Audit Reports

2.29 2.53 2.37 Source: Finance & Appropriation Accounts and Depart mental records As can be seen from the above table, budgetary outl ay on health services in the State during the five-year period 2014-19 ranged from four per cent of the State budget in 2014-15 to 3.90 per cent in 2018-19. In..................

resources - manpower, infrastructure, equipment, drugs and consumables for effective functioning of the district hospitals 3.1 Standardisation of Service and Resources For ensuring efficient operation of public sector hospitals, it is essential to prescribe norms for providing various..................

Adequacy of healthcare services relating to mate rnal and infant care, cancer and HIV/AIDS and consequent improvement in patient outc omes 6.1 Maternal & Child Health Maternal health refers to the health of women durin g pregnancy, childbirth and the postpartum period, whereas prenatal health..................

in key fiscal aggregates in 2019-20 compared to 2018- 19 Revenue Receipts  Revenue receipts of the State decreased by 2.83 per cent  Own Tax receipts of the State decreased by 0.63 per cent  Own Non-tax receipts increased by 4.09 per cent  State’s Share of Union Taxes and..................

It has advanced redundant satellite -based communication network (National Disaster Management Services Project) and multi - channel terrest rial communications systems including VHF, GSM, 4G, 3G and broadband internet connectivity. ( Paragraph 1 and 2 of the EOCESFP 2015, renamed in 2019 as..................

the middle portion of the runway area was diverted in the process of converting the acquired area into airport, mo re specifically the runway and taxiway. It was also stated that CIAL had created a diversion canal approximately 3.5 km long and 38 m 102 wide in 1999 itself and that the length..................

Transactions and net balances in minor head 101- PA O Suspense, 102-Suspense Account (Civil) and 112- Tax deducted at source suspense under major head 8658-Suspense Account are detailed in Table 4.9 below. Chapter 4 – Quality of Accounts and Financial Reporting Practices State Finances..................

TABLE OF CONTENTS RReeffeerreennccee ttoo PPaarraaggrraapphh PPaaggee Preface v Executive Summary vii CHAPTER 1: OVERVIEW Profile of Goa 1.1 1 Basis and approach to State Finances Audit Report 1.2 1 Report structure 1.3 2 Overview of Government...

Further, the budget must distinguish expenditure on the revenue account from other expenditures. Revenue receipts consist of tax revenue, non-tax revenue, share of Union Taxes/ Duties, and grants from GoI. Revenue expenditure consists of all those expenditures of the Governme nt which do not..................

fiscal transactions during 20 15-20 (` `` ` in crore) Receipts 2015-16 2016-17 2017-18 2018-19 2019-20 Revenue receipts 8552 9565 11054 11438 11297 Tax revenue 3975 4261 4731 4871 4700 Non-tax revenue 2432 2712 3033 2874 2737 Share of Union Taxes/Duties 1924 2299 2544 2878 2480 Grants from..................

(Paragraph 2 . 4 ) Department of Labour Non/short realisation of revenue The delay in updating the revised rates for registration/renewal on the online portal resulted in short realisation of revenue of ₹ 2.38 crore. Huge pendency of renewal of registration of shops and commercial..................

In addition to the existing accounts, BU had opened (February 2017) a current account in Axis Bank for collection of all types of fees online and entered (March 2017) into a Memorandum of Understanding (MoU) stipulating the time limit for transfer of amounts collected online to the University..................

year 2020 ii Paragraph Number Page Number Department of Rural Development and Panchayat Raj Avoidable expenditure on payment of Goods and Services Tax for inadmissible services 2.9 36 Part I I – Revenue Audit CHAPTER - I: General Trend of revenue receipts 1.1 39 Analysis of arrears of revenue..................

65 Chapter - II I Stamp duty and Registration Fee 3 .1 Tax Administration Receipts from Stamp Dut y and Registration Fee are regulated by the Indian Stamp Act (IS Act), 1899, the Karnataka Stamp Act (KS..................

