Audit Reports

Report \bo. 1 of \f0\f1 (Indirect Taxes – Goods and Services Tax, Central Excise and Service Tax) 81 Chapter IV: Comp\fiance Audit o\b GST This chapteQb includes audit findings Qbelated to Goo ds and SeQbvices Tax (GST). The instances mentioned in ...

Appropriate action to recover the duty saved in cases pointed in Audit also needs to be taken. New Delhi (Sandeep Lall) Dated: Director General (Customs) Countersigned New Delhi (Girish Chandra Murmu) Dated: Comptroller and Auditor General of India Report No. of 2020 – Union Government......

of terms and abbreviations Abbreviation Expanded form AA Advance Authorization ACC Air Cargo Complex ADD Anti Dumping Duty ADGFT Additional Director General of Foreign Trade AEO Authorised Economic Operator ANF Aayat Niryat Form AO Assessing Officer APRs Annual Performance Reports BCD Basic......

Report contains significant results of the compliance audit of the Department of Revenue – Customs under the Ministry of Finance, and Directorate General of Foreign Trade under Ministry of Commerce and Industry. The Government has made significant investment in Indian Customs EDI System (ICES)......

The Department of Commerce (DoC) under Ministry of Commerce and Industry (MoCI), through Directorate General of Foreign Trade (DGFT) formulates, implements and monitors the Foreign Trade Policy (FTP) which provides the basic framework of policy and strategy to be followed for promoting exports......

DGFT is an attached office of the MOCI and is headed by Director General of Foreign Trade. DGFT is responsible for formulating and implementing the FTP with the main objective of promoting India’s exports. The DGFT issues scrips/authorization to exporters and monitors their corresponding......

In response to audit observation, (January / February 2020), Additional Director General of Foreign Trade (ADGFT), Hyderabad stated that inadequate staff was the reason for the delay; reply was awaited from remaining five RAs (July 2020) 3.4.2 Deficiencies in the processes and procedures......

the notification 50/2017, subject to the condition that the importer should furnish a certificate from a duly authorised officer of the Directorate General of Hydro Carbon in the Ministry of Petroleum and Natural Gas, Government of India at the time of imports. Further Sl.No.557- B of the......

4.1 Availability of in-patient services As per IPHS, a DH should provide specialist in-pati ent services pertaining to General Medicine, General Surgery, Paediatrics, Ophthalmolo gy, Orthopaedics, etc. In the test checked DHs/JHs, the required services available ar e given in the Table-20......

boiling, autoclaving, high level disinfection (HLD) and chem ical sterilisation process for disinfection/sterilisation in the district hospitals. Generally, critical instruments/equipment (those su rgical instruments penetrating skin or mucous membrane) should undergo sterilisation befor e and......

The Essential Services include General Medicine, Genera l Surgery, Obstetrics & Gynaecology Services, Psychiatry, Orthopaedics, Rad iology including Imaging, Emergency (Accident & other emergency) and Critical care/Intensive Care Unit (ICU) under General Specialities; Diagnostic Services; an d......

The Essential Services include General Medicine, Genera l Surgery, Obstetrics & Gynaecology Services, Psychiatry, Orthopaedics, R adiology including Imaging, Emergency (Accident & other emergency) and Critical care/Intensive Care Unit (ICU) under General Specialities; Laboratory Services, X-......

BLS Basic Life Support BMW Bio Medical Waste BOR Bed Occupancy Rate BTR Bed Turnover Rate CAC Comprehensive Abortion Care CAG Comptroller and Auditor General of India CBMWTF Common Bio-Medical Waste Treatment Facilitat or CDC Centre for Disease control CHC Community Health Centre CMO Chief Medical......

Gist of Performance Audit Report of the Comptroller and Auditor General of India on District Hospital Outcomes for the year ended 31 March 2019 . As per the NITI Aayog’s report (HEALTHY STATES, PROGRESSIVE......

ix Preface This Report of the Comptroller and Auditor General of India for the year ended 31 March 2019 has been prepared for submission to t he Governor of the State of Uttarakhand under Article 151(2)......

[Monitored by Director General, Medical Health and Family Welfare] Chapter-1: Introduction 3 1.2 Planning and Execution of Performance Audit 1.2.1 Audit Objectives The broad objectives of the performance audit were to assess whether:  Policy framework was robust enough to improve the q......

Apart from DH Al mora, the requirement was not even forwarded by other test checked hospitals to Direct or General, Medical Health and Family Welfare (DGMH & FW) despite instruction issu ed by the DGMH & FW (April 2018) to all hospitals to work out their req uirements, as per IPHS, and......

