Audit Reports

CHAPTER -II Taxes/VAT on Sales and Trade 2.1 Tax administration The Financial Com missioner Taxation and Principal Secretary to the Govern ment of Punjab is overall in -charge of the Excise and Taxation Depart ment. Subject to overall control and...

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...

CHAPTER -I General 1.1 Trend of revenue receipts 1.1.1 The tax and non -tax revenue raised by the Government of Punjab, the State’s share of net proceeds of divisible Union taxes and duties assigned to States and Grants -in-aid received from the...

Chapter-II Performance Audit [ HEALTH AND FAMILY WELFARE DEPARTMENT 2.1 Information Technology Audit of e-Aushadhi With a view to strengthening and streamlining the supply chain management system for storage and distribution of drugs and co...

Table 1.4: Details of SARs pending for placement be fore Legislature as on 31 March 2018 Sr. No. Name of autonomous body Years for which SARs were pending for placement before Legislature 1. Punjab Legal Services Authority, Chandigarh 2011-12, 2012-13 and 2013-14 2. Punjab Khadi and............

The detail s of delay in submission of accounts by the autonomous bodies to Audit and placement of the SARs in the Legislature as on March 201 8 are given in Appendix 3.1. The Punjab Labour Welfare Board ha d not rendered its accounts since the financi al year 2006 -07 despite repeated............

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...

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 ...

Part - I I Chapter – I V Performance Audit relating to other than Power Sector Undertaking s 63 Chapter -IV Audit other than Power sector Performance Audit Punjab State Bus Stand Management Company Limited 4.1 Working of Punjab State Bus Stand...

Part - I I Chapter – V Compliance Audit observations relating to PSUs other than Power Sector 101 Chapter -V Compliance Audit observations relating to PSUs other than Power sector Audit of Transactions Important audit findings emerging from test...

CHAPTER -IV : OTHER TAX RECEIPTS (A) 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 Act, 1988 (MV Act), the Central Motor...

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...

03.17 3508/ 23. 03.17 1370mi 2040 2024000 5500 11220000 11220000 7 785400 20000 805400 141700 20000 161700 643700 81 Sadar I 21967/ 05.12.16 17044/ 05.09.16 88mi 928 361920 1800 1670400 1671000 7 116970 20000 136970 25500 7240 32740 104230 11637/ 27. 07.16 11347/ 23. 07.16 552 san 3160 2308625............

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...

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...

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...

ix EXECUTIVE SUMMARY This Report is arranged in six chapters and contain s one Performance Audit under Social Sector (Chapter I) viz., ‘Implementation of Rashtriya Madhyamik Shiksha Abhiyan’, two Performance Audits under Economic Sec tor...

133 CHAPTER - IV REVENUE SECTOR E 4.1 General 4.1.1 Trend of revenue receipts The tax and non-tax revenue raised by the Governmen t of Nagaland during 2017-18, the State’s share of net proceeds of divisible Union taxes and duties assigned to the...

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...

179 CHAPTER - VI FOLLOW UP OF AUDIT OBSERVATIONS 6.1 Response of the Departments to the recommendations of the Public Accounts Committee The Public Accounts Committee Reports/recommendatio ns are the principal medium by which the Legislature...

45 Chapter II Financial Management and Budgetary Control 2.1 Introduction 2.1.1 Appropriation Accounts list the original budget es timates, supplementary grants, surrenders and re-appropriations distinctly and ind icate actual capital and revenue...

55 Chapter III Financial Reporting This Chapter provides an overview and status of the State Government’s compliance with various financial rules, procedures and directives during the current year. 3.1 Delay in submission of Utilisation...

Chapter : V – Other T ax Receipts 45 CHAPTER -V OTHER TAX RECEIPTS A – STATE EXCISE 5.1 Tax administration The Additional Chief Secretary to the Government (Excise), is the administrative head of the Excise Department at the Government level....

Ap pendix 77 Appendix – I (Reference: Paragraph 1.2) Arrears of revenue (` in crore) Sl. No. Head of revenue Total amount outstanding as on 31 March 2018 Amount outstanding for more than 5 years as on 31 March 2018 Remarks of Departments 1. 0040 - ...

47 CHAPTER II I HOUSING DEPARTMENT Functioning of Kerala State Housing Board Executive Summary The Kerala State Housing Board (KSHB) was established in 1971 under the provisions of the Kerala State Housing Board Act, 1971. The Act envisaged for KSHB ...

75 CHAPTER IV COMPLIANCE AUDIT AUDIT OF SELECTED TOPICS DEPARTMENTS OF LABOU R AND SKILLS, SCHEDU LED CASTES DEVELOPMENT A ND SCHEDULED TRIBES DEVELOPMENT 4.1. Modernisation and Upgradation of Government Industrial Training Institutes 4.1.1....

Appendices 103 APPENDIC ES Appendix 1.1 Year -wise break up of outstanding Inspection Reports (IRs) as on 30 June 2018 (Reference: Paragraph 1.7.1 ; Page: 7) Year Up to 2013 -14 2014 -15 2015 -16 2016 -17 2017 -18 Total CULTURAL AFFAIRS DEPARTMENT...