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Page 29 of 99, showing 10 records out of 988 total

02 August 2019
Compliance Performance
Sikkim
Audit Report on Economic, Revenue & General Sectors 2017-18 Sikkim

Audit scrutiny revealed (March 2018) that:  though the work was scheduled to be completed withi n a period of 18 months (August 2009), the work was incomplete as of March 2018 42, even after more than eight years of scheduled completion date (August 2009) due to fail ure of the RBD to closely...........................

Sector:
Finance
Chapter 1 Economic Sector of Report No.2 of 2019 - Economic, Revenue & General Sector, Government of Sikkim
(PDF 2.23 MB)

Audit scrutiny revealed (March 2018) that:  though the work was scheduled to be completed withi n a period of 18 months (August 2009), the work was incomplete as of March 2018 42, even after more than eight years of scheduled completion date (August 2009) due to fail ure of the RBD to closely...........................

Chapter 2 Economic Sector (Public Sector Undertakings) of Report No.2 of 2019 - Economic, Revenue & General Sector, Government of Sikkim
(PDF 0.39 MB)

Three out of four PSUs mentioned above were under closure (April 2011 ) whereas the Statutory Corporation was under liquidation proceedings (October 2016) un der the order of the Government. The Government Companies in Sikkim are registered under the Registration of Companies Act, 1961 while...........................

Chapter 4 General Sector of Report No.2 of 2019 - Economic, Revenue & General Sector, Government of Sikkim
(PDF 1.71 MB)

that out of ` 80 crore recommended by TFC, GoI released only ` 60 crore due to non-submission of Completion Certificate of the project within the scheduled date (March 2015) as the project remained incomplete for more than three years as on December 2018. Audit further observed that 165 HSs...........................

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26 July 2019
Compliance
Assam
Report No.1 of 2019 - State Finances, Government of Assam

Special Plan Schemes * 56.15 Information and Broadcasting 52.79 1186.24 Grants for Central and Centrally Sponsored Plan Schemes * 770.56 Welfare of Scheduled Caste, Scheduled Tribes and Other Backward Classes. 642.52 NA Grants for Centrally Sponsored Scheme 11600.11 87.49 Labour and Labour...........................

Sector:
Finance
Chapter 1 Finances of the State Government
(PDF 0.83 MB)

State Textile Corporation Ltd., (Investment: ` 4.78 crore; accumulated loss: ` 22.94 crore) and Assam State Development Corporation for Schedul ed Caste Ltd., (Investment: ` 4.88 crore; accumulated loss: ` 23.74 crore). Accountant General (A&E), Assam requested (June 201 8 and September 2018)...........................

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20 July 2019
Compliance
Tamil Nadu
Report No.1 of 2019 - State Finance, Government of Tamil Nadu

As on 31 March 2018, 134 projects wherein Government had in vested ` 1,276.27 crore remained incomplete beyond their scheduled completion date. (Paragraph 1.8.2) Executive Summary xi Investment and return Investments: Government invested ` 33,579 crore (up to March 2018) in the share capital of...........................

Sector:
Finance
Appendices
(PDF 0.91 MB)

135.63 6,757.20 Non -Plan grants .. 3,586.85 Welfare of Scheduled Castes, Scheduled Tribes and Other Backward Classes 2,154.81 1,442.16 3,596.97 10,550.35 Grants for State Plan Schemes .. 463.42 Labour and Labour Welfare 539.87 38.71 578.58 13,424.22 Social Welfare and Nutrition 10,760.75 616.00...........................

Chapter 1 Finance of the State Government
(PDF 0.67 MB)

79 1,393.16 1,573.74 396.40 1,144.84 Buildings 55 142.82 142.82 120.45 131.4 3 Total 134 1,535.98 1,716.56 516.85 1,276.27 * Only those projects scheduled to be completed before 31 March 201 8 were included ** Indicates the revised total cost of the projects as per the last revision by the S...........................

Chapter 3 Financial Reporting
(PDF 0.34 MB)

 The closing balance included ` 14.60 crore released by GoTN to TNSCB between June 2008 and March 2011 towards three schemes 3 for construction/improvement of slum tenements. The unutilised balance of ` 14.60 crore, out of the total release of ` 17.93 crore for three schemes, remained in...........................

Chapter 2 Financial Management and Budgetary Control
(PDF 0.32 MB)

- Controlled by Director of Rural Development 194.78 0.00 194.78 3 Pradhan Mantri Awaas Yojana (Gramin) - State Additional Share for Roofing Cost for Scheduled Castes, Under Tribal Sub Plan and for Other Backward Classes 881.69 150.11 731.58 Non -identification/ delay in identification of...........................

Executive Summary
(PDF 0.26 MB)

As on 31 March 2018, 134 projects wherein Government had in vested ` 1,276.27 crore remained incomplete beyond their scheduled completion date. (Paragraph 1.8.2) Executive Summary xi Investment and return Investments: Government invested ` 33,579 crore (up to March 2018) in the share capital of...........................

