Audit Reports

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 and breweries...

CHAPTER -I: GENERAL 1.1 Introduction This Chapter presents an overview of the trend of revenue receipts of the Government of Uttar Pradesh (GoUP) , follow up on Audit Reports , response of the Government/Departments towards Audit, etc. 1.2 Trend of...

CHAPTER -IV : TAXES ON VEHICLES, GOODS AND PASSENGERS 4.1 Tax administration The levy and collection of motor vehicles tax and fee in the State is governed under the Motor Vehicles (MV) Act, 1988, the Central Motor Vehicles (CMV) Rules, 1989, the...

CHAPTER -V: MINING RECEIPTS 5.1 Tax administration The levy and collection of receipts from mining activities in the State is governed by the Mines and Minerals (Development and Regulation) (MMDR) Act, 1957, the Mineral Concession Rules, 1960 and...

Chapter II IT enabled energy accounting and auditing R-APDRP billing system 2.1 Under R -APDRP billing system, 17 different modules have been developed and implemented which work in integration with each other. Each module was designed for a...

1 Chapter I Introduction 1.1 The Uttar Pradesh Power Corporation Limited (Company) was created following the unbundling of the Uttar Pradesh State Electricity Board (UPSEB) under the First R eforms Transfer Scheme (January 2000) , for discharging...

Chapter IV Application Controls 4. Application Controls are specific controls unique to each computerised application. When business processes are automated into an IT application, the business r ules are also built into the application in the form...

Chapter VI Other Issues Non -generation of IT system based meter read plan 6.1 The model document 1 of both the IT billing system s provide that the system should generate meter reading plan for day/week/fortnight by meter readers and provide it to...

Chapter- III State Excise 25 | P a g \b CHAPTER-III STATE EXCISE 3.1 Tax administration The Principal Secretary (Excise and Taxation) administers State GST and Excise at the Government level. The Commissioner of State Taxes a nd Excise (CSTE) is the ...

Chapter-IV Stamp Duty 33 | P a g e CHAPTER-IV STAMP DUTY 4.1 Tax administration The State Government exercises control over the registration of instruments through the Additional Chief Secretary (Revenue) at Government level. The Inspector General...

Chapter-I General 1 | P a g e CHAPTER-1 GENERAL 1.1 Trend of revenue receipts 1.1.1 The tax and non-tax revenue raised by the Governmen t of Himachal Pradesh during the year 2019-20, the State’s share of net proceeds of divisible Union taxes and...

Appendices 45 | P a g \b Appendices Appendix 1.1 (Referred to in paragraph 1.1) Trend of revenue receipts (` `` ` in crore) Details of Share of net proceeds of divisible Union taxes and duties S. No. Major Receipt Head Actual Amount 1....

The Report of Comptroller and Auditor General of India on Revenue Sector for the year ended 31 March 2020 Government of Himachal Pradesh Report No. 5 of the year 2021

Chapter-V Taxes on Vehicles, Passengers and Goods 41 | P a g \b CHAPTER -V TAXES ON VEHICLES, PASSENGERS AND GOODS 5.1 Tax administration Principal Secretary (Transport) is the administrative head at the Government level. The Department consists of...

CHAPTER – IV CORPORATE GOVERNANCE 49 Chapter-IV Corporate Governance 4.1 Corporate Governance 4.1.1 Provisions as contained in the Companies Act, 2013 The Companies Act, 2013 was enacted on 29 August 20 13 replacing the Companies Act, 1956. In...

CHAPTER-VI IMPACT OF IMPLEMENTATION OF INDIAN ACCOUNTING STANDARDS (Under Phase-I and II) IN STATE PUBLIC SECTOR ENTERPRISES 75 Chapter-VI Impact of Implementation of Indian Accounting Standards (Under Phase I and II) in State Public Sector...

CHAPTER - I FINANCIAL PER FORMANCE OF STATE PUBLIC SECTOR ENTERPRISES (POWER SECTOR) 7 Chapter-I Financial Performance of State Public Sector Enterprises (Power Sector) 1.1 Introduction As on 31 March 2020, there were four 11 Power Sector State...

Report of the Comptroller and Auditor General of India for the year ended 31 March 2020 Government of Himachal Pradesh Report No. 4 of the year 2021 General Purpose Financial Report of State Public Sector Enterprises

OVERVIEW vii OVERVIEW This Report contains six Chapters viz., Financial Performance of State Public Sector Enterprises (Power Sector); Financial Performance o f State Public Sector Enterprises (Other than Power Sector); Oversight Role of CAG; C...

