MENU
About Us
About Us
Our Mandate
Disclosure
Our Offices
State Level Offices
Central Audit Offices
Training Institutes
Audit Reports
Accounts
Resources
Contact Us
Working with Us
Contact Us
Media Centre
Others
CoRE
International Relations
Grievances
Employee Corner

Audit Reports

Reports older than 2009

Filter

filter

Page 32 of 132, showing 10 records out of 1,319 total

04 March 2020
Compliance Performance
Maharashtra
Report no. 5 of 2019 - PSU, Government of Maharashtra

This Report contains Audit findings noticed during audit of Public Sector Undertakings of Government of Maharashtra during 2017-18. This Report is divided into five Chapters which contain compliance audit paragraphs and one Performance Audit.

Sector:
Power & Energy |
Industry and Commerce
Chapter 1 Functioning of State Power Sector Undertakings
(PDF 0.26 MB)

7 Part-I Chapter-I Functioning of State Power Sector Undertakings Introduction 1.1 The power sector companies play an important role in the economy of the State. Apart from providing a critical infrastructure required for development of the...

Chapter 3 Functioning of State Public Sector Undertakings (other than Power Sector)
(PDF 0.28 MB)

43 Part-II Chapter-III Functioning of State Public Sector Undertakings (other than Power Sector) Introduction 3.1 There were 87 State Public Sector Undertakings (PSUs) as on 31 March 2018 which were related to sectors other than Power Sector. The se ...

Download Full Report (PDF 10.59 MB)
04 March 2020
Compliance Performance
Maharashtra
Report No. 4 of 2019 - Revenue Sector, Government of Maharashtra

(S. K. JAIPURIYAR) Mumbai Principal Accountant General (Audit)-I, The Maharashtra Countersigned (RAJIV MEHRISHI) New Delhi Comptroller and Auditor General of India The 3 Resident Deputy Collector (BEDA) – Mumbai (Zone VI II), and Nanded; Taluka Magistrate – Andheri (Zone III), Kurla at............

Sector:
Taxes and Duties
Chapter 1 General
(PDF 0.31 MB)

1 CHAPTER I GENERAL 1.1 Trend of revenue receipts 1.1.1 The tax and non-tax revenue raised by Government of Maharashtra during the year 2017-18, the State’s share of divis ible Union taxes and duties assigned to the State, and the Grants-in-aid...

Chapter 2 Taxes On Sales, Trade, etc
(PDF 0.39 MB)

16 CHAPTER II TAXES ON SALES, TRADE, ETC. 2.1 Tax administration Levy and collection of Value Added Tax (VAT) receipts is governed by the Maharashtra Value Added Tax Act, 2002 (MVAT Act), M aharashtra Value Added Tax Rules, 2005 (MVAT Rules),...

Chapter 3 Stamp Duty and Registration Fee
(PDF 0.12 MB)

40 CHAPTER III STAMP DUTY AND REGISTRATION FEE 3.1 Tax Administration Receipts from stamp duty and registration fee are regulated under the Indian Stamp Act 1899 (IS Act), Indian Registration Act, 1 908 (IR Act) and the rules framed there-under as...

Chapter 4 Land Revenue
(PDF 0.07 MB)

53 CHAPTER IV LAND REVENUE 4.1 Tax Administration The administration of Land Revenue Department vests with the Principal Secretary, Revenue Department. For the purpose of administration, the State has been divided into six divisions and each divisi...

Overview
(PDF 0.13 MB)

vii OVERVIEW This Report contains 19 paragraphs relating to non/ short levy of taxes, duties, interest and penalty, etc., involving ` 221.33 crore. Some of the major findings are mentioned below: I General The total revenue receipts of the State...

Chapter 5 Taxes On Vehicles, Passengers And Goods
(PDF 0.1 MB)

58 CHAPTER V TAXES ON VEHICLES 5.1 Tax administration Levy and collection of taxes and other receipts under the Motor Vehicles sector are regulated by the Central Motor Vehicles Act, 1988, the Maharashtra Motor Vehicle Tax Act, 1958, the Maharashtra ...

Download Full Report (PDF 1.53 MB)
27 February 2020
Compliance Performance
Punjab
Report No. 3 of 2019 - Revenue Sector, Government of Punjab

The above trainings were imparted at departmental offices and training institutes situated in Punjab, GSTN Delhi and National Academy of Custo ms, Indirect Taxes and Narcotics (NACIN) Chandigarh. The period of tra ining/workshop ranged between one day and one month. GST Mitra 12 training and............

Sector:
Taxes and Duties
Chapter 2 Taxes/Vat On Sales And Trade
(PDF 0.23 MB)

The above trainings were imparted at departmental offices and training institutes situated in Punjab, GSTN Delhi and National Academy of Customs, Indirect Taxes and Narcotics (NACIN) Chandigarh. The p eriod of training/workshop ranged between one day and one month. GST Mitra 12 training and............

