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Page 26 of 123, showing 10 records out of 1,225 total

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

37 1.10 Debt Management 41 1.11 Fiscal Imbalances 43 1.12 Follow up 45 1.13 Conclusion and Recommendations 45 Chapter II FINANCIAL MANAGEMENT AND BUDGETARY CONTROL 2.1 Introduction 47 2.2 Summary of Appropriation Accounts 48 2.3 Financial Accountability and Budget Management 48 2.4 Review of............

Sector:
Finance
Appendices
(PDF 2.36 MB)

As prescribed in the Act, the State Government was required to lay the following statements of fiscal policy along with the budget before the Legislature: a) The Medium Term Fiscal Policy Statement (MTFPS) b) The Fiscal Policy Strategy Statement Keeping in view the fiscal targets laid down 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)

The introduction of GST in India was first announced in the Union Bud\be t 2006-07. Since then the Empowered Committee of Ministers had worked on prep arin\b the back \bround material for GST and the draft GST Acts. Im plementation of GST finally materialised with the Parliament passin\b th e............

Sector:
Taxes and Duties
Appendix
(PDF 0.25 MB)

APPENDICES Report \bo. 11 of \f019 (Indirect Taxes – Goods and Services Tax) 109 Appendix-I : GST rates on goods and services (Re\berence : Paragraph 1.6.2 (b)) GST rates on goo\bs S\fab Indicative items 0 per ce\ft Food \brai\fs, Cereals, Milk,...

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

1.1-1.2 7-8 Disinvestment, restructuring and privatisation of 1.3 8 Power Sector Undertakings Investment in Power Sector Undertakings 1.4 8-9 Budgetary Support to Power Sector Undertakings 1.5 9-10 Reconciliation with Finance Accounts of 1.6 11 Government of Rajasthan Submission of............

Sector:
Transport & Infrastructure |
Power & Energy |
Industry and Commerce
Chapter 4 Functioning of State Public Sector Undertakings (Other than Power Sector)
(PDF 8.54 MB)

I Budgetary Support to State PSUs (other than Power Sector) 4.6 The Government of Rajasthan (GoR) provides financial support to State PSUs in various forms through annual budget. The summarised details of budgetary outgo towards equity, loans, grants/ subsidies, loans written off and loans............

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17 July 2019
Financial
Rajasthan
Report No.2 of 2019 - State Finances, Government of Rajasthan

Investment 34 1.10 Assets and Liabilities 41 1.11 Fiscal Imbalances 49 1.12 Debt Management 53 1.13 Follow -up 54 Chapter II FINANCIAL MANAGEMENT AND BUDGETARY CONTROL 2.1 Introduction 55 2.2 Summary of Appropriation Accounts 55 2.3 Financial A ccountability and Budget M anagement 56 2.4 Review of............

Sector:
Taxes and Duties |
Finance
Appendices
(PDF 1.5 MB)

Appendices Report on State Finances 98 for the year ended 31 March 2018 Appendix 1.6 (Refer Paragraph 1. 2.2 ; page 7) Actuals vis -à-vis Budget Estimates and Revised Estimates 201 7-18 (` in crore) Budget estimates Revised estimates Actuals Increase/ Decrease ( -) Increase/ Decrease ( -) (In............

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11 July 2019
Compliance Performance
West Bengal
Report No.5 of 2018 - Performance Audit of Pollution by Industries in West Bengal, Government of West Bengal

This Standalone Audit Report on Economic Sector for the year ended March 2017 has been prepared for submission to the Governor of West Bengal under Article 151 of the Constitution of India. This Report contains significant issues arising out of the...

Sector:
Environment and Sustainable Development |
Finance
Chapter 2 Prevention of Industrial Pollution of Report No.5 of 2018 – Performance Audit of Pollution by Industries in West Bengal, Government of West Bengal
(PDF 0.12 MB)

Glossary of abbreviations 5 Chapter 2 Prevention of Industrial Pollution Audit Report (Economic Sector) for the year ended 31 March 2017 6 5 Chapter 2: Prevention of Industrial Pollution The enhanced pace of developmental activities and rapid...

Chapter 3 Control of Industrial Pollution of Report No.5 of 2018 – Performance Audit of Pollution by Industries in West Bengal, Government of West Bengal
(PDF 0.4 MB)

Glossary of abbreviations 7 Chapter 3 Control of Industrial Pollution Audit Report (Economic Sector) for the year ended 31 March 2017 8 19 Chapter 3: Control of Industrial Pollution Various pollution control measures are required to be taken up by...

Chapter 4 Monitoring of Industrial Pollution of Report No.5 of 2018 – Performance Audit of Pollution by Industries in West Bengal, Government of West Bengal
(PDF 0.23 MB)

Glossary of abbreviations 9 Chapter 4 Monitoring of Industrial Pollution Audit Report (Economic Sector) for the year ended 31 March 2017 10 35 Chapter 4: Monitoring of Industrial Pollution Monitoring of industrial pollution encompasses monitoring by ...

