea ted failures in this regard and review the position of remaining vends...

This resulted in loss of revenue of ` 68.34 lakh in lease rent till 31 March 2020. Government accepted the observations and assured (A ugust 2021) that the monitoring mechanism for compliance of rules will be strengthe ned. Government also acknowledged that there was a lot of scope for...

The other Departments did not intimate reasons for variations of actual receipts from the previous year (April 2021) . 1.2 Analysis of arrears of revenue The arrears of revenue as on 31 March 2020 realizab le under some Major Receipt Heads amounted to ` 4,843 crore, of which ` 2,726.67 crore was...

** PAC meeting of Excise and Taxation department wa s conducted in July 2021 after a gap of 10 years and latest status of recovery has been sought...

5 of the year...

The Government replied (September 2021) that recovery of ` 7.28 lakh had been made from 128 vehi cles. The Government may issue necessary directions to the Department to develop an effective mechanism to assess the tax due and follow the provision of the Act to safeguard its revenue. Shimla...

Corporation HP Limited (July 2019) NA NA NA NA 1 Himachal Backward Classes Finance and Development C orporation in its reply stated (February 2021) that the Board meetings were conduc ted as per date, time and venue given by the Chairman of the corporation appointed by the State...

The Himachal Pradesh State Electricity Board Limited accepted (June 2021) that the Company has opted to continue with carrying cost of all its PPEs and carrying val ue as its deemed cost for intangible assets on transaction date. (ii) Ind AS 27 - Separate Financial Statements When a Company...

Report of the Comptroller and Auditor General of India for the year ended 31 March 2020 Government of Himachal Pradesh Report No. 4 of the year 2021 General Purpose Financial Report of State Public Sector...

Howev er, one SPSE (HPSEBL) did not frame any CSR Policy so far (August 2021). (Paragraphs 5.5.1.1 and 5.5.1.3) Allocation and utilisation of funds No SPSE has allocated funds separately for CSR acti vities during the period 2014-20. Against the prescribed norm of two per cent of average net...

3 of the year...

Public debt) Internal debt Loans and advances from GoI Total By 2020-21 0 – 1 3,305 94 3,399 8 Between 2021-22 & 2022-23 1 – 3 6,484 195 6,679 17 Between 2023-24 & 2024-25 3 – 5 6,865 170 7,035 17 Between 2025-26 & 2026-27 5 – 7 7,988 106 8,094 20 2027-28 onwards 7 and above 14,886 479...

However, the reply of the Fina nce Department is awaited (May 2021). Booking of expenditure under omnibus Minor Head 800 -Other expenditure Booking under Minor Head ‘800-Other Expenditure’ sh ould be done only when the appropriate minor head has not been provided in the accounts. Routine...

Chapter-III: Compliance Audit 109 3.1.3 Audit objectives The audit was conducted (December 2020 to February 2021) with a view to assess the specific aspects of development of sewerage infrastructure in Patna under the programme and for the purpose whether: there was an effective planning...

Issued on/ in the year Status of license/License expired in (As on March 2021) Main reasons for non-renewal of license (as on June 2020) 1 DH-Aurangabad 79(N)/042004 i. License was expired in 2009 ii. Documents was submitted in State Drug Controller (SDC) office on 26/7/2019 for renewal of...

The replies in respect of remaining cases of 2019- 20 and cases of earlier years were not received (August 2021). 6.3 Non-realisation of testing fee and fitness certificate fee due to non- renewal of fitness certificate of vehicles Concerned DTOs did not ensure renewal of fitness certificate...

cent patients could fully get prescribed drugs in District Hospitals, as evident from scrutiny of 500 OPD prescriptions during month of July-August 2021. (Paragraph 2.2) Diagnostic services Out of required 121 diagnostic facilities as per IPHS, among test-checked DHs, maximum number of...

SECTION -A GENERAL SOCIAL AND ECONOMIC SECTORS E Chapter-I: Introduction CHAPTER-I INTRODUCTION F Audit Report (General, Social and Economic Sectors) for the year ended\ March 2019 CHAPTER-I INTRODUCTION 1.1 About this Report This section of report...

Reasons for variations are discussed below: Commercial Taxes 189: The Department stated (July 2021) that main reason for decrease in collection of Taxes on sales, trade etc., and Taxes on goods and passengers during 2019-20 with that of budget estimate was introduction of one time settlement...

The replies in the remaining cases of previous years and all cases of 2019-20 were not received (August 2021). 5.3 Short levy of tax due to incorrect availing/claim of deduction The Assessing Authorities failed to detect availing of inadmissible deductions by dealers which resulted in short levy...

Patna (RAMA wATAR SHARMA) The 13 December 2021 Accountant General (Audit), Bihar Countersigned New Delhi (GIRISH CHANDRA MURMU ) The 15 December 2021 Comptroller and Auditor General of...

