Audit Reports

PART-B CHAPTER - IV ACCOUNTS AND FINANCES OF URBAN LOCAL BODIES 4.1 Introduction: 74th Constitutional amendment has accorded new status to ULBs that fundamentally altered the existing pattern of governance in the Indian federal structure. It has...

Overview This Report, dealing with the results of audit of accounts of Local Bodies, is presented in two parts. Part-A includes three chapters containing observation on the Accounts and Finances of Panchayati Raj Institutions, two performance...

CHAPTER - III TRANSACTIONS AUDIT Revenue Receipts: Eleventh Finance Commission (EFC): 3.1 Blocking up of fund under EFC: The EFC recommended a sum of Rs. 116.72 crore during 2002-05 to supplement the resources of PRIs in the State. Out of total...

Chapter -V TRANSACTION AUDIT OF URBAN LOCAL BODIES 5.1 Loss of Revenue due to non-realization of Registration Fee and Stamp Duty Local markets, hats, bazaars, bus stands etc under the jurisdiction of Municipal Board/Town Committees are leased with...

CHAPTER-II FINANCIAL MANAGEMENT 2.1 Non-deduction of Income tax from the contractor’s bills._ As per Section 194C of the Income Tax Act, 1961, Income Tax should be deducted at source from the bills of Contractors/Suppliers at the rate of 2.2 per...

CHAPTER-III REVENUE RECEIPTS 3.1 Loss of Revenue of Rs.30.12 lakh due to non realization of Registration Fees and _Stamp Duties_ Local markets, Par-ghats, fisheries etc falling under the jurisdiction of Panchayats are settled/leased to individual...

CHAPTER-VII REVENUE RECEIPTS 7.1 Arrears in collection of Municipal Taxes_ Test checks of records in 26 ULBs revealed huge arrears in collection of Municipal taxes namely house tax, light-tax, water-tax, and property tax, Latrine-tax,...

Chapter This chapter contains results of performance audit on Working of Rural Engineering Department and Procurement and distribution of HDPE pipes to the farmers. RURAL ENGINEERING DEPARTMENT 2.1 Working of Rural Engineering Department Executive...

Chapter-I: General CHAPTER-I GENERAL Trend of revenue receipts 1.1.1 The tax and non-tax revenue raised by the Government of Uttar Pradesh during the year 2011-12, the State’s share of divisible Union taxes and grants-in-aid received from the...

Chapter-Ill: State Excise CHAPTER-III STATE EXCISE Tax administration Excise duty on liquor for human consumption, fees in case of other intoxicants such as charas, bhang and ganja etc. and confiscation imposed or ordered is levied under the UP...

Chapter-VI: Mining Receipts CHAPTER-VI MINING RECEIPTS 5.1 Tax Administration The levy and collection of receipts from Mining in the State is governed by the Mines and Minerals (Development and Regulation) Act, 1957, the Mineral Concession Rules,...

Chapter- VII: Other Tax and Non-Tax Receipts CHAPTER-VII OTHER TAX AND NON TAX RECEIPTS Results of audit Test check of the records of the offices of Entertainment Tax and Forest Departments conducted during the year 2011-12 revealed non realisation ...

Chapter The Scheme is funded on cost sharing basis (90:10) between Gol and the State Government. The Employment Guarantee Funds were to be set up at the National level and at the State level. The first release to a district, when notified under...

Chapter 1.1 About this Report This Report of the Comptroller and Auditor General of India (C&AG) relates to matters arising from compliance audit of the transactions of the Civil and Works departments of the Government of Uttar Pradesh, Centrally...