The deployment of nurses was not according to Nursi ng Council of India (NCI) which recommends one nurse per six beds in the general wa rd. The details of bed to nurse ratio in maternity wing of test checked DFHs/JHs in sampl ed months are given in the Table -36 given below: Table -36: Shift wise......

(Paragraph 2.1.8.1) Report of Social, General and Economic Sectors (Non-PSUs) for the year ended 31 March 2019 8 Payment of scholarship of ` `` ` 9.65 crore was suspected to be fraudulent as their details could not be verified with supporting recor ds. (Paragraph 2.1.8.2) Inadequate scrutiny......

33.81 Total 9,884.43 (Source: Information compiled from Inspection Reports regist er) Report of Social, General and Economic Sectors (Non-PSUs) for the year ended 31 March 2019 96 Appendix 1.2 (Reference: Paragraph 1.9; Page 5) Details of recoverable amount pointed out in paragr aphs and......

2016-17 2017-18 2018-19 Budget Estimates Actual Budget Estimates Actual Budget Estimates Actual Budget Estimates Actual Budget Estimates Actual General Services 16,639 16,765 19,668 18,713 21,663 21,631 24,379 26,699 29,788 28,169 Social Services 21,498 19,120 25,015 21,539 29,403 25,473......

of students resulted in irregular payment of scholarship totalling to ` 1.91 crore. (Paragraph 2.1.8.6) Report of Social, General and Economic Sectors (Non-PSUs) for the year ended 31 March 2019 viii Suspected fraudulent scholarship payments totalling to ` 4.74 crore was made to students......

violation of laid down norms by the department 3.5 40-42 Extra burden of interest due to delay in claiming driage charges 3.6 42-44 Report of Social, General and Economic Sectors (Non-PSUs) for the year ended 31 March 2019 ii Paragraph Page(s) Forest Department Use of forest land for non-forest......

significant results of the perf ormance audit and compliance audit of the departments/autonomous bodi es of Government of Haryana under the Social, General and Economic Sect ors (Non-Public Sector Undertakings). The instances mentioned in this Report are those, w hich came to notice in the......

The overall control and super intendence over levy and collection of stamp duty and registration fees vest s with the Inspector General of Registration (IGR), Haryana. The IGR is assisted by Deputy Commissioners (DCs), Tehsildars and Naib Tehsildars acting as Registrars, Sub Registrars (SRs) and......

v PREFACE This Report of the Comptroller and Auditor General of India for the year ended 31 March 2019 has been prepared for submissio n to the Governor of Haryana under Article 151 of the Constitution......

6.3 Short/non recovery of advance monthly instalmen ts and interest As per the para 3 (i) of the Letter of Intent (LOI) issued by the Director General Mines and Geology Department, Haryana, the contract for extraction of Boulder, Gravel and Sand, commences from the dat e of grant of......

Empowered Committee/Environmental Clearance Excise and Taxation Commissioner EDC External Development Charges ETOs GM Excise and Taxation Officers General Manager GOI GTO Government of India Gross Turnover HSVP Haryana Shahri Vikas Pradhikaran HSAMB Haryana State Agriculture Marketing Board......

i TABLE OF CONTENTS Reference to Paragraph Page Preface v Overview vii-x CHAPTER-I GENERAL Trend of revenue receipts 1.1 1 Analysis of arrears of revenue 1.2 8-10 Arrears in assessments 1.3 10-11 Evasion of tax detected by the......

with revenue implications of ` 671.23 crore. 1. Chapter-I General The total revenue receipts of the State Government for the year 2018-19 were ` 65,885.12 crore as compared to ` 62,694.87 crore during the year 2017-18. Out of this, 77 per cent was raised through tax revenue ( ` 42,581.34......

Automobile being an unclassified items is taxable at general rate 12.5 per cent plus surcharge. However, while finalising assessment (February 2017 and February 2018), the A A did not levy tax on handling charges resulting in under assessment of t ax of ` 0.22 crore. In addition, interest of......

to Gove rnment of Haryana is the administrative head of the Transport Department and is assisted by the Transport Commissioner who exercises general superi ntendence over the functioning of the Department. The powers of Regist ering and Licensing Authority (RLA) are being exercised by......

15 12 Haryana State Lotteries 2 13 Co-operative 20 14 Forest 7 15 Home 16 16 Urban Development 2 17 Medical and Health 4 18 Industries 5 19 General 1 20 Town and Country Planning 3 Total 1034 Report for the year 2018-19 (Revenue Sector) 90 ANNEXURE III (Refer Paragraph No. 1.8.1)......

