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Audit Reports

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Page 107 of 123, showing 10 records out of 1,225 total

23 September 2013
Financial
Arunachal Pradesh
Report of 2013 – Financial Audit on State Finances of Government of Arunachal Pradesh

To give a perspective to the analysis, an effort has been made to compare achievements with the targets envisaged by the State Government in the Budget Estimates of 2011-12 and projections made by the Twelfth/ Thirteenth Finance Commissions. Based on the audited accounts of the Government............

Sector:
Finance
Appendices
(PDF 9.94 MB)

53 Audit Report on State Finances for the year ended 31 March 2012 APPENDIX -1.2 Fiscal Responsibility and Budget Management Act, 2006 (Reference: Pages 1 & 3) Fiscal Responsibility and Budget Management Act The State Government enacted the Arunachal Pradesh Fiscal Responsibility and Budget............

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27 March 2015
Compliance Performance
Andhra Pradesh
Report No. 2 of 2015 - Report of the Comptroller and Auditor General of India on Economic Sector for the year ended March 2014 Government of Andhra Pradesh

¾There were large variations between the budget estimates and actual expenditure/receipts of the University. ¾There was no inventorisation of the assets available with colleges, research stations, etc. of the University located across the State. [Paragraph 2.2] Page 6 Chapter-1 Overview of............

Sector:
Transport & Infrastructure |
Science and Technology |
Agriculture and Rural Development
Chapter 2 - Performance Audit
(PDF 0.39 MB)

Government replied (December 2014) that Annual Action Plans will be prepared and implemented from 2015-16. 2.1.8.2 Budget and Expenditure Under Section 38 of the Water Act, the State Board shall, during each financial year, prepare a budget in respect of the ensuing financial year showing the............

Chapter 1 - Overview of Economic Sector
(PDF 0.08 MB)

There were large variations betsveen the budget estimates and actual expenditure/receipts of the University. There was no inventorisation of the assets available with colleges, research stations, etc. of the University located across the State. [Paragraph 2.21 Page 6 Chapter-1 Overview of............

Glossary
(PDF 0.09 MB)

Glossary Glossary Air Act Air (Prevention and Control of Pollution) Act-1981 ANGRAU 1 Acharya N.G.Ranga Agricultural University APAU Andhra Pradesh Agricultural University APKVIB Andhra Pradesh Khadi and Village Industries Board APPCB AP Pollution...

Appendices
(PDF 0.2 MB)

Appendices Appendix 1.1 (Reference to paragraph 1.3, page 2) List of Departments under Economic Sector 1. Agriculture and Co-operation 2. Animal Husbandry, Dairy Development and Fisheries 3. Energy 4. Environment, Forests, Science and Technology 5....

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23 September 2013
Compliance Financial Performance
Arunachal Pradesh
Report of 2013 - Financial and Performance Audit on Revenue of Government of Arunachal Pradesh

This Audit Report has been prepared in five Chapters. Chapters I to V deal with Social, Economic, General, Public Sector Undertakings and Revenue Sectors. This Report contains two Performance Reviews, one Integrated Audit and 36 Audit Paragraphs...

Sector:
Taxes and Duties |
Finance |
Transport & Infrastructure |
Power & Energy |
Art, Culture and Sports |
Agriculture and Rural Development |
Social Welfare |
Education, Health & Family Welfare |
Social Infrastructure |
General Sector Ministries and Constitutional Bodies
Chapter 4 - Economic Sector (Public Sector Undertakings)
(PDF 19.18 MB)

made by the State Government in the only power sector state PSU namely, Hydro Power Development Corporation of Arunachal Pradesh Limited. Budgetary Outgo, Grants/Subsidies, Guarantees and Loans 4.1.9 Details regarding budgetary outgo towards Equity, Loans, Grants/Subsidies and............

26 September 2014
Financial
Arunachal Pradesh
Report of 2014 – Financial Audit on State Finances of Government of Arunachal Pradesh

Liabilities 1.9 25 Debt Management 1.10 27 Fiscal Imbalances 1.11 32 Conclusion and Recommendations 1.12 35 CHAPTER II – FINANCIAL MANAGEMENT AND BUDGETARY CONTROL Introduction 2.1 39 Summary of Appropriation Accounts 2.2 39 Financial Accountability and Budget Management 2.3 40............