Overview
(PDF 0.03 MB)

Overview This Report contains one performance audit on “Levy and Collection of taxes on vehicles ” and 17 paragraphs relating to non/short levy of value added tax /central sales tax, excess refunds in VAT, short deposit of license fee, non/short ...

Chapter 4 Stamp Duty
(PDF 0.19 MB)

CHAPTER -IV Stamp Duty 4.1 Tax administration The State Govern ment exerci ses co ntrol over the registration of instru ments through the Inspector General of Registration, who is assisted by the Deput y Com missioners (Collectors), Tehsildars and...

Download Full Report (PDF 2.24 MB)
27 February 2020
Compliance Performance
Punjab
Report No. 4 of 2019 - Social, General and Economic Sectors (Non-PSUs), Government of Punjab

laboratories as of March 2018 namely (i) Devansh Testing & Research Laboratory; (ii) Ozone Pharmaceuticals Lt d.; (iii) Standard Analytical Lab; (iv) Delhi Test House; and (v) Sophisticated Indu strial Materials Analytic Labs Pvt. Ltd. 32 (i) Isoxsuprine HCL Injection (Batch No.1412017); (ii)............

Sector:
Taxes and Duties |
Social Infrastructure |
General Sector Ministries and Constitutional Bodies
Chapter 3 Compliance Audit
(PDF 10.03 MB)

Chapter-III Compliance Audit AGRICULTURE DEPARTMENT 3.1 Avoidable payment of land compensation Delay in release of funds by Punjab Mandi Board for payment of land compensation led to avoidable extra payment of ` `` ` 2.80 crore. Right to Fair...

Chapter 2 Performance Audit
(PDF 2.13 MB)

laboratories as of March 2018 namely (i) Devansh Testing & Research Laboratory; (ii) Ozone Pharmaceuticals Lt d.; (iii) Standard Analytical Lab; (iv) Delhi Test House; and (v) Sophisticated Indu strial Materials Analytic Labs Pvt. Ltd. 32 (i) Isoxsuprine HCL Injection (Batch No.1412017); (ii)............

Download Full Report (PDF 12.32 MB)
27 February 2020
Financial
Punjab
Report No. 1 of 2019 - State Finances, Government of Punjab

CHANDIGARH (PUNAM PANDEY ) The 5 August 2019 Pr incipal Accountant General (Audit), Punjab Countersigned NEW DELHI (RAJIV MEHRISHI) The 7 August 2019 Comptroller and Auditor General of India Appendices Appendix 1.1 (Referred to in paragraph 1.1, page 1) Profile of Punjab A. General Data Sr.............

Sector:
Finance
Chapter 1 Finances of the State Government
(PDF 2.77 MB)

CHAPTER I FINANCES OF THE STATE GOVERNMENT 1.1 Introduction This chapter provides an overview of the finances of the State Government during the financial year 2017 -18 and analyses changes observed in the movement of major fiscal aggregates in...

Chapter 2 Financial Management and Budgetary Control
(PDF 0.87 MB)

CHAPTER II FINANCIAL MANAGEMENT AND BUDGETARY CONTROL 2.1 Introduction This Chapter analyses the Appropriation Accounts of the Government for the year 2017 -18. Appropriation Accounts are accounts of the expenditure, voted and charged, of the...

Download Full Report (PDF 4.68 MB)
27 February 2020
Compliance Performance
Punjab
Report No. 2 of 2019 - PSUs (Social, General and Economic Sectors) Government of Punjab

To examine whether profits are earne d only on monopoly routes operated by the Company, Audit analysed three routes viz. Monopoly route buses, Delhi route buses and one ordinary route of Chandi garh to Amritsar of the Company based on the data collected from the respective depots of the Compan............

Sector:
Taxes and Duties |
General Sector Ministries and Constitutional Bodies
Chapter 1 Functioning of Power Sector Undertakings (PSUs)
(PDF 0.42 MB)

Part - I Chapter – I Functioning of Power Sector Undertakings 7 PART -I Chapter I Functioning of Power Sector Undertakings 1. Introduction 1.1 The Power Sector Companies pla y an important role in the economy of the State. Apart from providing...

Chapter 3 Functioning of Public Sector Undertakings other than Power Sector
(PDF 0.37 MB)

Part - I I Chapter – III Functioning of State Public Sector Undertakings (other than Power Sector) 43 Part II Chapter I II Functioning of State Public Sector Undertakings (other than Power Sector ) Introduction 3.1 There were 48 State Public...

Introduction - Functioning of State Public Sector Undertakings
(PDF 0.33 MB)

Introduction Functioning of State Public Sector Undertakings 1 Functioning of State Public Sector Undertakings General 1. State Public Sector Undertakings (PSUs) consist of State Government Companies and Statutory Corporations. State PSUs are...

Chapter 2 Compliance Audit observations relating to Power Sector Undertakings
(PDF 0.3 MB)

Part - I Chapter – II Compliance Audit observations relating to Power Sector Undertakings 27 Chapter -II Compliance Audit observations relating to Power Sector Undertakings Audit of Transactions Important audit findings emerging from test check of ...

