Audit Reports

This Report contains chapters on Social, Economic and General Sectors and State Public Sector Undertakings comprising three performance reviews and 12 audit paragraphs, based on the audit of certain selected programmes and activities and the financial transactions of the..................

i TABLE OF CONTENTS Paragraph Page Prefacev Overview vii CHAPTER-I PERFORMANCE REVIEW SCHOOL EDUCATION DEPARTMENT Elementary Education 1.1 1 CHAPTER-II AUDIT OF TRANSACTIONS Fraud/Misappropriation/Loss HEALTH &..................

6.8 59 CHAPTER VII -MIN ING RECEIPTS Tax administration 7.1 61 Trend of receipts 7.2 61 Impact of audit reports 7.3 62 Results of audit 7.4 63 A Performance Audit on “Controls and System for mini ng in Meghalaya” 7.5 64 iv PREFACE This Report of the Comptroller and Auditor General of..................

This Report contains four Performance Audits on Sarva Shiksha Abhiyan, Working of Industries Department, Implementation of National Rural Drinking Water Programme and Working..................

per assessee 2.3 17 Cost of collection 2.4 17 Impact of Audit Reports 2.5 18 Working of Internal Audit Wing (IAW) 2.6 18 Results of Audit 2.7 19 Performance Audit on “Online Systems in Commercial Taxes Department” 2.8 21     Paragraph Page Performance Audit on “Input Tax Credit under..................

of receipts 2.2 11 Assessee profile 2.3 12 VAT per assesse 2.4 13 Position of arrears 2.5 13 Cost of collection 2.6 14 Impact of Audit Reports 2.7 14 Performance Audit on “ Assessment, levy and collection of tax under the Meghalaya Value Added Tax Act ” 2.8 17 Evasion of tax 2.9 49 Irregular..................

The financial performance of the State has been assessed based on the FRA, budget documents, Thirteenth Finance Commission Report (XIII FC) and other financial data obtained from various Government departments and organizations. The report is structured in three chapters. Chapter 1 is based on..................

This Report on the Finances of the Government of Meghalaya is being brought out with a view to assess objectively the financial performance of the State during the year 2011-12. The aim of this Report is to provide the State Government with timely inputs based on actual data..................

This Report on the Finances of the Government of Meghalaya is being brought out with a view to assess objectively the financial performance of the State during the year 2010-11. The aim of this Report is to provide the State Government with timely inputs based on actual data..................

This Report contains 44 paragraphs and three Performance Audits relating to under assessments/non-realisation/short realisation of penalties, taxes, duties etc. The total money value involved..................