At 15.79 per cent, the decadal (2009-2019) growth of population of the State was more than the all India growth rate of 12.84 per cent. General and financial data of the State is given in Appendix 1.1. 1.3 Gross State Domestic Product (GSDP) Gross State Domestic Product (GSDP) is the value of......

3.3.4 Outstanding Utilisation Certificates Rule 238(1) of General Financial Rules provides tha t Utilisation Certificate (UC) should be submitted within 12 months of the closure of the financial year by the institution or organization that has received grant s. The Board provided funds to Labour......

Appropriation Accounts are therefore, complementary to Finance Accounts. Audit of appropriations by the Comptroller and Audi tor General of India seeks to ascertain whether the expenditure actually incurred under various grants is within the authorisation given under the Appropriation Acts an d......

been surrendered 2.10 115 Details of savings of ` one crore and above not surrendered 2.11 116 Surrender orders not accepted by Principal Accountant General 2.12 119 Statement of misclassification of revenue section under the capital section where budget provision wa s ` one crore or more 2.13......

The audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of......

Development expenditure on social and economic sect ors of the State was more than that of the average of General Category States (GCS ) during 2018-19, except State Finances Audit Report for the year ended 31 March 2019 x expenditure on health (4.48 per cent) which was low er than the......

Expenditure 5,652.44 5,570.86 6,230.34 6,880.77 7,505.59 Plan 2,151.82 1,947.86 2,152.21 6,880.77 7,505.59 Non Plan 3,500.62 3,623.00 4,078.13 -- -- General Services (including Interest Payments) 1,749.65 1,917.01 2,097.05 2,239.14 2,695.22 Social Services 2,160.93 2,219.96 2,300.85 2,606.53......

If such instances occur on a regular basis, it is the responsibility of the State Government to discuss with the Accountant General (Accounts) and obtain approval to open appropriate Minor Heads. Indiscriminate booking of receipts and expenditure under Minor Head 800 affects transparency and......

Accountant General (Accounts) provides the draft Appropriation Accounts to the Controlling Officers of the Departments and seeks the reasons/explanation for the variations Chapter 2: Budgetary Management State Finances Audit Report 2018-19 52 Page in expenditure with reference to approved......

State Finances Audit Report of the Comptroller and Auditor General of India for the year ended 31 March 2019 Government of......

during the year accounted for more than four times of the budget; however, the Controlling Officers have not provided explanations to the Accountant General (Accounts) for variations in expenditure vis-à-vis allocations. Departments were not cautioned against persistent savings; nor were their......

Chapter-I Social, General and Economic Sectors (Non-PSUs) 1 CHAPTER-I Social, General and Economic Sectors (Non-PSUs) 1.1 Introduction 1.1.1 Budget Profile There are......

Year Department (s) ATNs pending as of 31th March 2019 Date of presentation in the State Legislature Due date for receipt of ATNs Civil/Social, General and Economic Sectors (Non-PSUs) 2000 -01 Environment Deptt. 01 23.06.2003 22.09.2003 Total 01 2001 -02 Finance Deptt 01 Total 01 2002-03......

of the State Government (1 and 2) 20,246.55 21,234.43 24,888.97 27,104.57 31,216.44 Percentage of 1 to 3 47 50 49 44 50 Audit Report (Social, General, Revenue and Economic Sectors) for the year ended 31 March 2019 22 8,338.479,377.79 10,897.31 10,164.93 12,188.09 1,110.44 1,219.66......

vii PREFACE This Report of the Comptroller and Auditor General of India for the year ended 31 March 2019 has been prepared for submission to t he Governor of the State of Uttarakhand. This Report......

Of this, Governme nt of Uttarakhand had Audit Report (Social, General, Revenue and Economic Sectors) for the year ended 31 March 2019 x contributed ` 340.98 crore as equity capital and ` 318.38 crore as long term loans. The total investment in these PSUs consisted of 36.23 per cent towards equity......

i Table of Contents Description Reference to Paragraph Page No. Preface vii Overview ix Chapter -I Social, General and Economic Sectors (Non-PSUs) Budget Profile 1.1.1 1 Application of resources of the State Government 1.1.2 1 Funds transferred directly......

This Report is organized into three chapters. The Chapter I deals with the Social, General and Economic (Non -PSU) Sectors, the Chapter II deals with the Revenue Sector and the Chapter III deals with Social and Economic Sectors (PSUs). Chapter -I: This Chap ter contains one Compliance based......

Report of the Comptroller and Auditor General of India for the year ended 31 March 2019 Government of Uttarakhand Report No. 2 of the year......