Audit Reports

This chapter explains the plan ning and extent of audit, provides a synopsis of the significant audit observations made during various types of audits and also briefly analyse the follow -up on the previous Audit Reports. Chapter -II contains two performance audit s on “ Pragatipath Scheme ”............

31 March 2014 1 Supply of free electric ity to water works of villages/ panchayats/ voluntary organi sations 2801:80:101: 04:00:3355 200.00 567.39 2 Compensation in GERC tariff 2801:80:800: 15:00:3355 800.00 558.84 3 Subsidy for 50 per cent relief to Agriculture consumers -- -- 396.07 4 Fuel............

performance of the State has been assessed based on the Fiscal Responsibility and Budget Management Act, 2007, Budget documents, Medium Term Fiscal Plan (MTFP), Economic Review, Thirteenth Finance Commission (TFC) Report and other financial data obtained from various Government Departments and............

graph 3.5 .1)  Non -adherence to Government instructions led to avoidable expenditure of interest of ₹ 1.56 crore on late pa yment of enhanced compensation in land acquisition cases of NWRWS&K Department. (Paragraph 3.5 .2)  Failure to decide appropriate specifications and improper............

Audit of Government companies is governed by Section 619 of the Companies Act, 1956. The accounts of Government companies are audited by Statutory Auditors appointed by CAG. These accounts are also subject to supplementary audit conducted by CAG....

Further, Section 28 of the Land Acquisition Act, 1894 stipulates for the payment of interest on enhanced compensation of land at the rate of nine per cent per annum for a period of one year from the date of handing over of possession of land and thereafter at the rate of 15 per cent per annum............

2. Ch apter -1 of this report indicates auditee profile, authority for audit, planni ng and conduct of audit, organis ational structure of office of t he Prin cipal Accountant General (C&CA) and response of the Departments to the draft paragraphs. Highlights of audit observations included in............

5 Assurances given by the Department/ Government on the issues highlighted in the Audit Reports 1.3 .2 6 Recovery of accepted cases 1.3 .2.1 6 Audit planning 1.4 6 Results of audit 1.5 7 Position of local audit conducted during the year 1.5 .1 7 This Report 1.5 .2 7 CHAPTER- II : SALES TAX/VAT............

C04 of zone 1 (C)}, the contractor after spending ` 36.38 lakh on the work abandoned (March 2009) it as the owner of the private property demand ed compensation for allowing the passage of the proposed sewer line through his land. In another such instance, construction of sewer line for sub-............

for non-forest purposes The Forest and Environment Department, Government of Bihar issued (November 1968) instructions for realisation of royalty and compensation at prescribed rates along with the price of land, as determined by the Revenue Department, in cases of transfer of forest land.............