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Audit Reports

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Page 150 of 166, showing 10 records out of 1,660 total

27 September 2012
Compliance Financial Performance
Arunachal Pradesh
Report of 2011 - Financial and Performance Audit on Civil of Government of Arunachal Pradesh

This Report contains three performance reviews (including one on Chief Controlling Officer based audit of a Government) and 35 audit paragraphs based on the audit of certain selected programmes and activities and the financial transactions of the...

Sector:
Taxes and Duties |
Finance |
Transport & Infrastructure |
Power & Energy |
Science and Technology |
Agriculture and Rural Development |
Social Welfare |
Education, Health & Family Welfare |
Social Infrastructure |
General Sector Ministries and Constitutional Bodies
Chapter 3 - Chief Controlling Officer (CCO) based Audit
(PDF 10.37 MB)

CHAPTER-III: CCO-BASED AUDIT 3.1 RURAL WORKS DEPARTMENT The Rural Works Department (RWD) is one of the major engineering departments in Arunachal Pradesh dealing with Rural Link Roads and Soil and Water Conservation. The RWD is also implementing...

Chapter 4 - Revenue Receipts
(PDF 9.36 MB)

CHAPTER IV: REVENUE RECEIPTS GENERAL 4.1 Trend of Revenue Receipts 4.1.1 The tax and non-tax revenue raised by the Government of Arunachal Pradesh during the year 2010-11, the State’s share of net proceeds of divisible Union taxes and duties...

Index
(PDF 1.15 MB)

Report of the Comptroller and Auditor General of India For the year ended 31 March 2011 (REPORT NO. 2) Government of Arunachal Pradesh www.cag.gov.in Table Of Contents (i) Paragraph Page Education Department Loss due to excess supply of textbooks...

Chapter 2 - Audit of Transactions
(PDF 7.83 MB)

CHAPTER - II: AUDIT OF TRANSACTION PUBLIC WORKS DEPARTMENT 2.1 Fraudulent purchase of spare parts Public Works Department, Doimukh Division, misappropriated f4.16 crore on purchase of spare parts for two old bulldozers and five old Road Rollers, as ...

Chapter 5 - Commercial Activities
(PDF 8.63 MB)

CHAPTER-V: GOVERNMENT COMMERCIAL AND TRADING ACTIVITIES Overview of State Public Sector Undertakings Introduction 5.1.1 The State Public Sector Undertakings (PSUs) consist of State Government companies and Statutory corporations. The State PSUs are ...

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27 March 2015
Compliance Performance
Andhra Pradesh
Report No. 2 of 2015 - Report of the Comptroller and Auditor General of India on Economic Sector for the year ended March 2014 Government of Andhra Pradesh

Andhra Pradesh is one of the largest States of India with a population of Rs. 8.46 crore and a geographical area of 2,74,440 sq.kms. For purpose of Administration there are 33 Departments at the Secretariat level headed by Principal...

Sector:
Transport & Infrastructure |
Science and Technology |
Agriculture and Rural Development
Chapter 3 - Compliance Audit
(PDF 0.46 MB)

Chapter - 3 Compliance Audit Chapter-3 Compliance Audit Industries and Commerce Department 3.1 Andhra Pradesh Khadi and Village Industries Board 3.1.1 Introduction With an objective of development of Khadi and Village Industries in the State,...

Chapter 2 - Performance Audit
(PDF 0.39 MB)

Chapter - 2 Performance Audit Chapter-2 Performance Audit Environment, Forest, Science and Technology Department 2.1 Implementation of Environmental Laws and Rules by Andhra Pradesh Pollution Control Board 2.1.1 Introduction Concern over the...

Index
(PDF 0.28 MB)

Report of the Comptroller and Auditor General of India on Economic Sector for the year ended March 2014 Government of Andhra Pradesh Report No.2 of 2015 www.saiindia.gov.in Table of contents Subject Reference to Paragraph(s) Page(s) Preface...

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26 September 2014
Financial
Arunachal Pradesh
Report of 2014 – Financial Audit on State Finances of Government of Arunachal Pradesh

This Report on Finances of the Government of Arunachal Pradesh is being brought out with a view to objectively assess the financial performance of the State during 2012-13. The aim of this Report is to provide the State Government with timely...

Sector:
Finance
Download Full Report (PDF 1.13 MB)
13 July 2015
Compliance Financial Performance
Arunachal Pradesh
Report of 2014 – Compliance, Financial and Performance Audit on Social Public Sector Undertakings(SPSUs) of Government of Arunachal Pradesh

This Audit Report has been prepared in five Chapters. Chapters I to IV deal with Social, Economic (other than Public Sector Undertakings), Revenue, Economic(Public Sector Undertakings) Sectors and Chapter VI deals with Follow up of Audit...

