Audit Reports

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Appendices Page | 99 Abbreviations Acronym Full form AC Bills Abstract Contingent Bills AHCT Arogyasri Health Care Trust ATB Auction Treasury Bill BE Budget Estimates BPL Below Poverty Line CAG Comptroller and Auditor General of India CCO Chief...

Chapter 1 Pages 1 - 6 Functioning of Public Sector Undertakings Chapter 1 – Functioning of Public Sector Undertakings Page 1 1.1 Introduction Public Sector Undertakings (PSUs) are established by Governments to carry out activities of a commercial...

Section A PUBLIC SECTOR UNDERTAKINGS Introduction Functioning of State Public Sector Undertakings (Power Sector & Non- Power Sector) General 1. The State Public S ector Undertakings (PSUs) consist of State Government Companies and Statutory...

Chapter I Overview of Economic Sector Chapter I Overview of Economic Sector 1.1 Introduction This Report covers matters arising out of audit of Departments and Autonomous Bodies under the Economic Sector of Gov ernment of Telangana. For the purpose...

OVERVIEW ix OVERVIEW Section A Functioning of State Public Sector Undertakings (Power Sector & Non - Power Sector) Telangana State was formed on 02 June 2014, following the bifurcation of erstwhile composite State of Andhra Pradesh (AP) into...

Chapter V Pages 51 - 56 Motor Vehicle Taxes Chapter V –Motor Vehicle Taxes Pa ge 51 5.1 Tax Administration Transport Department is primarily responsible for enforcement of provisions of various 1 Acts and Rules that include provisions for...

Chapter I Pages 1 - 15 Overview Chapter I – Overview Page 1 1.1 About this Report This Report contains significant findings of audit of receipts of major revenue earning Departments of Government of Telangana. Audit has been conducted under the...

Chapter III Pages 39 - 44 State Excise Duties Chapter III –State Excise Duties Page 39 3.1 Tax Administration Prohibition and Excise (P&E) Department is gover ned by ‘T he Telangana Excise Act, 1968’, ‘The Telangana Prohibition Act, 1995’...

Page i Reference to Paragraph Page Preface v Chapter I – Overview About this Report 1.1 1 Trend of Revenue Receipts 1.2 1 Authority for audit 1.3 4 Planning and Conduct of audit 1.4 5 Analysis of Arrears of Revenue 1.5 6 Evasion of Tax 1.6 7...

Pages 71 - 87 Appendices & Glossary Appendices & Glossary Page 71 Appendix -1.1 (Reference to paragraph 1.9.1, page 9) Department -wise details of IRs (` in crore) Sl. No. Name of the Department Nature of Receipt Number of outstanding Inspection...

Chapter IV Pages 45 - 50 Stamp Duty and Registration Fee Chapter IV –Stamp Duty and Registration Fee Page 45 4.1 Tax Administration Registration and Stamps Department is prim arily entrusted with registration of documents and is responsible for...

1.1 Introduction This chapter presents the overview of trend of receipts of Government of Telangana and arrears of taxes pending collection against the backdrop of audit findings. 1.2 Revenue Receipts of the State 1.2.1 The tax and non-tax revenue...

vii I GENERAL This report contains 27 paras including two Detailed Compliance audits on “ R ole of Chief Commissioner of Land Administration in the Manag ement of Government land”, “Management of Endowment Ass ets” and an audit of...

Appendi ces & Glossary 89 Appendix 1.1 Para No. 1.7.3 Department-wise Details of IRs (` in crore) Sl. No. Name of the Department Nature of Receipt Number of outstanding Inspection Reports Number of out standing Audit Observation s Money Value...

6.1 Tax Administration At Government level, Principal Secretary (Revenue) is in-charge of the administration of Revenue Department. The Chief Commissioner of Land Administration (CCLA) is responsible for administration of Revenue Board’s Standing...

3.1 Tax Administration The Prohibition and Excise (P&E) Department is governed by the Telangana Excise (Amendment) Act, 2017, Telangana Prohibition Act, 1995 76 and Narcotic Drugs and Psychotropic Substances Act, 1985 (Central Act). The Principal...

7.1 Tax Administration This chapter broadly discusses about the revenue realised from various departments as detailed in Table 7.1. The administration and levy of these taxes/fee are governed by respective Acts/ Rules 205 . Table 7.1 Sl. No....

Chapter II Social, General and Economic (Non-PSUs) Sectors Compliance Audit 9 CHAPTER II COMPLIANCE AUDIT This chapter contains nine Compliance Audit paragraphs pertaining to the Social, General and Economic (Non-PSUs) Sectors. The observ ations...

Part I Social, General and Economic (Non-PSUs) Sectors Chapter I Social, General and Economic (Non-PSUs) Sectors Introduction 1 CHAPTER I INTRODUCTION 1.1 Budget profile There are 36 Departments in the State of Jammu and Kashmir (J&K). For the year...

Chapter VI Performance Audit State Public Sector Undertakings 79 CHAPTER VI PERFORMANCE AUDIT Transport Department Jammu and Kashmir State Road Transport Corporation 6.1 Working of the Jammu and Kashmir State Road Tra nsport Corporation The Jammu...

Overview xi OVERVIEW This Report in three parts, covers audit findings on the departments/ autonomous bodies under the Social, General and Economic (Non-Public Sector Undertakings) Sectors (Part I), the offices of Revenue Sector (Part II), and...

Chapter IV Revenue Sector Compliance Audit 45 CHAPTER IV COMPLIANCE AUDIT (Revenue Sector) A. General 4.1 Tax administration 4.1.1 Sales Tax/ Value Added Tax/ Goods and Services Tax Sales Tax/ Value Added Tax/ Goods and Services Tax are administered ...

Part III Public Sector Undertakings Chapter V Functioning of State Public Sector Undertakings 55 CHAPTER V Functioning of State Public Sector Undertakings 5.1 Introduction 5.1.1 General The State Public Sector Undertakings (PSUs) are established to...