Sector:
Finance
Appendices
(PDF 0.33 MB)

5.3 Audit Report on State Finances for the year ended 31 March 2013 APPENDIX -1.2 Fiscal Responsibility and Budget Management Act, 2006 (Reference: Pages - 2) Fiscal Responsibility and Budget Management Act The State Government enacted the Arunachal Pradesh Fiscal Responsibility and Budget............

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13 July 2015
Compliance Financial Performance
Arunachal Pradesh
Report of 2014 – Compliance, Financial and Performance Audit on Social Public Sector Undertakings(SPSUs) of Government of Arunachal Pradesh

results of Government companies and statutory corporations for the latest year for which accounts were finalised 176 Appendix 4.3 Statement showing budgetary outgo to State PSUs in the form of eq uity, loans, grants and subsid y received/receivable, guarantees received, waiver of dues, loans............

Sector:
Taxes and Duties |
Finance |
Transport & Infrastructure |
Power & Energy |
Science and Technology |
Agriculture and Rural Development |
Social Welfare |
Education, Health & Family Welfare |
Social Infrastructure |
General Sector Ministries and Constitutional Bodies
Chapter 4 - Economic Sector (SPSUs)
(PDF 0.2 MB)

(SPSUs) Sector by the State Government in the only Power Sector SPSU, namely, Hydro Power Development Corporation of Arunachal Pradesh Limited. Budgetary Outgo, Grants/Subsidies, Guarantees and Loans 4.1.8 Details regarding budgetary outgo towards Equity, Loans, Grants/Subsidies and............

Appendices
(PDF 0.3 MB)

- 13.95 (-) 22.47 52.60 (-) 4-37 - 111 Audit Report for the year ended 31 March 2013 APPENDIX - 4.3 Statement showing equity/Loans, received out of budget, grants and subsidy received/receivable, guarantees received, waiver of dues, loans written off and Loans converted into equity during the............

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26 March 2015
Compliance Performance
Andhra Pradesh
Report 1 of 2015 - Compliance and Performance Audit on Revenue Sectors of Government of Andhra Pradesh

audit plan is prepared on the basis of risk analysis which inter-alia include critical issues in Government revenues and tax administration i.e. budget speech, white paper on state finances, Reports of the Finance Commission (State and Central), recommendations of the Taxation Reforms............

Chapter 2 - TAX/VAT on Sales Trade etc.
(PDF 0.24 MB)

CHAPTER-II Taxes / VAT on Sales, Trade etc. ( \ CHAPTER II Taxes / VAT on Sales, Trade etc. --I_J 2.1 Tax administration Commercial Taxes Department is under the purview of Principal Secretary to Revenue Department at Government level. The...

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23 April 2010
Compliance
Report No. 14 of 2009 - Compliance Audit on Indirect Taxes – Customs Union Government, Department of Revenue

31.64 crore. The total recovery effected at the instance of audit upto January 2010, is Rs. 16.54 crore. Chapter I: Customs receipts ¾ Budget estimate for 2008-09 was pitched at Rs. 1,18,930 crore and revised estimate at Rs. 1,08,000 crore. Actual collection of Rs. 99,879 crore, however, fell............

Sector:
Taxes and Duties
Chapter 5 – Classification
(PDF 0.06 MB)

Report Xo. 14 of2009-10 - Union Government lIndirect Taxes - Customs) CHAPTER V CLASSIFICATION A few cases of incorrect classification of goods resulting in short-levy/non¬ levy of customs duties of Rs. 7.05 crore noticed in test check are...

Chapter 2 – Duty exemption schemes
(PDF 0.09 MB)

Report No. 14 of2009-10 --- Union Government (Indirect Taxes - ( Mstoms) CHAPTER II DUTY EXEMPTION SCHEMES The Government may exempt wholly or part of customs duties for import of inputs and capital goods under an export promotion scheme through a...

Chapter 3 - Incorrect assessment of customs duties
(PDF 0.05 MB)

Report No. 14 of2009-10 - Union Government (Indirect Taxes - Customs) CHAPTER III INCORRECT ASSESSMENT OF CUSTOMS DUTIES A few cases of incorrect assessment of customs duties noticed in test check, having an implication of Rs. 10.50 crore. are...

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23 April 2010
Compliance
Report No. 13 of 2009 - Compliance Audit on Indirect Taxes – Service Tax Union Government, Department of Revenue

paragraphs:- Chapter I: Service tax receipts ¾ During the period 2004-05 to 2008-09 the actual collections of service tax were fairly close to the budget estimates except for 2005-06 when these were 31.73 per cent higher than the budget estimates. {Paragraph 1.2} Chapter II:............