Sector:
Taxes and Duties |
Finance |
Transport & Infrastructure |
Power & Energy |
Science and Technology |
Agriculture and Rural Development |
Social Welfare |
Education, Health & Family Welfare |
Social Infrastructure |
General Sector Ministries and Constitutional Bodies
Chapter 3 – Revenue Sector
(PDF 0.32 MB)

M Chapter III: Revenue Sector 3.1 GENERAL 3.1.1 Trend of Revenue Receipt The tax and non-tax revenue raised by the Government of Arunachal Pradesh during the year 2012-13, the State share of net proceeds of divisible Union taxes and duties assigned ...

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26 March 2015
Compliance Performance
Andhra Pradesh
Report 1 of 2015 - Compliance and Performance Audit on Revenue Sectors of Government of Andhra Pradesh

The report contains 34 paragraphs involving Rs. 1236.88 crore relating to non/short levy of taxes, interest, penalty, etc., and a performance audit on"Public service delivery including functioning of IT services (CFST)in Transport Department...

Chapter 2 - TAX/VAT on Sales Trade etc.
(PDF 0.24 MB)

CHAPTER-II Taxes / VAT on Sales, Trade etc. ( \ CHAPTER II Taxes / VAT on Sales, Trade etc. --I_J 2.1 Tax administration Commercial Taxes Department is under the purview of Principal Secretary to Revenue Department at Government level. The...

Annexures & Glossary
(PDF 0.1 MB)

ANNEXURES AND GLOSSARY Annexures and Glossary Annexure I Paragraph 6.4.3 Non-levy of conversion tax in respect of alienation orders (? in lakh) Sl. No. of Total CT to be Name of Division Extent No. cases Value of levied at nine (Acres) the land per...

Chapter 4 - Stamp Duty and Registration Fees
(PDF 0.12 MB)

CHAPTER-IV STAMP DUTY AND REGISTRATION FEES / \ CHAPTER IV STAMP DUTY AND REGISTRATION FEES v_) 4.1 Tax administration Receipts from stamp duty and registration fee are regulated under the Indian Stamp Act 1899, (IS Act), Registration Act, 1908 (IR ...

Chapter 6 - Land Revenue
(PDF 0.19 MB)

CHAPTER-VI LAND REVENUE / \ CHAPTER VI LAND REVENUE V___) 6.1 Tax administration At the apex level, Chief Commissioner of Land Administration (CCLA) is responsible for administration of Revenue Board’s Standing Orders (BSO), Andhra Pradesh (AP)...

Chapter 7 - Other Tax and Non Tax Receipts
(PDF 0.11 MB)

CHAPTER-VII OTHER TAX AND NON TAX RECEIPTS f \ CHAPTER VII OTHER TAX AND NON TAX RECEIPTS V_) 7.1 Results of Audit Test check of the records of 144 offices of the Revenue Department conducted during the year 2013-14, revealed preliminary audit...

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Financial
Assam
Report of 2005 - Financial Audit on Urban Local Bodies and Panchayati Raj Institutions, Government of Assam

The audit institutions entrusted with responsibility of audit of Local Bodies, derive their duties and powers from articles 243 J and 243 Z of the Constitution of India, which expect the States to make Legislation for maintenance of accounts by the...

Chapter 1 - An overview of the Panchayati Raj Institutions
(PDF 0.22 MB)

CHAPTER-1 AN OVER VIEW OF THE PANCHAYATI RAJ INSTITUTION 1.1 Introduction The audit institutions entrusted with responsibility of audit of Local Bodies, derive their duties and powers from articles 243 J and 243 Z of the Constitution of India,...

Chapter 2 - Accounting Procedure & Financial Management (PRI)
(PDF 0.22 MB)

PANCHAYATI RAJ INSTITUTIONS CHAPTER-II ACCOUNTING PROCEDURE AND FINANCIAL MANAGEMENT 2.1 Loss of revenue due to non-deduction and non-remittance of Income tax. As per relevant provisions, Income Tax should be deducted at source from the bills of...

Chapter 3 - Revenue Receipts PRI
(PDF 0.2 MB)

CHAPTER-III REVENUE RECEIPTS 3.1 Loss of Revenue of Rs.36.34 lakh on account of Registration Fees and Stamp Duties Local markets. Par-ghats, fisheries etc falling under jurisdiction of Panchayats are settled/leased with individual bidders annually...

