Audit Reports

O VERVIEW vii OVERVIEW Chapter-I Introduction This Report of the Comptroller and Auditor General of India (C&AG) relates to matters arising from Compliance Audits and test Audit of tr ansactions of various Departments of the Government of Arunachal...

A PPENDICES 103 Appendix-2.1 (Reference: Paragraph 2.2.6.2) District-wise position of Sports Infrastructure Sch emes/Projects taken up during the Year 2014-15 to 2 018-19 Sl. No Name of the Infrastructure District-Wise Position 1 Total CH EK ES KD...

C HAPTER – VI E CONOMIC S ECTOR (S TATE P UBLIC S ECTOR U NDERTAKINGS ) 89 6.1 Functioning of Public Sector Undertakings 6.1.1 Introduction As of 31 March 2019, there were seven Public Sector Undertakings (PSUs) (all Government Companies) in...

C HAPTER – III E CONOMIC S ECTOR 29 3.1 Introduction This Chapter of the Audit Report for the year ended 31 March 2019 deals with the audit findings of State Government Departments under the Economic Sector. During 2018-19, total budget allocation ...

Appendix 159 Appendix -2.1A Application of different rates of machinery in different DPRs in analysis of Dense Graded Bituminous Macadam and Bituminous Concrete (Reference: Para No. 2.3.1 ) Sl. No. Name machine Basic rate of machinery (MORTH 2001...

Chapter II – Performance Audit 5 Chapter - II Performance Audit PUBLIC WORKS DEPARTMENT 2. Perform ance Audit on Indo -Nepal Border Road Project Executive Summary Government of India (GoI) approved (November 2010) construction of a road along the...

Overview vii Overview This Report of the Comptroller and Auditor General of India on the General and Social Sector for the year ending 31 March 2019 includes one Performance Audit on ‘Indo -Nepal Border Road Project’ and Compliance Audit on ‘...

Introduction Functioning of State Public Sector Undertakings General 1. State Public Sector Undertakings (PSUs) consist of State Government Companies and Statutory Corporations. State PSUs are established to carry out activities of commercial nature ...

CHAPTER -IV: STAMPS AND REGISTRATION FEES 4.1 Tax administration The levy and collection o f Stamp duty and R egistration fees in the State is governed by the Indian Stamp (IS) Act, 1899, the Registration Act, 1908 and the rules framed thereunder as ...

Appendices 59 APPENDIX -I Non -realisation of revenue due to concealment of quantity of consum ed excise material and interest thereon (Reference Para No. 2.3) Types of Excise material Financial Year Unit Consumption as per ITR Consumption as per...

CHAPTER -I: GENERAL 1.1 Introduction This Chapter presents an overview of the trend of revenue receipts of the Government of Uttar Pradesh (GoUP) , and the arrears of revenue, both tax and non -tax, pending collection against the backdrop of the...

CHAPTER -V: MINING RECEIPTS 5.1 Tax administration The levy and collection of receipts from mining activities in the State is governed by the Mines and Minerals (Development and Regulation) (MMDR) Act, 1957, the Mineral Concession Rules, 1960, and...

Chapter-II Performance Audit 7 | P a g e CHAPTER-II PERFORMANCE AUDIT Horticulture Department 2.1 Working of Horticulture Department Performance Audit on 'Working of Horticulture Department' showed deficient planning, weak financial management,...

13 CHAPTER-2 Compliance Audit (Revenue Sector) A. General 2.1 Tax administration 2.1.1 Sales Tax/ Value Added Tax/State Excise The Principal Secretary (Excise and Taxation) admin isters State GST and State Excise at the Government level. The...

99 CHAPTER-5 FUNCTIONING OF STATE PUBLIC SECTOR UNDERTAKINGS (OTHER THAN POWER SECTOR) Introduction 5.1 There were 23 State Public Sector Undertakings (PS Us) as on 31 March 2019 which were related to sectors other than Power Sector. Th ese State...

PART-‘A’ Glossary of Abbreviations AAs Assessing Authorities ACF Assistant Conservator of Forest AD Additional demand AETCs Assistant Excise and Taxation Commissioners ALR Arrears of Land Revenue ATN Action taken notes BBMB Bhakra Beas...

i TABLE OF CONTENTS SUBJECT Reference to Paragraph(s) Page(s) Preface vii Overview ix-xiii PART ‘A’ (Revenue Sector) CHAPTER-1 GENERAL Trend of revenue receipts 1.1 1-5 Analysis of arrears of revenue 1.2 6 Arrears in assessments 1.3 7 Evasion of ...

61 CHAPTER-4 FUNCTIONING OF STATE POWER SECTOR UNDERTAKINGS Introduction 4.1 The Power Sector companies play an important role i n the economy of the State. Power potential of 27,436 MW has been identified in the State, out of which 10,640.57 MW has ...

17 CHAPTER II : COMMERCIAL TAX 2.1 Tax administration Commercial Tax Department is one of the key revenue earning departments in the Government of Chhattisgarh. The Commercial Tax - Goods and Services Tax (GST) Department is responsible for levy and ...

i Paragraph Page Preface iii Chapter -I: Overview About this Report 1.1 1 Trend of revenue receipts 1.2 1 Authority for a udit 1.3 7 Planning and Conduct of audit 1.4 7 Analysis of arrears of revenue 1.5 9 Response of the Government/d epartment s to ...

113 GLOSSARY OF ABBREVIATIONS Abbreviation Full form AA Assessing Authority AAO Assistant Accounts Officer AC Assistant Commissioner ACC Authorised Collection Centre ACCT Assistant Commissioner Commercial Tax ACM Audit Committee Meeting ACTO...

71 Appendix 2.1 (Referred to in paragraph 2.4) (` in lakh) Sl. No. Name of the unit Name of Assesse/TIN Year of case (Month and year of assessment) Name of the items Rate of tax leviable/ levied Turn - over Tax short levied Penalty leviable Nature...

113 CHAPTER -VII: COMPLIANCE AUDIT OBSERVATIONS Chhattisgarh State Industrial Development Corporation Limited 7.1 Short recovery of service charges and lease rent from a Private party The Company did not consider rehabilitation grant as part of...

1 1.1 About this Report This Report of the Comptroller and Auditor General of India (CAG) contains matters arising from Performance A udit of selected programmes /schemes and Compliance A udit of transactions of various Departments of the Government ...

79 CHAPTER -IV: FUNCTIONING OF STATE PUBLIC SECTOR UNDERTAKINGS 4.1 Introduction Public Sector Undertakings (PSUs) are established by Governments to carry out activities of a commercial nature for the development of the State as well as to cater to...

Glossary of terms Terms Basis of Calculation Buoyancy of a parameter Rate of Growth of a parameter/GSDP Growth Rate. Development Expenditure Social Services Expenditure + Economic Services Expenditure Fiscal Deficit Revenue Expenditure + Capital...

Chapter 1 Overview Chapter 1 Overview 1.1 Profile of the State The State of Telangana came into existence on 2 June 2014 consequent to the bifurcation of the erstwhile composite State of Andhra Pradesh. It is the 12 th largest State in the country...

Appendix 1.1 Profile of Telangana (Refer paragraph 1.1, page 1) A General Data Sl. No Particulars Figures 1 Area (source: www.telangana.gov.in) 1,12,077 Sq. km 2 Population - a. 2011 3.51 crore b. 2020 3.76 crore 3 a. Density of Population (as per...