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Page 35 of 123, showing 10 records out of 1,225 total

07 March 2018
Compliance Performance
West Bengal
Report No. 2 of 2017 - Public Sector Undertakings for the year ended 31 March 2016-Government of West Bengal

 Special Financial Support- State Government provides budgetary support by way of grants and subsidies to the PSUs, as and when required.  Guarantees- State Government also guarantees the repayment of loans with interest availed by the PSUs from Financial Institutions. 1. 4 Investment in............

Sector:
Power & Energy |
Industry and Commerce
Chapter 3 – Compliance Audit - Report No.2 of 2017 – Public Sector Undertakings Government of West Bengal
(PDF 0.72 MB)

CHAPTER III 63 Chapter I II 3 Compliance Audit Important audit findings arising out of test check of transactions made by the State Government companies/corporations are included in this chapter. West Bengal Small Industries Development Corporation...

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07 March 2018
Compliance Performance
West Bengal
Report No. 1 of 2017 on Economic Sector for the year ended 31 March 2016-Government of West Bengal

s anction, replacement of old arms and new equipment for patrolling was a continuous process and was being carried out utili sing the allocated budget. However, the replacement/ procurement of equipment has failed to address the significant shortage s. 2.9 Conclusions India‟s conservation............

Sector:
Environment and Sustainable Development |
Industry and Commerce |
Transport & Infrastructure
Chapter 3 – Compliance Audit - Report No.1 of 2017 – Economic Sector Government of West Bengal
(PDF 1.02 MB)

31 Chapter 3 : Compliance Audit PUBLIC WORKS (ROADS ) DEPARTMENT 3.1 Extra expenditure due to use of higher specifications than necessary The Public Works (Roads ) Department, in deviation from the IRC guidelines , laid bituminous layers of higher...

Chapter 2 – Performance Audit – Report No.1 of 2017 – Economic Sector Government of West Bengal
(PDF 0.55 MB)

s anction, replacement of old arms and new equipment for patrolling was a continuous process and was being carried out utili sing the allocated budget. However, the replacement/ procurement of equipment has failed to address the significant shortage s. 2.9 Conclusions India‟s conservation............

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07 March 2018
Compliance Performance
West Bengal
Report No.5 of 2016 - Revenue Sector Government of West Bengal

  This Report on Revenue Sector for the year ended March 2016 has been prepared for submission to the Governor of West Bengal under Article 151 of the Constitution of India. The Report contains significant results of the performance audit and...

Sector:
Taxes and Duties
Chapter 4 – Motor Vehicle Tax - Report No.5 of 2016 – Revenue Sector Government of West Bengal
(PDF 0.66 MB)

CHAPTER-IV...

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07 March 2018
Compliance Performance
West Bengal
Report No.3 of 2017 - General and Social Sector Government of West Bengal

in Raiganj District Hospital valued ` 17.84 lakh 153 Appendix 2.1.3 Major drugs which were not in stock during the visit of Audit 154 Appendix 2.2.1 Budget outlay and expenditure for Secondary Education during 2011-16 155 Appendix 2.2.2 Receipt and expenditure of RMSA funds 155 Appendix 2.2.3............

Sector:
General Sector Ministries and Constitutional Bodies
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07 March 2018
Financial
West Bengal
Report No.4 of 2016 - State Finances Government of West Bengal

Profile of West Bengal Gross State Domestic Product (GSDP) Introduction Summary of Fiscal Transactions in 2015-16 Review of the fiscal situation Budget Estimates vis-à-vis Actuals Resources of the State Resources of the State as per Annual Finance Accounts Revenue Receipts State’s Own............

Sector:
Finance
Chapter 1 Finances of the State Government Report No.4 of 2016 - State Finances Government of West Bengal
(PDF 1.04 MB)

As per the West Bengal Fiscal Responsibility and Budget Management (WBFRBM) Act, 2010, enacted in July 2010 and amended thereafter, the State Government was required to bring out the following fiscal documents in prescribed pro forma and table the same along with the Budget before the............

Appendices of Report No.4 of 2016 - State Finances Government of West Bengal
(PDF 1.04 MB)

The Fiscal Responsibility and Budget Management Act has been th enacted in July 2010. Normative projections made by the 14FC as well as the projections in the Act are used to make qualitative assessment of the trends and pattern of major fiscal aggregates during the year. Assuming that GSDP............

