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Repor rt of th he C
Reporrt of th
he
C
Comptr
roller and
a
Au
uditor Genera
G
al of In
ndia
on
Socia
al, Eco
onomic
c, Reve
enue and
a
Gen
neral Sectors
S
s
fo the ye
for
ear 2012
2-13
GOVE
ERNMEN
NT OF TRIPUR
T
RA
Re
eport No.1
N
of 2014
2
Report of the Comptroller and
Auditor General of India
on
Social, Economic, Revenue and General
Sectors
for the year 2012-13
GOVERNMENT OF TRIPURA
Report No.1 of 2014
TABLE OF CONTENTS
Paragraph(s)
Preface
Executive Summary
Page(s)
vii
ix
CHAPTER I: SOCIAL SECTOR
Introduction
Planning and conduct of Audit
EDUCATION (SCHOOL) DEPARTMENT
Implementation of Information and Communication Technology
in Schools
RURAL DEVELOPMENT DEPARTMENT
Wasteful Expenditure
Doubtful execution of works
1.1
1.2
1
2
1.3
3
1.4
1.5
13
14
2.1
2.2
17
18
2.3
19
2.4
34
2.5
64
2.6
2.7
2.8
65
66
69
2.9
71
CHAPTER II: ECONOMIC SECTOR
Introduction
Planning and conduct of Audit
AGRICULTURE DEPARTMENT
Rashtriya Krishi Vikas Yojana (RKVY)
PUBLIC WORKS (ROADS AND BUILDINGS) DEPARTMENT
Roads & Bridges Projects funded by Non-Lapsable Central Pool
of Resources (NLCPR) and North Eastern Council (NEC)
AGRICULTURE DEPARTMENT
Suspected misappropriation
PUBLIC WORKS (ROADS AND BUILDINGS) DEPARTMENT
Infructous expenditure
Extra expenditure
Idle and extra expenditure
PUBLIC WORKS (WATER RESOURCES) DEPARTMENT
Unfruitful expenditure
CHAPTER III: ECONOMIC SECTOR (State Public Sector Undertakings)
Overview of State Public Sector Undertakings
3.1
INDUSTRIES AND COMMERCE DEPARTMENT
(Tripura Handloom and Handicrafts Development Corporation Limited)
Working of Tripura Handloom and Handicrafts Development
3.2
Corporation Limited
INDUSTRIES AND COMMERCE DEPARTMENT
(Tripura Industrial Development Corporation Limited)
Loss of revenue
3.3
Loss due to injudicious investments
3.4
i
73
84
107
108
Paragraph(s)
Page(s)
INFORMATION, CULTURAL AFFAIRS AND TOURISM DEPARTMENT
(Tripura Tourism Development Corporation Limited)
Non-implementation of tourism project
3.5
109
CHAPTER IV: REVENUE SECTOR
General
Trend of revenue receipts
Variations between the budget estimates and actuals
Cost of collection
Analysis of arrears of revenue
Arrears in assessment
Evasion of tax
Refunds
Response of the Departments/Government towards audit
Failure of senior officials to enforce accountability and protect
the interest of the State Government
Departmental Audit Committee Meetings
Response of the Departments to the draft audit paragraphs
Follow up on Audit Reports – summarised position
Compliance with the earlier Audit Reports
Analysis of the mechanism for dealing with the issues raised by
Audit
Position of Inspection Reports
Assurances given by the Department/Government on the issues
highlighted in the Audit Reports
Recovery of accepted cases
Action taken on the recommendations accepted by the
Departments/Government
Results of audit
Position of local audit conducted during the year
This Report
FINANCE (EXCISE & TAXATION) DEPARTMENT
(SALES TAX /VALUE ADDED TAX)
Short levy of tax
4.1
4.1.1
4.1.2
4.1.3
4.1.4
4.1.5
4.1.6
4.1.7
4.1.8
4.1.8 (a)
111
111
113
114
114
115
115
116
116
116
4.1.8 (b)
4.1.8 (c)
4.1.8 (d)
4.1.8 (e)
4.1.9
117
118
118
118
119
4.1.9 (a)
4.1.9 (b)
119
119
4.1.9 (b) (i)
4.1.9 (b) (ii)
119
120
4.1.10
4.1.10 (a)
4.1.10 (b)
120
120
120
4.2
121
5.1
5.2
123
123
5.3
125
CHAPTER V: GENERAL SECTOR
Introduction
Planning and conduct of Audit
HOME (POLICE) DEPARTMENT
Audit of Home (Police) Department
CHAPTER VI: FOLLOW UP OF AUDIT OBSERVATIONS
Follow up action on earlier Audit Reports
Monitoring
Outstanding Inspection Reports
6.1
6.2
6.3
ii
161
162
163
APPENDICES
Statement showing the calculation of inadmissible payment
made/due to the agencies
Statement showing the sector-wise number of projects
sanctioned, taken up for implementation and dropped under
RKVY
Statement showing the delay release of funds by the Finance
Department and Nodal Department
Statement showing the details of unspent amount lying with the
DDOs
Statement showing the unadjusted amount lying with the
Implementing Officers
Statement showing the observations relating to the selected
projects pertaining to Animal Husbandry under RKVY
Statement showing the observations relating to the selected
