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Audit Reports

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Page 132 of 154, showing 10 records out of 1,538 total

30 March 2011
Financial
Bihar
Report of 2010 - Report of the Comptroller and Auditor General of India (State Finances) for the year ended 31st March 2010 Government of Bihar

In response to the Twelfth Finance Commission's recommendations, the Bihar Government enacted its Fiscal Responsibilities and Budget Management (FRBM) Act, entitled the Bihar Fiscal Responsibility and Budget Management (FRBM) Act, 2006. The main...

Sector:
Finance |
Science and Technology |
Information and Communication |
Environment and Sustainable Development |
Art, Culture and Sports |
Agriculture and Rural Development |
Social Welfare |
Education, Health & Family Welfare
Chapter 1 - FINANCES OF THE STATE GOVERNMENT
(PDF 6.69 MB)

rural agrarian society to a market based and resource intensive society requires the State Government to initiate measures that earn adequate returns on its investments, enable recovery of the cost of borrowed funds and to take requisite steps to infuse transparency in financial...............

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Compliance Financial Performance
Assam
Report of 2011 - - Report of C&AG of India (Commercial) for the year ended 31 March 2011 (Report No. 4) Government of Assam

1.18 Some other key parameters pertaining to State PSUs are given below: Particulars 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 (` in crore) Return on Capital Employed (Per cent ) (-) 69.53 (-) 64.80 (-) 5.94 (-) 2.11 (+) 2.82 (+) 2.97 Debt 792.54 1421.16 1579.94 1554.31 1433.45 1217.87...............

Sector:
Power & Energy |
Industry and Commerce |
Agriculture and Rural Development |
Education, Health & Family Welfare
Chapter-II - Performance Audit relating to Government Company
(PDF 0.31 MB)

CHAPTER-II 2. Performance Audit relating to Government Company Assam Power Distribution Company Limited Performance Audit on the working of Assam Power Distribution Company Limited_ Executive Summary As part of power sector reforms, the by 2,217.62 ...

Chapter-III - Transaction Audit Observations
(PDF 0.11 MB)

Assam Government Marketing Corporation Limited 3.8 Extra tax burden The Company had to bear tax burden of T4.85 lakh due to delay in filing of return /non- filing of return. Section 72 of the Income tax Act (the Act) provides that an assessee whose net result of the computation of income has been...............

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03 April 2012
Financial
Chhattisgarh
Report of 2011 – Compliance, Financial and Performance Audit on State Finance of Government of Chhattisgarh

The overall return (` four crore) on equity capital invested in these bodies during 2010-11 was 1.65 per cent, as against an average interest rate of seven per cent on funds borrowed by government. Financial unviability of funding such low yielding investments through high cost...............

Sector:
Finance
Chapter 1 - Finances of the State Government
(PDF 0.49 MB)

In addition, in a transition to complete dependence on market based resources, the State Government needs to initiate measures to earn adequate returns on its investments and recover its cost of borrow ed funds rather than bearing the same on its budget in the form of implicit subsidy and...............

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20 July 2011
Compliance Performance
Bihar
Report No. 3 of 2010 - Report of the Comptroller and Auditor General of India (Revenue Receipts) for the year ended 31 March 2010, Government of Bihar

This Report contains 26 paragraphs including two reviews relating to non/short levy of tax, interest etc. involving Rs. 977.82 crore. Some of the major findings are mentioned...

Sector:
Taxes and Duties
Chapter 5 - Other Tax receipts
(PDF 3.97 MB)

Ltd., Wireless T. T. Info Service Ltd. and Aditya Birla Telecom Ltd. “Lease” means a lease of immovable property and also includes - (a) a patta\ (b) a quabuliyat (The word 'quabiuliyaf or ‘kabuliyat,’) is an undertaking to cultivate or occupy, and an agreement to lease or other...............

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03 April 2012
Compliance Performance
Chhattisgarh
Report No. 3 of 2011 - Report of the comptroller and Auditor General of India on Revenue Sector for the year ended 31 March 2011 - Government of Chhattisgarh

This Report contains 28 paragraphs including three Performance Audit relating to underassessment/short levy/loss of revenue etc. involving Rs. 49.96 crore. Some of the major findings are mentioned below. The total revenue receipts of the State...

Sector:
Taxes and Duties
Chapter 3 - Stamp Duty and Registration Fee
(PDF 0.16 MB)

in the succeeding paragraphs pertain to incorrect adoption of market value value with reference to the Guidelines prescribed for valuation of immovable property and few cases relating to misclassification of Instruments. These cases are illustrative and are based on a test check carried...............

Chapter 2 - Commercial Taxes
(PDF 0.56 MB)

position of register dealer is mentioned in the following: Year Number of Large Small Number of Number Action taken by the dealers Tax Tax dealers of returns department registered Payers Payers required to received file returns 2010-11 58,299 4,546 53,753 52,375 93,173 Advance Tax Notices issued...............

Chapter 6 - Taxes on vehicles
(PDF 0.26 MB)

CHAPTER-VI: TAXES ON VEHICLES 6.1 Tax administration Transport Department is one of the major revenue collecting Departments of the State. “Motor vehicle taxes” are levied and collected in the State under the provisions of the Chhattisgarh...