Index
(PDF 0.19 MB)

i TABLE OF CONTENTS Paragraph Page Preface v Executive Summary vii CHAPTER I - FINANCES OF THE STATE GOVERNMENT Profile of Tamil Nadu 1 Gross State Domestic Product 1 Introduction 1.1 1 Resources of the State 1.2 6 Revenue receipts 1.3 8 Capital...

Preface
(PDF 0.08 MB)

v P R E F A C E 1 This Report has been prepared for submission to the Governor of Tamil Nadu under Article 151 of the Constitution. 2 Chapters I and II of this Report contain audit observations on matters arising from examination of the Finance...

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

on education, arts, sports and culture (₹ 847 crore); other social services (₹ 341 crore); major irrigation ( ₹ 272 crore); and welfare of scheduled castes, scheduled tribes, other backward classes and minorities (₹ 274 crore). 1.1.3.4 Deficits/surpluses Against the projected revenue...........................

Sector:
Finance
Appendices
(PDF 2.36 MB)

Development 11,876.33 7,674.64 3,120.65 10,795.29 Information and Broadcasting 119.25 138.93 0.00 138.93 Non -Plan grants 3,192.93 0.00 Welfare of Scheduled Castes, Scheduled Tribes and Other Backward Classes 3,248.82 2,584.43 926.23 3,510.66 Grants for State Plan schemes 8,505.95 0.00 Labour...........................

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30 July 2019
Compliance
Report No.9 of 2019 - Compliance Audit of Union Government, Department of Revenue - Direct Taxes

The assessee did not pay advance tax wit hin the scheduled dates as required by the Act and hence wa s liable to pay interest amounting to ` 4.01 crore under section 234C. However, it was foun d that while passing order (February 2017) under section 1 54, the system erroneously levied interest...........................

Sector:
Taxes and Duties
Chapter 5 Assessments relating to Agricultural Income
(PDF 0.34 MB)

As per the income st atement for the year 2011-12 furnished by the assessee, the assessee had 60 acres of land against which assessee claimed agricultural income. Howeve r, as per the property details furnished by the assessee, the assessee had only 8.88 acres of land for coffee and 9.17 acres...........................

Chapter 2 Audit Mandate, Products and Impact
(PDF 0.19 MB)

Report No. 9 of 2019 (Direct Taxes) 11 Chapter II: Audit Mandate, Products and Impact 2.1 Authority of the CAG for audit of receipts Article 149 of the Constitution of India provides that the Comptroller and Auditor General of India (CAG) shall...

Chapter 3 Corporation Tax
(PDF 0.28 MB)

The assessee did not pay advance tax wit hin the scheduled dates as required by the Act and hence wa s liable to pay interest amounting to ` 4.01 crore under section 234C. However, it was foun d that while passing order (February 2017) under section 1 54, the system erroneously levied interest...........................

Chapter 4 Income Tax
(PDF 0.25 MB)

However, the deduction under this section is available up to AY 2011-12 only. 4.3.3.1 In Uttar Pradesh, Pr. CIT Ghaziabad charge, AO comp leted the assessment of a firm for AYs 2012-13 and 2013-14 af ter scrutiny in January 2015 and December 2015 determining income of ` 3.22 crore and ` 3.87...........................

Appendices
(PDF 0.12 MB)

Appendices Report No. 9 of 2019 (Direct Taxes) 123 Appendix 2.1 (Reference: Paragraph 2.2.4) State-wise incidence of errors in assessments State Assessments completed in units selected for audit during 2017-18 Assessments checked in audit during...

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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)

15 Tamilnadu, Kerala, Andhra Pradesh, Karnataka, Mah arashtra, Goa, Haryana, Sikkim and Me\bhalaya. Report \bo. 11 of 2019 (Indirect Taxes – Goods and Services Tax) 42 The Board would appoint a Chief Executive Officer ( CEO) for mana\bin\b the business of the company, subject to the...........................

Sector:
Taxes and Duties
Chapter 4 Compliance Audit of GST
(PDF 0.35 MB)

This points to the likelihood of a large number of errors/omissions in the overall population of trans itional credits claimed by the taxpayers. Forty two si\b\fifica\ft observatio\fs relati\f\b to 39 t axpayers i\f 13 Commissio\ferates have bee\f issued to the Mi\fistry ( Appen\bix-VI) a\fd...........................

Chapter 2 Revenue and return filing trends
(PDF 1.73 MB)

Report \bo. 11 of \f019 (Indirect Taxes – Goods and Services Tax) 25 Chapter II : Revenue and return \bi\fing trends This chapter deals with the a\falysis of GST reve\fue of the Gover\fme\ft of I\fdia, accou\fti\f\b of IGST a\fd the retur\f...

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,...

Chapter 3 Planning and Implementation of GST IT Project
(PDF 0.57 MB)

Report \bo. 11 of \f019 (Indirect Taxes – Goods and Services Tax) 41 Chapter III : P\fanning and Imp\fementation o\b GST IT Project This chapter deals with the results of our IT Audit of GSTN coveri\f\b Re\bistratio\f a\fd Payme\ft modules a\fd...

