Audit Reports

The Commissioner of State Taxes a nd Excise (CSTE) is the Head of the Excise and Taxation Department and is assisted by t hree Additional CSTE, two Joint CSTE, and five Deputy CSTE. There are 12 Deputy CSTE at D istrict level in the field, assisted by 119 Assistant CSTE. In addition, there are...............

Chapter-IV Stamp Duty 33 | P a g e CHAPTER-IV STAMP DUTY 4.1 Tax administration The State Government exercises control over the registration of instruments through...............

The Department consists of a State Transport Authority, an Additional District Magistrate (Special Road Tax), Regional Transport Officers and Register ing and Licensing Authorities to regulate the receipts of the Department under the provisions of the Central and the State Motor Vehicle Acts...............

General 1 | P a g e CHAPTER-1 GENERAL 1.1 Trend of revenue receipts 1.1.1 The tax and non-tax revenue raised by the Governmen t of Himachal Pradesh during the year 2019-20, the State’s share of net proceeds of divisible Union taxes and duties assigned to the State and Grants-in-Aid received...............

SPSEs inc lude two in Generation (Himachal Pradesh Power Corporation Limited and Beas Valley P ower Corporation Limited), one in both Generation and Distribution (Himachal Prade sh State Electricity Board Limited) and remaining one in Transmission (Himacha l Pradesh Power Transmission Corporation...............

These SPSEs include two in Generation ( HPPCL and BVPCL), one in both Generation and Distribution (HPSEBL) and remaining one in Transmission (HPPTCL). BVPCL is a subsidiary Company of HPSEBL. (Paragraph 1.1) As on 31 March 2020, the total investment (equity a nd long-term loans) in four power...............

the Statutory Auditors in case of a Government Company or Government Controlled Ot her Company are to be appointed by the CAG within a period of 180 days fr om the commencement of the financial year. The Statutory Auditors of the above Companies for the year 2019-20 were appointed by the CAG...............

The altitude of the different areas of the S tate varies from 350 to 6,975 meters above the mean sea level, rendering the climate fro m humid sub-tropical to dry temperate alpine. State is the 17 th largest State in terms of geographical area (55,673 sq. km.) and 21 st by population (as per...............

Compliance with financial rules, procedures and dir ectives as well as the timeliness and quality of reporting on the status of such complian ce is, thus, one of the attributes of good governance. Reports on compliance and controls, if effective and operational, assist the Government in meeting...............

CHAPTER-III COMPLIANCE AUDIT j Audit Report (General, Social and Economic Sectors) for the year ended\ March 2019 CHAPTER-III COMPLIANCE AUDIT URBAN DEVELOPMENT AND HOUSING DEPARTMENT 3.1 Development of Sewerage Infrastructure in Patna under Namami Gange Programme 3.1.1 Introduction Ganga, along...............

of IRs Fraud/misappropriation/ embezzlement/ losses detected in audit Recoveries &instances of Overpayments detected in audit Violation of contractual obligations and undue favours to contractors Avoidable/excess expenditure w asteful/infructuous expenditure Expenditure incurred without sanction...............

Audit Report (Performance and Compliance Audit) for the year ended March 2020 r CHAPTER-VI TAXES ON VEHICLES 6.1 Tax administration The Transport Department levies and collects taxes on vehicles in the State, in terms of the Motor Vehicles (MV) Act, 1988, Central Motor Vehicles (CMV) Rules,...............

In the Report, the term State Public Sector Enterprises (SPSEs) encompasses those Government companies in which the direct holding of the State Government is 51 per cent or more and the subsidiaries of such Government companies. The Statutory Corporations set up under statutes enacted by...............

Overview C OVERVIE w Audit Report (Performance and Compliance Audit) for the year ended March 2020 D OVERVIEw Section A: General, Social and Economic Sectors This section of Report of the Comptroller and Auditor General of India on the General,...............

Audit Universe 1.2 1-3 Authority for Audit 1.3 3 Planning and conduct of Audit 1.4 3 Lack of response of Government to Audit 1.5 3-5 Response of the Departments to Draft Audit Paragraphs 1.6 5 Follow -up on Audit Reports 1.7 5-6 Significant Audit observations during Compliance Audit 1.8 6-8...............

rendered by various authorities of the State Government and issues of non-compliance with prescribed financial rules and regulations by various departmental officials of the State Government. A sound internal financial reporting system with re levant and reliable information significantly...............

APPENDICES 123 Appendix 1.1: Part A: State Profile (Reference: Paragraph 1.1, 1.4 & 2.3.2.2) General Data Sl. No. Particulars Sikkim All India 1 Area in sq. Km 7096 31,87,240 2 Population in lakh (As per 2011 Census) 6.11 12108.55 3 Density of...............

The Revenue Receipts of the State comprises,
Tax and non-tax revenues raised by the Government o f Sikkim,
State’s Share of Net Proceeds of divisible Union ta xes and duties assigned to the State, and
Grants-in-Aid received from the Government of India . The details along with the...............

2 1.4 Significant Audit Observations 3 CHAPTER II: ECONOMIC SECTOR 2.1 Introduction 5 2.2 Planning and conduct of audit 6 2.3 Performance Audit on Development and Maintenance of Highways and Other Roads in Sikkim (Roads and Bridges Department ) 7 2.4 Avoidable expenditure (Public Health...............

Sc hool 10) Construction of road from Jurassic park to L/Samdon g via Kambal 11) Upgadation and carpeting of road from Liching Golai to Uttarey via Bandukay 12) Construction of New Fair Weather Roads 13) Construction of New Road from Upper Manzing to Band ey, Yangang 14) Surface, improvement...............

In the Social Infrastructure segment of the PMDP, ten projects with a total outlay of 
8,057 crore were taken up for development, out of which two projects were selected for detailed test check. These were: The ‘Himayat’ scheme with a total outlay of 
1,601.51 crore including an...............