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While it could not achieve the projections with regard to it s own tax revenue, other key parameters like non-tax revenue, outstanding liabilities to GS DP ratio and growth of GSDP improved significantly as compared to the projections made i n the MTFP, as the non-tax collection and growth rate..................
CONTENTS Paragraph Particulars Page Preface iii Executive Summary v CHAPTER I – INTRODUCTION AND AUDIT FRAMEWORK 1.1 Introduction 1 1.2 Healthcare Services at District Hospitals 1 1.3 Overview of Public Healthcare Facilities in Sikkim 1 1.4 Accountability Structure for Healthcare in the State 2..................
Chapter IV Delivery of Healthcare Services ~ 31 ~ Chapter-IV: Delivery of Healthcare Services Delivery of quality and timely healthcare services - OPD, IPD, ICU, OT, Trauma and..................
all DHs 54.62 64.27 55.81 59.30 67.77 59.83 Source: Detailed Appropriation Accounts As can be seen from the above table, budgetary outl ay on health services in the State during the period 2014-19 ranged between 5.35 per cent and 7.70 per cent of the State budget. State Government did not achieve..................
- manpower, drugs & consumables, equipment, and infrastructure for the effective functioning of the district hospitals 3.1 Standardisation of service and resources For ensuring efficient operation of public sector hospitals, it is essential to prescribe norms for providing various..................
Chapter V Support Services ~ 47 ~ Chapter-V: Support Services Whether support services like drug storage, sterilisation, hygiene, waste management, infection control,..................
Chapter VI Maternal and Child Care ~ 57 ~ Chapter-VI: Maternal and Child Care Adequacy of healthcare services relating to maternal and infant care 6.1 Introduction India has adopted the 2030 Agenda for Sustainable D evelopment, at the heart of which..................
Outcome Through Health Indicators ~ 69 ~ Chapter-VII: Evaluation of Outcome through Health Indicators This chapter presents an assessment of the IPD services provided during 2014-19 in the test-checked DHs based on certain Outcome Indicator s (OIs) prescribed in IPHS guidelines, viz., Bed..................
for the Year 2018-19 Appendix 1.3 (A) 72 Summarised Financial Position of the Government of Sikkim as on 31 March 2019 Appendix 1.3 (B) 75 Tax and Non-Tax Revenue Collected during 2014-19 Ap pendix 1.4 76 Statement showing Investment at the end of 2018-19 Appendix 1.5 77 Delay in..................
State Finances Audit Report for the year ended 31 March 2019 2 It can be seen that as compared to 2014-15 proporti on of Agriculture, Industry and Taxes on Products/ Subsidies on Products in the GSDP have in creased, while the proportion of Service Sector has decreased in 2018-19. The Chart 1.2..................
iii PREFACE 1. This Report has been prepared for submission to the Governor of Sikkim under Article 151 (2) of the Constitution of India for be ing laid in the Legislature of the State. 2. Chapters I and II of this Report contain audit obse rvations ...
supplementary grants, surrenders and re-appropriations distinctly and indicate actual ca pital and revenue expenditure on various specified services vis-à-vis those authorised by the Appropriation Act in respe ct of both charged and voted items of budget. Appropriation Accounts are..................
which all profit making PSUs are required to pay annual dividend of 20 per cent of the State government equity or 20 per cent of the profit after tax, whichever is higher. The minimum dividend payout in respect of PSUs in 19 Odisha Hydro Power Corporation Limited, Odisha Power Generation..................
which all profit making PSUs are required to pay annual dividend of 20 per cent of the State government equity or 20 per centof the profit after tax, whichever is higher. The minimum dividend payout in respect of PSUs in 19 Odisha Hydro Power Corporation Limited, Odisha Power Generation..................
OVERVIEW vii 1. Functioning of State Public Sector Undertakings (Power Sec tor and Non-Power Sector) Audit of Government Companies is governed by Section 139 and 143 of the Companies Act, 2013. The financial statements of Government Companies are...
(Paragraph 2.1.10) Monitoring of distribution of drugs and medical con sumables through the online inventory management system ( e-Niramaya) was not adequate and effective. Lack of monitoring at the l evel of H&FW Department/ State Drug Management Unit/ OSMCL/ heal th institutions..................
,Instrument and Furniture ); (ii) management of central drug warehouses to ensure smooth flow of supply to health institutions through a centralised online i nventory management system; (iii) monitoring drug distribution counter s (DDC) in health institutions centrally and track prescription..................
proposal is initially verified by the Project Screening Committee 55 (PSC) of SRLM and after qualit ative appraisal conducted by NABARD Consultancy Services Private Limited ( NABCONS ) , Project Approval Committee 56 (PAC) approves the project . The PIA must provide minimum 70 per cent..................
of manpower by the Department.5.3Audit Methodology and Results of Audit The Transport Department of Odisha uses the IT applicationVAHAN for providing online services to public. It is a centralised web based application for Regional Transport Offices (RTOs) owned by Ministry of Road Transport and..................
CHAPTER III STATE EXCISE DUTY 3.1 Tax AdministrationLevy and collection of Excise Duty (ED) is regulated under the O disha Excise Act, 2008 and Rules made thereunder by the..................
pp tt ee rr -- II VV SS tt aa mm pp DD uu tt yy aa nn dd RR ee gg ii ss tt rr aa tt ii oo nn FF ee ee CHAPTER IV STAMP DUTY AND REGISTRATION FEE 4.1 Tax AdministrationReceipts from Stamp Duty (SD) and Registration Fee (RF) are regulated under the Indian Stamp Act, 1899 (IS Act), the Registration..................
5.3 Audit Methodology and Results of Audit The Transport Department of Odisha uses the IT applicati onVAHAN for providing online services to public. It is a centralised web based application for Regional Transport Offices (RTOs) owned by Ministry of R oad Transport and Highways (MoRTH),..................
CHAPTER III STATE EXCISE DUTY 3.1 Tax Administration Levy and collection of Excise Duty (ED) is regulated under the Odisha Excise Act, 2008 and Rules made thereunder by the..................
t a a m m p p D D u u t t y y a a n n d d R R e e g g i i s s t t r r a a t t i i o o n n F F e e e e CHAPTER IV STAMP DUTY AND REGISTRATION FEE 4.1 Tax Administration Receipts from Stamp Duty (SD) and Registration Fee (RF) are regulated under the Indian Stamp Act, 1899 (IS Act), the Registration..................
Bihar 0.41 6 2039 State Excise For Payment of Breath analyser for checking consumption of alcohol 0.50 7 2052 Secretariat-General ServicesFor online exam-related expenses in Rajaswa Parshad Bihar 0.50 8 For payment of pending Travelling Bills 0.06 9 For payment of honorarium to four IT Boy..................
12 A Trade Rule should ideally have provisions to re gister persons/ service providers who deal with tourists such as Hotel, Tour operator and Online Se rvice Providers; provisions for fixation of fair rates of hotels, tour operators; provisions for fix ation of standards for sanitation and..................
The RORR is then calculated by dividing the ‘profit after tax’ (PAT) of PSUs by the sum of the PV of Government investment. During 2018-19, as per their latest finalised accou nts out of 15 working PSUs 50 where State Government had made direct investment, 10 PSU s 51 incurred loss and..................
Present value of total investment at the end of the year Minimum expected return to recover cost of funds for the year Total earnings/ profit after tax (PAT) for the year* A B C D E F G H I J K K=I x (1+J) L L= I + ((I x J ) ÷100) M Up to 2012-13** 2136.62 0.00 0.00 62.33 0.00 2198.95 2198.95..................