Audit Reports

additional s tamp duty to Development Authorities 3.8 50 Reporting of cases of defalcation or losses of Government money 3.9 52 Proforma Accounts of Departmental Commercial Undertakings 3.1 0 53 Delay in finalisation of accounts of PSUs /Corporations 3.1 1 53 State Finances Audit Report for the............

4 Department/age -wise break -up of the pending cases of misappropriation, theft/losses, etc. (cases where final action was pending at the end of June 2019) 14 7 Appendix 3. R Department/category -wise details in respect of loss to Government due to theft, misappropriation/loss of Government............

- vii Executive Summary - ix CHAPTER I SOCIAL SECTOR Introduction 1.1 1 PERFORMANCE AUDIT MUNICIPAL ADMINISTRATION, HOUSING AND URBAN DEVELOP MENT DEPARTMENT Performance Audit of Solid Waste Management 1.2 3 COMPLIANCE AUDIT RURAL DEVELOPMENT AND PANCHAYATI RAJ DEPARTMENT Undue benefit 1.3 46............

As per contracts awarded for executio n, the project was scheduled for commissioning during March 2015. The project c ould not be completed on time and due to delayed commissioning (September 20 17) `  193.15 crore interest was capitalised after the scheduled commis sioning, overburdening............

The departments have accepted audit observations amounting to ` 16.64 crore and recovered ` 0.56 crore . The departments did n ot furnish specific replies to audit observations involving ` 11.03 crore, which included audit observations on short levy of S tamp D uty and R egistration F ees ( `............

exhausting the financial limits for these works, the tender approving authorities (CE , Jodhpur and the SE , Sawai M adhopur), c ontinued the rate contracts, without inviting fresh tenders and the contractors executed the works of ` 4.9 5 crore against the total tendered amount of ` 3.30 crore,............

Audit test - check ed ten contracts . Of these, Audit noticed a major lapse in the Contract for ‘ Construction of 66 kV Double Circuit (D C) line from Chickmagaluru sub - station to Balehonnur sub - station ’ wherein the Company awarded the work without proper plan in place for............

This Report contains Audit findings noticed during audit of Public Sector Undertakings of Government of Maharashtra during 2017-18. This Report is divided into five Chapters which contain compliance audit paragraphs and one Performance Audit.

State Tax Department in respect of various Acts such as, Maharashtra Value Added Tax, Bombay Sales Tax, Motor Spirit Tax, Luxury Tax , Tax on Works Contracts, etc., was as shown below in Table 1.3. Table 1.3 – Arrears in assessments as on 31 March 2 018 Name of Act Opening balance New cases............

- x Chapter-I General Trend of revenue receipts 1.1 1 Analysis of arrears of revenue 1.2 6 Arrears in assessment 1.3 6 Evasion of tax detected by the Department 1.4 7 Refund Cases 1.5 8 Response of the Government/Departments towards audit 1.6 8 Departmental Audit Committee Meetings 1.6.2 10 Non............