Audit Reports

iii TABLE OF CONTENTS ParticularsParagraph numberPage number Preface vii CHAPTER-I – INTRODUCTION 1 CHAPTER-II – PERFORMANCE AUDITS HOME DEPARTMENT Management of Prisons 2.1 11 SPORTS, YOUTH AND CULTURAL ACTIVITIES DEPARTMENT Preservation and Conservation of Monuments and Antiquities............

Executive Engineers (EE), Roads & Buildings Division, Himmatnagar and Patan awarded contracts for 14 road works in 2008-09 with tender provisions for adjustment of price variation on asphalt. For execution of these road works, the contractors procured 5,045.158 MT asphalt between............

of GVAT paid with returns by the dealers during the year, ITC claimed in the returns, claim of refund in the returns, nature of business like works contracts, dealers who opted to pay lump sum tax, dealers having high turnover, return/challan defaulters, dealers whose TINs were cancelled during............

Executive Engineers (EE), Roads & Buildings Division, Himmatnagar and Patan awarded contracts for 14 road works in 2008-09 with tender provisions for adjustment of price variation on asphalt. For execution of these road works, the contractors procured 5,045.158 MT asphalt between............

The contracts were accordingly fore -closed and balance works retendered. The reply of the Authority reflects a casual approach in allotm ent of works without ensuring availability of encumbrance -free site which is tantamount to improper planning. The Vice Chairman of the Authority stated............

of GVAT paid with returns by the dealers during the year, ITC claimed in the returns, claim of refund in the returns, nature of business like works contracts, dealers who opted to pay lump sum tax, dealers having high turnover, return/challan defaulters, dealers whose TINs were cancelled during............

12 7 Chapter – 2 Performance Aud it Public Health Engineering Department Sewerage Schemes 2.1 9 Urba n Loca l Bodies Depa rtment Working of Urban Local Bodies 2.2 27 Educat ion Department (Haryana Schoo l Shiksha P ar iyojna P ar ishad) Sarv a Sh iksh a Abh iyan 2.3 46 Rura l Deve lopment............

before award of work were not included in the contracts as Haryana PWD Code was made applicable from November 2009 whereas tenders for the work were finali sed befo re that date. The Chapter -4 Audit of Transactions 173 reply was not based on facts as these conditions already existed in the old............

On failure to complete the works, both the contracts were terminated in January 2009 after levying liquidated damages of ` 8.09 crore ( ` 5.47 crore for work A and ` 2.62 crore for work B). Besides, ` 1.3 1 crore was recoverable on account of mobilization advances ( ` 0.73 crore for work A and............

2. Chapter I deals with the findings of performance audit in the Home and Finance Departments while Chapter II deals with the findings of transaction audit in the Art and Culture, Civil Supplies and Consumer Affairs, Housing, and Urban Development Departments. Chapter III includes comments............