Sector:
Taxes and Duties
Chapter 2 – Non-levy/non-payment of service tax
(PDF 0.09 MB)

Report No. 13 of2009-10 - Union Government (Indirect Taxes - Service Tax) CHAPTER II NON-LEVY/NON-PAYMENT OF SERVICE TAX Service tax is lev ied on specified services. The rate of tax has been fixed at five per cent upto 13 May 2003, eight per cent...

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05 August 2010
Compliance
Report No. 9 of 2009 - Compliance Audit on Compliance Audit Observations of Union Government (Commercial)

The Company projected surplus of more than Rs.2000 crore during the past four annual cash budgets. The Company neither had a policy differentiating between short and long term investments nor did it institute adequate internal control mechanism in this regard. Further, placement............

Sector:
Finance |
Transport & Infrastructure |
Power & Energy |
Industry and Commerce |
Science and Technology |
Information and Communication |
Agriculture and Rural Development |
Social Welfare |
Defence and National Security
Chapter 2 - Ministry of Civil Aviation
(PDF 0.08 MB)

Report No. 9 of2009-10 ' CHAPTER II: MINISTRY OF CIVIL AVIATION Airline Allied Services Limited 2.1.1 Loss on account of payment of idle lease rent Avoidable expenditure of Rs.2.50 crore on payment of lease rent before commencement of commercial...

Chapter 13 - Ministry of Petroleum and Natural Gas
(PDF 0.15 MB)

The Company prepared (May 2007) the cost estimate at US$60.51 million based on budgetary quotes received from five parties. The Company received three offers. The offer of LI bidder was at US$94.99 million. On finding the LI offer * Includes Unit/plants of the Company 102 Report No. 9 of2009-10............

Chapter 7 - Ministry of Defence
(PDF 0.06 MB)

Report No. 9 of2009-10 (-\ CHAPTER VII: MINISTRY OF DEFENCE v_/ BEML Limited 7.1.1 Extra expenditure due to amending the currency of payment The Company incurred an extra expenditure of Rs.26.62 crore by agreeing to the request of the supplier for...

Chapter 19 - Ministry of Steel
(PDF 0.05 MB)

Report No. 9 of2009-10 (-^ CHAPTER XIX: MINISTRY OF STEEL v_/ KIOCL Limited 19.1.1 Extra expenditure due to payment of higher tariff and congestion surcharge on transportation of iron ore Failure of the Company to get its railway siding declared as ...

Chapter 9 - Ministry of Finance ( Department of Financial Services - Insurance Division)
(PDF 0.06 MB)

The Company budgeted its premium at Rs. 1,460 crore, assessed the estimated GNPI at Rs.1,115 crore and paid Rs.8.27 crore as MDP. Audit observed (June 2009) as under: 76 Report No. 9 of2009-10 The Company underestimated the outgo of Motor Thirty Party premium consequent upon introduction of............

Glossary
(PDF 0.1 MB)

Report No. 9 of2009-10 GLOSSARY AFFRVs Airfield Fire Fighting and Rescue Vehicles AHQ Air Headquarter BA Business Associates BAP Boiler Auxiliaries Plant BOD Board of Directors BOO Build Own Operate BOOT Build Own Operate Transfer CGMT Chief...

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23 April 2010
Compliance
Report No. 12 of 2009 - Compliance Audit on Indirect Taxes – Central Excise Union Government, Department of Revenue

paragraphs:- Chapter I: Central excise receipts ¾ While during the period 2004-05 to 2007-08 the variation between the actual collections and the budget estimates was within 10 per cent, this was significantly higher at 21.2 per cent during 2008-09. {Paragraph 1.1} Chapter II: Exemptions ¾............

Sector:
Taxes and Duties
Chapter 2 – Exemptions
(PDF 0.07 MB)

Report No. 12 of2009-10 - Union Government (Indirect Taxes - Central Excise) CHAPTER II EXEMPTIONS Under section 5A(1) of the Central Excise Act. 1944. the Government is empow ered to exempt goods attracting excise duty from the whole or any part...

Chapter 7 -Miscellaneous topics of interest
(PDF 0.04 MB)

Report No. 12 of2009-10 - Union Government (Indirect Taxes - Central Excise) /? CHAPTER VII X MISCELLANEOUS TOPICS OF INTEREST X_ _) Apart from the cases reported in the foregoing chapters, some interesting cases noticed in audit (including a case...

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