Audit Reports

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...............

2.2 Results of audit During 2019 -20, test -check of records in 59 units 4 out of 128 auditable units of the Department revealed non/short realisation of excise duty/license fee/interest and other irregularities involving ` 207.93 crore in 4,949 cases which fall under the following categories as...............

total of 845 auditable units of the Commercial Tax Department revealed under -assessment of tax and other irregularities involving ` 315.03 cror e in 544 cases which fall under the following categories as tabulated in Table -3.1 . Table -3.1 Sl. No. Categories Number of cases Amount (` in crore) 1...............

No. Categori es Number of cases Amount (` in crore) 1 Short realisation of tax/additional tax 14 ,283 55.88 2 Vehicle plying without certificate of fitness 26 ,106 15.40 3 Non -recovery against issued R ecovery Certificate s 7,303 48.1 2 4 Non -realisation of penalty fro m UPSRTC buses 23 ,945...............

Chapter V Input Controls and Validation Check s 5. To ensure correctness, completeness and reliability of the database, it is necessary to ensure appropriate input control s and data validation...............

in-service consumers (R -APDRP: 66,86,222 and non R -APDRP : 1,91,18,242) of both the IT billing systems , only 2,02,67,194 consumers (R -APDRP: 51,84,106 and non R -APDRP : 1,50,83,088) wer e billed by meter readers i.e. 78.54 per cent ; and (iii) Agains t 2,02,67,194 meter reading (R...............

Out of these, au dit selected 115 units involving receipt of ` 147.74 crore , during the year 2019-20. Test-check of 53,765 cas es out of the total 1,36,121 cases in the Revenue Department, showed non/short l evy of Stamp Duty and Registration Fee, non/short recovery of Stamp Duty on...............

Reference to Paragraph Page Preface iii Overview v-vii CHAPTER-I: GENERAL Trend of revenue receipts 1.1 1-5 Analysis of arrears of revenue 1.2 5-6 Arrears in assessments 1.3 6-7 Evasion of tax 1.4 7-8 Refund cases 1.5 8 Response of Government/Departments towards Audit 1.6 8-9 Departmental...............

Test check of 21,516 cases out of the total 55,376 cases, related to VAT/GST, Multipurpose Barr ier and Luxury tax revealed under assessment of tax and other irregularities involvin g ` 127.77 crore in 296 cases which fall under the following categories as depicted in Table 2.1. Table 2.1:...............

These provisions have been made to detect inter-alia false/fraud challans and correctness of classifica tion. After the computerization of treasury work, the challans can be verified online through e-kosh 7 portal of the HP Government. Scrutiny of records of DCSTE Una in July 2019 revea led...............

of Nomenclature IAC Internal Audit Cells ICDP Integrated Co-operative Development Projects Audit Report for the year 2019 - 20 on Revenue Sector 50 | P a g \b IGR Inspector General of Registration IMFL Indian Made Foreign Liquor IR Act Indian Registration Act IRs Inspection Reports IS Act...............

CHAPTER-VI IMPACT OF IMPLEMENTATION OF INDIAN ACCOUNTING STANDARDS (Under Phase-I and II) IN STATE PUBLIC SECTOR ENTERPRISES 75 Chapter-VI Impact of Implementation of Indian Accounting Standards (Under Phase I and II) in State Public Sector...

The long-term loans advanced by the State Governmen t constituted 50.47 per cent ( ₹220.33 crore) of the total long-term loans and regi stered an increase of ₹11.11 crore over that of 31 March 2019. (Paragraph 2.2) General Purpose Financial Report on SPSEs for the year ended 31 March 2020...............

for: Qualifications for Independent Directors along w ith the duties and guidelines for professional conduct {Section 149(6) read with rule 5 of the Companies (Appointment and Qualification of Directors) Rule s, 2014}. Mandatory appointment of at least one Woman Dire ctor on the...............

Pradesh State Electronics Development Corporation Limited Information Technology October, 1984 The main function of the Company includes promotion of Computerisation in the State (particularly in the State Government departments and its Enterprises); development of software and procurement and...............

Summary of total provisions, actual disbursem ents and savings during financial year The total budget provision for expenditure in 2019- 20 was ` 53,708 crore. The actual expenditure during the year was ` 45,528 crore (84.77 per cent). This resulted in savings of ` 8,180 crore (15.23 per...............

As per information provided by the Board, it had an opening balance of ` 592.83 crore and had received ` 116.53 crore during 2019-20 as labour cess, intere st, etc. During the year the Board had spent ` 53.49 crore out of which ` 51.13 crore was spent on labour welfare activities/schemes................

in Primary Sector in compa rison with the previous year, as can be seen from Chart-1.2: 15.23% 39.96% 38.70% 6.11% 12.23% 39.68% 40.60% 7.49% 0% 5% 10% 15% 20% 25% 30% 35% 40% 45% 50% Primary Sector Secondary Sector Tertiary Sector Taxes on Products- Subsidies on Product 2015-16 2019-20...............

