Audit Reports

Nature of receipts No. of Amount no. cases i. Computerisation of the Motor Vehicle Department i 2.03 (A Performance Audit) 2 Non/short levy of tax due to application of incorrect 1,055 12.11 rates Total 1,056 14.14 In response to our observations in the local audit reports during the year......

No Categories No. of cases Amount --- Sale/allotment of land and levy and 1 300.87 1. collection of conversion charges (A Performance Audit) 2. Development of Hill Station at Lavasa, 1 41.33 Pune 3. Non levy/short levy of measurement fees, 13 20.77 sanad fees, license fee etc. 4. Non levy/short......

The succeeding paragraphs 1.3.1 and 1.3.2 discuss the performance of the Relief and Rehabilitation Department to deal with the cases detected in the course of local audit conducted during the period from 2003-04 to 2009-2010. 1.3.1 Position of Inspection Reports The summarised position of......

Nature of receipts No. of Amount no. cases t. Levy and collection of state excise duty, licence fee, i 31.36 fines, etc. (A Performance Audit) 2. Non-recovery of transport fee 20 35.15 3. Non/short recovery of licence/privilege fees/excise 225 6.15 duty/application fee 4. Non-recovery of......

2.1.7 17 Impact of Audit Reports 2.1.8 18 Results of audit 2.1.9 19 "Cross verification of Declaration forms used in 2.2 20 Inter-State Trade" (A Performance Audit) Other audit observations 2.3 38 Non-observance of the provisions of Acts/Rules 2.4 38 Excess grant of set-off under MVAT Act......

OVERVIEW This Report contains 31 paragraphs including four Performance Audits relating to non/short levy of taxes, duties, interest and penalty, etc., involving 399.64 crore. Some of the major findings are......

49 Audit Report (Revenue Receipts) for the year ended 31 March 2011 ( in crore) SI. Head of Year Gross Expenditure Percentage All India No. revenue collection2 on collection of average expenditure percentage to gross of the collection preceding year 1. Stamp duty 2008-09 8,287.63 88 1.06 2.09......

CHAPTER-VII: OTHER TAX AND NON-TAX RECEIPTS Results of audit We reported short levy, excess grant of refund, loss of revenue etc., amounting to 343.99 crore in 3,993 cases as mentioned below, on the......

Total 'F' Form (Nagpur) 17 42 121.69 Total Nagpur 217 364 20.5 Grand total 319 516 693.99 184 ANNEXURE -III Government Resolutions applicable to the Performance Audit (Reference: Paragraph 4.2.3) G.R. Date Sublet 1 21-11-1957 Regarding sale/allotment of Class-II land and levy and recovery of......

PREFACE This Report for the year ended 31 March 2011 has been prepared for submission to the Governor under Article 151(2) of the Constitution. The audit of revenue receipts of the State Government is conducted under Section 16 of the Comptroller and Auditor General’s (Duties, Powers and......

4.1.3 Achievement against Performance Indicators Performance indicators quantifying the targets for reducing infant mortality rate (IMR), maternal mortality rate (MMR), total fertility rate (TFR), reducing morbidity and mortality rate and increasing cure rate of different endemic diseases......

2.3 Audit criteria The Audit criteria used for assessing the performance of various developmental programmes/ schemes was derived from: Annual Action Plans Guidelines of the concerned schemes/ programmes issued by the Central/ State Government; Provisions of State Financial Rules and......

Recognising the importance of such district oriented development, a district-centric audit of Kinnaur district was carried out to assess the status and impact of implementation of various socio-economic developmental programmes in the district during 2007-12. The review covered key Social......

Three out of six places were selected for test-check. It was noticed in audit that Sugam Centres had not been set up in the district as of July 2012 due to non-availability of proper site and shortage of manpower. However, some of the services were being provided by the authorities......

The Report of the Comptroller and Auditor General of India on District Kinnaur for the year ended 31 March 2012 Government of Himachal Pradesh Report No. 5 of the year 2012 Table of......

