Audit Reports

It was also stated (October 2017) that mismatch found during reconciliation of e-scrolls uploaded by ba nks on the civil pension website with online pension check register prepared on the basis of treasury database, are being rectified. Further, action is being taken for inclusion of..................

11 ,, 2.1 Tax administration The receipts from the Goods and Services Tax/Value Added Tax/Central Sales Tax/Entry Tax payable under the respective laws..................

Taking tests and issuing licences in excess of allotted slots defeated the objective of online slot booking system. In case the DTO had the facility to entertain more applicants, as is seen from the available evidence, the number of slots per day should h ave been increased . This would have..................

6.4.9.4 Inter State Check Posts As per para 11 of the policy 2017 -19 , online CCTV cameras were to be installed at check posts established on the border of interstate for effective control and monito ring on transportation of illicit liquor and smuggling activities. Further, permanent..................

1 1.1 Trend of revenue receipts 1.1.1 The tax an d non -tax revenue raised by the Government o f Rajasthan during the year 201 8-19, the State’s share of net proceeds of divisible Union..................

Foundation Trust Fund amount According to Rule 73 of RMMC Rules , 2017, it is mandatory for the lessee to obtain e-rawanna 14 generated through online application. Further, Rule 13 (1) (iii) (a) of the Distri ct Mineral Foundation Trust (DMFT) Rules, 2016 provides that every mineral..................

Revenue Receipts 15. 03 1 4.19 1 2.77 18.37 b. Own Tax Revenue 14. 84 14. 11 12. 7 2 23.34 c. Own Non Tax Revenue 9. 88 4.80 19.78 52.06 d. Total Expenditure 14.20 1 3.00 12.73 20.75 e. Capital Expenditure 13.53 5. 70 1 1. 93 59.80 f. R evenue Expenditure on Education 1 3.44 1 3.99 9.38 3.29 g...................

in revenue receipts vi s-a- vis budget estimates were due to less receipt of grants -in-aid from Government of India (GoI) and less collection of own tax revenue as compared to budget estimates. Revenue expenditure increased by ` 35 ,504 crore (1 3 per cent) over 201 7-18, which was lower (`..................

Welfare Cess The Building and Other Construction Workers (BOCW) Welfare Cess Act, 1996 and the BOCW (Regulation of Employment and Conditions of Service) Act, 1996 covers est ablishments employing ten or more building workers in any building or other construction work. The Acts, inter alia ,..................

2059 - Public Works 73.68 * 77.60 105.32 38.65 52.46 2. 2075 -Misc. General Services 538.79 536.91 99.65 536.13 99.51 3. 2245 -Relief on Account of Natural Calamities 2,054.00 1,692.71 82.41 1,081.17 52.64 4. 2404 -Dairy Development 39.13 36.00 92.00 36.00 92.00 5. 2801 -Power 21,203.73 14,0..................

received from Central Finance Commission and State G overnment as part of the State Finance Commission award and its own revenue, which includes tax and non -tax receipt of a Panchayat. Similarly, Section 79 of Rajasthan Municipal Act 2009 envisages that the Municipal Fund is to be held by..................

company’s profitability and the efficiency with which its capital is used and is calculated by dividing company’s earnings before interest and taxes by capital employed. Return on Equity is a measure of performance calculated by dividing net profit after tax by shareholders’ fund. Chapter..................

km for each bus after considering the hiring charges paid to private bus owner/contractor, cost of diesel, salary of conductor/traffic section and taxes incurred. Of these luxury buses, month w ise profitability of 10 buses during 2017 -19 was analysed as detailed under: Table 4.5:..................

Audi t noticed that while finalising the assessments, the Commercial Tax Department, Government of Rajasthan (CTD, GoR) imposed (August 2015 and March 2017, February 2016 and September 2016) penal interest of ₹ 48.65 crore on the three DISCOMs for delay in depo siting the WCC for the..................

company’s profitability and the efficiency with which its capital is used and is calculated by dividing company’s earnings before interest and taxes by capital employed. Return on Equity is a measure of performance calculated by dividing net profit after tax by shareholders’ fund. Return..................

No. Activity & Name of the Power Sector Undertaking Period of accounts Net profit/ loss before interest & tax Net profit/ loss after interest & tax Turn over Paid up capital Capital Employed Net Worth 1 Accumulated Profit/ loss 1 2 3 4 5 6 7 8 9 10 A. Generation 1 Chhabra Power Limited..................

cause test audit to be conducted of the accounts of such Company and the provisions of Section 19A of the CAG ’s (Duties, Powers and Conditions of Service) Act, 1971 shall apply to the report of such test Audit. Thus, a Government Company or any other Company owned or controlled, directly or..................

out are broadly of the following nature:  The Uttar Pradesh State Road Transport Corporation , in contravention to the provisions of the S ervice Tax Act , did not levy and collect Service Tax from passengers of A ir Conditioned buses which resulted in loss to the Public Exchequer amounting to..................