APPENDICES 117 Appendix-1 (Reference: Paragraph 1.1; Page 1) State Profile A General Data Sr. No. Particulars Figures 1. Area 55,673 Sq. km. 2. Population A As per Census (2001) 0.61 crore B As per Census (2011) 0.69 crore 2020 (Projected) 0.73 crore 3. (a) Density of...............

amounting to ₹1.43 crore (March 2011) to the University Grant Commission (UGC) for creating class rooms of the university with all modern aids and computer awareness under additional assistance grant scheme during 11 th plan period. UGC released (July 2012) ₹1.80 crore to the KSDSU. KSDSU...............

Amount involved (` in crore) 1 Less than one year 105(2%)1087(2%)4,04,140.10 2 1 year to 3 years 1135(18%)9885(22%)2,16,682.79 3 More than 3 years to 5 years 2142(34%) 15008(35%) 86,901.55 4 More than 5 years 2936(46%)18024(41%) 1,16,353.12 Total 6,29844,0048,24,077.56 During 2019-20, one Audit...............

Receipts from the Government of India Share of net proceeds of divisible Union taxes and duties 48,922.68 58,880.5965,083.3873,603.1363,406.33 184 Grants-in-aid 185 19,565.60 20,559.0225,720.1324,651.6226,968.62 186 Total 68,488.2879,439.6190,803.5198,254.75...............

Non-levy and short levy of OTT from Tractors 711.87 4. Irregular excess realisation of learner’s licence fee & surcharge 17 15.73 5. Irregular realisation of fine from personalised vehicles for belated payment of tax 10 1.52 6. Loss of Government revenue due to non-realisation of...............

No. Name of the CompanyYear of the Account 3 Bihar State Building Construction Corporation Limited 2017-18 4 Patna Smart City Limited 2017-18 5 Bihar State Educational Infrastructure Development Corporation Limited 2017-18 6 Bihar Forestry Development Corporation Limited 2018-19 Some of the...............

ECG machine computerised, ECG machine ordinary, 12 channel stress ECG test equipment Treadmill, and Echocardiography Machine # Cardiology department is not available. ** Minor laboratory equipment listed at Sl. No. 54 & 55 in IPHS (P/48) such as pipette, bur ette etc. are excluded. 189...............

Odisha State Medical Corporation Limited 4. Food Supplies and Consumer Welfare 4. Odisha Rural Housing & Development Corporation Limited 5. General Administration and Public Grievance 5. Bhubaneswar Smart City Limited 6. Health and Family Welfare 6. Water Corporation of Odisha 7. Higher...............

134.79 3 Finance 6,719.98 7,213.97 10,520.15 12,351 .26 16,438.34 4 Food Supplies and Consumer Welfare 1,269.43 1,081.54 988.59 1,224.46 1,426.21 5 Health and Family Welfare 3,724.14 4,817.09 4,928.42 5,800.46 6,378.67 6 Higher Education 1,944.62 1,973.94 1,792.21 2,009.55 2,069.42 7 Home...............

1.3 3 Planning and conduct of Audit 1.4 3 Lack of response of Government to Audit 1.5 3-5 Response of the Departments to Draft Audit Paragraphs 1.6 5 Follow -up on Audit Reports 1.7 5-6 Significant Audit observations during Compliance Audit 1.8 6-8 Chapter II : Compliance Audit Observations...............

(Member of Parliament Local A rea Development) Scheme, Rastriya Gokul Mission - ` 6.78 crore (16.90 per cent), Sikkim State AIDS Control Society - ` 5.54 crore (13.81 per cent) , Sikkim Tourism Dev Corp - ` 3.03 crore (7.55 per cent ), Sikkim University ` 2.88 crore (7.18 per cent), Establishment...............

Charged Total Voted Charged Total 2015-16 4010.64 492.65 4503.29 1357.77 17.98 1375.75 2016-17 4164.04 608.11 4772.15 1793.30 3.64 1796.94 2017-18 5273.05 746.02 6019.07 1434.60 10.11 1444.71 2018-19 6222.87 860.54 7083.41 1311.49 33.17 1344.66 2019-20 6359.04 977.99 7337.03 2195.30 30.47...............

27 Building and Housing Construction of SDO`s Office at Pakyong 516.61 09.10.14 2014 31.03.2019 80 275.79 28 Education Construction of Ten (10) Room School Building JHS Chanatar in East Sikkim 118.84 2017 2017 31.03.2019 100 87.07 29 Education Extension of assembly ground at Namchi Girls...............

SUMMARY OF FINANCIAL PERFORMANCE OF STATE PUBLIC SECTOR ENTERPRISES 5.1 Introduction This Chapter presents the financial performance of ‘State Public Sector Enterprises’. The term State Public Sector Enterpri ses (SPSEs) encompasses the State Government owned companies set up under the C...............