Audit Reports

The annual audit plan is prepared on the basis of risk analysis which inter-alia includes critical issues in Government revenues and budget speech, white paper on state finances, Reports of the Finance Commission (State and Central), recommendations of the Taxation Reforms Committee,............

appropriately, wherever required.  Audit  Findings   2.1.6  Financial  management  During  2010-15,  the  OSCSC  made  a  budget  provision  o f `  22,464  crore  and  procured paddy worth  ` 25,509 crore under DPS as detailed in the table giv en ............

Total 19,475.78 16,899.98 20,007.72 21,128.74 27,689.99 24,938.16 31,222.24 32,808.49 39,783.62 35,830.56 (+)9.21 Source : Finance Accounts and Budget Publications of the Government of West Bengal. The Department reported the following reasons for large variation: Taxes and duties on............

stated (November 2015) that Annual Plans were prepared with the help of the Fisheries Directorate and other implementing agencies within the budgetary allocation of the Department. The reply is, however, not tenable as majority of the selected districts did not furnish any inputs to the............

Special Financial Support : State Government provides budgetary support by way of grants and subsidies to the PSUs as and when required. Guarantees : State Government also guarantees the repayment of loans with interest availed by the PSUs from Financial Institutions. Investment............

ix — xiii CHAPTER I Overview of State Public Sector Undertakings Introduction 1.1 1 Audit Mandate 1.2 1 — 2 Investment in State PSUs 1.3 2 — 3 Budgetary Outgo, Grants/ subsidies, guarantees and loans 1.4 3 — 5 Reconciliation with Finance Accounts 1.5 5 Arrears in finalisation of accounts............

2.1.2 Organisational set up Department of Agriculture and Co-operation (DAC), Ministry of Agriculture, GoI was responsible for budgetary controls, release of funds and overall administration of the scheme at national level. The State Level Sanctioning Committee (SLSC) under the chairmanship of............

Total 20,007.72 21,128.74 27,689.99 24,938.16 31,222.24 32,808.49 39,783.62 35,830.56 45,413.95 39,411.98 (+)10.00 Source : Finance Accounts and Budget Publications of the Government of West Bengal. The Departments reported the following reasons for large variation in 2014-15 over 2013-14:............

· Spe cial Financial Support -State Government provides budgetary support by way of grants and subsidies to the PSUs as and when required. · Guarantees - State Government also guarantees the repayment of loans with interest availed by the PSUs from financial institutions. Investment in State............

Title Pages I Eleventh Schedule 71 II Twelfth Schedule 72 III Surrender of funds during 2014-15 73 IV List of LSGIs which prepared defective budget/Delay in presentation of Budget 74-75 V List of LSGIs which delayed sending AFS to DLFA 76 VI Incorrect / Incomplete Demand Collection Balance............