Audit Reports

The Govemment/Department clarified in Second Exit Conference that generally disallowed labour portion is taxed in the same ratio as per material attracting different rate of tax consumed in works contract. It was further clarified in the case of M/s GPL Brahamputra Consortium Ltd., the......

Report of the Comptroller and Auditor General of India on Revenue Sector for the year ended 31 March 2012 Government of Punjab Report No. 2 of the year 2013 TABLE OF CONTENTS Description......

2. The audit of revenue receipts of the State Government is conducted under Section 16 of the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971. This Report presents the results of audit of receipts comprising taxes on sales, trade/value added tax, taxes on......

CHAPTER -5 Taxes on Vehicles, Goods and Passengers 5.1 Tax administration The overall charge of the Transport Department vests with the State Transport Commissioner (STC), Punjab, and Chandigarh. There are 20 districts, each headed by a District...

1. General Chapter I is based on the audit of Finance Accounts and State Budget for the year ended March 2012. This chapter provides an analytical review of total revenue receipts of the State Government for the year 2011-12. The total receipts of the State Government for the year 2011-12 were......

CHAPTER-4 Stamp Duty 4.1 Tax administration The State Government exercises control over the Registration of instruments through the Inspector General of Registration, who is assisted by the Deputy Commissioner (Collector), Tehsildars and Naib-Tehsildars acting as Registrars, Sub-Registrars......

CHAPTER-3 State Excise 3.1 Tax administration The Financial Commissioner Taxation and Principal Secretary to the Government of Punjab is overall incharge of the Excise and Taxation Department. Subject to overall control and superintendence of the...

ANNEXURE-A Audit Plan for the year 2011-12 CPara 1.10~) Sr. C ategory/N ature Total Number of No. of Units No. of receipt auditable units planned and audited during the year 1. AETC VAT Audit 24 20 and Refund (including contingency) 2. Information...

CHAPTER I INTRODUCTION CHAPTER I INTRODUCTION 1.1 About this Report This Report of the Comptroller and Auditor General of India (C&AG) on Government of the Union Territory of Puducherry relates to matters arising from Performance Audit of selected programmes......

companies (as defined in Section 617 of the Companies Act, 1956) are audited by Statutory Auditors who are appointed by the Comptroller and Auditor General of India (CAG) as per the provisions of Section 619(2) of the Companies Act, 1956. These accounts are also subject to supplementary audit......

AED Additional Excise Duty AS Administrative Sanction BOT Built, Operate and Transfer BPL Below Poverty Line C&AG Comptroller and Auditor General of India CA Concession Agreement CBDT Central Board of Direct Taxes CCT Commissioner of Commercial Taxes CCDU Communication and Capacity......

cent increase every year during second ten year period 34 Chapter III - Compliance Audit Audit findings 3.4.2 Improper selection of Concessionaire General Financial Rules, 20058 prescribed that bid documents should comprise Expression of Interests (EOI), Request for qualification and Request......

Report of the Comptroller and Auditor General of India for the year ended March 2013 Government of the Union Territory of Puducherry Report No. 1 of 2014 TABLE OF CONTENTS Reference......

The audit of non-tax mining receipts of the State Government is conducted under Section 16 of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971. The cases mentioned in this Report are among those which came to notice in the course of test-audit of......

13.58 crore. (Paragraph 2.2.13.2) The benefit of reduction in rate of tax on the implementation of TNVAT was not passed on to the general public by way of reduction m prices. (Paragraph 2.2.13.4) 14 Chapter II --- Sales Tax 2.2.1 Introduction The Government of India decided to implement......

involving Rs. 337.40 crore. Some of the major findings are mentioned below: I General The revenue raised by the State dunng 2008-09 was Rs. 55,042.51 crore, comprising Rs. 33,684.37 crore as tax revenue and Rs. 5.712.33 crore as non-tax revenue. Rs. 8,510.80 crore was received from the......

5.2.12 Internal Audit 5.2.12.1 Internal audit is a vital component of internal controls and is generally defined as the control of all controls to enable an organisation to assure itself that Ihe prescribed systems are functioning reasonably well. Audit noticed that there was no separate internal......

The audit of revenue receipts of the State Government is conducted under Section 16 of the Comptroller and Auditor General's (Duties. Powers and Conditions of Service) Act. 1971. This report presents the results of audit of receipts comprising sales tax. land revenue, stamp duty and......

NON TAX RECEIPTS Introduction Non-tax revenue of the State Government mainly comprises receipts from interest, mines and minerals, miscellaneous general services, water resources, public works, police, medical and health, forestry and wild life etc. The total revenue and non-tax revenue......

The for the year 2008-09, we commodities for which no specific rate has noticed (October 2009) been prescribed are to be taxed at the general that a dealer made inter-rate of tax i.e. 12.5 per cent. Further, interest state purchases of motor under section 55 of the RVAT is also leviable......

570 468 398 70 15 During the years 2008-09 and 2009-10, the pendency of internal audit was 18 and 15 per cent respectively and was attributed to general elections held during the period. Criteria of selection of units for internal audit was not intimated to audit. 35 Audit Report (Revenue......

The Inspector General, Registration and Stamps (IG) is the head of the Department. He is assisted by an Additional Inspector General in administrative matters and by a Financial Adviser in financial matters. The entire State has been divided into 13 circles, of these 12 circles are headed by......

Revenue CD Compact Disc CE Chief Engineer CLR Computerisation of Land Records CST Central Sales Tax CTO Commercial Taxes Office DIG Deputy Inspector General cum ex-officio Collector DLC District Level Committee DS Deputy Secretary DTO District Transport Office EE Executive Engineer GF&AR General......

