Audit Reports

expenditure in the category “Others” includ ed minor works (maintenance), repair/ purchase of vehi cles, OE, Advertisements, Rent, Rate and Taxes, Scholarship & Stipend, 108 Ambulanc e Services, payments to NGOs who run the health facilities, Machinery and Surgic al Equipment, etc. While..................

candidates, to join the State Government services a fter completion of the course due to the prospect of get ting posted to rural areas. The DHS (MI) further added that the doctors prefer working in corporate hospitals than in Government hospital for better facilities/ package. The Commissioner &..................

57 Chapter – 6 Maternal and Child Care and Cancer Adequacy of healthcare services relating to materna l and infant care and cancer treatment 6.1 Maternal and Child Health Maternal health refers to the health of women..................

of basic facilities li ke non-availability of separate toilets for men and women, disabled friendly toilet and was hbasin, portable drinking water, online registration, crowding and in-adequacy of su itable seating facility, etc. Further, except for Shillong, the registration of patients w as..................

71 Chapter - 7 Evaluation of In-Patient Services thro ugh Outcome Indicators This chapter presents an assessment of the IPD services provided during 2014-19 in the test-checked DHs based..................

4.3 Avoidable payment of penalties and interest charges Five P SUs fa iled to pay advance income tax as per the provisions of Income Tax Act, 1961 due to incorrect estimation of taxable income , coupled with delayed filing of tax returns. This resulted in avoidable payment of penalties and..................

(Paragraph 4.2) Avoidable payment of penalties and interest charge s Five P SUs failed t o pay advance incom e tax as per the provisions of Income Tax Act, 1961 due to incorrect estimation of taxable income , coupled with delayed filing of tax returns. This resulted in avoidable payment of..................

It assumes significance when compared with the conventional Rate of Return (RoR), which is calculated by dividing the Profit After Tax (PAT) by the sum of all such investments counted on historical cost basis. Investment for this purpose included equity, interest free loans, subsidies and grants..................

company’s profitability and the efficiency with which its capital is used and is calculated by dividing company’s earnings before interest and taxes by capital employed. Return on Equity is a measure of performance calculated by dividing net profit after tax by shareholders’ fund. 3.9.1..................

CHAPTER –II COMPLIANCE AUDIT – ECONOMIC SECTOR Chapter II Compliance A udit – Economic Sector Irrigation and Command Area Development Department 2.1 Avoidable exp enditure due to re -tendering of work Lack of technical competence of Department ...

company’s profitability and the efficiency wit h which its capital is used and is calculated by dividing company’s earnings before interest and taxes by capital employed. Return on Equity is a measure of performance calculated by dividing net profit after tax by shareholders’ fund. Return..................

Electricity Regulatory Commission CGP Captive Generating Plant CMD Chairman and Managing Director COD Commercial Operation Date COME Continuous Online Monitoring Equipment Co PU Committee on Public Undertakings CPCB Central Po llution Control Board CSR Corporate Social Responsibility Cumec..................

Chapter II Pages 17 - 38 Value Added Tax, Central Sales Tax and Goods & Service s Tax Chapter II – Value Added Tax, Central Sales Tax and Goods & Services Tax Page 17 2.1 Tax..................

Nature of Receipt Number of outstanding Inspection Reports Number of outstandi ng Audit Observations Money Value Involved 1 Revenue Commercial Taxes 322 4,059 3,071.41 State Excise 80 398 37.99 Land Revenue 233 1,829 731.94 Stamps and Registration Fees 400 2,483 437.59 Endowment 34 317 NA 2..................

2.2.4.8 Retention of amount on account of statutory deductions of tax Rule 30 of Income Tax Rules, stipulates that Income tax deducted at source shall be deposited on the same day if not accompanied by cha llan or within seven days from the end of the month in which the deduction is made...................

Chapter IV Revenue Sector Compliance Audit 45 CHAPTER IV COMPLIANCE AUDIT (Revenue Sector) A. General 4.1 Tax administration 4.1.1 Sales Tax/ Value Added Tax/ Goods and Services Tax Sales Tax/ Value Added Tax/ Goods and Services Tax are administered by..................

BDO, Pargwal General, NBA/ SBM, MGNREGA, 14th FC 15 (Other than JK Bank : 12) 77. BDO, Bhalwal Goods and Services Tax, 13th/ 14th FC, Sampoorna Grameen, Rozgar Yojana (SGRY), CDF, Model Village, MGNREGA, Total Sanitation, Campaign (TSC)/ SBM, Swarnajayanti Gram Swarojgar Yojana (SGSY) 32 (Other..................