projects pertaining to Horticulture under RKVY
Statement showing the observations relating to the selected
projects pertaining to Development of Agricultural Market under
RKVY
Statement showing the observations relating to the selected
projects pertaining to Fisheries under RKVY
Statement showing details of cost escalation due to revision of
DPR
Statement showing change in specification for construction of
RCC bridge under NLCPR
Statement showing details of fund released by GOI, State
Finance Department as well as CE
Statement showing the details of delay in submission of
Utilisation Certificates
Statement showing details of calculation of damaged quantity of
outer layer of road of Dharmanagar-Tilthai-DamcherraKhedacherra road
Statement showing excess collection of material in violation of
estimated quantity
Statement showing loss of interest against mobilisation advance
Extra expenditure of ` 1.11 crore due to execution of agreement
item through another agreement as an extra item
Statement showing details of Doubtful execution of work
Statement showing loss of interest against mobilisation advance
iii
Appendix No.
Page(s)
1.1
167
2.1
169
2.2
170
2.3
171
2.4
172
2.5
173
2.6
176
2.7
178
2.8
180
2.9
182
2.10
183
2.11
184
2.12
186
2.13
188
2.14
190
2.15
2.16
191
192
2.17
2.18
193
194
Statement showing the extra expenditure incurred by the
Department in awarding works to the private sector construction
agencies
Statement showing the details of works awarded to local
contractor under NLCPR and NEC
Statement showing the detailed position of nine bridges awarded
to private sector construction agencies
Statement showing particulars of up-to-date capital, loans
outstanding and manpower as on 31 March 2013 in respect of
Government Companies and Statutory Corporations
Statement showing grants and subsidy received/receivable,
guarantees received, waiver of dues, loans written off and loans
converted into equity during the year and guarantee commitment
at the end of March 2013
Summarised financial results of Government companies and
Statutory corporation for the latest year for which accounts were
finalised
Statement showing financial position of Statutory Corporation
(Tripura Road Transport Corporation)
Statement showing working results of Statutory Corporation
(Tripura Road Transport Corporation)
Statement showing investment made by State Government in
PSUs whose accounts are in arrears
Emporium-wise sales performance against target
Emporium-wise profitability statement for the year 2012-13
Details of emporium-wise turnover per employee during the
period 2008-09 to 2012-13
Statement on production and distribution of silk sarees
Operational performance of the Company during the period from
2008-09 to 2012-13
Statement showing details of avoidable loss of revenue towards
lease rent and premium from October 2008 to December 2013
Statement showing avoidable loss of income due to Fixed
Deposits made on the same dates/nearer date at varied interest
rates
Statement showing short levy of Sales Tax/VAT, interest,
penalty and Additional Sales Tax due to concealment of turnover
by the dealers
Statement showing short levy of Sales Tax/VAT, interest and
penalty due to incorrect application of taxable rates
Statement showing non levy of penalty due to non submission of
audited balance sheet
Units selected by using Random Table (Page No. 23)
iv
Appendix No.
2.19
Page(s)
195
2.20
196
2.21
197
3.1
198
3.2
202
3.3
206
3.4
209
3.5
210
3.6
211
3.7
3.8
3.9
212
216
219
3.10
3.11
222
223
3.12
224
3.13
225
4.1(A)
232
4.1(B)
235
4.1(C)
236
5.1
237
Appendix No.
5.2
Page(s)
239
Statement showing expenditure incurred in March vis-a-vis total
expenditure under Non-salary during 2008-13
5.3
241
Statement showing differences of closing balances as per Cash
Book and Bank statement
5.4
242
Statement showing the organisation-wise position of outstanding
deployment cost of Police Personnel upto May 2013
5.5
243
Statement showing items reported as procured under MoPF but in
reality not procured till September 2013
5.6
246
Details of savings against revised budget estimates during
2008-09 to 2012-13
v
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