Audit Reports

The Commissioner of Taxes (CT) is the Head of the Department and responsible for administration of al l taxation measures and for general control and supervision over the zonal and unit offices and the staff engaged in collection of taxes and to guard against evasion of taxes. He is also the.........

the records relating to the destruction revealed that out of the total volume allowed for d estruction, IMFL totalled 50,706.81 LPL 4 pertaining to General, Luxury, Premium and Classic Premium brands and as claimed by the licencee the stock was lying idle for various periods falling between June.........

of Vehicle Permit Valid upto Permit Fee realisable Renewal Fee for National Permit Composite fee for Arunachal Pradesh/ Nagaland Composite fee for Meghalaya Total fee No. of year outstanding Outstanding total fee realisable From To 1. AS-01/DC 2259 10 12.1.2011 31.7.2012 1.8.2012 31.7.2015 500.........

ABLE O CON TE NTS PARTICULARS PARAGRAPH PAGE Preface v Overview vii CHAPTER-I : GENERAL Trend of Revenue Receipts 1.1 1 Analysis of arrears of revenue 1.2 4 Arrears in assessments 1.3 5 Evasion of tax detected by the Department.........

(Paragraph 1.9.1) OVERVIEW I. GENERAL This Report contains 38 draft paragraphs relating t o non/short levy of taxes/duties/royalty, interest and penalty etc., lo ss of revenue, irregular exemption, unfruitful expenditure and other irregul arities. It also contains a Performance Audit on.........

not furnished any details of expenditure and the outline of research and development carried out in the course of carrying o n of its business – A general claim that the company has carried on research and development is not sufficient to allow the expenditure. 2012 (6) TMI 620 Punjab and.........

Section -A: Revenue 7998.27 I – Revenue receipts 8280.10 7267.29 I-Revenue expenditure- 5065.34 2317.23 7382.57 516.83 -Tax revenue 550.44 2751.13 General Service s- 2935.89 14.91 2950.80 183.73 -Non-tax revenue 149.48 2028.06 Social Services of which 1130.47 843.13 1973.60 1526.89 -State’s.........

The details ar e shown in Appendix 1.1 . Audit Report on Social and General Sectors for the year ended 31 March 2016 2 1.1.1 Planning and conduct of Audit Compliance audit is conducted in accordance with an nual audit plan. The auditee units are selected on the basis of risk ass essment..........

2.1 The data of Statistical Reports of Sample Registration System (SRS) 2013 and 2014 of Office of the Registrar General of India shows the following position5: IMR - Against the target for reduction of IMR to 27 per 1,000 live births by 2015, as per MDG, the IMR was 39 deaths per 1,000 live.........

25 of 2017 In Gujarat, the Biosafety Cabinet3 for Microbiology laboratory worth X 4.00 lakh was lying idle since October 2013 at the General Hospital4, Godhra. CDMO/Godhra stated (July 2016) that due to non-availability of space, the machine was not put to use. Similarly, two ultrasound.........

data on inen-in-position (i) Community Health Centre IPHS provides for deployment of one Obstetrician/Gynaecologist, Paediatrician, Physician and General Surgeon each at CHC. Audit noticed that the men-in-position was abnormally high in 462 cases in 370 CHCs during 2015-16, as given in.........

essential for Reproductive and Child Care and their impact on the delivery of health services are discussed below: In Gujarat, out of three selected General Hospitals5 (GHs) where OTs were functional, pre-operative and post-operative rooms were not available in GH, 5 Equivalent to a DH..........

The reply is unacceptable as it is inconsistent with the operational guidelines. 2.6 Outstanding Utilization Certificates (UCs) The General Financial Rules stipulate that Utilization Certificate should be submitted within twelve months of the closure of the financial year by the concerned.........

In the selected CHC s of 27 States, the average shortfall of five types of Specialists (General Sur geon, General Physician, Obstetrician/Gynaecologist, Paediatrician and Anaes thetist) ranged between 77 to 87 per cent. In selected 236 CHCs in 24 States/UT, only 1,303 nurses were posted against.........

3 Source: Statistical Report 2014 of Sample Registration System of Office of the Registrar General and Census Commissioner, India. 4 The Maternal Mortality Ratio is the number of women who die from any cause related to or aggravated by pregnancy or its management (excluding accidental or.........

The State/ UT wise position of outstanding advances, both under C apital and General head, is reviewed by GoI in the Quarterly Review Meeting of the Financial Controllers of State Implementing Societies. The la st such meeting was held in November 2015 wherein the status of outstanding advances.........

District Board of Education DEE Directorate Elementary Education DEEP District Elementary Education Plan DEO District Education Officer DG Director General DIET District Institute of Education and Training DISE District Information System for Education DLMC District Level Monitoring Committee.........

Audits are co nducted on behalf of the Comptroller and Auditor General (C&AG) as per the A uditing Standards approved by him. These standards prescribe the norm s which the auditors are expected to follow in conduct of audit and require reporting on individual cases of non-compliance and abuse,.........