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19 July 2019
Compliance
Uttar Pradesh
Report No.1 of 2019 - Pricing of Production and Sale of Liquor (State Excise Department), Government of Uttar Pradesh

(Paragraph 4. 2.3.1) Short fixation of Minimum Guaranteed Quantity (MGQ) of Country Liquor Short fixation o f MGQ of country liquor during 2011 -18 led to potential revenue loss of ` 3,674.80 crore. (Paragr aph 5.1) Executive Summary vii Non -fixation of MGQ of IMFL and Beer Unlike country...........................

Sector:
Taxes and Duties |
Finance
Chapter 5 Minimum Guaranteed Quantity
(PDF 4.98 MB)

(Paragraph 4. 2.3.1) Short fixation of Minimum Guaranteed Quantity (MGQ) of Country Liquor Short fixation o f MGQ of country liquor during 2011 -18 led to potential revenue loss of ` 3,674.80 crore. (Paragr aph 5.1) Executive Summary vii Non -fixation of MGQ of IMFL and Beer Unlike country...........................

Chapter 1 General
(PDF 0.41 MB)

previous years (excess) 2008 -09 5,040.00 4,720.01 (-) 6.35 16.47 2009 -10 5,176.45 5,666.06 (+) 9.46 16.73 2010 -11 6,763.23 6,723.49 (-) 0.59 16.26 2011 -12 8,124.08 8,139.20 (+) 0.19 15.47 2012 -13 10,068.28 9,782.49 (-) 2.84 20.19 2013 -14 12,084.00 11,643.84 (-) 3.64 19.03 2014 -15 14,500.00...........................

Preface
(PDF 0.19 MB)

iii Preface Thi s Report of the Comptroller and Auditor General of India for the year ended 31 March 2018 contains the results of Audit of ‘Pricing of Production and Sale of Liquor’. It has been prepared for submission to the Governor of Uttar...

Chapter 4 Pricing of Liquor
(PDF 0.59 MB)

07 9.76 2009 -10 1.82 186.82 159.57 27.25 2010 -11 0.98 104.65 89.74 14.91 2011 -12 2.57 328.78 257.36 71.42 2012 -13 1.89 277.62 193.44 84.18 2013 -14 0.94 201.86 150.02 51.84 2014 -15 1.26 275.06 197.42 77.64 2015 -16 1.30 292.65 214.37 78.28 2016 -17 2.90 671.37 497.56 173.81 2017 -18 4.03...........................

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19 July 2019
Compliance
Uttar Pradesh
Report No.4 of 2018 - Economic and Revenue Sectors, Government of Uttar Pradesh

No SAR placed in legislature since established (2003 -04) 2003 -04 2004 -05 2005 -06 2006 -07 2007 -08 2008 -09 2009 -10 2010 -11 2011 -12 2012 -13 2013 -14 2014 -15 2015 -16 19 October 2006 5 October 2007 5 October 2007 3 October 2008 17 August 2009 15 August 2010 26 May 2011 08 June 2012 24...........................

Sector:
Taxes and Duties |
Finance
Chapter 2 Compliance Audit
(PDF 0.27 MB)

through the scheme  Audit observed that except for the period of implementation of the scheme (2012 -13 to 2015 -16 ) UPSGVB was in losses during 2011 -12 and 2016 -17, as is evident from the Table - 2.2. Table - 2.2 Statement showing year -wise profit/loss of UPSGVB (` in crore) Sl. No............................

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

was to be invested in Central Government dated Securities, Auctioned Treasury Bills and Interest earning deposits and certificates of deposits with scheduled Commercial banks. However, subse quent upon issue of these guidelines, no investment was made from this fund . During 201 7-18, GoI and...........................

Sector:
Taxes and Duties |
Finance
Chapter 1 Finances of the State Government
(PDF 1.46 MB)

was to be invested in Central Government dated Securities, Auctioned Treasury Bills and Interest earning deposits and certificates of deposits with scheduled Commercial banks. However, subse quent upon issue of these guidelines, no investment was made from this fund . During 201 7-18, GoI and...........................

Chapter 2 Financial Management and Budgetary Control
(PDF 0.89 MB)

29 -Urban Plan and Regional Development , 48- Power and 51 - Special Component Plan for Welfare of Scheduled Castes . Source: Appropriation Accounts 1 Only ` 7,000. 2 Only ` 6,000 3 Only ` 1,000. Financial Management and Budgetary Control Report on State Finances 56 for the year ended 31...........................

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17 July 2019
Compliance Performance
Rajasthan
Report No.1 of 2019 - Revenue Sector, Government of Rajasthan

where lease has been granted under some Government notification to landless labourers or members of scheduled c astes/ scheduled tribes , or where there was already a school, dispensary or other public utility exists on the land. However, the State Government did not frame the policy............................

Sector:
Taxes and Duties
Chapter 5 Stamp Duty And Registration Fee
(PDF 1.09 MB)

Surcharge is also chargeable on SD with effect from 9 Ma rch 2011. 5.2 Results of audit There are 547 auditable units 1 in the Registration and Stamps Department, 17,28,017 instruments were registered during 2017 -18 therewith. Out of these, 167 units were selected for test check in which...........................

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