Audit Reports

2515 -198 -29 General Performance Grant for Gram Panchayats under the recommendations of XIV Finance Commission 302.55 302.55 302.55 100 100 59. 46-Irrigation 4700 -24-001 -03 Accelerated Irrigation Benefit Programme 124.57 60.42 134.62 92.5 44.9 60. 48-Power 2801 -80-190 -34 Grant for......

4. The Report s containing the findings of performance audit and audit of transactions in various departments and obse rvations arising out of audit of Statutory Corporations, Boards and Government Companies and the Report containing observations on Revenue Receipts are presented......

The financial performance of the State has been assessed based on the Fiscal Responsibility and Budget ary Management Act, Budget Documents, Economic Review 201 7-18, XIV Finance Commission Report and other financial data obtained from various Government departments and organisations.......

54 draft paragraphs clubbed into 18 paragraphs including one Performance Audit were sent to the Princ ipal Secretaries/Secretaries of the respective Department by name between April and October 201 8. The Principal Secretaries/Secretaries of the Department s11 did not send replies (February......

Non -compliance with provision s of Act/Rules 4.5 54 CHAPTER -V : STAMP DUTY AND REGISTRATION FEE Tax administration 5.1 57 Results of audit 5.2 57 Performance Audit on ‘Levy and c ollection of stamp duty and r egistration f ee’ 5.P 58 CHAPTER -VI : STATE EXCISE Tax administration 6.1 87......

v OVERVIEW This Report contains 18 paragraphs involving ` 44 8.67 crore, including a Performance Audit on ‘Levy and collection of stamp duty and registration fee ’. Some of the significant audit findings are mentioned below: I.......

18 Under Red/ Orange/ Green/ White categories. Performance Audit of Pollution by Industries in West Bengal 6 had identifi ed (April 2015) 19 gaps in the process of categorisation. It was observed that the pollution due to discharge of emission and effl uents and its impact on health was......

Adequacy of Air quality monitoring in these areas were discussed below: Performance Audit of Pollution by Industries in West Bengal 36 4.2.1 Ambient Air Quality monitoring as per the standards CPCB notifi ed 94 (November 2009) National Ambient Air Quality Standards for monitoring of air......

Pulp & Paper industry, Common hazardous waste treatment, storage and disposal facilities (TSDFs), Common Effl uent Treatment Plants (CETPs) etc. Performance Audit of Pollution by Industries in West Bengal 2 (EC) before setting up. Depending on the quantum of environmental impact, these Red......

Taking these factors into consideration a Performance Audit on ‘Polluti on by Industries’ was undertaken which seeks to examine the initiatives ta ken by WBPCB for prevention, control and monitoring of industrial pollution in the State. Audit examined Environment Clearance process of all......

Joint Physical verifi cations showed gross violations of compliance conditions, thus indicating the extent of harm caused to the environment. Performance Audit of Pollution by Industries in West Bengal 46 Howrah and Asansol were identifi ed as Critically Polluted Area (CPA) in August 2010 and......

Jayanti Stone Quarry Mining of Black Stone 35. Shakambhari Ispat & Power Ltd. Sponge Iron 36. Lafarge India Pvt. Ltd. Cement Grinding unit Performance Audit of Pollution by Industries in West Bengal 50 Sl. No . Project Proponent Type of project 37. Md Bazar Stone Crusher Expansion of Black......

The Report contains signifi cant results of the Performance Audit of Pollution by Industries in West Bengal. The cases mentioned in the Report are those which came to notice in the course of test audit of the records for the year 2012-13 to 2016-17 encompassing initiatives taken for......

EMI Environment Management Impact ETP Effl uent Treatment Plant GBC Green Belt Canal GPI Grossly Polluting Industries IC Implementation Committee Performance Audit of Pollution by Industries in West Bengal 56 Abbreviation Full Form HIA Health Impact Assessment HWA Hazardous Waste authorisation......

(s) Page (s) Preface iii Executive Summary v-viii Chapter 1: : Introduction Industrial Pollution in West Bengal 1.1 1-2 Organisational Set Up 1.2 2 Audit Objectives 1.3 3 Audit Criteria 1.4 3 Scope, methodology and sample 1.5 3-4 Chapter 2 : Prevention of Industrial Pollution Adequacy of data......

3.1.1 Introduction Quality Control (QC) in road construction involves compliance with prescribed standards of material and workmanship to ensure the performance of the road as per the design and specifications. This also involves a monitoring and supervision mechanism to ensure that the asset......

of India, applicable laws, rules, regulations and various orders and instructions issued by the competent authorities are being complied with. Performance Audit examines whether the objectives of the programme/ activity/ Department are achieved economically, efficiently and effectively. 1.4......

Secretaries/Principal Secretaries/Secretaries who are assiste d by Directors/ report covers the functioning of 27 Departments of the Economic Sector. Performance Audit Implementation of Renewable Energy Programme in West Bengal Power generated from Renewable Energy (RE) sources contribute to......

of expenditure 1.2 1 About this Report 1.3 2 Authority for Audit 1.4 2 Planning and conduct of Audit 1.5 2-3 Response to Audit 1.6 3-4 Chapter 2 PERFORMANCE AUDIT Power and Non-Conventional Energy Sources Department Implementation of Renewable Energy Programme in West Bengal 2.1 5-34 Chapter......