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13 March 2018
Compliance
Report No.2 of 2018 - Compliance Audit on Scientific and Environmental Ministries/Departments Union Government

Prefa\be iii Overview v CHAPTER I- I\bTRODUCTIO\b 1-7 About this Report 1.1 1 Audit \boverage 1.2 1 Planning and \bondu\bt of audit 1.3 2 Budget and expenditure \bontrols 1.4 3 Audit of Autonomous Bodies 1.5 4 Outstanding Utilisation Certifi\bates 1.6 5 Departmentally Managed Government............

Sector:
Environment and Sustainable Development
Chapter 3 Department Of Atomic Energy
(PDF 0.19 MB)

2 of 2018 20 BARC, NPCIL, DPS8, HWB and distinguished Scientists/Professors from the Indian Institutes of Technology. The budget and expenditure of HWB for the period from 2012-13 to 2016-17 is given in Table 3.1 below. Table 3.1: Budget and Expenditure for 2012-2017 (` in crore) 2012-13 2013-14............

Appendices
(PDF 0.36 MB)

APPENDICES Report No. 2 of 2018 79 Appendix I (Refer to Paragraph 1.5) Grants released to Autonomous Bodies auditable unde r Section 14 of Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971 during 2016-17 (` ``...

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13 March 2018
Financial
Report No.1 of 2018 - Finance Audit on Railways Finances in Indian Railways Union Government

Conclusion 1.12 27 Recommendations 1.13 28 CHAPTER 2 – Appropriation Accounts Summary of Appropriation Accounts 2.1 29 Financial Accountability and Budget Management 2.2 34 Capital Grant No. 16 – Assets, Acquisition, Construction and Replacement 2.3 36 Misclassification of Expenditure 2.4 39............

Sector:
Transport & Infrastructure
Executive Summary
(PDF 0.29 MB)

From 1 April 1950, a separate Railway Budget is being presented to the Parliament prior to pr esentation of the General Budget every year. Till the year 2016 -17 the Railway Budget wa s presented to the Parliament separately and figures relating to the receipts and expenditure of IR we re shown............

Chapter 1 State of Finances
(PDF 1.4 MB)

Table 1.1 (a) Summary of Capital and Revenue Expenditure of IR (` in crore) Sl. No. Details Actual 2015-16 Budget Estimates 2016-17 Revised Estimates 2016-17 Actual 2016-17 1. Capital Expenditure (Gross Budgetary Support, Internal Resources and Extra Budgetary Resources) 93,519.79 1,21,000............

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27 December 2017
Performance
Report No.38 of 2017 - Performance Audit on Kudankulam Nuclear Power Project, Units I and II Department of Atomic Energy

Absence of SORs resulted in not having a control pa rameter to monitor preparation of budgetary estimates. Preparation of inflated estima tes adversely affects the budgeting and funds arrangement processes and was avoidable. Audit Recommendation No. 14 DAE’s reply to the Audit............

Sector:
Power & Energy
Chapter 4 Project Implementation
(PDF 0.47 MB)

Absence of SORs resulted in not having a control parameter to monitor preparation of budgetary estimates. Preparation of inflated estimates adversely affects the budgeting and funds arrangement processes and was avoidable. Audit Recommendation No. 14 DAE’s reply to the Audit............

Annexures
(PDF 0.12 MB)

Report No. 38 of 2017 Perform ance Audit Report on Kudankulam Nuclear Power Proje ct, Units I and II 63 Annexure I Details of operational Nuclear Power Plants in Indi a Sl. No. Plant Unit Type Capacity (MW) Date of Commercial Operation 1. Tarapur...

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19 December 2017
Compliance
Report No.35 of 2017 - Sharing of Revenue by Private Telecom Service Providers upto 2014-15 Communications and IT Sector Union Government

This Report presents the audit observations emanating from the verification of the accounting records of five operators. The accouting years covered were from 2006-07 to 2014-15 in respect of Quadrant Televentures Limited, 2009-10 to 2014-15 for...

Sector:
Information and Communication
Chapter 3 Revenue Shared by M/s Telenor (India) Communication Ltd
(PDF 0.13 MB)

Report No. 35 of 2017 25 CHAPTER - III Revenue Shared by M/s Telenor (India) Communication Ltd 3.1 Introduction Unitech Wireless acquired GSM licenses for 22 Telec om Circles in the name of eight 1 different entities during the year 2008. National L ...

