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Audit Reports

Reports older than 2009

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Page 122 of 154, showing 10 records out of 1,538 total

05 April 2013
Financial Performance
Jammu and Kashmir State (Upto 30-Oct-2019)
Report No. 3 of 2013 - Financial and Performance Audit on District Budgam of Government of Jammu Kashmir

This Report of the Comptroller and Auditor General of India contains the results of audit of district Budgam in Jammu and Kashmir. The Report has been prepared for submission to the Governor of Jammu and Kashmir under Article 151 (2) of the...

Chapter 4 - Social Services
(PDF 12.35 MB)

It was further seen in audit that in order to reduce the quantum of unspent balances, CEO Budgam returned back (December 2010) 2.47 crore to State Project Director (SPD), SSA indicating that the CEO had either not been able to utilize the funds allotted or the funds had been provided by the...............

Download Full Report (PDF 27.8 MB)
Financial Performance
Himachal Pradesh
Report of 2009 - Financial and Performance Audit on State Finance of Government of Himachal Pradesh

In April 2005, Himachal Pradesh Government responded to the Twelfth Finance Commission's recommendation by legislating its "Fiscal Responsibilities and Budget Management Act (FRBM)." It sets out a reform agenda through fiscal correction path in the...

Chapter 1 - FINANCES OF THE STATE GOVERNMENT
(PDF 0.55 MB)

Chapter-1 : finances of tfic ^tate government 1. FINANCES OF THE STATE GOVERNMENT This chapter provides a broad perspective of the finances of the Government of Himachal Pradesh during the current year and analyses critical changes in the major...

Download Full Report (PDF 0.98 MB)
05 April 2013
Performance
Jammu and Kashmir State (Upto 30-Oct-2019)
Report No. 2 of 2013 - Performance Audit on Social,General and Economic Sectors of Government of Jammu Kashmir

This Report has been prepared for submission to the Government of Jammu and Kashmir under Section 19A of the Comptroller and Auditor General's (Duties, Powers and Conditions of Services) Act, 1971, as amended from time to time. Government commercial ...

Chapter 2 - Performance Audit
(PDF 14.59 MB)

Chapter-2 Performance Audit CHAPTER-2 PERFORMANCE AUDIT PUBLIC WORKS DEPARTMENT 2.1 Working of Jammu and Kashmir Projects Construction Corporation Limited Executive Summary The Jammu and Kashmir Projects Construction Corporation Limited is a wholly ...

Download Full Report (PDF 21.56 MB)
29 August 2011
Compliance Performance
Jharkhand
Report of 2010 - Report on Revenue Receipts of Government of Jharkhand

This Report contains 26 paragraphs including two reviews relating to non/short levy/loss of tax involving Rs. 237.97 crore. Some of the major findings are mentioned in the following...

Sector:
Taxes and Duties
Chapter 2 - Taxes on Sales, Trade etc.
(PDF 0.69 MB)

relating to sale of stone chips by the mining if the AA has reasons to believe that a dealer lessees from the District Mining has failed to furnish a return or has filed an Office, Sahebganj and cross incomplete or false return with a view to verified the same with the avoid or evade the tax, he...............

Chapter 7 - Non Tax Receipts
(PDF 0.38 MB)

The department failed to scrutinise the returns properly and raise the demand accordingly. This resulted in short levy of royalty of 10.85 crore. After we pointed out this in January 2010, the Department intimated (August 2010) that demand as pointed out by audit was raised in May 2010 and...............

Download Full Report (PDF 3.47 MB)
05 April 2013
Compliance Financial
Jammu and Kashmir State (Upto 30-Oct-2019)
Report No. 1 of 2012 - Compliance and Financial Audit on State Finances of Government of Jammu Kashmir

This Report on the finances of the Government of Jammu and Kashmir is being brought out 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 input ...

Executive Summary
(PDF 1.36 MB)

had invested 484.95 crore as on 31st March 2012 in Statutory Corporations, Government Companies and Co-operative Societies from which total returns of 68.16 crore was received during 2011-12. Out of the total investment, an amount of 25.78 crore was invested in Jammu and Kashmir Bank...............

Download Full Report (PDF 27.33 MB)
25 July 2014
Compliance Performance
Gujarat
Report No. 1 of 2014 - Financial and Performance Audit on Revenue Sectors of Government of Gujarat

The AA had granted ITC though the dealer had not executed the work himself but had acquired immovable property. This resulted in excess grant of ITC of ` 5.00 crore including interest of ` 1.31 crore and penalty of ` 2.21 crore. 31 ACCT: 5 Ahmedabad DCCT: 15 Surat Section 2(5) of GVAT...............

Sector:
Taxes and Duties |
Finance
Chapter 2 - Value Added Tax/Sales Tax
(PDF 0.41 MB)

The AA had granted ITC though the dealer had not executed the work himself but had acquired immovable property. This resulted in excess grant of ITC of? 5.00 crore including interest of? 1.31 crore and penalty of 2.21 crore. 31 ACCT: 5Ahmedabad DCCT: 15 Surat 39 Audit Report (Revenue...............

