Audit Reports

` 4.14 crore annual fees with 5 per cent increase annually. 319 DoT/JC Decaux April 2032 March 2013 Contracts with JC Decaux continuing till date 39 per cent revenue sharing with DTIDC 100 DoT/JC Decaux April 2032 March 2013 -do- ` 1.12 crore annual fees with 5 per cent increase annually 238............

11 – Urban Development and Public Works Department 2.5 32 Conclusion 2.6 33 ii Chapter – 3 FINANCIAL REPORTING Compliance to Accounting Standards 3.1 35 Delay in furnishing Utilisation Certificates 3.2 35 Non-submission/delay in submission of accounts 3.3 36 Personal Deposit............

vii Executive Summary ix CHAPTER I – SOCIAL SECTOR Introduction 1.1 1 Planning and Conduct of Audit 1.2 1 Performance Audit SCHOOL EDUCATION DEPARTMENT Implementation of Right to Education Act, 2009 1.3 2 Compliance Audit paragraphs DEPARTMENT OF MUNICIPAL AFFAIRS Payment without supply............

Executive Summary vii CHAPTER I – SOCIAL SECTOR Introduction 1.1 1 Planning and Conduct of Audit 1.2 1 Performance Audits YOUTH RESOURCE AND SPORTS DEPARTMENT Functioning of Youth Resource and Sports Department 1.3 2 SCHOOL EDUCATION DEPARTMENT Implementation of National Programme of Nutritional............

Contractors were paid price variation claims for 28 contracts amounting to `552.54 crore on account of delay attributable to SAIL. In 10 MEP co ntracts, 27903 additional mandays for supervision were allowed due to delays attributable to SAIL resulting in extra expenditure of `168.88 crore.............

under the Rule ibid prescribes different percentages, ranging from 10 to 40 per cent, for labour and other like charges for different types of contracts. Further, gross profit margin earned by a dealer shall be apportion able 30 to the labour and other like charges involved in the execution............

certificates 3.1 51 Non-submission/delay in submission of Accounts 3.2 52 Delay in submission of Accounts/Audit Reports of Autonomous Bodies 3.3 52 Departmental Commercial Undertakings 3.4 53 Balances lying unspent in Civil Deposits and bank accounts 3.5 54 End use of cess 3.6 55............

Page No. Details of functions listed under 11 th and 12 th Schedules of the Constitution 1 33 Detail of 15 line departments assigned to PRIs 2 34 Audit coverage - Details of Panchayati Raj Institutions and Urban Local Bodies audited during 2016 -17 3 35 Difference between figures of receipt and............

[ST, Circle-VIII, Shillong; March 2018] Under Section 5(2)(c) of the MVAT Act, in case of w ork contracts, the actual charges towards labour, services etc. are deductible from the gross turnover to arrive at the taxable turnover. 25 per cent of gross turnover value is allowed to be deducted in............

remaining un-reconciled 2.4 55 Personal Deposit Accounts 2.5 56 Outcome of review of selected grant relating to Minorities and Other Backward Classes Department 2.6 57 Errors in budgeting process 2.7 58 Outcome of inspection of Treasuries 2.8 59 Conclusion 2.9 59 CHAPTER III FINANCIAL REPORTING............