Audit Reports

06-Earthquake 1395 31/03/2016 445.81 2235-01-200-0004-Grant in aid for compensation of land to persons displaced by soil erosion 1388 31/03/2016 7.68 Total 468.65 (Source: Information received from Disaster Managem ent Department, GOB) The matter was referred to the Government (Septembe r..................

As the State’s share in Central taxes and grants-in -aid are determined on the basis of recommendations of the Finance Commission, the Stat e’s performance in mobilization of resources was assessed in terms of its own resource s comprising own tax and non-tax sources. The State’s actual..................

1,803.87 - 1,803.87 1,367.65 436.22 (24 .2) Expenditure reported by Border Road Development Board was less than estimation, closing o f Output and Performance Based Road Contract (OPRC) scheme and transfer of amount to Central Road Fund as receive d from GoI. 6 24-Education, Art and Culture..................

Chapter I: Finances of the State Government 3 1.1.2 Review of the fiscal situation Performance of the State Government on major fiscal variables against the recommendations of Fourteenth Finance Commission (X IV th FC) and against the targets of the FRBM Act of the State is depicted in Table..................

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)..................

The matter was referred to the Government in Septem ber 2016. Reply had not been received (December 2016). Home Department 3.4 Follow up of Performance Audit on "Modernisatio n of Police Forces" The extent of implementation of the accepted audit observations by the Government was 50 per cent for..................

Two performance audit s and twenty eight draft paragraphs were sent to the Principal Secretaries/Secretaries of the respective Departments between May and August 201 6. Out of these, 26 draft paras (clubbed into 21 paragraphs) and one PA have been included in this Report. No repl y was received..................

Non levy of soci al infrastructure cess (SIC)/ additional stamp duty (ASD) 2,969 5.21 4. Other irregularities 494 4.29 5 Performance Audit (PA ) titled “Levy and Collection of Stamp Duty and Registration Fee” 1 72.0 5 Total 4,283 110.36 In 2015 -16, the Department accepted and..................

CHAPTER –V Taxes on Vehicles, Goods and Passengers 5.1 Tax administration The overall charge of the Transport Dep artment vests with the State Transport Com missioner (STC), Punjab, Chandigarh. There are 22 districts each headed by a District...

The State‟s performance in mobilization of resources was assessed in terms of its own resources comprising of own -tax and non -tax sources. The State‟s actual tax and non -tax receipts for the year 201 5-16 vis -à-vis assessment made by Fourteenth Finance Commission ( FFC ) are..................

CHAPTER III FINANCIAL REPORTING Sound internal controls and compliance with rules and procedures contribute significantly to good governance. It also ensures relevant, reliable and timely financial reporting and thereby assists the State Government...

Chapter -II Performance Audit EDUCATION DEPARTMENT 2.1 Implementation of Sarva Shiksha Abhiyan Sarva Shiksha Abhiyan (SSA) is the primary vehicle for..................

on Audit Reports 1.9 4 Status of placement of Separate Audit Reports of autonomous bodies in the State Legislature 1.1 0 5 Year -wise details of performance audits and paragraphs appeared in Audit Reports 1.1 1 5 Chapter -II: Performance Audit EDUCATION DEPARTMENT Implementati on of Sarva..................

Appendix 1.1 (Referred to in paragraph 1.9, page 5) Details of performance audits/paragraphs of the Reports of the Comptroller and Auditor General of India for which departmental replies were not received up to..................

to non- recovery of dues IFCI Venture Capital Fund Limited failed to exercis e due diligence before sanctioning/disbursing loan to M/s Shri Lakshmi Defence Solution Limited which led to non -recovery of dues of ` `` `14.92 crore. IFCI Venture Capital Fund Limited (Company/IVCFL) s anctioned..................

Eastern Coalfields Limited 3.3 Delayed Payment of Central Excise Duty Failure to make timely payment of Central Excise du ty on Performance Incentive earned by Eastern Coalfields Limited on sale of coal resulted in avoidable loss of ` `` `17.57 crore towards payment of interest for the fin..................

of exposure limit at an exorbitantly higher side, ignoring the defunct status of the plant, failure to exercise effective control through collateral management agency over the material lying in the pl ant of GSWII, failure to sell material on cash and carry basis (as approved by Bo ard of..................

The Concessionaire was required to furnish Performance Security in the for m of a Bank Guarantee amounting to `48.60 crore which could be encashed by NHAI in case of Concessionaire Default or failure to meet any ‘Condition Precedent’. The agreement also provided for levy of damages on..................

Hence, it was not able to take m easures to control costs and improve margins. Audit was, thus, not able to evaluate the performance of the projects undertaken by DCI. S. No. Port Period of Contract Estimated Cost without margin ( ` `` ` in crore) Price Bid and Awarded value ( ` `` ` in crore)..................

Ministry of Defence issued (February 2008) ‘No Obje ction Certificate’ (NOC) to AAI for a maximum of two civil flights. GoP provided (June 20 09) around 39 acre of land for construction of Civil Enclave to AAI. Accordingly, AAI approved (November 2010) construction of a low cost terminal at..................

The loan to NOCL was sanctioned in July 2007 against th e internal guidelines of HUDCO on loan sanctioning. The Management stated (December 2016) that clarific ations with respect to the observations of the Board were sought from the lead lender and the same were furnished to the Board along with..................

It was also seen that the Finance Division of the Company had opined in April 2012 that busine ss with KCIPL should not be continued as their past performance was un-satisfac tory. Management however, ignored all these factors and extended the contract with KCIPL which finally led to..................

vii 1. The accounts of Government Companies set up under the provisions of the Companies Act (including Companies deemed to be Gov ernment Companies as per the provisions of the Companies Act) are audited by the Comptroller and Auditor General of...