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Audit Reports

Reports older than 2009

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Page 125 of 154, showing 10 records out of 1,538 total

10 March 2015
Compliance Financial Performance
Haryana
Report of 2015 - Compliance, Financial and Performance Audit on State Finances of Government of Haryana

percentage increase over previous year is shown in parenthesis) (Source: Finance Accounts for the respective years) 2 Other taxes include taxes on immovable property other than agricultural land, taxes and duties on electricity and agricultural income. Chapter I Finances of the State Government...............

Sector:
Finance
Chapter 1 - Finances of the State Government
(PDF 0.75 MB)

(The percentage increase over previous year is shown in parenthesis) (Source: Finance Accounts for the respective years) Other taxes include taxes on immovable property other than agricultural land, taxes and duties on electricity and agricultural income. 10 Chapter I Finances of the State...............

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Compliance Financial
Gujarat
Report of 2011 - Compliance and Financial Audit on State Finance of Government of Gujarat

In response to the Twelfth Finance Commission's recommendations, the Gujarat Government enacted its Fiscal Responsibilities and Budget Management (FRBM) Act, entitled the Gujarat Fiscal Responsibility Act, 2005 with a view to ensure prudence in...

Sector:
Finance |
Education, Health & Family Welfare
Download Full Report (PDF 5.08 MB)
07 April 2015
Compliance Financial Performance
Bihar
Report No. 1 of the Year 2015 - Report of the Comptroller and Auditor General of India on Public Sector Undertakings for the year ended 31 March 2014, Government of Bihar

This Report of the Comptroller and Auditor General of India on Public Sector Undertakings, Government of Bihar, for the year ended 31 March 2014 includes an overview of Government companies and Statutory corporations, two Performance Audit Reports,...

Sector:
Transport & Infrastructure |
Power & Energy |
Agriculture and Rural Development |
Social Welfare
Annexures of Report 1 of the Year 2015
(PDF 10.55 MB)

Sector & Name of the Period of Year in Net Profit (+)/ Loss (-) Turn- Impact of Paid up Accumulated Capital Return on Percentage No. Company Accounts which Net Profit/ Interest Depre-Net Profit/ over Accounts Capital Profit (+)/ employed® capital return on finalised Loss before ciation Loss...............

Chapter III of Report 1 of the Year 2015- Performance Audit on Bihar State Road Transport Corporation
(PDF 7.97 MB)

the demand for in revenue loss of commission amounting to 1.35 crore and realise the same from the private 1.35 crore operators in respect of return trip from Jharkhand. Under charging of As per the agreements, commission was to be charged on total income commission resulted calculated...............

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04 March 2014
Compliance Financial
Haryana
Report of 2014 - Compliance, Financial and Performance Audit on State Finances of Government of Haryana

This Report on the finances of the Government of Haryana is brought out to assess the financial performance of the State during 2012-13 vis-a-vis the Budget Estimates, the targets set under the Fiscal Responsibilities and Budget Management (FRBM)...

Sector:
Finance
Chapter 1 - Finances of the State Government
(PDF 10.99 MB)

(The percentage increase over previous year is shown in parenthesis) (Source: Finance Accounts for the respective years) Other taxes include taxes on immovable property other than agricultural land, taxes and duties an electricity and agricultural income. 11 Audit Report on State Finances for the...............

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14 July 2014
Compliance Performance
Haryana
Report No. 2 of 2014 - Performance Audit on Social, General and Economic Sectors (Non-Public Sector Undertakings) of Government of Haryana

Non-recovery of Service Tax on rental receipts As per S ect ion 65( 105) ( zz zz) of the Finance Act 1994, the term taxab le s erv ice for renting of immovable property service means any service provided or to be provided to any person, by any other person in relation to renting of immovable...............

Sector:
Finance |
Transport & Infrastructure |
Industry and Commerce |
Science and Technology |
Environment and Sustainable Development |
Art, Culture and Sports |
Agriculture and Rural Development |
Social Welfare |
Education, Health & Family Welfare |
Social Infrastructure |
General Sector Ministries and Constitutional Bodies |
Local Bodies
Chapter 2 - Performance Audit
(PDF 0.89 MB)

2.2.8.2 Non-recovery of Service Tax on rental receipts As pa Section 65(105) (zzzz) of the Finance Act 1994, the term taxable savice for renting of immovable property service means any savice provided or to be provided to any person, by any other person in relation to renting of immovable...............

Overview
(PDF 0.05 MB)

was conducted Some major findings are given below: Government had invested 594.07 crore in share capital in co-operative societies but returns ( 1.36 crore) from these investments were negligible. The Department had not maintained consolidated data regarding redeemable share...............

Chapter 3 - Compliance Audit
(PDF 0.43 MB)

had been completed but work relating to validation of data of Wakf properties was still in progress and digitization of record of rights of each Wakf property was in progress. The reply received from the Additional Chief Secretary, Home and Administration of Justice Department (October 2013) has...............

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04 March 2014
Compliance Performance
Haryana
Report No. 1 of 2014 - Performance Audit on Revenue Sectors of Government of Haryana

This Report contains 18 paragraphs including two Performance Audits on Delay in disposal of remand and revision cases and Receipts from taxes on Motor Vehicles and other observations relating to non/short levy of taxes, interest, penalty, non/short...

Sector:
Taxes and Duties |
Transport & Infrastructure
Chapter 5 - Taxes on Vehicles,Goods and Passengers
(PDF 5.91 MB)

Scrutiny of records noticed that field offices had sent the monthly returns regularly to Transport Commissioner. These returns were merely compiled but no further instructions/directions were issued to field offices during 2007-12 on improvement in collection of taxes and disposal of...............