It was noticed that the District administration had not evolved any system for imparting in-service training as ascertained during the course of audit in the test-checked units. The POs of ITDP, DRDA and CMO intimated (May-July 2012) that there were no targets for imparting in-house training.......

PREFACE 1. This Report of the Comptroller and Auditor General of India contains the results of audit of Kinnaur district in Himachal Pradesh. The Report has been prepared for submission to the......

The DRDA releases funds to the Blocks and other executing agencies based on the approved allocation for individual schemes. Page 11 Audit Report on District Kinnaur (Report No. 5) for the year ended 31 March 2012 3.2.1 Shortfall in the Funds flow and Expenditure incurred The total flow of......

vis-a-vis male/ female literacy rate, statistics regarding Human Resources Development Infrastructure and developmental schemes selected for District Audit are given in Appendix-1.1 to 1.6. 1.2 Organisational set-up 1.2.1 Administrative structure Deputy Commissioner (DC), Kinnaur In Kinnaur......

Medical facilities Available 65 Not available 35 Education facilities (up to Available 8. Class-VIII) 100 Page 65 Audit Report on District Kinnaur (Report No. S) for the year ended 31 March 2012 The responses indicate poor satisfaction level of the people in respect of road conditions, bus......

Page 73 (Refer paragraphs 1.1 and 2.4; pages vii and 9) Statement showing developmental schemes selected for district Audit Most of the flagship centrally sponsored schemes and state schemes were selected for audit. The details are as follows: Social Sector Flagship programmes National Rural......

Yojana MCH Maternal and Child Health MLA Member of Legislative Assembly MLALADS Vidhayak Kshetriya Vikas Nidhi Yojana MMR Maternal Mortality Rate Audit Report on District Kinnaur (Report No.S) for the year ended 31 March 2012 MP Member of Parliament MPLADS Member of Parliament Local Area......

of addressing the issues highlighted in the Inspection Reports/Audit Reports by the Departments/Govemment, the action taken on the paragraphs and performance audits included in the Audit Reports of the last 10 years in respect of one Department is evaluated and included in each Audit Report.......

CHAPTER-II _ _J EXECUTIVE SUMMARY What we have Tn this Chapter we present a Performance Audit on highlighted in this “Recovery of Revenue Arrears in Commercial Tax Chapter Department” involving revenue implication of ?......

21 2.5 Arrears in assessment 21 2.6 Cost of collection 22 2.7 Impact of audit 22 2.8 Working of internal audit wing 23 2.9 Results of audit 23 2.10 Performance Audit on “Recovery of revenue 25 arrears in Commercial Tax Department” 2.11 Application of incorrect rate of tax 42 2.12 Incorrect......

It is a matter of concern that similar omissions have been pointed out by us repeatedly in the Audit Reports for the past several years, but the Department has not taken corrective action. Tax collection In 2011-12 the collection from Taxes and Duties on Electricity increased by 20.12 per......

It is a matter of concern that though similar omissions have been pointed out by us repeatedly in the Audit Reports for the past several years, the Department has not taken corrective action. Tax collection Tn 2011-12 the collection from mining receipts decreased by 3.92per cent over the previous......

OVERVIEW This Report contains 50 paragraphs including two Performance Audits relating to non/short levy of tax, interest, penalty, etc. involving 247.82 crore. The Departments/Govemment have accepted......

The report 2011-12, contains significant results of the compliance and performance audit of the Departments of the Government of Madhya Pradesh under the Revenue Sector. The cases mentioned in this report are among those which came to notice in the course of test audit (2011-12) of accounts for......

ANNEXURES ___J Annexure-I in reference to Para No. 2.10.11 2.10.11 Non-pursuance of Revenue Recovery Cases sent to other states Sl.Nu Details of Period of Amount Circle/ State Date of Remarks/further action dealer Dues due Division where RRC sent...

