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Audit Reports

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Page 14 of 42, showing 10 records out of 414 total

25 March 2022
Financial
West Bengal
Report No. 3 of 2019-State Finances Audit Report, Government of West Bengal for 2017-18

Overview of the Report No. 3 of 2019- State Finances Audit Report of the Government of West Bengal for the year 2017-18 State Finances Audit Report for the year ended March 2018 has been prepared for submission to the Governor of West Bengal under...

Sector:
Finance |
General Sector Ministries and Constitutional Bodies
Chapter I of Report No. 3 of 2019-State Finances Audit Report, Government of West Bengal for 2017-18
(PDF 1.13 MB)

Under State’s Own Tax Revenue, major taxes where there was shortfall when compared to budget estimates were taxes on Sales, Trade etc. and GST by 34.89 per cent (` 14,986 crore) and taxes and duties on electricity by 26.65 per cent (` 848 crore). Revenue Expenditure decreased by ` 1,567...

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25 March 2022
Compliance Performance
West Bengal
Report No. 1 of 2020-General & Social Sector, Government of West Bengal for 2017-18

mt.) available for those buildings as per measurement of PWD. 144 Excluding service tax and GST. Audit Report (General & Social Sector), 2017 - 18 74 valued at ` 0.45 crore from a private agency 132 . The pipes could not be put to use and were lying under open sky for more than 27 months at...

Sector:
General Sector Ministries and Constitutional Bodies
Download Full Report (PDF 6.09 MB)
22 December 2021
Compliance
Haryana
Report No. 4 of the year 2021 Compliance Audit of Social, General and Economic Sectors for the year ended 31 March 2020 (Government of Haryana)

2,326.62 2,843.09 2,851.99 Finance Commission Grants - - 1,316.68 1,274.26 2,005.74 Compensation for Loss of Revenue arising out of implementation of GST 1,199.00 2,820.00 5,453.43 Other Transfer/Grants to States - - 342.82 136.19 210.75 Total 6,378.76 (28) 5,677.58 (-11) 5,185.12 (-9) 7,073.54...

Sector:
Education, Health & Family Welfare
Download Full Report (PDF 1.62 MB)
25 March 2022
Compliance
Maharashtra
Report No.1 of 2022-Compliance Audit, Government of Maharashtra

This Report for the year ended 31 March 2021 has been prepared for submission to the Governor of State of Maharashtra under Article 151(2) of the Constitution of India. Chapter I consists of Introduction and Chapter II consists of Audit of...

Sector:
Local Bodies |
Agriculture and Rural Development |
Social Welfare |
Education, Health & Family Welfare
Chapter-II
(PDF 0.94 MB)

2.6 Excess payment Failure of Executive Engineers (Prime Minister Gram Sadak Yojna) to reduce the contract cost subsequent to implementati on of GST resulted in excess payment of ₹ 28.63 crore to the contractors The Goods and Services Tax Act, 2017 (GST) came int o force from 1 July 2017....

Overview
(PDF 0.05 MB)

(Paragraph 2.5)  Failure of Executive Engineers (Prime Minister Gram Sadak Yojna) to reduce the contract cost, subsequent to implementat ion of GST, resulted in excess payment of ₹ 28.63 crore to the contractors. (Paragraph 2.6)  Delay in the grant of Revised Administrative Approv al to...

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22 March 2022
Financial
Nagaland
Report No. 1 of 2021 - State Finances Audit Report of the Comptroller and Auditor General of India for the year ended 31 March 2020

Own Tax Revenue Own tax revenues of the State consist of State GST, State excise, taxes on vehicles, Stamp duty and Registration fees, Land revenue, Tax es on goods and passengers, etc. The gross collection of Own Tax Revenue of the Stat e during the five-year period 2015-20 is given below....

Sector:
Finance
Chapter -II Finances of the State
(PDF 0.87 MB)

Own Tax Revenue Own tax revenues of the State consist of State GST, State excise, taxes on vehicles, Stamp duty and Registration fees, Land revenue, Tax es on goods and passengers, etc. The gross collection of Own Tax Revenue of the Stat e during the five-year period 2015-20 is given below....

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24 March 2022
Compliance
Report No.19 of 2021 - Union Government, Compliance Audit on "Water Injection Operations in Western Offshore, ONGC"

Sector:
Power & Energy
Download Full Report (PDF 6.43 MB)
15 March 2022
Financial
Telangana
Report No. 1 of 2022 -State Finance Audit Report, Government of Telangana

The State received compensation of ₹5,483 crore towards revenue loss due to GST implementation, partly as Grants (₹3,103 crore) and partly as back-to-back loans (₹2,380 crore) from GOI. The debt servicing of this loan would be done from the collection of cess in the GST compensation Fund...

