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Page 20 of 62, showing 10 records out of 614 total

04 March 2020
Compliance Performance
Maharashtra
Report no. 5 of 2019 - PSU, Government of Maharashtra

This Report contains Audit findings noticed during audit of Public Sector Undertakings of Government of Maharashtra during 2017-18. This Report is divided into five Chapters which contain compliance audit paragraphs and one Performance Audit.

Sector:
Power & Energy |
Industry and Commerce
Chapter 5 Compliance Audit Paragraphs relating to State Public Sector Undertakings (other than Power Sector)
(PDF 0.61 MB)

As a result, the disbursements in the form of financial assistance showed a decr easing trend during the five-year period from 2013-14 to 2017-18. The total disbursements under all the schemes of the Company decreased from ₹ 14.60 crore in 2013-14 to ₹ 2.69 crore in 2017-18 and the number............

Overview
(PDF 0.17 MB)

The Company neither received any funds from GoM nor from NBCFDC during the three years from 2015-16 to 2017-18. The Company had not formulated any standard operating time/turnaround time fixing the maximum numbe r of days to be allowed at each stage from the receipt of application till the............

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04 March 2020
Compliance Performance
Maharashtra
Report No. 4 of 2019 - Revenue Sector, Government of Maharashtra

(Paragraph 2.6) Overview ix Penalty for late filing of Audit Report in form 704 amounting to ` 3.32 crore was not levied in 14 cases. (Paragraph 2.8) III Stamp Duty and Registration Fee As per recitals of ten documents, consideration of the property (revenue sharing) worked out to ` 113.97............

Sector:
Taxes and Duties
Chapter 5 Taxes On Vehicles, Passengers And Goods
(PDF 0.1 MB)

58 CHAPTER V TAXES ON VEHICLES 5.1 Tax administration Levy and collection of taxes and other receipts under the Motor Vehicles sector are regulated by the Central Motor Vehicles Act, 1988, the Maharashtra Motor Vehicle Tax Act, 1958, the Maharashtra ...

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27 February 2020
Compliance Performance
Punjab
Report No. 4 of 2019 - Social, General and Economic Sectors (Non-PSUs), Government of Punjab

Based on the risk ass essment, the frequency and extent of audit are decided and an Annual Audit Pla n is formulated. After completion of audit of each office, an Inspec tion Report containing audit findings is issued to the head of the office with a request to furnish replies to the audit............

Sector:
Taxes and Duties |
Social Infrastructure |
General Sector Ministries and Constitutional Bodies
Chapter 3 Compliance Audit
(PDF 10.03 MB)

not forming part of Strategic Policing Plan 2016-21. T he Police Department did not justify the reasons for deviation from Strategi c Policing Plan while preparing AAPs. The Finance Department attributed (August 2019) the reasons for non-release of funds to critical fiscal position of the............

Chapter 2 Performance Audit
(PDF 2.13 MB)

(ii) It was noticed that Form 17 (an intimation to a pe rson from whom sample is taken), which is required to be used by D rug Regulatory Authorities while drawing samples as mandated under Section 23 of Drugs & Cosmetics Act, was not being generated through the system in respect of............

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15 February 2020
Compliance Performance
Nagaland
Report No. 2 of 2019 - Social, Economic, Revenue and General Sectors, Government of Nagaland

2.6.4 259 Statement showing payments made for supply of trans former 2.7.1 262 Statement showing works to be executed in respect o f construction of road from Jendang Saddle to Noklak – Pangsha Phase- II – 31 KM 2.8.1 263 v Statement showing details of measurements and payments as per MB............

Sector:
Taxes and Duties |
Social Welfare |
General Sector Ministries and Constitutional Bodies
Chapter 2 Economic Sector
(PDF 2.57 MB)

(Paragraphs 2.3.12.1, 2.3.12.2, 2.3.12.3, 2.3.12.4 and 2.3.13) 2.3.1 Introduction NEC formulates a unified and co-ordinated regional plan with regard to matters of common importance for a balanced development of the North Eastern Region 1 (NER) of India. NEC takes up schemes which normally............

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12 February 2020
Compliance Performance
Kerala
Report No.3 of 2019 - Revenue Sector, Government of Kerala

This Audit Report features one Performance Audit and 17 Compliance Audit paragraphs involving revenue impact of Rs.938.56 crore. The Audit Report is divided into five chapters. Chapter I contains general information gathered about various...

Sector:
Taxes and Duties
Chapter 2 Taxes/Vat On Sales, Trade Etc.
(PDF 0.71 MB)

Chapter : II – Taxes/VAT on sales, trade etc. 15 CHAPTER -II TAXES/VAT ON SALES, TRADE ETC. 2.1 Tax administration Kerala General Sales Tax (KGST)/Kerala Value Added Tax (KVAT) /Goods and Services Tax (GST) laws and rules made thereunder are...

Appendix
(PDF 2.45 MB)

applicant timely  internal control mechanism is adequate to plug revenue loss, detecting the defects/deficiencies promptly  various declaration forms in support of claims for concession /exemptions are verified properly. PA examined by the Committee on Public Accounts (2016 -19) on 25 July............