The L&T did not furnish the BG and requested (April 2008) for a performance guarantee in lieu of BG. The Managing Director of the Company accepted the same in deviation of the RFP terms which was contrary to the principle of transparency and was not in the best financial interest of the......

certificates. The Reports of the Statutory Performance of PSUs auditors on internal control of the companies indicated several weak areas. During the year 2010-11, out of 64 working Arrears in accounts and winding up PSUs, 37 PSUs earned profit of Fifty three working PSUs had arrears......

The Government and the PSUs should take concrete steps to reconcile the differences in a time-bound manner. Performance of PSUs 1.14 The financial results of PSUs, financial position and working results of Statutory corporations are detailed in Annexures-2, 5 and 6 respectively. A ratio......

in State PSUs 1.6-1.8 2-3 Budgetary outgo, grants/subsidies, guarantees and 1.9-1.11 3-5 loans Reconciliation with Finance Accounts 1.12-1.13 5 Performance of PSUs 1.14-1.20 5-8 Arrears in finalisation of accounts 1.21-1.26 8-10 Winding up of non-working PSUs 1.27-1.29 10-11 Accounts......

Maharashtra Mendi Va 08/1978 2.71 2.12 4.83 -= -= 304 Sheli Vikas Mahamandal Dairy Development Limited This indicates ‘nil’ amount. 91 Audit Report No.4 of (Commercial) for the year ended 31 March 2011 Month Paid-up Capital* Loans** outstanding at the close of 2010-11 Debt equity Manpower......

The report was finalised by the 13th Finance Commission in December 2009. The fiscal performance of the State vis-a-vis FRBM targets and those framed m the Mid-Term Fiscal Policy Statement (MTFPS) for the year 2010-11 is presented in Table 1.2 below: Table 1.2:Fiscal forecasts under FRBM Act and......

State's Finances, the comments formed part of the civil audit report and remained camouflaged in the large body of audit findings on compliance and performance audits. In recognition of the need to bring State finances centre-stage, a stand-alone report on State Government finances was......

Assuming that Gross State Domestic Product (GSDP) is the good indicator of the performance of the State’s economy, major fiscal aggregates like tax and non-tax revenue and capital expenditure internal debt and revenue and fiscal deficits have been presented as percentage to the GSDP at......

EXECUTIVE SUMMARY Background This Report on the Finances of the Government of Uttarakhand is being brought out to assess objectively the financial performance of the State during the year 2010-11. The aim of this Report is to provide the State Government with timely input based on actual data......

Audit observations on matters arising from performance audit and audit of transactions in various departments, audit of revenue receipts and Statutory Corporations, Boards and Government Companies for the year ended 31 March 2011 are included in a separate Report. The audit has been conducted in......

PART-II Chapterr15 Performance Audit on Denotification of land by Government and Allotment of sites by BDA 89 The BDA (Allotment of Sites) Rules, 1984 define a stray......

ExecutiveSummary PerformanceAuditon DenotificationoflandbyGovernmentandAllotmentofsitesbyBDA ix The Bangalore Development Authority (BDA) had been set up under the......

PART-I Chapterr1 PerformanceAuditon DenotificationoflandbyGovernmentandAllotmentofsitesbyBDA 9 Under Section 48 (1) of the LA Act, the Government is at liberty to......

Tableofcontents PerformanceAuditon DenotificationoflandbyGovernmentandAllotmentofsitesbyBDA i Particulars Para graph No. Pa ge No. Preface vii Executive Summary ix......

2. The Report contains the results of examination by Audit of ‘Denotification of lands by Government and Allotment of sites by Bangalore Development Authority. 3. The audit was conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of......

PART-III Chapterr20 PerformanceAuditon DenotificationoflandbyGovernmentandAllotmentofsitesbyBDA 127 The denotifications discussed in the Report conclusively established......

We also conducted a performance audit on “Computerisation in the Motor Vehicles Department” which revealed several deficiencies in the automated system. Our conclusion The Department did not observe the roster fixed for internal audit. Therefore it needs to improve the internal control system......

The succeeding paragraphs 1.3.1 to 1.3.2.2 discuss the performance of the Mining Department to deal with the cases detected in the course of local audit conducted during the last six years and also the cases included in the Audit Reports for the years 2000-01 to 2009-10. 7 Audit Report (Revenue......