Sector:
Finance
Chapter 2 of Report No. 1 of 2022 -SFR, Government of Telangana
(PDF 3.22 MB)

State Goods and Services Tax State Government implemented the Telangana Goods and Services Tax Act with effect from 01 July 2017. The GST has four components: (i) GST receipts by the Centre (CGST); (ii) GST receipts by the State (SGST); SGST levied on intra-State supply of goods or services...

Chapter 1 of Report No. 1 of 2022 -SFR, Government of Telangana
(PDF 1.84 MB)

8 This includes ₹2,380 crore of back-to-back loans in lieu of GST compensation shortfall, which is borrowed by GoI and would be serviced by it from out of GST compensation Cess and the repayment obligation need not be met from the other resources of the State Chapter 1 – Overview Page | 13...

Executive Summary of Report No.1 of 2022 -SFR, Government of Telangana
(PDF 1.1 MB)

The State received compensation of ₹5,483 crore towards revenue loss due to GST implementation, partly as Grants (₹3,103 crore) and partly as back-to-back loans (₹2,380 crore) from GOI. The debt servicing of this loan would be done from the collection of cess in the GST compensation Fund...

Chapter 5 of Report No. 1 of 2022 -SFR, Government of Telangana
(PDF 1.62 MB)

4 Telangana State Police Housing Corporation Limited (2018-19) The Company neither provided the liability to pay penalty/interest on the unpaid GST (₹4.40 crore) nor disclosed the fact in the Financial Statements. Chapter 5 – Financial Performance of State Public Sector Enterprises...

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15 March 2022
Compliance
Himachal Pradesh
Government of Himachal Pradesh Report No. 6 of the year 2021: Report of the Comptroller and Auditor General of India on Compliance Audit of Social, General and Economic Sectors for the year ended 31 March 2020

(iii) Avoidable payment of Goods and Service Tax In four projects, the Company made avoidable paymen t of GST on bought-out items, which was not required as per the contracts. Clause 14.9 of Section-8 of the contract agreements for construction of sub- station/Transmission Line (TL) at Lahal,...

Sector:
Agriculture and Rural Development |
Art, Culture and Sports |
Social Infrastructure |
Education, Health & Family Welfare |
Power & Energy
Chapter III - Social, General and Economic Sectors (Public Sector Undertakings)
(PDF 0.64 MB)

(iii) Avoidable payment of Goods and Service Tax In four projects, the Company made avoidable paymen t of GST on bought-out items, which was not required as per the contracts. Clause 14.9 of Section-8 of the contract agreements for construction of sub- station/Transmission Line (TL) at Lahal,...

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11 March 2022
Compliance
Rajasthan
Report of the Comptroller and Auditor General of India for the year ended 31 March 2020 - Government of Rajasthan (Compliance Audit) (Report No. 7 of the year 2021)

( STPS 53 and KTPS 54) of the Company did not put in place adequate checks and balances and resultantly, failed in identifying non -adjustment of GST on the idle freight reimbursed by SECL for 2017 -20. Due to lack of proper internal checks, Company suffered a minimum loss of ₹ 1.90 crore....

Sector:
Environment and Sustainable Development |
Science and Technology |
Industry and Commerce |
Power & Energy |
Transport & Infrastructure |
Taxes and Duties
Part 2-Compliance Audit Observations
(PDF 1.22 MB)

(STPS 53 and KTPS 54 ) of the Company did not put in place adequate checks and balances and resultantly, failed in identifying non-adjustment of GST on the idle freight reimbursed by SECL for 2017-20. Due to lack of proper internal checks, Company suffered a minimum loss of ₹ 1.90 crore....

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11 March 2022
Financial
Rajasthan
Report No. 4 of the year 2021 General Purpose Financial Reports of State Public Sector Enterprises for the year ended 31 March 2020

Purpose Financial Report s of SPSEs for the year ended 31 March 2020 76 Lignite Mines at the total contract price of ₹ 104.03 crore including GST of ₹ 15.87 cror e. Audit further noticed that t he Contractor furnish ed performance security of ₹ 8.82 crore (10 per cent of base price...

Sector:
Finance
Chapter-V
(PDF 0.51 MB)

Purpose Financial Report s of SPSEs for the year ended 31 March 2020 76 Lignite Mines at the total contract price of ₹ 104.03 crore including GST of ₹ 15.87 cror e. Audit further noticed that t he Contractor furnish ed performance security of ₹ 8.82 crore (10 per cent of base price...

Download Full Report (PDF 3.82 MB)