Audit Reports

19 August 2021

Compliance

Uttar Pradesh

Report No. 2 of the year 2021 - General and Social Sector, Government of Uttar Pradesh

This Report for the year ended March 2019 has been prepared for submission to the Governor of Uttar Pradesh under Article 151 of the Constitution of India. The Report contains significant results of the performance audit and compliance audits of the ...

Sector:

General Sector Ministries and Constitutional Bodies

Chapter-III

_{(PDF 2.23 MB)}

Chapter III – Compliance Audit 37 Chapter - III COMPLIANCE AUDIT Animal Husbandry Department 3.1 Audit of Adequacy and Development of Infrastructure for Animal Husbandry 3.1. 1 Introduction Animal Husbandry Department (Department) covers livestock ...

Chapter-II

_{(PDF 1.3 MB)}

Chapter II – Performance Audit 5 Chapter - II Performance Audit PUBLIC WORKS DEPARTMENT 2. Perform ance Audit on Indo -Nepal Border Road Project Executive Summary Government of India (GoI) approved (November 2010) construction of a road along the...

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19 August 2021

Compliance

Uttar Pradesh

Report No 1 of 2021- Economic Sector & Public Sector Undertakings, Government of Uttar Pradesh

The Report No. 1 of 2021 of the Comptroller and Auditor General of India for the year ended 31 March 2019 (Economic Sector and Public Sector Undertakings), Government of Uttar Pradesh has been prepared under Article 151 (2) of the Constitution of...

Sector:

Environment and Sustainable Development |

Industry and Commerce |

Power & Energy

Chapter 6 Compliance Audit Observations relating to Departments & Entities (other than Public Sector Undertakings)

_{(PDF 0.45 MB)}

65 CHAPTER -VI 6. Compliance Audit Observations relating to Departments and Entities (other than PSUs ) under Economic Sector Important audit findings emerging from test check of transactions made by the various departments/ entities are included in ...

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18 August 2021

Compliance Performance

Uttar Pradesh

Report No.3 of 2020 - Revenue Sector, Government of Uttar Pradesh

The Report No. 3 of the Comptroller & Auditor General of India for the year ended 31 March 2019 (Revenue Sector), Government of Uttar Pradesh has been prepared under Article 151 of the Constitution of India for laying on the table of Uttar...

Sector:

Taxes and Duties

Chapter 3 Tax on sale, Trade etc.

_{(PDF 0.55 MB)}

CHAPTER -III : TAX ON SALES, TRADE ETC. 3.1 Tax administration The Additional Chief Secretary (Commercial Tax and Entertainment Tax) , Uttar Pradesh administers the Sales Tax/Value Added Tax (VAT) laws and rules framed thereunder. The Commissioner,...

Chapter 4 Stamp and Registration Fees

_{(PDF 0.64 MB)}

CHAPTER -IV: STAMPS AND REGISTRATION FEES 4.1 Tax administration The levy and collection o f Stamp duty and R egistration fees in the State is governed by the Indian Stamp (IS) Act, 1899, the Registration Act, 1908 and the rules framed thereunder as ...

Chapter 5 Mining Receipts

_{(PDF 0.62 MB)}

CHAPTER -V: MINING RECEIPTS 5.1 Tax administration The levy and collection of receipts from mining activities in the State is governed by the Mines and Minerals (Development and Regulation) (MMDR) Act, 1957, the Mineral Concession Rules, 1960, and...

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13 August 2021

Compliance Performance

Himachal Pradesh

Government of Himachal Pradesh - Report No. 2 of the year 2021 : Report of the Comptroller and Auditor General of India on Social, General and Economic Sectors (Non-Public Sector Undertakings) for the year ended 31 March 2019

CAG Audit Report on Social, General and Economic Sectors (Non-Public Sector Undertakings) Government of Himachal Pradesh for the year ended 31st March 2019 This Report comprises of three chapters. Chapter I contains the financial profile of the...

Sector:

Finance |

Industry and Commerce |

Social Welfare |

Social Infrastructure |

Education, Health & Family Welfare

Chapter 3 - Compliance Audit

_{(PDF 1.41 MB)}

Chapter-III Compliance Audit 53 | P a g e CHAPTER-III COMPLIANCE AUDIT Animal Husbandry Department 3.1 Embezzlement of Government money Government receipts and beneficiary share had neith er been accounted for in the cashbook nor deposited in the...

Chapter 2 - Performance Audit

_{(PDF 2.47 MB)}

Chapter-II Performance Audit 7 | P a g e CHAPTER-II PERFORMANCE AUDIT Horticulture Department 2.1 Working of Horticulture Department Performance Audit on 'Working of Horticulture Department' showed deficient planning, weak financial management,...

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13 August 2021

Compliance Performance

Himachal Pradesh

Government of Himachal Pradesh - Report No. 1 of 2021 : Report of the Comptroller and Auditor General of India on Revenue Sector and Public Sector Undertakings for the year ended 31 March 2019

The Report of the Comptroller and Auditor General of India on the Revenue Sector and Public Sector Undertakings of the Government of Himachal Pradesh for the year ended 31 March 2019 The Audit Report comprises two parts: Part ‘A’...

