Audit Reports

DPS further \bnstructed that a ll contracts wh\bch author\bse advance payment may carry clause for levy\bng \bntere st on advance for delayed per\bod. Aud\bt observed three cases perta\bn\bng to per\bod aft er \bssue of \bnstruct\bons by DAE, \bn wh\bch advance payments amount\bng to ` 1.26............

Deficiencies in executing transportation contracts of cargo such as excessive time taken for completion of trips, non-utilisation of full capacity of barges, non-operation of trips targeted, delay in repair of barges contributed to business loss of `3.69 crore to Kerala State Inland............

(Paragraphs 2.4.3.2 and 2.4.3.3) Awarding of contracts and contract management were marred with irregularities, like accepting conditional bid, non recovery of dues from contractor and not inviting fresh tenders though scope of work was changed entirely. (Paragraphs 2.4.4.1, 2.4.4.2 and............

n and marketing etc. Out of the  19  sectors,  the  Government  has  not  entered  into  the   PPP  contracts  in  five  of  the  sectors viz. Airports, Airstrips and Heliports, Inl and Container Depots and Logistic ............

Chapter – V: Performance Audit 73 5.1.11.3 Irregularities in award and execut ion of contracts Section 75 of BM Act, 2007 provided that the contra ct involving expenditure exceeding ` 12 lakh shall be made with the approval of the NP Board. Bihar Financial Rules (BFR), 2005 stipulates that............

at the end of the year as furnished by the Commercial Tax Department in respect of VAT, Professional tax, Entry tax, Luxury tax and tax on works contracts is mentioned in Table 1.3 herein below: Table 1.3 Arrears in assessments Head of revenue Opening balance New cases due for assessment............

(Paragraph 2.1.8.2(iv)) … Contract management was weak as 99 per cent contracts were awarded with delays, ranging between 01 and 37 months adversely affecting the schedule of construction of PMGSY roads. (Paragraph 2.1.8.3(i)) … In the samp led districts 67 per cent works were delayed............

[Paragraph 3.3]
Post tender alteration to the agreement clauses rel ating to recovery of Value Added Tax in 11 contracts pertaining to Krish na Delta Modernisation works, resulted in unwarranted financial commitment of ` `` ` 12.12 crore on public exchequer and undue benefit t o the............

finalisation at the end of the year as furnished by the Sales Tax Department in respect of sales tax, motor spirit tax, luxury tax and tax on works contracts was as below in Table 1.5 : Table 1.5 Arrears in assessments Head of revenue Opening balance New cases due for assessment during 2014-15............

Photograph of trucks and dummies at the ITI, Khumulwng are given below: 25 Sl No. 31 of DGS&D rate contracts for Built-up TATA Trucks and Truck Chassis for 2013-14, RC No. BT.LB_TC/AM-2/RC-2I010000/0214/72/05767/648 Dt.19-09-2013. Rate of Trucks for 2012- 13 was available in DGS&D server but not............