Audit Reports

CHAPTER - I SOCIAL SECTOR 1.1 Introduction This chapter of the Report deals with the audit observations relating to the State Government departments under Social Sector. The names of the departments under Social Sector an d their budget vis-à-vis expenditure details during 2017-18............

According to the existing arrangements, copies of t he draft audit paragraphs and draft Performance Audits were sent to the Secretaries of the departments concerned by the Accountant General (Audit) with a request to furnis h replies within six weeks. Reply in respect of one compliance............

The departments and the total budget allocation vis-a-vis expenditure of the State Government under General Sector during 2017-18 are given in Appendix 5.1.1 5.2 Planning and conduct of Audit Audit process starts with the assessment of risks o f the departments of Government based on............

Motor Spirit Tax 77 44 121 47 74 38.84 c. Luxury Tax 7,468 7,306 14,774 6,846 7,928 46.34 d. Tax on Works Contracts 981 6,626 7,607 2,748 4,859 36.12 e. Others 18,195 39,581 57,776 34,175 23,601 59.15 2) Taxes on Agricultural Income 287 305 592 406 186 68.58 Chapter : I – General 5 1.4 Evasion............

A – STATE EXCISE 5.1 Tax administration The Additional Chief Secretary to the Government (Excise), is the administrative head of the Excise Department at the Government level. The Department is headed by the Excise Commissioner (EC). The Department is divided into three 1 zones, which............

separate identification numbers/code are assigned to work contractors  separate account subhead are provided for accounting receipts under works contracts  regular survey and inter -departmental cross verification of data are conducted to identify the works contractors by strengthening the............

Rules, 1959 provide that for t he grants received during a year for specific purposes, Utilisation Certificates (UCs) s hould be obtained by the departmental officers from the grantee institutions and after ve rification, the UCs should be forwarded to the concerned Accounting Offices i.e.............

Chapter-I: Social Sector Performance Audit Public Health Engineering & Water Supply Department National Rural Drinking Water Programme (NRDWP) The NRDWP was launched by the GoI in April 2009 by modifying the earlier ‘Accelerated Rural Water Supply Programme’. The mai n objectives of the NRDWP............

37 2.1 Introduction This Chapter of the Audit Report for the year ended 31 March 2017 deals with the audit findings of State Government departments under the Economic Sector. During 2016-17, total budget allocation of the Stat e Government under the Economic Sector (other than Public............

During 2016-17, total budget allocation of the Stat e Government in the major departments under General Sector was ` 1,827.66 crore against which actual expenditure was ` 1,423.04 crore. Details of Department wise budget allocation and expenditure in 2016-17 is given in the table below: Table:............

tax rate at four per cent instead of 12.50 per cent Under Section 5(2) of the Arunachal Pradesh Good Ta x (APGT) Act, 2005, a dealer executing works contracts shall be liable to pay Va lue Added Tax (VAT) on the balance turnover after deduction of charges incurred toward s labour, services, etc.............

2. This Report contains significant results of perform ance audit and compliance audit of the Departments of the Government of Aruna chal Pradesh under Social, Economic, General, Revenue and Economic (PS Us) Sectors including Health Department, Education Department, Director o f Sports & Youth............

finalization at the end of the year, as furnished by the Taxation Department in re spect of Sales Tax, Motor Spirit Tax, Luxury Tax and tax on Works Contracts had not been furnished despite request made to the concerned Departments (February 2017). Head of Revenue 2011-12 2012-13 2013-14 2014-15............

Ac cordingly, APSTS was entitled to avail rate contracts for procurement of spare parts . A test check of records in the General Manager offi ce revealed that out of the expenditure of ` 843.31 lakh incurred for procurement of spare part s during the last five years from 2011-12 to 2015-16, ASRTU............

139 6.1 Follow-up action on Audit Reports As per instructions issued by the Finance Departmen t (June 1996), concerned Administrative Departments are required to prepare suo motu Explanatory Notes on Paragraphs/Reviews included in the Audit Reports in dicating the action taken or............