Audit Reports

39 Return on Equity = (Net Profit after Tax and preference Dividend ÷ Equity) x 100, where Equity = Paid up Capital plus Free Reserves/Accumulated Profits minus Accumulated Losses and Deferred Revenue Expenditure. 40 One SPSE (Meghalaya Basin Management Agency) work ed on ‘no profit no..................

(in per cent) Particulars 2011-12 to 2020-21 2019-20 to 2020-21 NE & HS Meghalaya NE & HS Meghalaya (a) Revenue Receipts 9.85 9.67 6.95 13.49 (b) Own Tax Revenue 9.28 12.86 2.97 9.59 (c) Non-Tax Revenue 6.01 3.98 -14.64 -1.31 (d) Total Expenditure 10.44 9.79 4.04 26.22 (e) Capital Expenditure 9.42..................

11 – Other Taxes and Duties on Commodities and Services, Special Programmes for Rural Development, Power, New and Renewal Energy, etc. 217.90 40.00 125.83 92.07 3. 16 – Police, Other Administrative Services, etc., Housing, Capital Outlay on Police 1037.99 30.49 987.13 50.86 4. 31 –..................

Government, the representatives of the State Government stated that the DDOs were allowed to open current account due to Banking Cash Transaction Tax (BCTT) imposed by Government of India. The AG ( A&E) insisted upon to close all the current accounts as BCTT has been rolled ba ck and to follow..................

Tax (GST) laws aimed to streamline and standardize the refund procedures with the claim and sanctioning procedures contemplated to be completely online. However, in the initial phase of GST implementation, due to unavailability of electronic refund module on the GST Network (GSTN) portal, a..................

RAJFED stated (July 2021) that in case of online payment failure due to wrong bank account number, obtaining correct number takes a lot of time. This indicates lack of sincere efforts on part of the Department in setting up accessible purchase centers, timely procurement/payment of the produces..................

Pages 15-33 Chapter - 3 Quality of Higher Education Chapter 3 - Quality of Higher Education Page 15 Chapter 3 Quality of Higher Education The expectations of society from higher education can be largely met if the system of higher education is of...

of materials 13-14 2.9 Additional financial burden 14-16 2.10 Non -fulfilment of conditions for receipt of additional grant 16-17 2.11 Deduction of taxes 17 -18 Conclusion 18 Recommendation 18 Table of contents ii Paragraph No. Contents Page Number Chapter III Im plem ent ation of projects under..................

Plan (Clause ITB 27.2), the total charges for supply, Freight & Insurance, erection, testing and commissioning for BPL service connection including taxes and duties should not be more than ₹ 3,000 per service connection. In case, the charges quoted exceed ₹ 3,000 per service connection, then..................

5 Chapter II Selection of Beneficiaries and Planning 2.1 Selection of beneficiaries Selection of beneficiaries under the scheme was carried out through Urban Ashraya Committee s3 headed by local MLA of the constituency . Audit observed that...

v Preface 1. This Report of Comptroller and Auditor General of India for the year ended 31 March 20 21 has been prepared for submission to the Governor of Karnataka under Article 151 (2) of the Constitution of India for being placed in the State...

officers/officials of SJED and NIC was organized on 25 November 2020 to discuss the functioning of RajSSP portal including different aspects of the online process of pension sanctioning and payment. The draft report wa s 9 A data dump is large amount of data transferred between two systems . For..................

The State Government accepted the facts and replied (August 2021) that the sanction process on RajSSP portal is completely online w.e.f. 02 October 2017. Currently, the applicant is compulsorily registered wit h Bhamashah/Jan - Aadhaar.The Bhamashah/Jan -Aadhaar details, which are fetched from..................

(Paragra ph 2.5) ➢ Service Tax of ₹ 3.14 crore paid by the Agen cy was reimbursed by the Government in contr avention of the conditions of the contract. (Paragraph 2.6 ) ➢ Transaction s of four months was undertaken covering an expenditure of ₹ 310.51 crore which revealed..................

at least 240,000 new jobs, meet the target of graduating 25 per cent of India’s PhDs in the sector from the State and aim to achie ve 5000 patent filings in ESDM sector in Karnataka by 2020. 162 The cities are classified based on their population. In Karnataka only Bengaluru is classified as..................

Actual Budget Estimate Actual Budget Estimate Actual Gene ral se rvices 30,997 30,799 35,018 31,265 38,009 34,484 45,744 42,655 50,492 48,824 Social services 45,728 46,307 50,960 54,549 55,887 58,652 70,226 67,935 71,350 66,373 Economic se rvices 32,175 33,846 38,277 40,421 43,671 42,856 44,152..................

Mangalore Electricity Supply Company Limited 2.6. Undue favour to a contractor The decision of the Company to bear the service tax liability which was in contravention to the tender conditions resulted in extension of undue favour to the contractor by ₹ 97.46 lakh Mangalore Electricity Supply..................

at least 240,000 new jobs, meet the target of graduating 25 per cent of India’s PhDs in the sector from the State and aim to achieve 5000 patent filings in ESDM sector in Karnataka by 2020. 162 The cities are classified based on their population. In Karnataka only Bengaluru is classified as..................

Further, during the present times , the concept of imparting training itself has undergone a sea change with the advent of Massive Open Online Courses (MOOC) 44 which are cost effective, flexible learning modules which have gained wider acceptance . Moreover , training is provided by the..................