Chapter 1 - General
(PDF 5.58 MB)

Stamp duty and registration fee: The increase in revenue receipts was mainly due to registration of more documents of immovable/movable property. Taxes on vehicles: The increase in revenue receipts (20 per cent) was mainly due to better checking by the enforcement staff and efforts to...............

Chapter 4 - Stamp Duty
(PDF 2.63 MB)

Non/short recovery of stamp duty due to undervaluation 214 2.05 of immovable property 5. Irregular exemption of stamp duty on mortgage 17 0.07 deeds/compensation certificates to land acquired 6. Short recovery of stamp duty due to misclassification of 17 1.12 instruments 7. Miscellaneous...............

Chapter 6 - Other Tax and Non-Tax Receipts
(PDF 1.87 MB)

respect of which the arrear is due; annulment of assessment of the estate or holding; sale of that estate or holding and by proceedings against other immovable property of the defaulter. Under Revenue Recovery Act, 1890, (RR Act), where a sum recoverable as an arrear of land revenue is from a...............

Overview
(PDF 0.97 MB)

(Paragraph 4.3) Undervaluation of immovable properties in conveyance deeds in 47 cases resulted in short levy of stamp duty of? 1.02 crore. (Paragraph 4.4.1) 5. Chapter-V Taxes on Vehicles, Goods and Passengers Transport Department Performance Audit on “Receipts from Taxes on Motor Vehicles”...............

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30 March 2012
Compliance Performance
Gujarat
Report of 2011 - Performance Audit on Revenue of Government of Gujarat

(Paragraph 5.6.28) Undervaluation of immovable properties in 368 cases in 37 Sub Registrar offices, DC, Anand, Additional Superintendent of Stamps, Gandhinagar and DDO, Anand resulted in short levy of stamp duty and registration fees of ` 7.09 crore. (Paragraph 5.6.30) VI Other tax receipts A...............

Sector:
Taxes and Duties |
Finance |
Transport & Infrastructure |
Power & Energy |
Industry and Commerce |
Information and Communication
Chapter 5 - Stamp Duty and Registration Fees
(PDF 0.58 MB)

Undervaluation of immovable properties in 368 cases in 37 Sub Registrar offices resulted in short levy of stamp duty and registration fees of ' 7.09 crore. Recommendations The Government may consider implementing the following recommendations to rectify the deficiencies and improve the...............

Chapter 6 - Other Tax Receipts
(PDF 0.4 MB)

system in place in the Department to refer to public The notices in respect of defaulter properties and create a Department charge on immovable properties in revenue records. referred 155 Audit Report (Revenue Receipts) for the year ended 31 March 2011 (April 2007) the case to Collector, Rajkot...............

Chapter 4 - Taxes on Vehicles
(PDF 0.31 MB)

issued to vehicle However, RTOs failed to verify and maintain owners for updated records of address. recovery of outstanding dues were returned back due to incorrect address of vehicle owners. Failure on the part of the departmental officials in non-ascertaining the correct address of the...............

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30 March 2012
Compliance Performance
Gujarat
Report of 2011 - Performance Audit on Commercial of Government of Gujarat

of preliminary environment impact study (EIS) for preventing/ minimising the environmental damages and also the consequential effects thereof on property and people caused by the effect of petroleum operation prior to taking up the work of acquisition, processing and interpreting (API)...............

Sector:
Transport & Infrastructure |
Power & Energy |
Industry and Commerce |
Agriculture and Rural Development
Chapter 2 - Performance Audit relating to Government Companies
(PDF 0.51 MB)

of preliminary environment impact study (EIS) for preventing/ minimising the environmental damages and also the consequential effects thereof on property and people caused by the effect of petroleum operation prior to taking up the work of acquisition, processing and interpreting (API)...............

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06 September 2013
Performance
Haryana
Report No. 4 of 2013 - Financial and Performance Audit on District Gurgaon of Government of Haryana

Recognizing the importance accorded by the Planning Commission, Government of India adopted district-centric approach to devolution of finances for integrated local area development of a District. A district-centric audit of Gurgaon was carried out...

Sector:
Transport & Infrastructure |
Science and Technology |
Environment and Sustainable Development |
Art, Culture and Sports |
Agriculture and Rural Development |
Social Welfare |
Education, Health & Family Welfare |
Social Infrastructure |
Local Bodies
Executive Summary
(PDF 1.89 MB)

Executive Summary _Executive Summary_ Recognizing the importance accorded by the Planning Commission, Government of India adopted district-centric approach to devolution of finances for integrated local area development of a District. A...

Chapter 4 - Financial Management and Accounting Framework
(PDF 0.42 MB)

Chapter-4 Financial Management and Accounting Framework CHAPTER 4 Financial Management and Accounting Framework Funds are allocated to the district through the State budget for various developmental activities. In addition, funds are directly...

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24 December 2014
Compliance Performance
Bihar
Report No. 3 of 2014 - Report of the Comptroller and Auditor General of India on Revenue Sector for the year ended March 2014 - Government of Bihar

This Report contains 44 paragraphs including one performance audit relating to non/short levy of tax, interest etc. involving Rs. 1,403.80 crore. Some of the major findings are mentioned...

Sector:
Taxes and Duties
Chapter 5 – Other tax Receipts
(PDF 2.68 MB)

referred cases Under Section 47(A) of Indian Stamp (IS) Act, 1899, where the registering authority has reason to believe that the market value of the property has not been rightly set forth in the instrument, he may refer the same to the Collector for determining its market value. Further, the...............

Chapter 3 – State Excise
(PDF 5.62 MB)

CHAPTER-III STATE EXCISE CHAPTER-III: STATE EXCISE 3.1 Tax administration The assessment, levy and collection of excise revenue in the State is governed by the provisions of the Bihar Excise (BE) Act, 1915 and Bihar Excise (Settlement of licences...

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