Audit Reports

It is recommended that sale/purchase lists of all dealers should be brought online as this would enable the assessing officers to verify the purchases claimed by the assessees, from the sale lists of the selling dealers and to modify the format of the return providing details of purchases..................

Revenue Receipts Revenue receipts grew by 10 per cent over the previous year. The increase was mainly contributed by tax revenue 46 per cent, non-tax revenue 27 per cent, State’s share of Union Taxes and Duties eight per cent and Grants-in-aid from Government of India (GOI) 19 per cent. The..................

This Report contains 35 paragraphs including two reviews relating to non/short levy of taxes, royalty, fees, rent, interest and penalty etc., involving Rs.385.66 crore. Some of the major findings are mentioned below: The total..................

0.40 crore during 2008-09 which was mainly attributable to the increase in business of pre-paid taxi services and chartered sale (i.e. outside vehicle). Conclusion Despite 30 years of its existence, the company has failed to meet the challenges and standards of the private sector. The..................

PKG 1.59 1.52 (-) 0.07 (-) 4 14 Accelerated Urban Water Supply Programme (ASUWSP) 54.46 41.67 (-) 12.79 (-) 23 State Schemes 15 Motor Vehicle Tax (MVT ) 6.28 6.28 - - 16 Assam Vikash Yojana (AVY ) 13.4 2.06 (-) 11.34 (-) 85 17 Solid Waste Management (SWM) 0.2 0.2 - - 18 Environmental..................

Computerisation of paddy procurement: ‘Dhan Kharidi- Online’ The State Government implemented the IT project ‘Dhan Kharidi-Online’ for paddy procurement in order to ensure instant cheque payments to farmers; improve inventory control; check leakage and diversion of paddy and rice and..................

Value added services like making Records of Rights available on the website, grievance redressal, online mutation through establishment of connectivity with registrar offices etc. should be ensured through the use of updated, complete and integrated data. CHAPTER-II A A U U D D I I T T O O..................

(iii) registration of potential tax payers under relevant taxation acts, (iv) obtaining/capturing of periodic returns from dealers/assesses, (v) online issue of dispatch notes, delivery notes, road permit, tax concession forms and other forms, (vi) PC based software for dealer returns for..................

Government confirmed (September 2014) that online accounting was completed in all the PRIs (22 ZPPs, 1,096 MPPs and 21,567 GPs). However, test check (2013-14) of accounts of 94 GPs using PRIASoft revealed that while 18 GPs were not implementing the system as of September 2014 mainly due to..................

Funds’ is understated by ` 4.27 crore due to short provision of depreciation on Ticket Issuing Machines (` 2.68 crore) and assets relating to Online Passenger Reservation System project (` 1.59 crore). Consequently, Loss for the year was understated by similar amount. x Non-provision of..................