The audit of revenue receipts of the State Government is conducted under Section 16 of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971. This Report presents the results of audit of receipts comprising taxes on sales, trade etc., taxes on motor......

total 236 crore. Some of the significant audit findings are mentioned below: General The total revenue receipts of the Government of Rajasthan during 2009-10 were 35,385.01 crore as against 33,468.85 crore for the year 2008-09. The revenue raised by the Government amounted to ?......

The Rajasthan Excise Act, 1950 empowers the Government to frame a periodical excise policy. At Government level, the general superintendence of the State Excise Department is vested with the Principal Secretary to Government in the Finance Department. The Excise Commissioner is the head of the......

of 2007-08 17.3.2008 Land Revenue 2003-04 2 16 260th Report of 2007-08 17.3.2008 Commercial Taxes 2003-04 4 17 268th Report of 2008-09 15.7.2008 General 2002-03 5 Administration 18 269th Report of 2008-09 15.7.2008 Registration and 2003-04 10 Stamps 19 270th Report of 2008-09 15.7.2008......

to separately procure the LA for installation on randomly selected distribution transformers installed without LA on those rural feeders to achieve general protection of distribution transformers. The reply is not convincing in view of the fact that the distribution transformers with LAs......

Preface Government commercial concerns, the accounts of which are subject to audit by the Comptroller and Auditor General of India, fall under the following categories: (i) Government Companies. (ii) Statutory Corporations, and (iii) Departmentally managed......

companies (as defined in Section 617 of the Companies Act, 1956) are audited by Statutory Auditors, who are appointed by the Comptroller and Auditor General of India (CAG) as per the provisions of Section 619(2) of the Companies Act. 1956. These accounts are also subject to supplementary audit......

Overview 1. Overview of Government companies and Statutory corporations Audit of Government companies is which was not as per Generally governed by Section 619 of the Accepted Accounting Principles Companies Act, 1956. The accounts of (GAAP) prevailing in the country. The......

rate at 33per 1,000 live births was better than the All India Average of 53 per 1,000 births as per the Sample Registration system of the Registrar General and Census Commissioner of India in 2008 (Appendix-1.1 -PartD). The annual accounts of the State Government consist of Finance Accounts and......

The heads of departments in the Government are to ensure that the undertakings prepare and submit such accounts to Accountant General for audit within a specified time frame. Out of the nine undertakings which have been closed/transferred to co-operative federation, pro forma accounts in......

2.1.2 Audit of appropriation by the Comptroller and Auditor General (CAG) of India seeks to ascertain whether expenditure actually incurred under various grants is within the authorization given under the Appropriation Act and that the expenditure required to be charged under the provisions of......

Report of the Comptroller and Auditor General of India on State Finances for the year ended 31 March 2011 (Report No. 1) GOVERNMENT OF SIKKIM http://www.cag.gov.in CONTENTS Paragraph (s)......

5. Tine Audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of India. iii......

However, its share in Accountant General (Accounts & aggregate expenditure decreasedfrom 72.62 Entitlement). per cent to 69.20per cent during the period. Government investment The ratio of development expenditure as a proportion to aggregate expenditure had Investment of the Government......

CHAPTER IV: REVENUE RECEIPTS 4.1 General 4.1.1 Trend of revenue receipts The components of revenue receipts of the Government of Tripura during 2006-11 are depicted in the graph......

Chairman-cum-Managing Director, who is the Chief Executive of the Company with the assistance of the Director (Technical), Director (Finance) and two General Managers (Technical). Vital parameters of Electricity Supply in Tripura 5.2.3 During 2006-07, 827.88 MUs of energy was sold by the Company......

and instructions with regard to the implementation of the schemes; Prescribed monitoring mechanism; Departmental Manuals/Policies; and • General Financial Rules. 1.1.7 Audit Methodology Audit plan included the Audit Objectives, Criteria and the plan for field work, which was shared......

The audits have been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of India. (vii)......

OVERVIEW The Report contains 20 audit paragraphs (including 4 general paragraphs), 3 performance reviews and an Integrated Audit of the Forest Department. The draft audit paragraphs and draft performance......

As per the generally accepted IT security practices, a DRC has to be located in a place other than the place of the main Data Centre. But the mainframe server originally proposed for installation at Madurai had also been installed at Chennai in the same premises as the land required for......

f-\ PREFACE I___ Government commercial concerns, the accounts of which are subject to audit by the Comptroller and Auditor General of India (CAG) fall under the following categories: Government companies, Statutory corporations, and Departmentallv managed......

1.42 Similarly, two working statutory corporations forwarded their two arrears accounts for 2007-08 to the Accountant General during the year 2008-09. The audit reports of statutory auditors and the sole/supplementary audit of CAG indicate that the quality of maintenance of accounts needs to be......

ANNEXITRE-1 (Referred to in paragraph 1.7) Statement showing particulars of up-to-date paid-up capital, loans outstanding and manpower as on 31 March 2009 in respect of Government companies and Statutory corporations (Figures in column 5(a) to 6(d) ...

Chapter 1 Introduction 1.1 About this Report This Report of the Comptroller and Auditor General of India (C&AG) relates to matters arising from performance audit of selected programmes and activities and compliance audit of Government......

ended 31 March 2010 incorporates a provision for development of a legal framework for the regulation and management of ground water extraction in general, and in the critical and over-exploited zones in particular. 2.1.7.1 Over-extraction of ground water Audit observed that 1,350 TWs of PHED......