Audit Reports

Test check of records of sampled school revealed the following; As required under Sarva Shiksha Abhiyan (SSA) Guidelines, a joint account for SSA grants in the name of VEC Chairman and Headmaster of the school was to be maintained to ensure participation of VEC members in carrying out......

The efficiency of revenue realisation was poor as the percentage of realisation on account of sale of electricity during the period 2007-08 to 2011-12 was in the range of 25 to 46 per cent only. Page 5 Report on District Budgam for the year ended 31 March 2012 As of March 2012, 139 villages/......

It was seen that the uniform items had not been taken back from all such disengaged SPOs. The loss on this account had accumulated to 0.51 crore. Recommendations The Government/District administration may ensure to: provide adequate infrastructure to police stations for effective......

Advances disbursed 1,849 Public Debt receipts 2,249 936 Repayment of Public Debt 885 - 885 - Contingency Fund - - Contingency Fund - - - 6,223 Public Account receipts 6,760 5,737 Public Account 5,690 " 5,690 disbursements ()24 Opening Cash Balance 823 823 Closing Cash Balance 979 17,216 Total......

Chapter-II: financial [Management aiuf Cgucfgetar^ I ontrof 2. FINANCIAL MANAGEMENT AND BUDGETARY CONTROL 2.1 Introduction 2.1.1 Appropriation Accounts are accounts of the expenditure, voted and charged, of the Government for each financial year compared with the amounts of the voted grants......

The State Government has done well in establishing an institutional mechanism on fiscal transparency and accountability as evident from the year-on-year presentation of outcome budgets. These outcome indicators tend to serve the limited purpose of measuring the department-wise performance against......

Certificates (UCs) should be obtained by the departmental officers from the grantees and after verification, these should be forwarded to the Accountant General within one year from the date of their sanction unless specified otherwise. However, of the 26,978 utilization certificates (UC)......

APPENDICES Appendices Appendix 1.1 Updated summarised financial results of Government Companies and Statutory Corporations for which accounts were finalised (Referred to in paragraphs 1.1.1 and 1.6.1) (. in crore) SI. Sector & Name of the Period of Year in Net Profit (+)/ Loss......

The working State PSUs registered a turnover of 5552.37 crore for 2011-12 (Appendix 1.1) as per their latest finalised accounts as of September 2012. This turnover was equal to 8.90 per cent of State Gross Domestic Product (GDP) of 62,365 crore in 2011-12. Major activities of Jammu and......

(i) payment of motor vehicles tax by the owner of vehicles at the prescribed rate; (ii) timely deposit of collected revenue into the Government account; (Hi) payment ofregistration fee at the prescribed rate; and (iv) payment ofauthorisation fee and compositefeefor vehicles covered under......

All cases of settlement of land, Sairats41, assessment, collection, remission etc. are initiated at the level of the CO. All initial accounts and records of settlement, assessment, collection, details oftenancy etc. are maintained in the circle offices. 5.2.4 Audit objectives The main obj......

of revenue the Government of Jharkhand) enjoins upon did not match the figures shown the head of the Department to ensure regular in the Finance Accounts of reconciliation of the figures of the the Government of Jharkhand Department with those booked by the prepared by the Accountant......

The funds released in favour of the society were lying unutilized in its bank account. Looms and 1.78 2010-12 17 Payment of 106400/ was made to 14 weavers but purchase accessories of looms were not verified by the Department. An amount of ^ 26600/ meant for accessories of looms was not......

(Paragraph: 4.5) Failure of the Assessing Authority to detect short accountal of stocks by the dealer at the time of assessment resulted in non-levy of tax of X 36.45 lakh. (Paragraph: 4.6) 160 Chapter-3-Revenue Sector : General Recommendations The Government may consider to put in place a......

and Subordinates officers under them for 5549 units and 38 Autonomous Bodies of the State which are under the audit jurisdiction of the Principal Accountant General (PAG) (Audit), Jammu and Kashmir on behalf of the CAG. During 2011-12, a total number of 825 units of 28 departments were covered......