(OTHER THAN POWER SECTOR) Transport Department Uttar Pradesh State Road Transport Corporation Loss to Government due to non -levy of Service Tax 5.1 79 -80 Housing and Urban Plannin g Department Uttar Pradesh Avas Evam Vikas Parishad Avoidable payment of interest 5.2 80 -81 Loss to..................

Return on Equity is a measure of performance calcu lated by dividing net profit after tax by shareholders’ fund. Return on capital employed is a financial ratio that measures the company’s profitability and the efficiency with which its capital is used and is calculated by dividing..................

Transport Department Uttar Pradesh State Road Transport Corporation 5.1 Loss to Government due to non -levy of Service Tax: ` 18.31 crore The Corporation, in contravention to the provisions of the Service Tax Act , did not levy and collec t Service Tax from passengers of AC buses which resulted..................

5 Reduction in expenditure during 2017 -18 was mainly due to decrease in expenditure on urban development, other general economic services; capital expenditure on education, sports, arts & culture, housing and urban development and decrease in loans for urban development. 6 Reduction in..................

along with five years comprehensive warranty maintenance of 99,353 Solar Power Packs 19 (SPPs), at the rate of ` 26,200 per SPP inclusive of all taxes, in the dwellings constructed under Dr Ram Manohar Lohiya Awas housing projects in 75 district s of Uttar Pradesh. The agreement entered into..................

No. Name of PSU Year of finalised Account Net Profit/L oss before interest and Tax Net Profit/Loss after interest and Tax Turnover Paid up Capital including share application money Capital Employed 1 Net Worth/ Shareholder Fund 2 Accumulated profit/ loss A Generation 1 Uttar Pradesh Rajya..................

Commission The Central Finance Commission Award for grants to the local bodies is intended to be used to support and strengthen deliv ery of basic services. SWM being one of the basic services of the municipaliti es, the Central Finance Commission (CFC) while releasing funds, had instruc ted..................

2013 MSR 2015 Manual rates Mechanical rates Manual rates Mechanical rates Cost per cum as per MSR 300.30 191.60 343.70 191.80 Add 5.6 per cent Sales Tax and one per cent Labour Cess 19.82 12.65 22.68 12.66 76 MSR: Manipur Schedule of Rates. 6.5 m 6.5 m 1.5 m 1.2 m Existing Hill Existing Road Hill..................

Examination of CPIS database and online certified e mployee list generated by the departments revealed that there was no separate column to capture the Grade Pay as the same was found clubbed with the Pa y Scale. The absence of separate column for Grade Pay would make it difficu lt to..................

The provisions of Section 19 A of the Comptroller and Auditor General’s (Duties, Powers a nd Conditions of Service) Act, 1971 shall apply to the report of such test au dit. Role of Government and Legislature 3.1.4 The State Government exercises control over the aff airs of the PSUs through its..................

at the end of the year Accumulated Profit (+)/ Loss ( -) (A) Free reserves Net Worth (B) Turnover (C) Net profit / (loss) before Interest & tax Net profit/ ( loss ) after interest & tax Capital employed (D) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 A Generation 1 Gujarat Power Corporation..................

by a representative of the Microsoft Corporation, accordingly supply order for 7,500 licenses of Visio software for ` 1.95 crore (including service tax and VAT) was also placed on Innovative Secure Technologies P rivate Limited ( ISTPL ). The Additional Chief Secretary (IT), while processing..................

pa y a minimum return of five per cent on the paid up capital contributed by the State government subject to a ceiling of 50 per cent of profit after tax. As per their latest finalised accounts, 7 PSUs earned an aggregate profit of ` 21.22 crore out of which only two 18 PSUs declared / paid a..................

(Paragraph 5.5 ) Failure of the Management of Himachal Road Transport Corporation in initiating timely action for collection of service tax from the passengers through fare resulted in non -collection of service tax amounting to ` 1.04 crore for the period of delay. Apart from this, possibility..................

return of five per cent on the paid up share capital contributed by the State g overnment, subject to a ceiling of 50 per cent of the profit after tax . However, as per their late st finalised accounts, received during the year 2017 -18 none of the PSUs earned profit . Return on Equity 1.1 4..................