Audit Reports

Recoveries at the instance of Audit 1.10 6 Status of placement of Separate Audit Reports of Autonomous Bodies in the State Assembly 1.11 6 CHAPTER-II PERFORMANCE AUDIT HEALTH DEPARTMENT Implementation of National Rural Health Mission (NR HM) in Bihar 2.1 7 BUILDING CONSTRUCTION DEPARTMENT Working..................

5 of the year 201 5 TABLE OF CONTENTS Description Reference to Para Page Preface (v) Chapter I : Introduction Introduction 1-10 Chapter II : Performance Audit s DEPARTMENT OF C O-OPERATION Schemes of Co -operation Department 2.1 11 -30 FISHERIES AND ANIMAL RESOURCES DEVELOPMENT DEPARTMENT..................

2 17 Performance Audit on “System of Assessment under VA T” 2.2 18 -38 Incorrect benefit of ITC on goods not sold 2.3 39 Non levy of interest 2.4 39 Non levy of additional tax ( surcharge ) 2.5 40 Non /shor t levy of tax due to incorrect classification 2.6 41 Excess allowance of..................

State GDP for the year 20 14-15 could not be ascertained and their contribution to State exchequer was also not reported to the State Legislature. Performance of PSUs as per their latest finali sed accounts 1.15 A ratio of PSU turnover to State GDP shows the extent of PSU ac tivities in the..................

1.9 6-7 Arrears in finalisation of Accounts 1.10-1.12 7-8 Placement of Separate Audit Reports 1.13 8-9 Impact of non-finalisation of accounts 1.14 9 Performance of PSUs as per their latest finalised accounts 1.15-1.18 9-11 Winding up of non-working PSUs 1.19-1.20 11-12 Accounts Comments 1.21-1.22..................

7-8 Arrears in finali sation of Accounts 1.10 -1.12 8-9 Placement of Separate Audit Reports 1.13 10 Impact of non -finalisation of accounts 1.14 10 Performance of PSUs as per their latest finalised accounts 1.15 -1.18 10 -12 Winding up of non -working PSUs 1.19 -1.20 12 -13 Comments on Account s..................

for audit 1.4 2 Planning and conduct of audit 1.5 3 Response of Departments to Audit findings 1.6 3 Significant Audit observations1.7 4 Chapter II - Performance Audits School Education Department National Programme of Mid-day Meal in Schools 2.1 13 School Education Department (Adult Education)..................

Maintenance of Accounts by ULBs 3.17 28 Maintenance of database and the formats therein on the finances of ULBs 3.18 28 Conclusion 3.19 28 Chapter IV Performance Audit Municipal Administration and Urban Development Infrastructural development in slums identified under IHSDP 4 29 Chapter V..................

audit 1.4 3 Planning and conduct of audit 1.5 3 Response of Departments to Audit findings 1.6 3 Significant Audit observations 1.7 5 Chapter II – Performance Audit s School Education Department National Programme of Mid Day Meal in Schools 2.1 11 Implementation of Basic Literacy Programme..................

26 Maintenance of database and the formats therein on the finances of ULBs 3.18 27 Page iii Reference to Paragraph Page Conclusion 3.19 27 Chapter IV Performance Audit Municipal Administration and Urban Development Department Infrastructural development in slums identified und er IHSDP 4 29..................