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Page 23 of 73, showing 10 records out of 725 total

13 September 2019
Compliance Performance
Meghalaya
Report No. 2 of 2019 - Revenue Sector, Government of Meghalaya

and responsible for admi nistration of all taxation measures and for general control and supervision ov er the zonal and unit offices and the staff engaged in collection of taxes and to gua rd against evasion of taxes. He is also the authority for disposal of revision petitio ns under all...............

Sector:
Taxes and Duties
Chapter 2 Taxation Department
(PDF 0.22 MB)

and responsible for admi nistration of all taxation measures and for general control and supervision ov er the zonal and unit offices and the staff engaged in collection of taxes and to gua rd against evasion of taxes. He is also the authority for disposal of revision petitio ns under all...............

Chapter 3 State Excise Department
(PDF 0.18 MB)

of internal controls resulting in eva sion of excise duty Rule 56 of the Assam Excise Rules provides that the CoE may decide on appointment of staff in the bonded warehouse/distillery for pro per supervision of the operations of the warehouse. Rules 71, 85 and 329 of the Assam Ex cise Rules...............

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02 August 2019
Compliance Performance
Sikkim
Audit Report on Economic, Revenue & General Sectors 2017-18 Sikkim

two Joint Secretaries, two General Managers (DICs 9), two Deputy Secretaries, an Accounts Officer, two Under Secreta ries, and other sub-ordinate staff. 1.3.3 Audit Objectives The Performance Audit (PA) on ‘Development of Manuf acturing Industries in Sikkim’ was taken up with the objective...............

Sector:
Finance
Chapter 1 Economic Sector of Report No.2 of 2019 - Economic, Revenue & General Sector, Government of Sikkim
(PDF 2.23 MB)

two Joint Secretaries, two General Managers (DICs 9), two Deputy Secretaries, an Accounts Officer, two Under Secreta ries, and other sub-ordinate staff. 1.3.3 Audit Objectives The Performance Audit (PA) on ‘Development of Manuf acturing Industries in Sikkim’ was taken up with the objective...............

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02 August 2019
Financial
Sikkim
State Finances Audit Report 2017-18 Sikkim

Office to the Beneficiaries Enquiry conducted by the O/o the ADC (Dev), Rabongla, South Sikkim -- 5-10 02 FRED ` 00.26 lakh Cash embezzlement by staff The person involved in the case is still untraceable. Nil Transport Department ` 07.00 lakh Shortage of POL during transportation in SNT...............

Sector:
Finance
Chapter 1 Finances of the State Government of Report No.1 of 2019 - State Finances, Government of Sikkim
(PDF 2.05 MB)

Major fiscal variables provided in the budget based on recommendations of the XIV Finance Commission (XIV FC) and as targeted in the FRBM Act of the State are depicted in Table 1.4 as given below: Table 1.4: Details of fiscal variables Fiscal variables 2017-18 XIV FC targets for the State...............

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26 July 2019
Compliance
Assam
Report No.1 of 2019 - State Finances, Government of Assam

I) Areas 0.24 28 76-2406-01-070-5545 Infrastructure Development. Sixth Schedule (Pt. I) Areas 2.86 29 76-2406-01-101-1240 Amenities to Forest Staff & Laborer- Sixth Schedule (Pt. I) Areas 0.27 Appendices 118 State Finances Audit Report for the year ended 31 March 2018 Appendix-2.4 (Continued)...............

Sector:
Finance
Chapter 1 Finances of the State Government
(PDF 0.83 MB)

of the State Government 4 State Finances Audit Report for the year ended 31 March 2018 Centrally Sponsored Schemes ( ` 11,600 crore), Finance Commission Grants (` 1,283 crore) and Other Grants to the State with Le gislature ( ` 1,659 crore).  Revenue Expenditure increased significantly by...............

Chapter 3 Financial Reporting
(PDF 0.19 MB)

During Exit Conference, the Commissioner and Secret ary, Finance stated (January 2019) that State succeeded in minimising the quantu m of outstanding UCs during 2017-18. Similar efforts would be made in the upcom ing year also. 3.2 Submission of Accounts/Audit Reports of Autono mous...............

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06 August 2019
Compliance
Haryana
Report No.1 of 2019 - State Finances, Government of Haryana

4 Revenue 2030 -Stamps and Registration 02-Stamps Non Judicial 102 -Expenses on Sales of Stamps 99-Checking staff (O)2.66 (R) ( -)2.55 0.11 1.76 1.65 2. 2245 - Relief on account of Natural Calamities 02-Floods, Cyclones etc. 282 -Public Health 99-Dewatering O peration (O)5.00 (R) ( -)...............

Sector:
Finance
Appendices
(PDF 1.16 MB)

4 Revenue 2030 -Stamps and Registration 02-Stamps Non Judicial 102 -Expenses on Sales of Stamps 99-Checking staff (O)2.66 (R) ( -)2.55 0.11 1.76 1.65 2. 2245 - Relief on account of Natural Calamities 02-Floods, Cyclones etc. 282 -Public Health 99-Dewatering O peration (O)5.00 (R) ( -)...............