Sector:

Power & Energy |

Transport & Infrastructure |

Taxes and Duties

Chapter 5 - Functioning of State Public Sector Undertakings (Other than Power Sector)

_{(PDF 0.65 MB)}

99 CHAPTER-5 FUNCTIONING OF STATE PUBLIC SECTOR UNDERTAKINGS (OTHER THAN POWER SECTOR) Introduction 5.1 There were 23 State Public Sector Undertakings (PS Us) as on 31 March 2019 which were related to sectors other than Power Sector. Th ese State...

Table of Contents

_{(PDF 0.08 MB)}

i TABLE OF CONTENTS SUBJECT Reference to Paragraph(s) Page(s) Preface vii Overview ix-xiii PART ‘A’ (Revenue Sector) CHAPTER-1 GENERAL Trend of revenue receipts 1.1 1-5 Analysis of arrears of revenue 1.2 6 Arrears in assessments 1.3 7 Evasion of ...

Chapter 2 - Compliance Audit (Revenue Sector)

_{(PDF 0.49 MB)}

13 CHAPTER-2 Compliance Audit (Revenue Sector) A. General 2.1 Tax administration 2.1.1 Sales Tax/ Value Added Tax/State Excise The Principal Secretary (Excise and Taxation) admin isters State GST and State Excise at the Government level. The...

Chapter 4 - Functioning of State Power Sector Undertakings

_{(PDF 0.62 MB)}

61 CHAPTER-4 FUNCTIONING OF STATE POWER SECTOR UNDERTAKINGS Introduction 4.1 The Power Sector companies play an important role i n the economy of the State. Power potential of 27,436 MW has been identified in the State, out of which 10,640.57 MW has ...

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30 July 2021

Compliance Performance

Chhattisgarh

Report No. 1 of 2021 - Revenue Sector Audit Report, Government of Chhattisgarh

The Report contains six compliance audit paragraphs and a Performance Audit of “Assessment, levy and collection of Stamp Duty and Registration Fees” amounting to ₹ 88.57 crore divided into six chapters. The total receipts of the...

Sector:

Taxes and Duties

Appendices

_{(PDF 1.17 MB)}

71 Appendix 2.1 (Referred to in paragraph 2.4) (` in lakh) Sl. No. Name of the unit Name of Assesse/TIN Year of case (Month and year of assessment) Name of the items Rate of tax leviable/ levied Turn - over Tax short levied Penalty leviable Nature...

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30 July 2021

Compliance Performance

Chhattisgarh

Report No. 2 of 2021 - General, Social & Economic Sectors and Public Sector Undertakings, Government of Chhattisgarh

This Report of Government of Chhattisgarh for the year ended 31 March 2019 has been prepared for submission to the Governor of Chhattisgarh for being laid before the State Legislature. This Report contains two parts: Part-I deals with the results of ...

Sector:

Industry and Commerce |

Agriculture and Rural Development |

Education, Health & Family Welfare |

Power & Energy

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30 July 2021

Financial

Chhattisgarh

Report No. 3 of 2021 - State Finances Audit Report of the Comptroller and Auditor General of India for the year ended 31 March 2020

This Report has been prepared for submission to the Governor of Chhattisgarh under Article 151 of the Constitution of India. Chapter I of this Report contains the basis and approach to State Finances Audit Report, structure of the Report, structure...

Chapter - 3: Budgetary Management

_{(PDF 0.88 MB)}

Page 51 2 Chapter III - Budgetary Management 3.1 Introduction Effective financial management ensures that decisions taken at the policy level are implemented successfully at the administrative level without wastage or diversion of funds. This...

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15 March 2022

Financial

Telangana

Report No. 1 of 2021 -State Finance Audit Report, Government of Telangana

Sector:

Finance

Chapter 1 of Report No. 1 of 2021 -SFR, Government of Telangana

_{(PDF 2.32 MB)}

Chapter 1 Overview Chapter 1 Overview 1.1 Profile of the State The State of Telangana came into existence on 2 June 2014 consequent to the bifurcation of the erstwhile composite State of Andhra Pradesh. It is the 12 th largest State in the country...

Appendices of Report No. 1 of 2021 -SFR, Government of Telangana

_{(PDF 1.51 MB)}

Appendix 1.1 Profile of Telangana (Refer paragraph 1.1, page 1) A General Data Sl. No Particulars Figures 1 Area (source: www.telangana.gov.in) 1,12,077 Sq. km 2 Population - a. 2011 3.51 crore b. 2020 3.76 crore 3 a. Density of Population (as per...

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12 July 2021

Compliance Performance

Assam

Report No. 1 of 2021 - Social, Economic (Non-PSUs) and General Sectors, Government of Assam

This Audit Report has been prepared in four Chapters. Chapters I to III deal with Social Sector, Economic Sector (other than the State Public Sector Undertakings) and General Sector respectively. Chapter IV deals with cases of...

Sector:

Social Welfare |

Social Infrastructure |

Education, Health & Family Welfare

Download Full Report _{(PDF 4.48 MB)}

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