State Finances Audit Report for the year ended 31 March 2020 BUDGETARY MANAGEMENT CHAPTER III 3.1 Introduction 3.1.1 Budget Process sine qua non Chart 3.1: Budgetary Process Chapter III – Budgetary Management State Finances Audit Report for the...

5.1) From the table above, it can be seen that, over the last three years the position of the Net overall losses and ‘Earnings before Interest and Tax’ (EBIT) had worsened. The Capital Employed of SPSEs during 2019-20 has also reduced mainly due to increase in accumulated losses over the..................

Revenue Receipts during 2019-20 were ` 9413.52 crore and had decreased by 3.14 per cent ( ` 305.10 crore) over the previous year, even though the own tax revenue, of the State ( `1891.25 crore) increased by 5.47 per cent ( ` 98.01 crore). The Goods and Services Tax (GST) registered an increase of..................

Revenue Receipts 7043.13 8938.95 9273.48 9718.62 9413.52 (i) Tax Revenue 1056.82 (15.00) 1186.01 (13.27) 1450.10 (15.64) 1793.24 (18.45) 1891.25 (20.09) State Goods and Services Tax (SGST) … … 376.00 (25.93) 805.96 (44.95) 909.78 (48.10) Sales Tax 811.79 (76.81) 931.06 (78.50) 766.63 (52.87)..................

per cent) Particulars 2010-11 to 2018-19 2018-19 to 2019-20 NE & HS Meghalaya NE & HS Meghalaya (a) Revenue Receipts 12.26 10.86 -9.88 -3.14 (b) Own Tax Revenue 13.29 15.37 -8.10 5.47 (c) Non-Tax Revenue 13.92 4.47 -19.72 23.94 (d) Total Expenditure 12.56 12.36 -6.05 -10.32 (e) Capital..................

0034 (32) Other Programme-Central Assistance for CSS 2220.80 2220.80 2552 – North Eastern Areas 80 General 9. 0009 (01) Mbose E-Governance & Online Connectivity 2.00 2.00 10. 0010 (05) Training of Elementary Schools Teache rs of Meghalaya in Science & Mathematics 8.00 8.00 11. 0011 (07)..................

Sixteen dealers concealed applicable taxable rate of inters tate purchases and evaded VAT of ` 14.40 crore. (Paragraph 5.2.1) Overview xv The Assessing Authority did not scrutinise the utilisation of statutory forms for import of goods into the State and also did not invoke the relevant..................

3.2.11.1 Irregular advance payment to Contractors As per Rule 172 of GFR 2017, payments for services rendered or supplies made should be released only after services have been rendered or supplies made. Paragraph 352 (a) (i) of the NPWD Code envisages th at in cases requiring an advance..................

of working PSUs were at the peak during 2016-17 in last five years mainly due to det erioration in the operational results 13 ROE = (Net Profit after taxes minus preference dividend) ÷ Shareholders’ Fund/Equity; W here, Shareholders’ Fund/Equity=Paid up Share Capital plus Free Reserves and..................

CHAPTER-VI FOLLOW UP OF AUDIT OBSERVATIONS 115 CHAPTER - VI FOLLOW UP OF AUDIT OBSERVATIONS 6.1 Response of the Departments to the recommendati ons of the Public Accounts Committee The Public Accounts Committee Reports/recommendatio ns are the...

v The city of Bengaluru is a victim of a paradoxical situation - urban flooding on one hand and depletion of ground water table levels, on the other. There is an urgent need for urban managers to address this issue from the water...

9 The main objectives of the PA were to ascertain: ➢ Whether there exists an adequate mechanism for collection and conservation of storm water; ➢ Whether storm water management was efficient and effective in terms of planning, designing and...

also has the Karnataka Urban Drinking Water and Sanitation Policy, 2002, with the objective of ensuring universal coverage of water and sanitation services. The State enacted the Karnat aka Ground water (Regulation and Control of Development and Management) Act, 2011 to regulate and control the..................

released to the contractor’s bank accounts from the BBMP main account and amounts deducted from the bills towards statutory deductions like Income tax, VAT/GST, labour cess, royalty, Contractors Bene volent Fund and further security deposit were transferred to this account for onward remittance..................