Executive Summary
(PDF 0.08 MB)

Report No. 35 of 2017 ix Executive Summary 1. Revenue share model in Indian Telecom Sector The New Telecom Policy (NTP-99), which came into ef fect in April 1999, introduced the revenue sharing model in the Indian telecom sec tor. Under this system...

Index
(PDF 0.06 MB)

Report No. 35 of 2017 i CONTENTS Description Paragraph Page Preface vii Executive Summary ix Chapter-I: Introduction Revenue sharing regime 1.1 1 Definition of Gross Revenue (GR)/Adjusted Gross Rev enue (AGR) in the various licenses 1.2 1...

Chapter 2 Revenue Shared by Tata Teleservices Limited and Tata Teleservices (Maharashtra) Limited
(PDF 0.15 MB)

Report No. 35 of 2017 5 CHAPTER – II Revenue Shared by Tata Teleservices Limited and Tat a Teleservices (Maharashtra) Limited 2.1 Introduction Tata Teleservices Limited (TTSL) was incorporated a s a company in 1996. It commenced operations as...

Chapter 4 Revenue Shared by M/s Videocon Telecommunication Limited
(PDF 0.12 MB)

Report No. 35 of 2017 41 CHAPTER - IV Revenue Shared by M/s Videocon Telecommunication Li mited 4.1 Introduction Videocon Telecommunications Limited (VTL), formerly known as Datacom Solutions Private Limited, obtained Unified Access Services License ...

Chapter 5 Revenue Shared by M/s Quadrant Televentures Limited
(PDF 0.13 MB)

Report No. 35 of 2017 53 CHAPTER - V Revenue Shared by M/s Quadrant Televentures Limited 5.1 Introduction Quadrant Televentures Limited (QTL) formerly known as HFCL Infotel Limited obtained Unified Access Services License (UASL) in 2000 for Punjab...

Glossary
(PDF 0.06 MB)

Report No. 35 of 2017 143 Glossary of Terms and abbreviations 1 Access Service Access Services is the collection, carriage, transm ission and delivery of voice and/or non-voice messages over Licensee's network b y deploying circuit and/or packet...

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19 December 2017
Compliance
Report No.40 of 2017 - Compliance Audit of Department of Revenue – Direct Taxes Union Government

The reven\be expendit\bre for the year 2016-17 is ` 5,623 crore 19. 1.4 Budgeting o\b Direct Taxation 1.4.1 The B\bdget reflects the Government’s vision and in tent. The reven\be b\bdget consists of the reven\be receipts of the Gove rnment (tax reven\bes and other reven\bes). Comparison of............

Sector:
Taxes and Duties
Chapter 1 Direct Tax Administration
(PDF 0.2 MB)

The revenue expenditure for the year 2016-17 is ` 5,623 crore19. 1.4 Budgeting of Direct Taxation 1.4.1 The Budget reflects the Government’s vision and intent. The revenue budget consists of the revenue receipts of the Government (tax revenues and other revenues). Comparison of budget............

Chapter 5 Fictitious demands during scrutiny assessments
(PDF 0.1 MB)

Considering the importance of revenue collection in the yearly budget exercise, it is of utmost importance that the revenue collection reporting must be based on realistic figures. For the financial year 2015-16, total tax collection of Pr. Chief Commissioner of Mumbai region was ` 2,48,061............

Appendices
(PDF 0.33 MB)

Report \bo. 40 o\f 2017 (Direct Taxes) 107 Appendix 2.1 (Re\berence: Paragraph 2.2.4) State-wise incidence o\b errors in assessment State Assessments comp\feted during 2015-16 in units se\fected \bor audit during 2016-17 (inc\fuding those comp\feted ...

Abbreviations
(PDF 0.08 MB)

Report \bo. 40 o\f 2017 (Direct Taxes) 127 Abbreviations ACIT Assis\fan\f Commissioner of Income Tax Ac\f Income Tax Ac\f, 1961 AE Associa\fed En\ferprises ALP Arm’s Leng\fh Price AO Assessing Officer AIR Ann\bal Informa\fion Re\f\brn AY...

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