Chapter 6 - Revenue Receipts ULB
(PDF 0.13 MB)

CHAPTER-VI REVENUE RECEIPTS 6.1 Outstanding Municipal Tax Test checks of records of 4 ULB rev ealed huge arrears in collection of Municipal taxes viz. house tax, light-tax. water-tax, and property tax. Latrine-tax etc. The arrears accumulated to...

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23 April 2010
Compliance
Report No. 14 of 2009 - Compliance Audit on Indirect Taxes – Customs Union Government, Department of Revenue

The report has a total revenue implication of Rs. 54.09 crore covering 112 paragraphs. The Ministry/department has accepted, till January 2010, the audit observations in 80 paragraphs (71 percent of the paragraphs featured) with a money value of Rs. ...

Sector:
Taxes and Duties
Glossary of terms and abbreviations
(PDF 0.04 MB)

Report No. 14 of2009-10--- Union Government (Indirect Taxes - Customs) f-\ Glossary of terms and abbreviations V_ Expanded form Abbreviated form Advance licensing committee ALC Basic customs duty BCD Bill of entry BE Customs tariff heading CTH...

Chapter 2 – Duty exemption schemes
(PDF 0.09 MB)

Report No. 14 of2009-10 --- Union Government (Indirect Taxes - ( Mstoms) CHAPTER II DUTY EXEMPTION SCHEMES The Government may exempt wholly or part of customs duties for import of inputs and capital goods under an export promotion scheme through a...

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23 April 2010
Compliance
Report No. 13 of 2009 - Compliance Audit on Indirect Taxes – Service Tax Union Government, Department of Revenue

This report contains 155 paragraphs with a revenue implication totalling Rs. 375.55 crore. The Ministry/department has accepted, till January 2010, the audit observations in 130 paragraphs involving revenue of Rs. 305.13 crore and reported recovery...

Sector:
Taxes and Duties
Chapter 1 – Service Tax Receipts
(PDF 0.06 MB)

Report No. 13 of2009-10 - Union Government (Indirect Taxes - Service Tax) f- CHAPTER I \ v SERVICE TAX RECEIPTS J 1.1 Tax administration Service tax was introduced from 1 July 1994 through the Finance Act, 1994. Administration of service tax has...

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23 April 2010
Compliance
Report No. 12 of 2009 - Compliance Audit on Indirect Taxes – Central Excise Union Government, Department of Revenue

This report contains 75 paragraphs with a revenue implication totalling Rs. 156.84 crore. The Ministry/department had, till December 2009, accepted the audit observations in 41 paragraphs involving revenue of Rs. 48.30 crore and reported recovery of ...

Sector:
Taxes and Duties
Chapter 7 -Miscellaneous topics of interest
(PDF 0.04 MB)

Report No. 12 of2009-10 - Union Government (Indirect Taxes - Central Excise) /? CHAPTER VII X MISCELLANEOUS TOPICS OF INTEREST X_ _) Apart from the cases reported in the foregoing chapters, some interesting cases noticed in audit (including a case...

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15 August 2010
Compliance
Report No. 2 of 2009-10 - Compliance Audit on Financial Reporting by Central Public Sector Undertakings of Union Government, Commercial

As on 31 March 2009, there were 438 central government Public Sector Undertakings (PSUs) under the audit jurisdiction of the Comptroller and Auditor General of India. These included 321 government companies, 111 deemed government companies and six...

Sector:
Finance
Overview
(PDF 0.06 MB)

Report No. 2 of2009-10 EXECUTIVE SUMMARY I. Financial performance of Public Sector Undertakings As on 31 March 2009, there were 438 central government Public Sector Undertakings (PSUs) under the audit jurisdiction of the Comptroller and Auditor...

Chapter 1 - Financial performance of Public Sector Undertakings
(PDF 0.44 MB)

Report No. 2 of2009-10 f \ CHAPTER: I FINANCIAL PERFORMANCE OF PUBLIC SECTOR UNDERTAKINGS V_____J 1.1 Introductory 1.1.1 A government company is defined in section 617 of the Companies Act, 1956 as a company in which not less than fifty one per...

Chapter 4 - Joint Ventures of Central Public Sector Undertakings
(PDF 0.08 MB)

Report No. 2 of2009-10 CHAPTER- IV JOINT VENTURES OF CENTRAL PUBLIC SECTOR UNDERTAKINGS 4.1 Introduction Joint venture (JV) is a contractual arrangement whereby two or more parties carry an economic activity under joint control. The JV may be of...

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