Chapter 4 - Stamp Duty and Registration Fees
(PDF 0.14 MB)

is higher and the amount of consideration, if any, paid for such amalgamation, or (ii) an amount of one per cent of the true market value of the immovable property situated in the State of Gujarat of the transferor company, whichever is higher. Nature of Observation: Recitals of documents...............

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02 April 2013
Compliance
Gujarat
Report No. 3 of 2013 - Compliance Audit on Economic Sectors of Government of Gujarat

crop, reclamation of saline or alkaline soil on the basis of soil analysis, integrated nutrient management to enhance productivity of crop and more return by reducing cost of fertilizers. In this project, soil samples collected from farmers’ fields are analysed in the designated Soil Testing...............

Sector:
Finance |
Transport & Infrastructure |
Power & Energy |
Industry and Commerce |
Science and Technology |
Environment and Sustainable Development |
Agriculture and Rural Development |
Social Infrastructure
Chapter 2 - Compliance Audit
(PDF 0.09 MB)

CHAPTER-II COMPLIANCE AUDIT CHAPTER II COMPLIANCE AUDIT 2.1 Infructuous/wasteful expenditure and overpayment ROADS AND BUILDINGS DEPARTMENT 2.1.1 Loss due to incorrect adjustment of price variation on asphalt Adoption of depot rates instead of...

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02 April 2013
Compliance Performance
Gujarat
Report No. 2 of 2013 - Performance Audit on Revenue Receipts of Government of Gujarat

or power to a promoter or developer, by whatever name called for construction or development of or sale or transfer (in any manner whatsoever) of any immovable property, stamp duty at the rate of 1 per cent is chargeable. During test check of documents of Additional Superintendent of Stamps (SS),...............

Sector:
Taxes and Duties |
Finance |
Transport & Infrastructure |
Power & Energy |
Industry and Commerce
Chapter 3 - Land Revenue
(PDF 0.79 MB)

system more transparent; monitoring finalisation of the price of alienated Government land by framing a time schedule for each stage and prescribing returns to ascertain the compliance of time schedule; evolving a control mechanism to ensure the purpose for and the conditions under which land...............

Chapter 5 - Stamp Duty and Registration Fees, Entertainments Tax, Luxury Tax and Electricity Duty
(PDF 0.12 MB)

or power to a promoter or developer, by whatever name called for construction or development of or sale or transfer (in any manner whatsoever) of any immovable property, stamp duty at the rate of 1 per cent is chargeable. During test check of documents of Additional Superintendent of Stamps (SS),...............

Chapter 2 - Value Added Tax/Sales Tax
(PDF 0.24 MB)

Sales’means a sale of goods made within the State for cash or deferred payment or other valuable consideration and inter alia includes transfer of property in goods (whether as goods or in some other form) involved in execution of works contract. Further, explanation to the Section 2 (23) GVAT...............

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02 April 2013
Compliance Financial Performance
Gujarat
Report No. 1 of 2013 - Financial and Performance Audit on Public Sector Undertakings of Government of Gujarat

(`in crore) Particulars 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 Return on Capital Employed (Per cent)6.34 5.43 3.95 5.24 5.24 6.97 Debt 22,376.93 20,564.74 13,048.33 23,734.37 26,862.15 30,253.60 Turnover 17 37,238.90 40,632.57 50,289.48 58,451.76 63,008.20 79,641.86 Debt/Turnover...............

Sector:
Transport & Infrastructure |
Power & Energy |
Industry and Commerce |
Agriculture and Rural Development
Chapter 2 - Performance audits relating to Government Companies
(PDF 0.27 MB)

contracts with reference to principles of economy, efficiency, effectiveness, equity and ethics; circulars and manuals for filing Annual Revenue Return (ARR) with SERC; Manual on Transmission Planning Criteria (MTPC); Code of Technical Interface (CTI)/ Grid Code consisting of...............

Chapter 1 - Overview of Government Companies and Statutory Corporations
(PDF 0.09 MB)

( in crore) Particulars 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 Return on Capital 6.34 5.43 3.95 5.24 5.24 6.97 Employed (Per cent) Debt 22,376.93 20,564.74 13,048.33 23,734.37 26,862.15 30,253.60 17 37,238.90 40,632.57 50,289.48 58,451.76 63,008.20 79,641.86 Turnover Debt/Tumover...............

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03 October 2013
Compliance Performance
Gujarat
Report No. 4 of 2013 - Compliance and Performance Audit on General and Social Sector of Government of Gujarat

and their identity were to be checked on venturing DQGWKHLUUHWXUQIURPVHDWRHQVXUHWKDWDOO¿VKHUPHQZKRKDGJRQHIRU¿VKLQJ had indeed returned. -RLQW¿HOGYLVLWRIODQGLQJSRLQWVRI¿VKLQJERDWVE\$XGLWDQG)LVKHULHVRI¿FLDOV revealed that the details furnished by...............

Sector:
Art, Culture and Sports |
Social Welfare |
Social Infrastructure |
Education, Health & Family Welfare |
Defence and National Security
Chapter 3 - Compliance Audit
(PDF 0.41 MB)

(i) non receipt of permission in respect of all the accused for prosecution, (ii) receipt of technically faulty permission, which were required to be returned to the department for compliance and (iii) time consumed for making copies of the case papers, where number of accused persons are more................

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