4.2 Internal audit Department did not furnish details regarding Internal Audit Wing (IAW) (August 2017). Therefore, the performance of internal audit conducted by the Department could not be analysed. 4.3 Results of audit In 2016-17, test check of the records of 15 units relating to road tax 148......

Twenty-nine draft paragraphs (DPs) besides one Performance Audit (PA) and two detailed compliance audits were sent to the Principal Secretaries/Secretaries of the respective Departments by name between March and September 2017. Replies are awaited for 26 DPs, as such, those......

5.2 Internal audit As on December 2017, the Department did not furnish details regarding Internal Audit Wing (IAW). Therefore, the performance of internal audit conducted by the Department could not be analysed. 5.3 Results of audit In 2016-17, test check of the records of 57 units revealed......

MV Market Value MV Motor Vehicles NHAI National Highway Authority of India NDRF National Disaster Response Force NIC National Informatics Centre PA Performance Audit PAC Public Accounts Committee PAG Principal Accountant General PCIN Permanent Consecutive Identification Number PTO Profession Tax......

Chapter II Performance Audit relating to Government Companies 17 CHAPTER II Performance Audit relating to Government Companies Mackintosh Burn Limited,......

1.11 Performance of PSUs as per their latest finalised accounts The financial position and working results of Government Companies and Statutory Corporations are detailed in Annexure 3. A ratio of PSU turnover to state GDP shows the extent of PSU activities in the State Economy. The details......

3.1.1) Operational performance of STUs during 2016-17 Sl. No.Particulars STUs CSTC WBSTCL WBTCL SBSTC NBSTC Total (i)Average number of buses held 773 252 478 513 805 2,821 (ii)Average number of buses put on road 484 150 239 470 675 2,018 (iii)Percentage of fl eet utilisation 62.61 59.52 50.00......

There were 19 non-working PSUs of which 13 PSUs had arrears of accounts for one to 11 years. (Paragraph 1.8 ) Performance of PSUs Out of 73 working PSUs, only 33 PSUs prepared accounts for 2016-17 as of September 2017. During 2016-17, 21 PSUs earned profit of ` 621.59 crore, 11 PSUs incurred......

Accounts 1.7 7 Arrears in finalisation of accounts 1.8 7-9 Placement of Separate Audit Reports 1.9 9 Impact of non-finalisation of accounts1.10 9 Performance of PSUs as per their latest 1.11 9-11 finalised accounts Winding up of non-working PSUs1.12 12 Comments on Accounts1.13 12-13 Response......

CHAPTER I INTRODUCTION 1.1 About this Report This Report of the Comptroller and Auditor General of India (C&AG) relates to matters arising from Performance audit of select ed programmes and activities and Compliance audit of Government Depar tments and Autonomous Bodies of the Government of......

Nagpur 1.4 2 Planning and Conduct of Audit 1.5 3 Significant Audit Observations 1.6 3 Responsiveness of Government to Audit 1.7 7 CHAPTER II PERFORMANCE AUDITS Minorities Development Department Functioning of Minorities Development Department 2.1 9 Home Department Administration of Prison......

CHAPTER I INTRODUCTION 1.1 About this Report This Report of the Comptroller and Auditor General of India (C&AG) relates to matters arising from performance audit of selected schemes and activities and compliance audit of Government Departments 1 and Auton omous Bodies of the Government of......

On receipt of LoA, developer was required to deposit the performance security and sign a hydropower development agreement (HDPA) with the Department within eight days.  After signing the HDPA , the developer was to arrange for clearance and financial closure within six months. After......

-II, Nagpur 1.4 2 Planning and conduct of audit 1.5 3 Significant audit observations 1.6 3 Responsiveness of government to Audit 1.7 7 CHAPTER II PERFORMANCE AUDITS Agriculture, Animal Husbandry, D airy Development and Fisheries Department Performance Audit on Distribution of Agricultural......

For assessing the performance of the DSDA, the criteria used were sourced from  Norms and procedures laid down in the West Bengal Town and Country (Planning and Development) Act, 1979 ; 1 Mouza is a land area consisting of one or more village/ settlement for ad ministrative purpose. 2......

of the expenditure of the Departments under the General and Social Sectors for the last five years, response of the Government to draft paras/ Performance Audits and follow up action on Audit Reports.  Chapter 2 of this Report contains observations of performance audit on Social/ General......

vii Overview This Report of the Comptroller and Auditor General of India relates to matters arising from performance audit of selected programmes/ activities and Government organisations and compliance audit of Government Departments, their......

Liquid Chromatography Mass Spectrometry March 2014 118.15 To detect the non- volatile sample of unknown molecular weight Yet to be installed High Performance Liquid Chromatography January 2017 20.00 To separate, identify and quantify each component in a mixture Kept idle without having......

i Table of Contents Paragraph Page Preface v Overview vii Chapter 1: Overview of the General and Social Sector 1 Chapter 2: Performance Audits Health & Family Welfare Department Drug Control in West Bengal 2.1 7 Food & Supplies Department Distribution of Superior Kerosene......

This Report contains significant results of the performance audit and compliance audit of departments and autonomous bodies of the Government of West Bengal under the General and Social Sector including Correctional Administration, Food & Supplies, Finance, Health & Family Welfare, Home......

The Reports containing the findings of performance audit and audit of transactions in various departments and observations arising out of audit of Statutory Coiporations, Boards and Government Companies and the Report containing observations on Revenue Receipts are presented separately. 2. 3.......