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28 November 2019
Compliance Performance
Assam
Report No.3 of 2019 - Public Sector Undertakings, Government of Assam

4,676.12 crore which included the investment of Overview Audit Report (PSUs) for the year ended 31 March 2018 viii ` 3,584.07 crore of the GoA in the form of equity ( ` 807.24 crore) and long-term loans ( ` 2,776.83 crore). The investment of GoA had grown b y 101.53 per cent from ` 1,778.47 crore............

Sector:
Industry and Commerce
Chapter 2 Performance Audit relating to Power Sector PSUs
(PDF 1.05 MB)

The Company did not provide any formal training to its regular staff, being the intended System Users. (Paragraph 2.7 and 2.9) Deficiencies in the Meter Billing Collection (MBC) and Customer Relationship Management (CRM) Modules led to various anomalies such as non-interfacing of the System............

Chapter 3 Compliance Audit Observations relating to Power Sector PSUs
(PDF 0.57 MB)

During a formal meeting (20 November 2018) held wit h Audit, the Company admitted that the officials involved in the process of award of the work should have adhered to the terms and conditions mentioned in the bid document. \ \ \ 2 The Scheme was later absorbed (December 2014) in the Deen............

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11 December 2019
Compliance Performance
Gujarat
Report no. 3 of 2019 - Revenue Sector, Government of Gujarat

This Report contains 22 paragraphs and one Performance Audit involving Rs 443.24 crore. Significant audit findings related to major state revenues are value added tax, stamp duty and registration fees, taxes on vehicles, etc. The total...

Sector:
Taxes and Duties
Chapter 6 Performance Audit of “Mechanism in the State for Collection of Arrears of Revenue”
(PDF 0.59 MB)

6.6 .2 Motor Vehicles Tax Motor Vehicles T ax in respect of non -transport vehicles and some specific transport vehicles 22 is levied in the form of lump sum tax as one -time tax (OTT) to be paid at the time of registration , whereas tax on other transport vehicles is levied on monthly/ half............

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21 February 2019
Compliance Performance
Arunachal Pradesh
Report No. 2 of 2018 - Social, Economic, General Revenue And Economic (PSUs) Sectors, Government of Arunachal Pradesh

health, hygiene, nutrition, Adolescent Reproductive and Sex ual Health (ARSH); (iv) family and child care, and mainstreaming out of school AGs int o formal/non formal education, etc. None of the 80 AWCs inspected under the selected 16 CDPOs out of 28 CDPOs maintained the prescribed registers for............

Sector:
Taxes and Duties |
General Sector Ministries and Constitutional Bodies
Chapter 1 Social Sector
(PDF 0.36 MB)

This PA Report was finalised after taking into account the views expressed by the Department durin g the Exit Conference and also incorporating the formal replies of the Department wherever received. 1.2.5 Audit Criteria The audit findings were benchmarked against the fol lowing audit criteria:............

Chapter 4 Revenue Sector
(PDF 0.21 MB)

Under this method, the registered dealer has to app ly to the Superintendent of Taxes (ST) under whom he is registered in form FF-14 that he i s opting for the simplified method along with copies of his contract document. Scrutiny of records (November 2016) of the Superint endent of Tax (ST),............

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14 October 2017
Compliance Performance
Arunachal Pradesh
Report No. 2 of 2017 - Social, Economic, General Revenue And Economic (PSUs) Sectors, Government of Arunachal Pradesh

Besides, an expenditure of ` 99.41 lakh was incurred on formation cutting and slip clearance without sancti on of the competent authority. (Paragraph 2.4) Construction of RCC Bridge over River Singking rema ined incomplete for more than seven years, due to diversion of `  154.63 lakh,............

Sector:
Taxes and Duties |
General Sector Ministries and Constitutional Bodies
Chapter 1 Social Sector
(PDF 1.05 MB)

without tendering Rule 129(vi), Rule 132(iv), (v), (vi), Rule 150 and 151of GFR stipulate that no work shall commence without inviting tenders and formal execution of agreement with the contractors/suppliers. For works costing ` 5.00 lakh and above, and for procurement of goods above ` 25.00............

Chapter 4 Revenue Sector
(PDF 0.24 MB)

Further, the State Government failed to formulate any action plan indicating monthly/quarterly target for coverage, milestones a nd time-frame for monitoring and reporting of progress by the firm. 4.2.2.3 High rate of HSRP and extra burden on vehic le owners As per the Agreement signed............

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14 October 2017
Financial
Arunachal Pradesh
Report No. 1 of 2017 - State Finance, Government of Arunachal Pradesh

Particulars Page Appendix 1.1 Part - A : Structure and Form of Government Account s 53 Part - B : Layout of Finance Accounts 54 Part - C : Methodology Adopted for Assessment of Fiscal Position 56 Part - D : State Profile 58 Appendix 1.2 Fiscal Responsibility and Budget Management Act, 2006 59............

Sector:
Finance
Chapter 1 Finances of the State Government
(PDF 1.76 MB)

in respect of certain transactions such as Small Savings, Provident Funds, Reserve Funds, Deposi ts, Suspense, Remittances, etc., which do not form part of the Consolidated Fund, are kept in Public Accounts set up under Article 266 (2) of th e Constitution and are not subject to vote by the............

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