Audit Reports

aggregates in 2019-20 compared to 2018-19 ( ` `` ` in crore ) Receipts Disbursements 2018-19 2019-20 2018-19 2019-20 Section-A: Revenue Account Tax Revenue 187436.37 188947.57 General Services 84764.50 100050.28 Non-Tax Revenue 15843.57 14297.00 Social Services 109390.99 122947.33 Share of..................

Scholarship scheme was ` 1,867.20 crore, of which, the department surrendered ` 813.82 crore (43 per cent) in March 2020 due to non- receipt of online applications from the students fo r scholarship under the scheme. (V) Grant No Y-2 Water supply and Sanitation: For implementing the Mukhya..................

6.18 Cr. 7.90 Cr. 1.55 110 - Reserve Bank Suspense – CAO (-)1.14 3.69 3.03 2.85 (-)2.00 2.85 Net Cr. 4.83 Dr. 0.18 Cr. 4.85 112 - Tax Deducted at Source (TDS) Suspense 0.09 106.5 0.09 111.28 186.93 607.14 Net Cr. 106.42 Cr. 111.19 Cr. 420.21 123 - A.I.S Officers’ Group Insurance Scheme..................

States Union Territory of Puducherry General Category States Union Territory of Puducherry a of Revenue Receipts 15.10 10.29 11.30 11.52 b of Tax Revenue 14.90 16.15 12.20 16.87 c of Non-Tax Revenue 9.50 8.91 5.90 10.36 d of Total Expenditure 15.80 9.61 4.70 5.01 e of Capital Expenditure..................

CHAPTER III REVENUE RECEIPTS 57 CHAPTER III REVENUE RECEIPTS 3.1 Trend of Revenue Receipts 3.1.1 The tax and non-tax revenue raised by the Government of the Union Territory of Puducherry and the Grants-in-Aid received from the G overnment of India..................

Return on capital empl oyed is a before interest and taxes by capital employed. Return on Equity is a measure funds. Chapter IV - Government Commercial and Trading Activities 85 4.2.9 Return on Investment (ROI) Return on investment is the percentage of profit or loss to the total investment. The..................

and Animal Welfare 14 64 5 Art and Culture 11 51 6 Civil Supplies and Consumer Affairs 12 56 7 Collegiate and Technical Education 79 373 8 Commercial Taxes 48 288 9 Co-operation 22 130 10 Economics and Statistics 2 2 11 Election 3 9 12 Electricity 37 190 13 Fire Service 2 11 14 Fisheries and..................

RoE is expressed in terms of ‘profit after tax’ (PA T) earned by a company as a percentage of the Shareholders' Fund and as such, R oE is workable only if the Shareholders' Fund is positive. The summarised details of the Net Worth of three po wer sector PSUs during last five years from..................

Based on available scheme fund, ASDCSCL issued (February 2017) supply order in favour of JK Engineering & Agro Services (JKEAS) for supply of 65 rice transplanters at a rate of ` 1.98 lakh per unit (total cost: ` 1.29 crore) of which, beneficiaries were required to contribute 25 per cent of..................

Taxes (CT), Government of Mani pur (GoM) vide notification dated 25 July 2012 intimated the CTs of all States that every registered dealer shall make online requisition for declaratio n in forms C, F & H and all offline issuance of these forms shall be discontinued with effect from 30 September..................

CHAPTER IV on Compliance Audit Paragraphs on Revenu e Sector Chapter IV contains 18 Compliance Audit Paragraphs relating to Taxation, State Excise, Transport and Forest & Environment departments invo lving ` 50.06 crore. Section 2 contains seven Compliance Audit Paragraphs emerging from..................

3.4 Comments on transparency of budgetary and accounting process 3.4.1 Budget projection and gap between estimates and actual Efficient management of tax administration/other receipts and public expenditure holds the balance for achievement of various fiscal indicators. Budgetary allocations..................

i TABLE OF CONTENTS Reference Paragraph Page No. Preface - v Executive Summary - vii CHAPTER 1: OVERVIEW Profile of the State 1.1 1 Basis and Approach to State Finances Audit Report 1.2 1 Overview of Government Account Structure and Budgetary Pr...

Further, the budget must distinguish expenditure on the revenue account from other expenditures. Revenue receipts consist of tax revenue, non -tax revenue, share of Union Taxes/ Duties, and grants from Government of India. Revenue expenditure consists of all those expenditures of the..................

in key fiscal aggregates in 2019 -20 compared to 2018 -19 Revenue Receipts  Revenue receipts of the State increased by 4.03 per cent  Own Tax receipts of the State increased by 13.69 per cent  Own Non -tax receipts increased by 5.96 per cent  State’s Share of Union Taxes and..................

This Report contains four Chapters relating to Taxe s on Sales, Trades, etc., Goods and Services Tax, Stamp Duty and Registration Fees, and Land Revenue. The total financial implication of the Report is ` 57.44 crore. Compliance audit is an independent assessment of wh ether a given subject..................

3.5 Results of Audit Registration and stamping of documents is being car ried out online through a computerised system “SAMPADA” with effect from Augu st 2015 onwards . SAMPADA provides facilities such as valuation of property situated anywhere in the State, calculation of SD and RF..................

fices (selected on the basis of highest amount of Diversion rent receipts) for t he three-year period 2016-17 to 2018-19 to gain assurance that the taxes were le vied, collected and accounted for in accordance with the relevant Acts, Codes and Manuals, and the interests of the Government are..................

No. Sl. No. Activity & Name of the Power Sector PSU Period of Accounts Net Profit/loss before Interest & Tax Net Profit/Loss after Interest & Tax Turnover Paid-up capital Capital Employed (Shareholders’ Fund + Long Term Borrowing) 1 Net- worth 2 Accumulated Profit/ Loss 1 2 3 4 5 6 7 8..................

i Subject Reference to Paragraph(s) Page(s) Preface vii Overview ix-xii Chapter1- Functioning of State Public Sector Undert akings Introduction 1.1 1 Investment in PSUs 1.2 2 Accountability framework 1.3 3 Submission of Accounts by PSUs 1.4 3...

Return on Equity is a measure of perfor mance calculated by dividing net profit after tax by shareholders’ fund. Return on Capital Employed is a financial ratio that measures the company’s profitability and the efficiency with which its capital is used and is calculated by dividing..................