Audit Reports

Further, scrutiny of records of nine out of 10 test-checked divisions and one DDO at headquarters revealed that surrenders of ` 8.32 crore (83 pe r cent of total provisions) was made in the month of March 2021. Details are given in Appendix 3.10 . In reply to late surrender it was stated that due.........

For the purpose of tax compliance in the GST regime, nodal office or registered person will be the cheque-drawing DDO (CDDO) only. The registration, filing of returns and tax compliance in the department will be done by CDDO. The non-cheque drawing DDO (NCDDO) will be passing every possible.........

CGST Central Goods and Services Tax CHA Customs House Agents CSO Central Statistics Office CVD Countervailing duty DDM Directorate of Data Management DDO Drawing and Disbursing Officer DGARM Directorate General of Analytics and Risk Management.........

General and Economic Sectors (Public Sector Undertakings) 19 The Company may assess its Information Technology software/license needs to ensure their full utilisation. AGRICULTURE AND FARMER WELFARE DEPARTMENT Punjab Agri Export Corporation Limited 2.7 Infructuous expenditure on purchase of Pea.........

Re-appropriations were made unnecessarily as the departments were not able to even utilise fully their existing grants and there was cumulative non-utilisation (savings) of ` 455.77 crore against the re-appropriation of ` 326.19 crore. (Paragraphs 3.3.1 and 3.3.2) Out of total lump-sum.........

Government needs to take steps to either improve the profitability of the SPSEs whose accumulated losses have completely eroded the equity capital or fully review the working of these SPSEs for continuing their operations.
The Government may consider fixing of targets for finalisation of arrears.........

9.69 64.15 73.84 63.62 10.22 14 2014-15 10.22 65.45 75.67 56.70 18.97 25 2015-16 18.97 79.85 98.82 82.80 16.02 16 Total 209.45 248.33 203.12 Source: DDO, DPRO and DRDA. It is evident from the above table that there were savings ranging from 14 per cent to 25 per cent during the period 2013-2016..........

Non-adjustment of advances for long periods is fraught with the risk of misappropriation and therefore, requires close monitoring by the respective DDOs for ensuring submission of DC bills. Further, to the extent of non-receipt of DC bills, the expenditure shown in the Finance Accounts cannot be.........

The SMO, holding the charge of DDO, did not ensure that all the user charges so collect ed by the Radiographer had been accounted for in the DCR/cash book and remitte d into the bank account. On this being pointed out (June 2018) in audit, the PHSC stated (November 2020) that out of ` 1.02 lakh,.........

GOVERNMENT OF MAHARASHTRA Report No. 6 of 2013 The Report comprises six chapters under two sections. Section A includes three chapters containing observations on the Accounts and Finances ofPanchayati Raj Institutions, three performance audits on...