Audit Reports

20 May 2021

Compliance

Andhra Pradesh

Report No.2 of 2021 - Revenue Sector Government of Andhra Pradesh

This Report of the Comptroller and Auditor General of India for the year ended 31 March 2019 has been prepared for submission to the Governor of Andhra Pradesh under Article 151 of the Constitution of India for being laid before the Legislature of...

Sector:

Taxes and Duties

Appendices and Glossary

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Pages 69- 73 Appendices & Glossary Appendices and Glossary Page 69 Appendix 1.1 (Reference to paragraph 1.9.1, Page 10) Department-wise details of IRs (₹ in crore) Sl. No. Name of the Department Nature of receipts No. of outstanding IRs Number of...

Chapter 3

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Chapter III Pages 31 - 47 State Excise Duties Chapter III –State Excise Duties Page 31 Performance Audit on “Functioning of Prohibition and Excise Department” Introduction Prohibition & Excise (P&E) Department deals with regulation and control ...

Chapter 1

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Chapter I Pages 1 - 15 Overview Chapter I – Overview Page 1 About this Report This Report contains significant findings of audit of receipts of major revenue earning Departments of Government of Andhra Pradesh. Audit has been conducted under the...

Chapter 2

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Chapter II Pages 17 - 29 Value Added Tax, Central Sales Tax and Goods & Services Tax Chapter II – Value Added Tax, Central Sales Tax and Goods & Services Tax Page 17 Tax Administration Commercial Taxes Department is one of the key revenue earning...

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Compliance

Tripura

Report on State Finance for the year ending 31/03/2019

Overview Based on the audited accounts of the Government of Tripura for the year ended 31 March 2019, this Report provides an analytical review of the Annual Accounts of the State Government. The Report is structured in three Chapters. Chapter-I...

Sector:

Finance

Chapter 1

_{(PDF 1.51 MB)}

State Finances Audit Report for the year 2018-19 1 1.1 Profile of the State Tripura is the third smallest State in the North Ea stern Region of India and shares a 53 km border with Bangladesh on three sides - South , West and North (i.e., about 84...

Chapter 2

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State Finances Audit Report for the year 2018-19 53 2.1 Introduction Effective financial management ensures that decisio ns taken at the policy level are implemented successfully at the administrative leve l without wastage or diversion of funds....

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19 March 2021

Compliance Performance

Meghalaya

Report No. 3 of 2020 - Revenue Sector Government of Meghalaya

The Report of the Comptroller and Auditor General of India on Revenue Sector for the year ended 31 March 2019 (Government of Meghalaya) is brought out in six chapters. The Report contains a Performance Audit on “Roll out of GST in...

Sector:

Environment and Sustainable Development |

Finance |

Transport & Infrastructure |

Taxes and Duties

Chapter -II

_{(PDF 0.53 MB)}

CHAPTER – II TAXATION DEPARTMENT 2.1 Tax Administration The Taxation Department is responsible for the administration of taxes on sales, trade, etc. in the State. The collection of tax is governed by the provisions of the Meghalaya Value Added Tax ...

Appendices

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APPENDICES 69 Appendix I (Ref: Para: 2.3.6.4) Statement showing position of dealers migratied from VAT to GST (circle-wise ) Circle Number of dealers registered under VAT upto 30 June 2017 Number of dealers registered with GST from 1 July 2017 to 31 ...

Overview

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OVERVIEW V The Report of the Comptroller and Auditor General of India on Revenue Sector for the year ended 31 March 2019 (Government of Meghala ya) is brought out in six chapters. The Report contains a Performance Audit o n “Roll out of GST in...

Chapter-I

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CHAPTER – I GENERAL 1.1 Trend of Revenue Receipts Revenue Receipts of the State comprise the following:- Tax and non-tax revenues raised by Government of Me ghalaya, State’s share of net proceeds of divisible Union taxes and duties assigned...

Table of Content

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I Table of Contents Para Caption Reference Paragraph Page(s) Preface iii Overview v-ix Chapter I- General Trend of Revenue Receipts 1.1 1 Analysis of Arrears of Revenue 1.2 3 Arrears of VAT Assessments 1.3 4 Evasion of Tax Detected by Department 1.4 ...

Glossary

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Glossary 89 Glossary Chapter I- General ACM Audit Committee Meeting ATN Action Taken Note BE Budget Estimate C&AG Comptroller and Auditor General GoI Government of India GoM Government of Meghalaya IR Inspection Report PAC Public Accounts Committee...

Chapter -V

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CHAPTER – V FOREST & ENVIRONMENT DEPARTMENT 5.1 Tax Administration Meghalaya ranks fourth among the states in terms of percentage of forest cover in the country. The forest and tree cover of the State is 17803 sq.km (79.37 per cent of the total...

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23 March 2021

Financial

Tripura

Report No.1 of 2020 - State Finances, Government of Tripura

Sector:

Finance

Chapter 1 Finances of the State Government

_{(PDF 0.55 MB)}

State Finances Audit Report for the year 2018-19 1 1.1 Profile of the State Tripura is the third smallest State in the North Eastern Region of India and shares a 53 km border with Bangladesh on three sides - South, West and North (i.e., about 84 per ...

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26 March 2021

Performance

Sikkim

Performance Audit Report on Select District Hospitals in Sikkim 2018-19 Sikkim

Sector:

Education, Health & Family Welfare

Preface

_{(PDF 0.02 MB)}

iii PREFACE This Standalone Report of the Comptroller and Auditor General of India containing the results of Performance Audit of Select District Hospitals in Sikkim for the period 2014-19 has been prepared for submission to the Gov ernor of Sikkim...

