Audit Reports

Overview

The major findings arising out of the audit department of Government of Goa are reported through two performance audit and thirteen compliance audit paragraphs related to transaction audit. The key issues highlighted in performance audit on Select Social welfare schemes by Government of Goa were deficiencies in identification of beneficiaries due to inadequate scrutiny of applications by the implementing departments, flows in the application software system developed for operation and management of the schemes and failure to conduct the periodical survey of target beneficiaries. The performance audit on Assessment and Collection of Revenue from taxes on trade by the Commercial Tax Department for the period 2012-17 revealed that the targets were not fixed by the Department for conducting surveys for detecting unregistered dealers (URD). During the surveys the Department had detected 164 dealers during 2012-13 to 2016-17 out of whom only 93 were registered subsequently and the remaining
71 were not registered. On cross–verification of the information obtained from six departments audit found that another 26 dealers were not registered under the GVAT Act in Commercial Tax Department. The uncollected revenue recoverable by Department was ` 1,223.84 crore as on
31 March 2017 of which ` 441.68 crore was pending recovery for more than six years. There were 2,466 appeal cases involving revenue of ` 1,230.50 crore pending with departmental appellate authorities which was 98.52 per cent of total amount of ` 1,249.02 crore. The appellate authorities took a long time ranging from five to 17 years, in disposal of cases test check by Audit.

The significant transaction audit findings are that the Urban Development Department set up a plant for conversion of waste plastic into fuel without any competition for a project of ` 15 crore resulting in an undue favour to a company. Failure on the part of Directorate of Mining and Geology in assessing the correct amount of stamp duty resulted in short recovery of stamp duty and registration fee amounting to ` 108.43 crore. Inconclusive action by the State Government in setting up a tool room in Goa resulted in idling of an investment of ` 4.52 crore for six years. Delay in acceptance of tenders by Public Works Department for two roads resulted in avoidable extra liability of ` 2.63 crore. Unauthorised retention of pension contributions of ` 1.84 crore for new pension scheme in violation of Government directives resulted in lower gains accruing to employees. 

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• Report No.1 of 2018 - Audit Report for the Period Ended 31 March 2017 Government of Goa
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• Index
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• Preface
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• Overview
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• Chapter 1 Social, General and Economic Sector (Non-PSUs)
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• Chapter 2 Revenue Sector
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• Chapter 3 Public Sector Undertakings and Government Commercial and Trading Activities
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• Appendix
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