Audit Reports

right of way along with award of works as per extant order and follow up at highest level in the administration, (iii) terminate and re -award the contracts and to take action on the defaulting contractors and (iv) Overview xiii invoke the enabling provisions of the Indian Telegraph Act for............

FINANCIAL REPORTING Delays in furnishing Utilisation Certificates 3.1 63 Delay in submission of accounts/audit reports by autonomous bodies 3.2 63 Departmental Commercial Undertakings 3.3 64 Misappropriations, losses and defalcations 3.4 65 Booking under Minor Head ‘ 800- Other Expenditure’............

Control Introduction 2.1 55 Summary of Appropriation Accounts 2.2 56 Financial Accountability and Budget Management 2.3 59 Non -reconciliation of departmental figures 2.4 68 Review on Budgetary Process and Appropriation Control 2.5 68 Overstated expenditure 2.6 73 Inspection of Treasuries 2.7............

2.1.17. 2 Management of Public Private Partnership Projects PPPs are long term contracts and the regulatory authorities need to ensure that the project meets its objective on a continuous basis. Hence, monitoring the project activities was critical to maintain the project life in good health.............

26 and 27) of Krishna Delta System, inaction on part of the Department to terminate the contracts despite suspension of work by contractor for three years and the consequent non -encashment of bank guarantees led to avoidable accumulation of interest to the extent of ₹18.68 crore on the............

SALES TAX AND GOODS AND SERVICES TAX Tax Administration 2.1 11 Internal Audit 2.2 11 Results of Audit 2.3 12 Value Added Tax (VAT) 2.4 13 Works Contracts 2.5 18 Levy of penalty 2.6 20 Input Tax Credit 2.7 21 Tax on interstate sales 2.8 23 Authorisation of Excess Refund 2.9 26 Transition from............

Review of Budgetary Process 2.2 39 Summary of Appropriation Accounts 2.3 40 Financial Accountability and Budget Management 2.4 41 Reconciliation of departmental figures 2.5 47 Outcome of review of selected Grant 2.6 47 Significant Findings 2.7 50 Conclusion 2.8 50 Recommendations 2.9 50 Table of............

showing 26 companies vacated the premises without clearing the dues 2.4 67 -68 2.6.1 Statement showing penalty recoverable due to termination of contracts and extra liability involved in re -awarding the works 2.6 69 -71 2.10.1 Statement showing list of dead beneficiaries in 72 villages under............

Booked under Minor Head 800 Other Expenditure 3.2 92 3.4 Statement showing details of utilisation certificates pending for receipt by different departments of the State Government at the end of 2018-19 3.4 93 3.5 Statement showing details of GIA for which UCs pending for more than ten years............

for finalisation at the end of the year as furnished by the Excise Department in respect of sales tax, motor spirit tax, luxury tax and tax on works contracts are depicted below. Table-1.5 Arrears in assessments Head of revenue Opening balance New cases due for assessment during 2016-17 Total............