Download Full Report (PDF 6.84 MB)
24 February 2020
Compliance Performance
Uttar Pradesh
Report No. 4 of 2019 - Revenue Sector, Government of Uttar Pradesh

The Report No. 4 of the Comptroller & Auditor General of India for the year ended 31 March 2018 (Revenue Sector), Government of Uttar Pradesh has been prepared under Article 151 of the Constitution of India for laying on the table of Uttar...

Sector:
Taxes and Duties
Chapter 2 State Excise
(PDF 0.51 MB)

CHAPTER -II: STATE EXCISE 2.1 Tax administration Various kinds of liquor, such as Country Liquor (CL) and Indian Made Foreign Liquor (IMFL) are manufactured from alcohol. Excise duty on production of alcohol and liquor in distilleries forms a major...

Download Full Report (PDF 3.73 MB)
15 February 2020
Compliance Performance
Nagaland
Report No. 2 of 2019 - Social, Economic, Revenue and General Sectors, Government of Nagaland

Kohima The (A. P. Chophy) Accountant General (Audit) Nagaland Countersigned New Delhi The (Rajiv Mehrishi) Comptroller and Auditor General of India 183 Appendix 1.1.1 Budget vis-à-vis expenditure of departments under Social Sector dur ing 2017-18 (Paragraph reference: 1.1) (` `` ` in crore) Sl.............

Sector:
Taxes and Duties |
Social Welfare |
General Sector Ministries and Constitutional Bodies
Chapter 2 Economic Sector
(PDF 2.57 MB)

35 CHAPTER - II ECONOMIC SECTOR 2.1 Introduction This chapter of the Audit Report for the year ended 31 March 2018 deals with the audit observations on the working of the State Gove rnment departments under Economic Sector. The names of the...

Chapter 5 General Sector
(PDF 0.27 MB)

151 CHAPTER - V GENERAL SECTOR 5.1 Introduction This chapter of the Report for the year ended 31 Ma rch 2018 deals with the audit observations relating to the State Government depar tments/ authorities/ units under General Sector. The departments...

Chapter 1 Social Sector
(PDF 1.01 MB)

CHAPTER - I SOCIAL SECTOR 1.1 Introduction This chapter of the Report deals with the audit observations relating to the State Government departments under Social Sector. The names of the departments under Social Sector an d their budget vis-à-vis...

Index
(PDF 0.1 MB)

i TABLE OF CONTENTS Particulars Reference to Paragraph (s) Page (s) Preface vii Executive Summary ix CHAPTER I – SOCIAL SECTOR Introduction 1.1 1 Planning and Conduct of Audit 1.2 1 Performance Audit SCHOOL EDUCATION DEPARTMENT Implementation of...

Appendices
(PDF 1.11 MB)

183 Appendix 1.1.1 Budget vis-à-vis expenditure of departments under Social Sector dur ing 2017-18 (Paragraph reference: 1.1) (` `` ` in crore) Sl. No Name of the Departments Total Budget Expenditure 1 School Education 1496.39 1282.94 2 Technical...

Download Full Report (PDF 5.75 MB)
15 February 2020
Financial
Nagaland
Report No.1 of 2019 - State Finances, Government of Nagaland

Kohima (A.P. CHOPHY) Dated: Accountant General (Audit), Nagaland Countersigned New Delhi (RAJIV MEHRISHI) Dated: Comptroller and Auditor General of India 63 Appendix 1.1 (Reference: Para 1.1) Part A: Structure and Form of Government Accounts Structure of Government Accounts: The accounts of the............

Sector:
Finance
Chapter 1 Finances of the State Government
(PDF 0.91 MB)

1 Chapter I Finances of the State Government Profile of Nagaland The State, located in North-Eastern region of India , is a Special Category State 1. It is the twenty-fifth largest State in terms of geographical area (16,579 sq. km) as well as by...

Download Full Report (PDF 1.86 MB)
07 February 2020
Compliance Performance
Goa
Report No.2 of 2019 - Government of Goa

provision and usage of 57 Sociedade de Fomento Industrial Private Limited, Margao, Goa and IL&FS Waste Management and Urban Services Limited, New Delhi 58 Urban Management Consultants 59 The landfill capping system is a controlling process that forms a barrier between the unwanted hazardous............

Sector:
Taxes and Duties |
Social Welfare
Chapter 3 Public Sector Undertakings And Government Commercial and Trading Activities
(PDF 0.7 MB)

    Panaji (ASHUTOSH JOSHI) Principal Accountant General Countersigned New Delhi (RAJIV MEHRISHI) Comptroller and Auditor General of Ind ia The 30 December 2019 The 03 January............

Chapter 2 Revenue Sector
(PDF 0.47 MB)

  CHAPTER-II  REVENUE SECTOR 2.1 Revenue receipts 2.1.1 Trend of revenue receipts The tax and non-tax revenue raised by the Government of Goa during the year 2017-18, the State’s share of net proceeds of divisible Union taxes and duties...

Download Full Report (PDF 7.69 MB)