5 of the year 2021 TABLE OF CONTENTS DESCRIPTION Reference to Paragraphs Page No. Preface v Overview vii SECTION A: GENERAL, SOCIAL AND ECONOMIC SECTORS CHAPTER-I INTRODUCTION About this Report 1.11 Auditee Profile 1.21 Response of the Government to Inspection Reports 1.31 Response of...

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Draft Paragraphs proposed for inclusion in this Report were forwarded to the Secretaries of the concerned Departments between July 2020 and June 2021 through Demi -Official letters. The concerned Departments/ Directorates did not send replies to 10 out of 1 2 Paragraphs featur ing in this...

- -I II, 31 2020 16 1957 12(3)( ) e f II 11 2012 2014 12(3) 2015 56.78 12 21.75 13 35.03 14 19.20 15 II 96 1.09 III 19.20 13.5 2.59 16 1.63 3.26 2020 2021 2021 11 -21261908767 12 - 17.26 - 1 + - 17.69 + - 21.47 + - 35 13 - 10.83 + - 10.57 + - 35 14 - 17.26 - 1 + - 6.86 + - 10.90 15 - 10.90...

84 12 70 1,100 1527 , -1100 1242 , 2,200 1427 , - 25 , 84 , 12 31 2020 44 24 40 18.07 6.33 B 2017 2019 18.44 71 7218 50.33 70.19 71.86 73 4.92 V 5.17 2021 2021 2021 2018-19 4.5.2 1.04 I A 45 1899 74 2019 71 72 73 74 IV: 45 A 2019 2020 191 41 2.88 1.44 2.88 2.88 23.36 46 71 46 71 43 84 43 84 87 68...

580058 58006 638064 24 246804 1169479 158874.47 813449.30 87929.53 356029.70 33764932 178 01460 51566392 5156640 56723032 1 2 74324054 7.43 2020 2021 2021) II: 31 2019 15 2018) 5,250 7,500 5 2018 36,265.159 59,111.904 2019 31 2019 2019 10 30 2019 2018-19 10 2019 III: 37 2018 19 15 2018 5 2018...

1 16 252 268 129 487.30 139 2 26 0 26 0 0.00 26 3 02 8 10 6 12.31 4 4 74 9 83 44 8.20 39 5 3 1 4 1 0.04 3 121 270 391 180 507.85 211 ( ) 31 2020 6 2021 1.5 31 2020 1 .7 1.7: ( ) 1 364 73.11 2 2,758 580.57 (1+2) 3,122 653.68 3 1,835 304.58 1,078 251.32 ( ) 2,913 555.90 4 209 97.78 ( ) 1.7 2019...

V: Motor Vehicles Tax 55 5.3 : 1287 60 8.87 17.74 26.61 10 88 33 1.79 3.58 5.37 93 10.66 21.32 31.98 10(1) 7,634 7,457 48 36 93 9.52 19.04 2019 2020 2021 2021 2018-19 87 (3) (3) (1), (4) (2) (1), (5), (23) (3) (12) (2) (1) 88 (8) (2) (3) (1) 1 (1), (7) (2), (3)...

During the Exit Conference with the Finance Departm ent (February 2021), on being asked about Revenue Deficit during 2019-20, the Secretary cum Controller of Accounts explained that deficit took place because of reduced Central transfers during the year. 2.3.2.1 Trends and growth of Revenue...

for excess 1 2 3 4 5 6 7= 5-6 8 1 3 4059 01-051-81 0 23.10 23.10 100 Reasons for the excess is yet to be received from Finance Department as on Jan 2021. 2 12 2402 00-800-44 173.5 180.95 7.45 4.29 3 12 2406 01-101-66-44 2372.74 2479.5 106.76 4.50 4 12 2406 102-38-00-66 0.56 0.61 0.05 8.93 5 13...

This led to an overall understatement of Revenue Deficit and Fisca l Deficit by ` 99.32 crore during 2019-20. In reply (February 2021), the Power Department stat ed that the department is ready to streamline the present system as required and ma ndatory under Rules/Norms. Recommendation:...

No further details of the recoupment of the balance 
13.88 crore were furnished. When the matter was further pursued (January 2021) with the Department, details of the updated status of recoupment, the COO, Himayat furnished the following updated information: In case of M/s Surya Wires Pvt....

The matter was taken up with the State Government for clarification in December 2020; reply is awaited (February 2021). 4.7.3 Transfer of funds from Consolidated Fund to Personal Deposit Accounts An amount of ` 38,599.99 crore was transferred to Personal Deposit Accounts from Consolidated Fund of...

Draft audit findings were discussed with the Principal Secretary, Finance Department in April 2021 and the responses of the Government have been incorporated in the Report appropriately. 1.3 Report Structure The SFAR is structured into the following four Chapters: Chapter - 1 Overview This...