Chapter 5 Conclusion of Report No.5 of 2018 – Performance Audit of Pollution by Industries in West Bengal, Government of West Bengal
(PDF 0.11 MB)

Glossary of abbreviations 11 Chapter 5 Conclusion Audit Report (Economic Sector) for the year ended 31 March 2017 12 45 Chapter 5: Conclusion Industrialization has made immense positive contributions to human life by improving the quality and...

Chapter 1 Introduction of Economic Sector of Report No.5 of 2018 – Performance Audit of Pollution by Industries in West Bengal, Government of West Bengal
(PDF 0.17 MB)

Chapter 1 Introduction Audit Report (Economic Sector) for the year ended 31 March 2017 4 1 Chapter 1: Introduction 1.1 Pollution by Industries in West Bengal The United Nations Environment Program (UNEP) 7 defi nes pollution as introduction of...

Glossary of Report No.5 of 2018 – Performance Audit of Pollution by Industries in West Bengal, Government of West Bengal
(PDF 0.08 MB)

55 Glossary Glossary Abbreviation Full Form AAQM Ambient Air Quality Monitoring AAQMS Ambient Air Quality Monitoring Stations AQMT Air Quality Management Team BCIL Belda Chemical Industries Limited BOD Biological Oxygen Demand CAAQMS Continuous...

Executive Summary of Report No.5 of 2018 – Performance Audit of Pollution by Industries in West Bengal, Government of West Bengal
(PDF 0.12 MB)

Executive summary Chapter 1: Introduction The World Health Organisation estimated in 2012 that 23 per cent of all deaths worldwide i.e. 12.6 million people was due to environmental causes, which included pollution in all forms. The United Nations...

Index of Report No.5 of 2018 – Performance Audit of Pollution by Industries in West Bengal, Government of West Bengal
(PDF 0.07 MB)

SUBJECTReference to Paragraph (s) Page (s) Preface iii Executive Summary v-viii Chapter 1: : Introduction Industrial Pollution in West Bengal 1.1 1-2 Organisational Set Up 1.2 2 Audit Objectives 1.3 3 Audit Criteria 1.4 3 Scope, methodology and...

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11 July 2019
Compliance Performance
West Bengal
Report No.4 of 2018 - Economic Sector, Government of West Bengal

Further, RE Policy (Para 10.2) stipulated that the budgetary allocation was to be done in such a way that separate fund reserves were created and kept for different RE technologies. However, it was observed that: No separate fund was created for different projects of RE technologies. Out............

Sector:
Finance
Chapter 3 Compliance Audit
(PDF 0.96 MB)

Glossary of abbreviations 7 Chapter 3 Compliance Audit Audit Report (Economic Sector) for the year ended 31 March 2017 8 35 Chapter 3: Compliance Audit PUBLIC WORKS DEPARTMENT 3.1 Detailed Audit on “Adherence to Quality Control norms in Road Works ...

Overview
(PDF 0.76 MB)

Overview v OVERVIEW This Report covers matters arising out of audit of State Government Departments and Autonomous Bodies under the Economic Sector. There are 67 Departments at the Secretariat level headed by Addition al Chief Secretaries/Principal...

Chapter 2 Performance Audit
(PDF 0.81 MB)

Further, RE Policy (Para 10.2) stipulated that the budgetary allocation was to be done in such a way that separate fund reserves were created and kept for different RE technologies. However, it was observed that: No separate fund was created for different projects of RE technologies. Out............

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11 July 2019
Compliance Performance
West Bengal
Report No.3 of 2018 - Revenue Sector, Government of West Bengal

audit plan is prepared on the basis of risk analysis which includes critical issues in government reve\ nues and tax administration i .e ., (i) budget speech, (ii) white paper on state finances, (iii) Reports of the Finance Commission (State and Central), (iv) recommendations of the Taxation............

Sector:
Taxes and Duties
Chapter 4 Motor Vehicles Tax of Report No.3 of 2018 - Revenue Sector, Government of West Bengal
(PDF 0.18 MB)

Chapter IV : Motor Vehicles Tax 69 CHAPTER IV MOTOR VEHICLES TAX 4.1 Tax administration The receipts from the Transport Department are regulated under the provisions of the Central and the State Motor Vehicle Acts and Rules made thereunder and are...

Chapter 7 Other Tax Receipts of Report No.3 of 2018 - Revenue Sector, Government of West Bengal
(PDF 0.54 MB)

Chapter VII : Other Tax Receipts 111 CHAPTER VII OTHER TAX RECEIPTS 7.1 Tax administration This chapter consists of receipts from Electricity Duty, Excise Duty and Profession Tax. The tax administration is governed by Acts and Rules framed...