22 March 2013
Performance
Chhattisgarh
Report of 2011 – Performance Audit on “Assessment, Levy and Collection of Major and Minor Mineral Receipts”of Government of Chhattisgarh

The lessee is required to maintain correct and regular accounts o f all minerals excavated and dispatched and furnish monthly returns to the Depar tment. 2.2.2 The budget estimates, actual receipts from mining, total non-tax revenue raised by the State Government and the percentage c ontribution...............

Sector:
Taxes and Duties
Chapter 1 - INTRODUCTION
(PDF 0.1 MB)

CHAPTER-I INTRODUCTION 1.1 Minerals are valuable natural resources. Being finite and non-renewable, their exploitation is guided by long term national goals and perspectives, which in turn are influenced by the global economic scenario. Mineral...

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20 July 2011
Compliance Financial Performance
Bihar
Report No.4 - Report of the Comptroller and Auditor General of India (Commercial) for the year ended 31 March 2010,Government of Bihar

Audit of Government companies is governed by Section 619 of the Companies Act, 1956. The accounts of Government companies are audited by Statutory Auditors appointed by CAG of India. These accounts are also subject to supplementary audit conducted...

Sector:
Finance |
Transport & Infrastructure |
Power & Energy |
Information and Communication |
Social Welfare
Annexures of Report No. 4 - Report of the Comptroller and Auditor General of India (Commercial) for the year ended 31 March 2010
(PDF 6.12 MB)

Annexure -1 (Referred to in paragraph 1.7) Statement showing particulars of up to date paid-up capital, loans outstanding and Manpower as on 31 March 2010 in respect of Government companies and Statutory corporations (Figures in column 5 (a) to <...

Chapter I - Overview of State Public Sector Undertakings
(PDF 3.1 MB)

( in crore) Particulars 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 Return on Capital Nil 16.94 17.68 Nil 7.44 Nif Employed ( Per cent) Debt 4796.29 7724.63 8012.25 8152.92 8614.53 9037.60 Turnover1* 1601.99 1202.49 1337.29 1587.96 1996.59 2508.83 Debt/ Turnover 2.99:1 6.42:1 5.99:1...............

Chapter III - Performance Review relating to- Bihar Power Generation Undertakings
(PDF 8.96 MB)

Nearly commitment on loans without adequate two third of the paid up capital of the returns due to delay in commercial Company eroded at the end of2009-10 due operation of the plants caused significant to increase in accumulated losses. increase in cost of operations. The top...............

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03 April 2012
Compliance Performance
Chhattisgarh
Report of 2011 – Report of the Comptroller and Auditor General of India on Civil & Commercial of Government of Chhattisgarh

Mandatory Reforms: ULB Level E-Governance 2009-10 Not-Achieved Migration to Accrual based double entry system in accounts 2007-08 Not-Achieved Property Tax 2009-10 Not-Achieved Water Supply 2009-10 Not-Achieved Provisions of Basic Services to urban poor 2009-10 Not-Achieved Internal...............

Sector:
Finance |
Transport & Infrastructure |
Power & Energy
Chapter 1 – Performance Audit
(PDF 1.21 MB)

2010-11 Mandatory E-Govemance 2009-10 Not-Achieved Reforms: ULB Migration to Accrual based double entry system in 2007-08 Not-Achieved Level accounts Property Tax 2009-10 Not-Achieved Water Supply 2009-10 Not-Achieved Provisions of Basic Services to urban poor 2009-10 Not-Achieved Internal...............

Chapter 4 - Government Commercial and Trading Activities
(PDF 0.58 MB)

(Amount in crore) Particulars 2006-07 2007-08 2008-09 2009-10 2010-11 Return on Capital Employed (Per cent ) 14.35 22.76 14.38 12.09 5.10 Debt 2277.16 3108.27 2861.68 4249.60 5258.06 Turnover 3709.55 4493.73 4773.05 5449.33 8804.03 Debt/ Turnover Ratio 0.61:1 0.69:1 0.60:1 0.78:1 0.60:1...............

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28 March 2011
Compliance Financial
Chhattisgarh
Report of 2010 – Compliance and Financial Audit on State Finances of Government of Chhattisgarh

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

Sector:
Finance
Chapter 1 - FINANCES OF THE STATE GOVERNMENT
(PDF 0.78 MB)

In addition, in a transition to complete dependence on market based resources, the State Government needs to initiate measures to earn adequate returns on its investments and recover its cost of borrowed funds rather than bearing the same on its budget in the form of implicit subsidy and...............

Download Full Report (PDF 1.7 MB)
20 July 2011
Compliance Performance
Bihar
Report No.2 of 2010 - Report of the Comptroller and Auditor General of India (Civil) for the year ended 31 March 2010 Government of Bihar

This Report includes three chapters containing performance audit reports of four selected programmes/schemes, 18 transaction audit paragraphs and an integrated audit report on the Environment and Forest Department. The audit has been conducted in...

Sector:
Finance |
Environment and Sustainable Development |
Art, Culture and Sports |
Agriculture and Rural Development |
Social Welfare |
Education, Health & Family Welfare |
Social Infrastructure
Chapter 1 - Performance Audit
(PDF 17.95 MB)

and submit half-yearly returns (ending June and during 2005-10 December) to the IGP and to conduct physical verification including counting, measurement or weighment of all stock at the close of the financial year. However, no half-yearly examination of stock was conducted (2005-10) in...............

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