Audit Reports

vii EXECUTIVE SUMMARY Background This Report on the finances of the Government of Himachal Pradesh is brought out to assess the financial performance of the State du ring the year 2015-16 vis-à-vis the Budget Estimates, the targets set under the...

APPENDICES 51 Appendix-1 State Profile A General Data Sr.No. Particulars Figures 1. Area 55,673 Sq km 2. Population A As per Census (2001) 0.61 crore B As per Census (2011) 0.69 crore 2015 (Projected) 0.71 crore 3. (a) Density of Population (2001)...

85 | P a g e CHAPTER-III COMPLIANCE AUDIT Fisheries Department 3.1 Excess payment of subsidy under Rashtriya Krishi Vikas Yojana Failure of Department to adhere to scheme guideline s in providing subsidy to beneficiaries resulted in excess payment...

vii OVERVIEW This Report contains five performance audits on (i) 'Schemes for upkeep/ improvement of livestock', (ii) `Environment cleara nce and post clearance monitoring', (iii) 'Upgradation and maintenance of National Highways', (iv)...

CHAPTER -IV Stamp Duty 4.1 Tax administration The State Govern ment exerci ses co ntrol over the registration of instru ments through the Inspector General of Registration who is assisted by the Deputy Com missioners (Collectors), Tehsildars and...

made inter -state sale of ` 53.94 lakh of declared goods (cotton seed) and branch transfer of ` 3.00 crore of goods other than declared goods (khal sarson) but did not produce ‘C’ and ‘F’ forms a t the time of assessment made on 30 October 2014 . Thus, tax of ` 4.32 lakh (twice the rate............

CHAPTER -III State Excise 3.1 Tax administration The Financial Commissioner Taxation and Principal Secretary to the Government of Punjab is the overall in -charge of the Excise and Taxation Department. Administration of the Punjab Excise Act, 1914...

CHAPTER -VI Forest, Other Tax and Non Tax Receipts 6.1 Tax Administration This chapter relates to receipts from Land Revenue and Marriage Registration (Revenue and Rehabilitation Department), Entertainment and Luxury Tax (Excise and Taxation...

CHAPTER II FINANCIAL MANAGEMENT AND BUDGETARY CONTROL 2.1 Introduction 2.1.1 Appropriation Accounts are accounts of the expenditure of the Government for each financial year compared with the amounts of the voted grants and charged appropriations...

The detail of delay in submission of accounts by the autonomous bodies to Audit and placement of the SARs in t he Legislature as on March 2016 are given in Appendix 3.2 . The Punjab Labour Welfare Board ha d not rendered its accounts since the financi al year 2005 -06 despite repeated............

Chapter -III Compliance Audit AGRICULTURE DEPARTMENT 3.1 Functioning of Punjab State Agricultural Marketing Board The Board suffered from weak financial management and failed to fully exploit opportunities for earning income through leasing out of...

5 below , issued between July 20 15 and April 201 6 were pending for placement before the Legislature. Table 1. 5: Detail s of SARs pending for placement before Legi slature as on 31 March 2016 Sr. No. Name of autonomous body Years for which SARs were pending for placement before Legislature 1.............

Report No. 9 of 2017 164 CHAPTER XV: MINISTRY OF STEEL MSTC Limited 15.1 Failure to safeguard financial interest of MSTC The Company failed to safeguard its financial inter est while entering into an agreement financing material for a defaulting...

Report No. 9 of 2017 19 CHAPTER III: MINISTRY OF COAL Bharat Coking Coal Limited 3.1 Loss due to non-utilisation of Cenvat credit Bharat Coking Coal Limited failed to utilise Cenvat credit in respect of Service Tax paid of ` `` `30.48 crore, for the ...

Report No. 9 of 2017 113 Damodar Valley Corporation 11.1 Incorrect decision for payment of ex-gratia to the employees The Corporation incurred extra expenditure of ` `` `31.38 crore due to its incorrect decision for payment of ex-gratia to its...

Report No. 9 of 2017 128 CHAPTER XII: MINISTRY OF ROAD TRANSPORT AND HIGHWAYS National Highways Authority of India 12.1 Undue benefit to the concessionaire resulted i n accumulation of dues National Highways Authority of India extended undue benefit ...

Report No. 9 of 2017 148 CHAPTER XIV: MINISTRY OF SHIPPING Dredging Corporation of India 14.1 Operation and Maintenance of Dredgers 14.1.1 Introduction Dredging Corporation of India Limited (DCI), incorporated in March 1976 is a ‘Mini Ratna’...

Report No. 9 of 2017 87 GAIL Gas Limited 10.1 Implementation of City Gas Distribution Projects by GAIL Gas Limited 10.1.1 Introduction GAIL Gas Limited (the Company) was incorporated in May 2008 by GAIL (India) Limited, as its wholly owned...

Report No. 9 of 2017 ix I Introduction 1. This Report includes important audit findings noti ced as a result of test check of accounts and records of Central Government Companie s and Corporations conducted by the officers of the Comptroller and...

Report No. 9 of 2017 3 CHAPTER II: MINISTRY OF CIVIL AVIATION Airports Authority of India 2.1 Lack of appropriate action by AAI led to loss of its revenue and undue benefit to contractor Airports Authority of India extended undue benefit by allowing ...

Report No. 9 of 2017 46 CHAPTER V: MINISTRY OF DEVELOPMENT OF NORTH EASTERN REGION North Eastern Development Finance Corporation Limited 5.1 Review of Non-Performing Assets Inadequate due diligence during appraisal of projec ts led to NEDFI...

Report No. 9 of 2017 56 CHAPTER VI: DEPARTMENT OF FERTILIZERS Rashtriya Chemicals and Fertilizers Limited 6.1 Failure to safeguard the interests of RCF Failure to adhere to the terms and conditions of tender coupled with supply of raw materials to...

Report No. 9 of 2017 83 CHAPTER VIII: MINISTRY OF HEAVY INDUSTRIES AND PUBLIC ENTERPRISES Bharat Heavy Electricals Limited 8.1 Violation of CVC and internal guidelines result ed in avoidable expenditure BHEL questioned the technical acceptability of ...

Report No. 9 of 2017 145 CHAPTER XIII: DEPARTMENT OF SCIENTIFIC AND INDUSTRIAL RESEARCH Central Electronics Limited 13.1 Infructuous expenditure of ` `` `20.21 crore on Integrated Security System at Old Delhi Railway Station Central Electronics...

Report No. 9 of 2017 200 CHAPTER XVIII- IRREGULARITIES IN PAYMENT OF ENTITLEMENTS, RECOVERIES AND CORRECTIONS/RECTIFICATIONS BY CPSEs AT THE INSTANCE OF AUDIT NLC India Limited and Rashtriya Ispat Nigam Limited 18.1 Excess payment of Performance...

15 Chapter 2 2 Performance Audit relating to Government Companies Tariff, Billing and Collection of Revenue by U ttar Haryana Bijli Vitran Nigam Limited The Uttar Haryana Bijli Vitran Nigam Limited (Company) was incorporated on 15 March 1999 for...

v Overview This Report contains 14 paragraphs and a performance audit on ‘Tariff, Billing and Collection of Revenue’ in Uttar Haryana Bijli Vitran Nigam Limited involving financial implication s of `3,755.23 crore relating to avoidable...

Table 1. 6: Status of placement of SARs in Legislature Sl. No. Name of Statutory Corporation Year up to which SARs placed in Legislature Year for which SARs not placed in Legislature Year of SAR Date of issue to the Government /Present Status 1. Haryana Financial Corporation 201 4-15 - - 2.............