Appendices Appendix -1.1 (Reference: Page: 1) Part A: Structure and Form of Government Accounts Structure of Government Accounts: The accounts of the State Government are kept in three parts (i) Consolidated Fund, (ii) Contingency Fund......

Certificates (UCs) should be obtained by the departmental officers from the grantees and after verification, these should be forwarded to the Accountant General (A&E), Jammu and Kashmir within 18 months from the date of their sanction unless specified otherwise. The position of outstanding......

Chapter-II Financial Management and Budgetary Control CHAPTER-II FINANCIAL MANAGEMENT AND BUDGETARY CONTROL 2.1 Introduction 2.1.1 Appropriation Accounts are accounts of the expenditure, voted and charged, of the Government for each financial year compared with the amounts of voted grants and......

The Report Based on the audited accounts of the Government of Jammu and Kashmir for the year ending March 2012, this report provides an analytical review of the Annual Accounts of the State Government. The Report is in three Chapters. Chapter-1 is based on the audit of Finance Accounts and......

The balance 57 per cent of the receipts during 2008-09 was from the Government of India. For details, please see “Statement No. 11- Detailed accounts of revenue by minor heads” in the Finance Accounts of the Government of Himachal Pradesh for the year 2008-09. Figures under the head......

Pradesh Financial Rules, 1971, every Government servant is personally responsible for the prompt record of receipts and payments in the relevant account as well as for the correctness of the account in every respect. It further stipulates that all departmental receipts collected during the......

2.2 Review of “Transition from Sales tax to Value added tax” Highlights Non-payment of VAT on rental charges on account of electric meters and service lines collected from consumers by Himachal Pradesh State Electricity Board resulted in non-realisation of revenue of Rs. 14.05 crore......

568.60 crore. Of this. Rs. 167.83 crore was recoverable on account of taxes and duties on electricity from Himachal Pradesh State Electricity Board. (Paragraph 1.5) Test check of the records of sales tax. state excise, taxes on vehicles, goods and passengers, forest receipts and other tax and......

3.2.6 Acknowledgement The Indian Audit and Accounts Department acknowledges the co-operation of the Excise and Taxation Department in providing necessary information and records for audit. An entry conference was held in August 2008 with the Principal Secretary (Excise) to the Government......

12.29 lakh on account of royalty at the rate of Rs. 2.388 per cu.m including VAT. 5.3.5.2 As per the revised working plan for Shimla and Theog forest divisions for the year 1996-2011, the volume factor of ID class of deodar trees was fixed as 7.882 cu.m per tree. It is classification of......

levied on the market 2011 value of the properties as per jantri rate, but it 4 was levied on the credit given to the partners in 4.06 lakh book of accounts. 2 Ahmedabad-III ('Mcmnaar i Registration fees were levied on declared value 2010 of land in the documents and not on the market 3 value of......

0044 - Service tax, 0045 - Other taxes and duties on commodities and services’’, - share of net proceeds assigned to State booked in the Finance Accounts under ‘A - Tax Revenue’, have been excluded from revenue raised by the State and included in State’s share of divisible Union taxes,......

1.2 Audited Entity Profile The Principal Accountant General (Economic & Revenue Sector Audit), Gujarat conducts audit of the expenditure under the Economic Services incurred by nine departments in the State at the Secretariat level and 53 autonomous bodies. The departments are headed by......

As a result, the actual requirement of power could not be assessed and losses on account of non maintenance of minimum PF could not be prevented. In fact, considering the actual power demand registered during the period December 2005 to March 2012, the maximum CD of 650 KVA was sufficient to......

1,788.78 0288.78 019.25 41,253.65 4.34 2011-12 1,800.00 1,477.18 (-) 322.82 (-) 17.93 49,528.81 2.98 Sources:Budget publicati ons and Finance Accounts. 65 Audit Report (Revenue Receipts) for the year ended 31 March 2012- Report No. 2 of 2013 2000 60000 1800 1800 50000 1600 1400 40000 1200......

^?chapter- EXECUTIVE SUMMARY Revenue Impact of During the last five years (excluding the current Audit Reports in year§ report), through the audit reports we had respect of Stamp pointed out cases of non/short levy, non/short Duty and realisation, ...