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20 July 2019
Compliance
Tamil Nadu
Report No.1 of 2019 - State Finance, Government of Tamil Nadu

1.1.1 and 1.7.1) Defined Contributory Pension Scheme : The state did not join the NPS architecture created by GoI under PFRDA Act for managing staff pension. State Finance Audit Report , Tamil Nadu for the year ended March 2018 x The Pension Fund balance is invested by Government in 91 days...............

Sector:
Finance
Chapter 1 Finance of the State Government
(PDF 0.67 MB)

* Salary grants are released to aided educational insti tutions and Urban Local Bodies towards meeting the expenditure on salaries of teachers and staff (Source: Finance Accounts for the respective years)  The committed expenditure ( ` 1,06,333 crore) stood at 72.69 per cent of the total...............

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26 July 2019
Compliance
Gujarat
Report No.2 of 2019 - State Finances, Government of Gujarat

86 2016 -17 1, 188.65 1,158.73 29.92 Due to retirement and transfer of staff from the department and reduction in provision by Finance De partment considering the progress of work. 86 2017 -18 1, 191.09 1,123.08 68.01 Due to retirement and transfer of work charged and daily wagers...............

Sector:
Finance
Chapter 2 Financial Management and Budgetary Control
(PDF 0.9 MB)

Development Commissioner, Gandhinagar; Direc tor, Rural Development and Panchayati Raj Bhavan, Junagadh and Secretary, Gujarat Panchaya t Service Selection Board, Ahmedabad Financial Management and Budgetary Control 57 State Finances Audit Report for the year ended 31 March 2018 As may be seen...............

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30 July 2019
Compliance
Report No.9 of 2019 - Compliance Audit of Union Government, Department of Revenue - Direct Taxes

1.3.2 As \bn 31 March 2018 18, the \bverall staff strength and w\brking strength \bf the ITD was 74,336 and 41,338 respectiv ely. The sancti\bned and w\brking strength \bf the \bfficers 19 was 10,865 and 9,445 respectively. The revenue expenditure f\br the year 2017-18 was ` 6,172 cr\bre 20. 17...............

Sector:
Taxes and Duties
Chapter 2 Audit Mandate, Products and Impact
(PDF 0.19 MB)

I TD selects cases through Computer Aided Scrutiny Selection (CASS) on the bas is of pre-defined parameters for detailed scrutiny to be done by AO. During scrutiny assessment, AO calls for required information from the assessee and examines them in the light of applicable provisions of the...............

Chapter 7 Integrated Audit of assessments of a Group Company
(PDF 0.17 MB)

despite receipt of huge dividend (more than ` 100 crore per year) in two successive years, the above cases have also escaped scrutiny under CASS selection. The above audit findings are in respect of test checked cases only. Such disproportionate dividend receipts could be pr esent in...............

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30 July 2019
Compliance
Report No.11 of 2019 - Compliance Audit of Union Government, Department of Revenue (Indirect Taxes – Goods and Services Tax)

(Paragraph 2.1.1) Durin\b 2017-18, Government of India (GoI) resorted to devolution of IGST year-end balance to the States as per Finance Commission formula, which is in contravention of the provisions of the Constitution of India and the IGST Act. This also has the impact of dist...............

Sector:
Taxes and Duties
Chapter 1 Implementation of GST
(PDF 1.05 MB)

Report \bo. 11 of \f019 (Indirect Taxes – Goods and Services Tax) 1 Chapter I : Imp\fementation o\b GST This chapter \bives a\f overview of the features of t he Goods a\fd Services Tax (GST) i\fcludi\f\b GST retur\fs mecha\fism a\fd the statu s of ...

Chapter 4 Compliance Audit of GST
(PDF 0.35 MB)

( Appen\bix-VI) a\fd i\fcluded i\f this report, i\fvolvi\f\b a mo\fey value of ` 107.39 crore as detailed below : - (` `` ` in crore) Issue noticed Commissionerates invo\fved No. o\b cases Amount o\b audit objection Carry forward of excess Ce\fvat bala\fce 6 6 2.58 Irre\bular availi\f\b of...............

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26 July 2019
Compliance Performance
Rajasthan
Report No.3 of 2019 - Public Sector Undertakings, Government of Rajasthan

During the joint inspection conducted (22 February 2018) along with staff of the ACOS Ajmer City, we noticed that 52.80 MT (1056 bundles) GI stay wire of two types (7/10 mm and 7/8 mm) were mixed and dumped at six locations of the stores in open whereas the stock register reflected nil...............

Sector:
Transport & Infrastructure |
Power & Energy |
Industry and Commerce
Chapter 2 Performance Audit relating to Power Sector Undertakings
(PDF 17.84 MB)

During the joint inspection conducted (22 February 2018) along with staff of the ACOS Ajmer City, we noticed that 52.80 MT (1056 bundles) GI stay wire of two types (7/10 mm and 7/8 mm) were mixed and dumped at six locations of the stores in open whereas the stock register reflected nil...............

Download Full Report (PDF 73.14 MB)