CHAPTER-IV QUALITY OF ACCOUNTS AND FINANCIAL REPORTING PRACTICE 97 CHAPTER - IV Quality of Accounts and Financial Reporting Practices A sound internal financial reporting system with relevant and reliable information significantly contributes to...

STATE FINANCES AUDIT REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA FOR THE YEAR ENDED 31 MARCH 2020 GOVERNMENT OF HIMACHAL PRADESH Report No. 3 of the year 2021

CHAPTER-II FINANCES OF THE STATE 17 CHAPTER – II Finances of the State This chapter provides a broad perspective of the finances of the State and analyses the critical changes in major fiscal aggregates relativ e to the previous year. It discusses ...

CHAPTER-III BUDGETARY MANAGEMENT 71 Chapter - III Budgetary Management 3.1 Budget Process In compliance with Article 202 of the Constitution of India, in respect of every financial year, the Governor shall cause to be laid before th e State...

i Chapter-I: Introduction CHAPTER-III COMPLIANCE AUDIT j Audit Report (General, Social and Economic Sectors) for the year ended\ March 2019 CHAPTER-III COMPLIANCE AUDIT URBAN DEVELOPMENT AND HOUSING DEPARTMENT 3.1 Development of Sewerage...

Chapter-III: Compliance Audit Y APPENDICES z Audit Report (General, Social and Economic Sectors) for the year ended\ March 2019 Appendix-1.1 (Refer: Paragraph-1.3; Page-2) Statement showing Outstanding Inspection Reports/Paragraphs (` in crore)...

Chapter-V: Commercial Taxes q CHAPTER-VITAXES ON VEHICLES Audit Report (Performance and Compliance Audit) for the year ended March 2020 r CHAPTER-VI TAXES ON VEHICLES 6.1 Tax administration The Transport Department levies and collects taxes on...

Overview C OVERVIE w Audit Report (Performance and Compliance Audit) for the year ended March 2020 D OVERVIEw Section A: General, Social and Economic Sectors This section of Report of the Comptroller and Auditor General of India on the General,...

SECTION -A GENERAL SOCIAL AND ECONOMIC SECTORS E Chapter-I: Introduction CHAPTER-I INTRODUCTION F Audit Report (General, Social and Economic Sectors) for the year ended\ March 2019 CHAPTER-I INTRODUCTION 1.1 About this Report This section of report...

Chapter-IV: General K SECTION -BREVENUE SECTOR Audit Report (Performance and Compliance Audit) for the year ended March 2020 L Chapter-IV: General M CHAPTER-IVGENERAL Audit Report (Performance and Compliance Audit) for the year ended March 2020 N...

CHAPTER-V COMMERCIAL TAXES CHAPTER-V COMMERCIAL TAXES 5.1 Tax administration The levy and collection of commercial taxes 193 in the State is governed by the provisions of the following Acts and Rules made the reunder: • Central Sales Tax (CST)...

Chapter-VIII: Oversight Role of CAG on Accounts of SPSEs w CHAPTER-VIII OVERSIGHT ROLE OF CAG ON ACCOUNTS OF SPSE s Audit Report (Performance and Compliance Audit) for the year ended March 2020 x CHAPTER-VIII Oversight Role of C AG on Accounts of...

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Chapter I Overview 1 Chapter I: Overview 1.1 Introduction This Report covers matters arising out of the audit of State Government Departments and Autonomous Bodies under the General and Social Sectors during 2019 -20 . The primary purpose of this...

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-- VV 51 V 5.1 : 5.2 2019-20 10 31 2020 752.80 731 5.3 2019-20 35 20 57 2018-19 20 1,164.02 35 1,745.58 66.68 11,950 36.99 5.1 31 2020 52 5.1: ( ) 1 9,804 33.87 2 1,384 0.87 3 735 2.14 4 27 0.11 11,950 36.99 2019-20 11,727 36.01 2019-20 0.36 5.4 5.5 ...

CHAPTER-II: FINANCES OF THE STATE 15 Chapter II: Finances of the State This Chapter provides a broad perspective of the finances of the State, analyses the critical changes in major fiscal aggregates relative to the previous year, overall trends...

CHAPTER-III: BUDGETARY MANAGMENT 63 Original Budget ` `` ` 8887.99 crore Total Budget: ` `` ` 9562.80 crore Expenditure: ` `` ` 7337.03 crore Savings: ` `` ` 2233.18 crore & ` `` ` Excess: ` `` ` 7.41 crore Supplementary Provision: ` `` ` 674.81...

CHAPTER-IV: QUALITY OF ACCOUNTS AND FINANCIAL REPORTING PRACTICES 83 Chapter IV: Quality of Accounts and Financial Reporting Practices This chapter comments on the quality of accounts rendered by various authorities of the State Government and...