Audit Reports

audit plan is prepared on the basis of risk analysis which inter-alia include critical issues in Government revenues and tax administration i.e. budget, white paper on state finances, reports of the Finance Commission (Central and State), recommendations of the taxation reforms committee,............

CHAPTER -I : GENERAL Audit Report (Revenue Sector) for the year ended 31 March 2017 2 1.1.2 The details of the budget estimates (BE), revised estimates (RE) and the actual receipts in respect of the tax revenue raised during the period 2012 -13 to 20 16 -17 are given in the table 1.1.2 . Table............

of Sampled ULBs 78 3.1.2 List of 39 items of license fees 78 3.1.3 Financial position of test checked ULBs 79 3.1.4 Re venue reali sation against budge t provisions in test checked ULBs 83 3.1.5 Loss of revenue due to decreasing in Annual Rental Value (ARV) of properties by ULBs 85 3.1.6 Loss............

and Liabilities 46 1.11 Fiscal Imbalances 53 1.12 Debt Management 58 1.13 Conclusions and Rec ommendations 59 Chapter II FINANCIAL MANAGEMENT AND BUDGETARY CONTROL 2.1 Introduction 61 2.2 Summary of Appropriation Accounts 61 2.3 Financial Accountability and Budget M anagement 62 2.4 Outcome of............

During the implementation and execution of phase -I of the project 2012 -13 to 2016 -17, budget allotment of ₹ 311.3 8 crore was made and ₹ 289.61 crore spent on different activities of the project. The activity -wise physical targets and achievements during 2012 -13 to 2016 -17 are given............

and 2014 -17 per taining to State of Telangana is given below: Table 1.3 (` in crore) Details 2012 -13 2013 -14 2014 -15 2015 -16 2016 -17 11 Total Budget 329.27 328.89 203.18 819.04 962.16 2,642.54 Actual Release 158.10 164.57 30.30 752.12 957.99 2,063.08 Expenditure 98.20 114.85 30.30 622.29............

liabilities 1.9 31 Debt management 1.10 35 Fiscal imbalances 1.11 39 Conclusions 1.12 43 Recommendations 1.13 44 CHAPTER II: FINANCIAL MANAGEMENT AND BUDGETARY CONTROL Introduction 2.1 45 Summary of the Appropriation Accounts 2.2 45 Financial accountability and budget management 2.3 46 Outcome of............

Audit Report (Revenue Sector) for the year ended 31 March 2017 2 Table 1.1.2 Details of Tax Revenue BE = Budget Estimates 1.1.3 The details of the non -tax revenue raised during the period 2012 -13 to 2016 -17 are indicated in Table 1.1.3 . Table 1.1.3 Details of Non -tax Revenue (` in crore)............

Share Capital Contribution and financial assistance by way of loans to the PSUs from time to time;  Special financial support – GoK provides budgetary support by way of grants and subsidies to the PS Us as and when required; and  Guarantees – GoK also guarantees the repayment of............

During 2012 -2017, against the budget demand of ` 855.59 crore by DoT, CTD a llocated ` 39 6.14 crore of which ` 306.34 crore was released to CSMs as share capital and remaining ` 89 .80 crore was surrendered. There were delays in release of funds by the CTD, with the bulk of funds being............