Audit Reports

No. Category Number of Amount cases 1. “Working of Recovery Offices in Sales Tax 012 120.52 Department in Assam” - A performance audit 2. Irregular grant of exemption 59 35.00 3. Non/short levy of tax/interest 65 21.35 4. Turnover escaping assessment 19 12.10 5. Irregular adjustment of tax......

 Chapter VI: Other non-tax receipts CHAPTER-VI: Other Non-Tax Receipts 6.1 Results of audit During the year 2011-12, a performance audit on ‘Forest Receipts’1 was conducted. Besides, records of 30 units relating to the Environment and Forest Department (E&F......

Department is required to prepare the estimates of revenue after obtaining necessary information/data from the respective Department/Government. Audit Report (Revenue Sector) for the year ended 31 March 2012 The Government of Assam, Excise Department stated (June 2012) that the budget......

Department of Transport stated (September 2012) that in estimating the revenues, tax structure of motor vehicles, trend of revenue, trend of motor Audit Report (Revenue Sector) for the year ended 31 March 2012 vehicles registered, movement of vehicles across the motor vehicle checkgates, amount......

2.7 16 Cost of collection 2.8 17 Impact of audit 2.9 17 Results of audit 2.10 18 Working of Recovery Offices in Sales Tax Department in Assam - a performance 2.11 - 2.27 19 audit Other audit observations 2.28 46 VALUE ADDED TAX Application of incorrect rate of tax resulted in 2.29 46 short......

2012) that the proposal for restricting the quantity of unavoidable loss of crude oil and natural gas were made on the basis of production performance of M/s OIL and M/s ONGCL as well as the market value of the hydrocarbons. They also stated that the quantity of unavoidable loss is to......

It also contains a performance audit on “Working of Recovery Offices in Sales Tax Department in Assam” and a theme audit on “Assessment, levy and collection of water rates for irrigation/non-irrigation purposes in Assam”. The above cases involve monetary implication of 1,486.44......

The performance audit on 'Forest Receipts' conducted during the year has been prepared as a standalone report titled 'Report of the Comptroller and Auditor General of India for the year ended 31 March 2012 (Performance audit on Forest Receipts), Government of Assam'.......

Annexures Annexure-I Statement showing number of auditable and audited units during 2011-12 (Reference: Paragraph 1.4) Si. Name of the Total Total number Units planned Units actually No. Department......

A review of the development of roads in the District revealed that 58 per cent habitations had been provided road connectivity up to March 2011. Audit findings in this regard are discussed below. 6.1.1 Roads (a) Status of Road Connectivity Out of the total 649 habitations in the District, 377......

Chapter 9: Comparison of development activities A similar performance audit of significant socio-economic development schemes/programmes implemented in District Cachar during 2005-10 was also conducted and......

Responding to this devolution of finances to districts for an integral local area development a Performance Audit of Nagaon district was carried out to assess the status and impact of implementation of various Socio-economic development activities in the District during 2006-11 and to......

CHAPTER-I INTRODUCTION 1.1_About this Report This Report of the Comptroller and Auditor General of India (CAG) relates to matters arising from the performance audits of selected programmes and activities and compliance audits of Government departments and autonomous bodies. Compliance audit......

CHAPTER-IV INTEGRATED AUDIT OF GOVERNMENT DEPARTMENT Animal and Fisheries Resources Department 4.1 Integrated Audit of Animal and Fisheries Resources Department......

The contractor submitted nine BGs dated 7 February 2008 of Central Bank of India (CBI), Ambara Chowk Branch, Muzaffarpur for 3.15 crore against the performance security7, tools and plants advance8 and mobilisation advance9 BG. no. 021002/165/2007/dt. 11.06.2007 Vide 8th R/A bill, VR. No. 21 dt.......

this Report 1.1 1 Audited entity profiles 1.2 1 Authority for audit 1.3 2 Planning and conduct of audit 1.4 3 Significant audit observations 1.5 3 Performance audit of programmes/activities/departments 1.5.1 3 Compliance audit of transactions 1.5.2 6 Lack of responsiveness of the Government to......

3. Chapter-2 deals with the findings of performance audit of Indira Awaas Yojana and Mitigation programme for arsenic, fluoride and iron pollutants. Chapter-3 covers audit of transactions in various departments, autonomous bodies, local bodies, etc. Chapter-4 includes comments on the......

3.7 Avoidable extra payment towards performance incentive on purchase of coal Avoidable extra payment of 7.97 crore to South Eastern Coalfields Limited towards performance incentive on purchase of coal_ Chhattisgarh State Power Generation Company Limited (Company) finalised (10 September......

The Government contributed f 2015.23 crore towards loans and grants/ subsidies during 2011-12. Performance of PSUs During the year 2011-12, out of 20 PSUs, 11 PSUs earned a total profit of ?922.12 crore and six PSUs incurred a total loss of f 612.68 crore. One PSU prepared its accounts on......

Undertakings (General, Social, Economic and Revenue Sectors) for the year ended 31 March 2012 Annexure - 3.6 Statement showing details of actual performance incentive paid/ compensation received by HTPS and KTPS during the period 2009-11 (Referred to in paragraph 3.7) HTPS (ACQ 47 lakh MT)......