(Paragraph: 2.3) Unfruitful expenditure due to non-functional Solar Power Plants Non-settlement of payment of Works Contract Tax (WC T) with the State Taxes Department rendered 128 Solar Power Plants installe d at police establishments non- functional since September 2014 despite incurring e..................

Company’s profitability and the efficiency with which its capital is used and is calculated by dividing Company’s earnings before in terest and taxes by capital employed. Return on Equity (ROE) 37 is a measure of performance calculated by dividing the net profit after tax by shareholders f..................

Transactions Chart: 1.1 Structures of Government Accounts Government finances comprise the following: Source: Based on Budget Manual Revenue Receipts Taxes. Non-Tax Revenue, Grants-in-Aid, Share of Union Taxes Capital Receipts Debt Receipts, Loans and Advances etc. Government Accounts Contingency..................

Audit findings State Government could not achieve budget estimates in respect of Revenue Receipts, State’s Own Tax Revenue, Non Tax Revenue, Revenue E xpenditure, Capital Expenditure and Total Expenditure. (Para 1.1.3) The Buoyancy of RR, State Own Tax Revenue (SOTR) wi th reference to..................

It was noticed that the Revised Estimates for 2018-19 for Own Tax Revenue projection was `11,538 crore, while actual realization was `9,826 crore, resulting in downward variation of `1,712 crore, 15.29 per cent below the original forecast. Similarly, Non-tax Revenue for the year 2018-19 was..................

07 Nil Khadi and Village Industries Board (KVIB) 1-04 04 23.00 Building and Other Construction Workers Welfare Board (BOCWWB) 1-06 06 Nil State Legal Service Authority (SLSA) 1-01 01 12.48 Total 84 Audit Report on State Finances for the year ended 31 March 2019 76 The audit of Ladakh Autonomous..................

a valid TOEFL/IELTS & GRE/GMAT with minimum prescribed sc ores; Admission offer letter (I-20, letter of Admission or equ ivalent), copy of latest Tax Assessment, copy of Bank Pass Book of a Nationalised Bank and Photograph to be scanned and uploaded 2 Spl. Chief Secretary/Prl. Secretary, BC..................

(now Dadra & Na gar Haveli and Daman & Diu Administration) DNH Power Distribution Corporation Limited 4.6 Receipt of remittances through online bill paym ent system The delay in remittances by the online payment proc essing service provider of ` `` ` 94.19 crore for a period ranging..................

Ministry of Home Affairs (Ministry) accorded sancti on of ` 28.21 crore for development works and bulk services (Civil/Electrical) at Group Centre, Central Reserve Police Force (CRPF), Bilaspur, to be execut ed by the CPWD. For power supply, an agreement was signed (December 201 2) between CRPF..................

The Integrated Child Development Services (ICDS) br anch of DP Silvassa, which comes under the Child Development Project Off icer (CDPO), implements the scheme of Supplementary Nutrition Pr ogramme (SNP) for children aged from 6-72 months, “Severely Underweig ht Children (SUC)”, “Pregnant..................

In 2018-19, the net saving was ` 452113 crore. The details of tax and non tax revenues in 2017-18 and 2018-19 are given in Table No. 2 . Table No. 2: Details of tax and non tax revenues (` `` ` in crore) Revenues 2017-18 2018-19 Tax Revenue 1246178 1319011 Non Tax Revenue 441383 486388 Includes..................

of Special Purpose Winding Machine for prototype magnets (SPWM -MWP) 1 at a cost of ` 2.40 crore plus packing and forwarding charges and taxes (payable at different stages for the procurement 2). The Contractor was selected after issuing (October 2008) Expression of Interest against..................

As only online appointments were being allowed from July 20 12 this led to overpayment to the SP. In their Action Taken Note (ATN), Ministry of External Affairs (MEA) informed (April 2017) the Pu blic Account Committee (PAC), of recoveries made from the SP. The Passport Seva scheme was one of..................

3 Wave-1: ` 11.33 crore, Wave-2: ` 1.92 crore and O&M Phase: ` 5.06 crore. 4 10 per cent of Service Cost of ` 12.29 crore. Report No. 2 of 2021 70  Based on the RFP provided by IIT-B, the Vendor subm itted the Bill of Materials (BoM); BoM being the licence requirement mapping to SAP licence..................

None of the new processes were developed. As a resu lt, though the ERP application was launched for online use in Septembe r 2012, the certification for ‘Go-live’ was not issued. 7 Constituted for review and clearance of the deliv erables and recommend for payments against the..................