Audit Reports

of sales tax deferment sanctioned to industrial unit s in Andhra Pradesh State 2.4 14 Input tax cred it 2.5 19 Le vy o f penalty 2.6 22 VAT on works contracts 2.7 23 Tax on interstate sales 2.8 25 Non -levy / short levy o f tax on transfer of right to use goods 2.9 26 Non -levy of tax due to............

FINANCIAL MANAGEMENT AND BUDGETARY CONTROL Introduction 2.1 57 Audit of Appropriation Accounts for the current year 2.2 57 Reconciliation of Departmental figures 2.3 65 Personal Deposit Accounts 2.4 68 Outcome of review of selected Grant 2.5 69 Significant Findings 2.6 73 CHAPTER-III............

Departme\bt Implemen\ba\bion of Economic Suppor\b Schemes for Scheduled Tribes 3.2 74 Table of Con\ben\bs Page ii Reference to Paragraph Page Home Department (State Disaster Response and Fire Services) Follow-up on Performance Audit of Functioning of State Disaster Response and Fire Services............

of turnover as detailed below: 2.6.1 Under Section 2(30) of the GVAT Act, tax is leviable on taxable turnover of sales in relation to works contracts on the amount of sale (deemed sale) remaining after deducting therefrom the charges towards labour, service and other like charges.............

of Economic Sector Introduction 1.1 1 Authority for Audit 1.2 1 About this Report 1.3 2 Planning and Conduct of Audit 1.4 2 Response of Government Departments 1.5 3-4 Expenditure by Departments in Economic Sector Grants 1.6 4-5 Significant audit findings 1.7 6-9 Chapter - II Performance Audit............

1.2 5 Arrears in assessments 1.3 5 Evasion of tax detected by the D epartment 1.4 6 Pendency of refund cases 1.5 7 Response of the Government/ Departments to Audit 1.6 7 Analysis of the mechanism for dealing with the issues raised by Audit in Transport Department 1.7 10 Audit planning 1.8............

( Economic and Revenue Sector Audit ), Rajasthan 1.4 2 Planning and condu ct of audit 1.5 3 Significant aud it observations 1.6 3 Response of the Departments to Performance Audit /Compliance Aud it Pa ragrap hs 1.7 9 Fol low-up on Audit Reports 1.8 9 C hapter II Performa nce A udit Environment............

However, provision for use of fly ash bricks would be made in the contracts. 2.3.13 Enforcing regulations 2.3.13.1 Unauthorized construction of buildings by institutes Five institutes 77 applied for regularization of unauthorized buildings constructed in their campuses under GOP, DH&UD’s............

During the period from 2012 -13 to 2015 -16, KREIS made payments towards works contracts worth ` 1,4 25.30 crore to v arious dealers. Cross –check of such payments (May 2017) by Audit with the returns file d by the dealers revealed short /non -declaration of turnover in the returns filed in............

3.2.3 Awarding of contracts The irregularities in contract management like awarding of works to single bidders and splitting of works are discussed below: 3.2.3.1 Awarding of work to single tenderer CVC guidelines (April 2008) stipulated that if single tender was received in the fir st call, it............