PSUs 1.7- 1.9 2-3 Budgetary outgo, equity, grants/subsidies, guarantees 1.10-1.12 3-5 and loans Reconciliation with Finance Accounts 1.13-1.14 5 Performance of PSUs 1.15-1.21 5-7 Arrears in finalisation of accounts 1.22-1.26 8-9 Accounts Comments and Internal Audit 1.27 - 1.32 9-11 Recoveries......

The Government and the PSUs should take concrete steps to reconcile the differences in a time-bound manner. Performance of PSUs 1.15 The financial results of PSUs and financial position and working results of working statutory corporations are detailed in Annexure-1.2, 1.5 and 1.6......

Preface Government commercial concerns, the accounts of which are subject to audit by the Comptroller and Auditor General of India (CAG), fall under the following categories: (i) Government companies, (ii) Statutory......

Assuming that Gross State Domestic Product (GSDP)1 is a good indicator of the performance of the State’s economy, major fiscal aggregates like tax and non-tax revenue, revenue and capital expenditure, internal debt and revenue and fiscal deficits have been presented as percentage to the GSDP......

Executive Summary This Report on the Finances of the Government of Assam is being brought out with a view to assess objectively the financial performance of the State during the year 2010-11. The aim of this Report is to provide the State Government with timely inputs based on actual data......

4. Audit observations on matters arising from performance audit and audit of transactions in various departments, audit of Revenue Receipts and Statutory Corporations, Boards and Government Companies for the year ended 31 March 2011 are included in separate Reports. 5. The audit has been......

(Referred to in paragraph 1.2 at page 1) Methodology Adopted for the Assessment of Fiscal Position Assuming that GSDP is the good indicator of the performance of the States economy, major fiscal aggregates like tax and non-tax revenue, revenue and capital expenditure, internal debt and revenue......

Summary Background The report on the Finances of the Government of Chhattisgarh is being brought out with a view to assess objectively the financial performance of the State during 2011-12. The aim of this Report is to provide the State Government and State Legislature with timely inputs based on......

1.10 Performance of State during the TFC award period The following are some of the highlights of the financial performance of the State during the TFC award period 2005-10: The ratio of the combined Centre and States’ tax to GSDP ranged between 16.75 and 17.61 per cent during......

Out of 28 draft paragraphs including three performance audits incorporated in this report, replies either part or full, of the departmental officers in respect of 26 draft paragraphs had been received (August 2011). We did not receive response of Environment and Forests Department to any of......

Table 4 Results of audit ( in crore) SI. No. Category Number of cases Amount 1. Computerisation in the Transport 1 --- Department (A performance audit) 2. Non-levy of fine on overloaded 1 409.64 vehicles 3. Non/short realisation of motor 34 2.67 vehicle taxes 4. Other irregularities 24 1.43......

in assessment 2.7 15 Cost of collection 2.8 16 Impact of audit 2.9 17 Results of audit 2.10 17 Working of Sales Tax Check Posts in Assam (A 2.11 19 Performance Audit) Utilisation of declaration forms in inter-state trade and 2.12 42 commerce (A Performance Audit) Other audit observations 2.13 57......

OVERVIEW >_> This Report contains 28 paragraphs including three performance audits relating to non/short levy of taxes, royalty, fees, rent, interest and penalty etc., involving revenue implication of? 236.60......

The Government and the PSUs should take concrete steps to reconcile the difference in a time bound manner. Performance of PSUs 1.14 The financial results of PSUs, financial position and working results of working statutory corporations are detailed in Annexures 2, 5 and 6 respectively. A ratio......

Termination of first contractor due to poor performance, delay in selection of second contractor and non-release of State share of finance were the stated reasons for the project remaining incomplete. We observed that the construction of the project was restarted in April 1999 and completed in......

105790 1644139 89.26 2010-11 1644139 153542 139573 1783712 90.90 Total 711498 630998 - - 92 Annexure Annexure - 9 Statement showing targets & actual performance of checking, theft cases detected, assessment _made and amount realized for the five years ending 31 March 2011_ {Referred to in......

to preparation of accounts. As no purpose is served by keeping 10 non-working PSUs in existence, they Performance of PSUs need to be wound up quickly. During the year 2010-11, out of 40 working PSUs, Placement of SARs twelve PSUs earned profit of 85.46 crore and 24 There was considerable delay......

3 Audit Report (State Finances) for the year ended 31 March 2011 The fiscal performance of the State vis-a-vis FRBM targets and those framed in Thirteenth Finance Commission (ThFC) for the year 2010-11 is presented below: Fiscal forecasts ThFC Targets FRBM Targets Actual Revenue deficit......

Summary Background This Report on the Finances of the Government of Chhattisgarh is being brought out with a view to assess objectively the financial performance of the State during 2010-11 and to provide the State Government and State Legislature with timely inputs based on audit analysis of......

2.1.2 Audit of appropriations by the Comptroller and Auditor General of India seeks to ascertain whether the expenditure incurred under various grants is within the authorizations given under the Appropriation Act and that the expenditure required to be charged under the provisions of the......

2 Chapter-I 'Finances of the State Government' and Chapter II 'Financial Management and Budgetary Control' of this Report contains audit observations on matters arising from examination of the Finance Accounts and Appropriation Accounts respectively of the State Government for the year ended 31......

Raipur (PURNA CHANDRA MAJHI) The Accountant General (Audit), Chhattisgarh Countersigned New Delhi (YINOD RAI) The Comptroller and Auditor General of India 55......