Chapter IV

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Chapter IV Delivery of Healthcare Services ~ 31 ~ Chapter-IV: Delivery of Healthcare Services Delivery of quality and timely healthcare services - OPD, IPD, ICU, OT, Trauma and emergency and diagnostic services. High-quality healthcare services...

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21 September 2020

Financial

Sikkim

State Finances Audit Report 2018-19 Sikkim

Sector:

Finance

Chapter I

_{(PDF 1.15 MB)}

1 1.1 Profile Sikkim is a sparsely populated State situated in th e Eastern Himalayas. It became a part of the Indian Union on 16 May, 1975. It has a total a rea of 7,096 sq. km which constitutes 0.22 per cent of the total geographical area of...

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03 April 2021

Compliance Performance

Odisha

Report No. 2 of the year 2021- Public Sector Undertakings, Government of Odisha

The report on PSUs for the year ended 31 March, 2019 has been prepared under provisions of section 19A of the C&AG’s (DPC) Act 1971. This report deals with the performance of 82 PSUs consisting of 79 Govt-Companies and 3 statutory...

Sector:

Power & Energy

Chapter III Compliance audit observations of PSUs

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CHAPTER-II CHAPTER – III Compliance Audit Observations (Power Sector PSUs) 3. Compliance Audit Observations (Power Sector PSUs) Important audit findings emerging from test check of transactions of the State power sector PSUs are included in this...

ସରକାରୀ ଉଦ୍ୟୋଗ ପ୍ରତିବେଦନ ମାର୍ଚ୍ଚ ୨୦୧୯ ସମାପ୍ତ ବର୍ଷ ପାଇଁ

_{(PDF 4.87 MB)}

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Chapter I Introduction

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CHAPTER-I INTRODUCTION Introduction Functioning of State Public Sector Undertakings General 1.1State Public Sector Undertakings (PSUs) consist of State Government Companies and Statutory Corporations. State PSUs are esta blished to carry out...

Chapter II Functioning of power sector PSUs

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CHAPTER-II Functioning of Power Sector PSUs Functioning of Power Sector PSUs 2. Introduction 2.1Power sector companies play an important role in the ec onomy of the State. Apart from providing critical infrastructure require d for development of the ...

Overview

_{(PDF 0.31 MB)}

OVERVIEW vii 1. Functioning of State Public Sector Undertakings (Power Sec tor and Non-Power Sector) Audit of Government Companies is governed by Section 139 and 143 of the Companies Act, 2013. The financial statements of Government Companies are...

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03 April 2021

Compliance

Odisha

Report No.5 of 2020 General & Social Sector Audit of Government of Odisha

Sector:

Local Bodies |

Agriculture and Rural Development |

Social Welfare |

Education, Health & Family Welfare

Chapter- II

_{(PDF 1.32 MB)}

Chapter II Compliance Audit 13 Chapter II Compliance Audit Health and Family Welfare Department 2.1 Procurement and distribution of drugs, medical consumables and equipment by Odisha State Medical Corporation Limited 2.1.1 Introduction Odisha State...

ଓଡିଆ ରିପୋର୍ଟ 2018-19

_{(PDF 3.06 MB)}

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Excerpts from Chapter 3: Para 2.2 Implementation of Deen Dayal Upadhyaya Grameen Kaushalya Yojana in the State

_{(PDF 2.03 MB)}

Audit Report (G&S S) for the year ended March 2019 40 Panchayati Raj and Drinking Water Depa rtment 2.2 Implementation of Deen Dayal Upadhyaya Grameen Kaushalya Yojana in the State 2.2.1 Introduction Government of India (GoI) introduced ( September...

ଅଧ୍ୟାୟ - II

_{(PDF 1.59 MB)}

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Appendices

_{(PDF 0.25 MB)}

Appendices 79 Appendix 1.1 (Refer Paragraph 1.2) Statement showing Audit jurisdiction of Accountant General (General and Social Sector Audit), Odisha Sl. No. Departments Autonomous Bodies/ Public Sector Undertakings 1 1. Odia Language Literature and ...

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03 April 2021

Compliance

Odisha

Report No. 1 of the year 2021- Revenue and Economic Sector, Government of Odisha.

This Report of the Comptroller and Auditor General of India for the year ended 31 March 2019 has been prepared for submission to the Governor of Odisha under Article 151 of the Constitution of India for being laid before the Legislature of the...

Sector:

Finance |

Agriculture and Rural Development |

Transport & Infrastructure |

Taxes and Duties

Chapter IV Stamp duty and Registration

_{(PDF 0.74 MB)}

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Appendices

_{(PDF 0.7 MB)}

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Glossary of Abbreviations

_{(PDF 0.13 MB)}

Glossary of Abbreviations 113 Glossary of Abbreviations Sl. No. Abbreviation Description 1 AA Assessing Authority 2 ACSIL Aska Cooperative Sugar Industries Limited 3 AEP Annual Excise Policy 4 AG Accountant General 5 AoR Analysis of Rates 6 ARCS...

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_{(PDF 2.64 MB)}

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03 April 2021

Compliance

Report No 1 of the year 2021-(Revenue and Economic Sector) Government of Odisha

Sector:

Finance |

Agriculture and Rural Development |

Transport & Infrastructure |

Taxes and Duties

Part A Chapter IV: STAMP DUTY AND REGISTRATION FEE

_{(PDF 0.74 MB)}

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ରାଜସ୍ୱ କ୍ଷେତ୍ର ଏବଂ ଆର୍ଥିକ କ୍ଷେତ୍ର ପ୍ରତିବେଦନ (ମାର୍ଚ୍ଚ 2019 ରେ ସମାପ୍ତ ବର୍ଷ ପାଇଁ)

_{(PDF 2.64 MB)}

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