Cost of collection 15 2.7 Working of internal audit wing 15 2.8 Results of audit 16 2.9 Working of commercial tax check posts in 17 Madhya Pradesh (A performance audit) 2.10 Utilisation of declaration forms in inter-state 43 trade and commerce (A performance audit) 2.11 Non/short levy of entry tax......

may consider opening a separate sub-head for collection charges as is done for other taxes for effectively monitoring the functioning and the performance of the Department. This will also enable the State to compare the cost of collection position vis-a-vis the all India average percentage......

OVERVIEW This Report contains 68 paragraphs including three performance audits relating to non/short levy of tax, interest, penalty, etc. involving 291.79 crore. Some of the major findings are mentioned......

of these schemes but failed to include other expenses such as employer’s contribution towards CPF, leave salary contribution, medical expenses, performance linked incentive/bonus, etc. paid to them. During the period from 2008-09 to 2010-11, the Company had incurred an expenditure of f 26.22......

The Government and the PSUs should take concrete steps to reconcile the differences in a time-bound manner. Performance of Public Sector Undertakings (PSUs) 1.15 The financial results of PSUs, financial position and working results of working Statutory corporations are detailed in Appendices......

Internal Audit 3.6 Internal Audit has been recognized as an aid to the higher management for monitoring the financial performance and effectiveness of various programs, schemes and activities. Internal Audit also provides reasonable assurance that the operations are carried out......

in State PSUs 1.7-1.9 2-3 Budgetary outgo, grants/subsidies, guarantees and 1.10-1.12 4-5 loans Reconciliation with Finance Accounts 1.13-1.14 5 Performance of PSUs 1.15-1.21 5-8 Arrears in finalisation of accounts 1.22-1.26 8-10 Winding up of non-working PSUs 1.27-1.29 10 Accounts comments......

Himachal Pradesh 2011-12 2012-13 0.73 0.21 0.08 0.44 26.10 Under 7.16 (03.47 6.22 0.65 10.45 General Industries audit Corporation Limited Sector wise total 0.73 0.21 0.08 0.44 26.10 7.16 (->3.47 6.22 0.65 10.45 POWER 10. Beas Valley Power 2011-12 2012-13 - - - 5 - " - - - - - Corporation......

3. The Report contains four Chapters. Chapter-I deals with introduction; Chapter-II deals with the findings of the Performance Audit of Power Transmits-utilities; Chapter-Ill deals with Thematic Audit of Corporate Governance in State Government Companies and Chapter-IV deals with Audit......

Corporation RLDC Regional Load Despatch Center RPC Regional Power Committee RTUs Remote Terminal Units S/C Single Circuit SAR Separate Audit Report SERC State Electricity Regulatory Commission SLDC State Load Despatch Centre SMSs Sub-Station Management System SSs Sub-Stations STUs......

2010-11. Arrears in accounts and winding up Performance of PSUs Twenty six working PSUs had arrears of 58 During the year 2010-11, out of 51 working accounts as of September 2011. The PSUs, 25 PSUs earned profit of T 176.21 arrears need to be cleared by setting targets crore while two PSUs were......

The Government and the PSUs should take concrete steps to reconcile the differences in a time bound manner. Performance of PSUs 1.15 The summarized financial results of Government Companies and Statutory Corporations, financial position of Statutory Corporations and working results of Statutory......

Madhya Pradesh State Tourism Development Corporation Limited 3.7 Avoidable expenditure Despite the poor performance of the marketing agency, the company’s action of extending the contract without inclusion a clause for pro-rata reduction in remuneration resulted in avoidable expenditure of ?......

Particulars Reference to Paragraph(s) Page(s) Preface (v) Overview (vii)-(xi) Chapter-I Overview of State Public Sector 1-15 Undertaking Chapter-II Performance Audit on the functioning of 2.1 17-44 the Madhya Pradesh Financial Corporation Performance Audit of Power Distribution 2.2 45-73......