Appendices of Report No.3 of 2018 - Revenue Sector, Government of West Bengal
(PDF 0.05 MB)

6.04 Total 31,222.24 32,808.49 39,783.62 35,830.56 45,413.95 39,411.98 46,496.81 42,492.08 50,773.51 45,466.46 (+) 7.00 Source: Finance Accounts and Budget Publications of the Government of West Bengal. Appendix-II (Ref. Para 1.1.2) Details of non-tax revenue raised (` in crore) Sl. No.Head of............

Glossary of Abbreviations of Report No.3 of 2018 - Revenue Sector, Government of West Bengal
(PDF 0.08 MB)

Accountant General ARA Additional Registrar of Assurance ARAI Automotive Research Association of India ARTO Additional Regional Transport Officer BE Budget Estimates BED Act Bengal Electricity Duty Act BL&LRO Block Land and Land Reforms Officer BoBS Bon-o-Bhumisanskar Sthayee Samity BPDR Act............

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11 July 2019
Compliance Performance
West Bengal
Report No.2 of 2018 - Public Sector Undertakings, Government of West Bengal

•Special Financial Support- State Government provides budgetary support by way of grants and subsidies to the PSUs as and when required. •Guarantees- State Government also guarantees the repayment of loans with interest availed by the PSUs from Financial Institutions. 1.4 Investment in State............

Sector:
General Sector Ministries and Constitutional Bodies
Chapter 3 Compliance Audit of Report No.2 of 2018 - Public Sector Undertakings, Government of West Bengal
(PDF 0.41 MB)

This had made it difficult to assess the requirements of different departments for preparation of sales budget. The reply was not tenable since the nature of printing jobs undertaken by both PSUs were predominantly repetitive. They comprised of textbooks, cause lists, holograms, lottery............

Annexures of Report No.2 of 2018 - Public Sector Undertakings, Government of West Bengal
(PDF 0.29 MB)

No. Name of PSU Year upto which Accounts fi nalised Paid up capital as per latest fi nalised accounts Investment made by Government during the years for which ac- counts are in arrears (year-wise) Year Equity LoansGrants and SubsidyTotal (1) (2) (3) (4) (5a) (5b) (5c) (5d) (5e) A. Working............

Glossary of Abbreviations of Report No.2 of 2018 - Public Sector Undertakings, Government of West Bengal
(PDF 0.06 MB)

Annexures 157 Glossary of Abbreviations Sl. No. Abbreviation Description 1 ACQ Annual Contracted Quantity 2 AEL Adani Enterprise Limited 3 AETC Automobile Emission Testing Centre 4 AG Accountant General 5 ATN Action Taken Notes 6 BEL Britania...

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02 July 2019
Compliance Performance
Maharashtra
Report No.1 of 2019 - General and Social Sector, Government of Maharashtra

MDD was not able to maximise the utilisation of the budgetary grants due to non-receipt of proposals on time from the implement ing agencies. Utilisation certificates for ` 70.12 crore released by MDD during 2008-17 was pend ing as of September 2018 from the grantee institutions ove r a period............

Sector:
General Sector Ministries and Constitutional Bodies
Chapter 2 Performance Audits
(PDF 2.2 MB)

MDD did not spend entire budgetary grants due to no n-receipt of timely proposals from the implementing agencies. Utilisation certificates for ` `` ` 70.12 crore were pending from the grantee institut ions over a period of more than 10 years. The Schemes implemented catered largely to the............

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11 July 2019
Compliance Performance
West Bengal
Report No.6 of 2018 - General and Social Sector, Government of West Bengal

1.2 Profile of the General and Social Sector and audit jurisdictionAs per the Budget Publication, the Government of West Bengal releases 67 grants related to its various departments every year. The office of the Principal Accountant General (General & Social Sector Audit), West Bengal, is............

Sector:
General Sector Ministries and Constitutional Bodies
Appendices
(PDF 5.55 MB)

125 Appendix 1.1 (Refer paragraph 1.2, page 1) Audit jurisdiction of Pr. AG (General & Social Sector Audit), West Bengal Departments Autonomous Bodies 1 1 Backward Classes Welfare Under Section 19 (2) 2 Civil Defence Human Rights Commission 3 Child...

Overview
(PDF 0.09 MB)

vii Overview This Report of the Comptroller and Auditor General of India relates to matters arising from performance audit of selected programmes/ activities and Government organisations and compliance audit of Government Departments, their...

Chapter 3 Compliance Audit
(PDF 1.07 MB)

363.14 490.25 552.68 903.19 Accumulated surplus 46.51 334.20 759.02 845.31 963.00 1,442.82 Source: Annual Accounts of DSDA Non-preparation of annual budget : According to Section 110 of the WBTCP Act read with Development Authority Rules, DSDA was to submit budget to the State Government for the............

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