Audit Reports

SCORE-3 was subsequently upgraded (February 2016) to SCORE-4 after incorporating integration of online payment gateways, online application for registration of documents and printing of documents through web portal. 5.3.4 Audit Objectives The objectives of this audit was to evaluate and assess..................

This a pplication provides online status of Equipment Inventory, functionalities and maintenance status to the users. Scrutiny of records, however, revealed that neither the Medical College nor MDM hospital was utilizing this application and did not upload any de tails on this software...................

ended 31 March 201 8 2 Table 1 : Comparative position of expenditure (` in crore) Particulars 201 5-16 201 6-17 201 7-18 Revenue expenditure General services 31,016 39,203 43,450 Social services 43,349 49,371 53,064 Economic services 31,874 38,565 49,32 7 Grants -in-aid and Contribution -* -**..................

for supply and erection services for the BTG packa ge (including agreed Balance of Plants 35 and civil works) at a cost of ` 6,300 crore (excluding taxes and duties). Further, orders for other works under the Balance of Plant works, such as General Mechanical Works , Railway Siding and..................

company’s profitability and the efficiency with whic h 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 . These..................

Chapter - V: Performance Audit on ‘Benefits derived by the State Government under AIBP’ 85 Chapter - V 5.1. Performance Audit on ‘Benefits derived by the State Government under Accelerated Irrigation Benefit Programme ’ Executive Summary...

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

compliance to the provisions of the Karnataka Transparency in Public Procurement (KTPP) Act, 1999 and KTPP Rules, 2000 for procurement of goods and services and compliance to other relevant conditions of purchase agre ements concluded with the suppliers. Audit observed certain non -compliances..................

company’s profita bility and the efficiency with which its capital is used and is calculate d 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..................

PV 2.1.9.1 The price variation (PV) on input cost of raw materials/components are governed by the circulars issued by IEEMA from time to time and all taxes/duties were to be excluded. It was observed that the contractors claimed PV on their quoted rates which were inclusive of taxes/duties and th..................

(Paragraph 5.2) Haffkine Bio-Pharmaceuticals Corporation Limited did not assess its advance tax and total tax liability correctly resulting in avoidable payment of interest of ₹ 89.11 lakh on shortfall in advance tax on one hand and excess payment of ₹ 30.21 crore of total tax for..................

net profit after taxes) by shareholders' fund. It is expressed as a percentage and can be calculated for any com pany if net income and shareholders' fund are both positive numbers. 15 Includes Share application money pending allotment of the St ate Government. Chapter-I-Functioning of..................

Conclusion Maharashtra Border Check Posts Network Limited (MBC PNL) had maintained a data centre and IT infrastructure for online checking, verification and detection of the vehicles carrying load beyond the permissible limits. However, this information was not electronically sh ared with the..................

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..................

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,..................

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..................

activities i ncluding rate contract of drugs/consumables, other purchases, etc., placement of purchase orders, receipt of supplies, testing of drugs, online management of in ventory through IT based Drug Inventory Management System (e-Aushadhi). 2.1.3 Audit objectives The audit objectives were to..................

during the year 2017-18 inclu ded compensation of ` 4,037 crore on account of loss of revenue arising out of implementation of Goods and Services Tax (GST) Act which is 52.76 per cent of total grant. The contribution of grants-in-aid towards revenue receipts increased from 9.69 per cent in..................

2 (i) Punjab Legal Services Authority; (ii) Punjab Khadi and Village Industr ies Board ; and (iii) Punjab Labour Wel fare Board. 3 (i) Punjab Legal Services Authority; (ii) Punjab Khadi and Village Industries Board ; (iii) Punjab State Human Rights Commission ; (iv) Punjab Labour Welfare Board ;..................

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 . 11..................

to give uninterrupted electricity through independent feeders to est ablishments attending to emergency/ accident cases on the pattern of essential services including privately managed commercial heart care and MRI/ CT scan 3 units. For this purpose, the Company was to charge extra tariff at the..................

4.1.12.3 Online Global Positioning System The Company entered (February 2011) into an agreement with M/s Eon Infotech Limited (Contractor) for initially pro viding Online Global Positioning System (GPS) in 130 HVAC buses to be extended to more buses at same terms and conditions for a..................

from 15 employees (clerical staff 36) who had since retired/ been dismissed from service or had expired. 29 There was no damaged wheat of State pool reported in o ther selected district offices. 30 Calculated on basis of Economic cost (A cquisition cost plus carry over charges upto the mont h of..................

The Mining Department may update its online application for downloading MM 11 form by adding fields related to laden and unladen weight of the vehicles engaged in transporting of minor minerals. The MM 11 should also mention the CBR registration number. The Department in its reply dated 12..................

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..................

Audit Report ( Revenue Sector) for the year ended 31 March 20 18 84 APPENDIX -IV Application of incorrect rate of tax (Reference Para No. 3.3) (` in lakh) Sl.No. Name of the unit Number of dealer s Assessment year (month and year of assessme nt) Name of commodity Value of goods Rate of tax..................