Audit Reports

11 December 2019

Compliance Performance

Gujarat

Report no. 3 of 2019 - Revenue Sector, Government of Gujarat

This Report contains 22 paragraphs and one Performance Audit involving Rs 443.24 crore. Significant audit findings related to major state revenues are value added tax, stamp duty and registration fees, taxes on vehicles, etc. The total...

Sector:

Taxes and Duties

Chapter 2 Goods And Services Tax/ Value Added Tax/ Sales Tax of Report no. 3 of 2019 - Revenue Sector, Government of Gujarat

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13 CHAPTER -II G OODS AND SERVICES TAX / VALUE ADDED TAX/ SALES TAX 2.1 Tax Administration Value Added Tax (VAT)/ State Goods and Services Tax (SGST) laws and rules framed there under..................

Overview

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81 crore during 201 6-17. The revenue raised by the Sta te from tax receipts during 2017 -18 was ` 71 ,549 .41 crore and from non -tax receipts was ` 15,073 .97 crore. The revenue raised by the State Government was 7 0 per cent of the total revenue receipts. The main so urces of tax revenue..................

Chapter 4 Stamp Duty And Registration Fees

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51 CHAPTER -IV STAMP DUTY AND REGISTRATION FEES 4.1 Tax Administration The overall control on the levy and collection of stamp duty and registration fees rests with the Revenue Department. The..................

Chapter 5 Other Tax And Non-Tax Receipts

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57 CHAPTER -V OTHER TAX AND NON -TAX RECEIPTS 5.1 Results of Audit Energy and Petrochemicals Department There are 23 1 auditable units in the Electricity Duty..................

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21 February 2019

Compliance Performance

Arunachal Pradesh

Report No. 2 of 2018 - Social, Economic, General Revenue And Economic (PSUs) Sectors, Government of Arunachal Pradesh

expenditure 3.4 72 District Administration Idle expenditure 3.5 73 CHAPTER-IV: REVENUE SECTOR Introduction 4.1 77 Compliance Audit Paragraphs Tax and Excise Department Failure of Assessing Officer to detect short realis ation of tax 4.2 83 Non-furnishing of returns by registered dealers..................

Sector:

Taxes and Duties |

General Sector Ministries and Constitutional Bodies

Chapter 3 General Sector

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53.02 49.80 94 3 General Administration 657.11 482.54 73 4 Home 861.62 735.18 85 5 Legal Metrology 10.50 9.46 90 6 Election 51.49 24.09 47 7 Fire Services 51.96 22.65 44 8 Land Management 27.90 20.32 73 9 Administration of Justice 33.66 10.51 31 10 Stationery and Printing 15.32 8.35 55 11..................

Chapter 1 Social Sector

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1 1.1 Introduction This Chapter of the Audit Report for the year ended 31 March 2017 deals with audit findings on State Government departments under the Social Sector. During 2016-17, total budget allocation of the Stat e Government in major...

Preface

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Development Department, Public Works Depa rtment, Water Resources Department, Agriculture Department, Plann ing Department, District Administration, Tax and Excise Department, Transport Department, Arunachal Police Housing and Welfare Corporation Li mited (APHWCL), Arunachal Pradesh Forest..................

Chapter 2 Economic Sector

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37 2.1 Introduction This Chapter of the Audit Report for the year ended 31 March 2017 deals with the audit findings of State Government departments under the Economic Sector. During 2016-17, total budget allocation of the Stat e Government under the ...

Chapter 4 Revenue Sector

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77 4.1 Introduction 4.1.1 Trend of Revenue Receipts The tax and non-tax revenue raised by the Government of Arunachal Pradesh during 2016-17, the State share of net proceeds of divisib le Union taxes and..................

Chapter 5 Economic Sector (PSUs)

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The Audit Reports of C&AG are submitted to the Government under Section 19A of the C&AG’s (Duties, Powers and Conditions of Service) Act, 1971. 5.1.5 Stake of Government of Arunachal Pradesh The State Government’s financial stake in these SPS Usis mainly of three types: Share Capital and..................

Appendices

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Name of the work/ particular of supplied items Bill/ voucher No with date value of work/bill amount 75% of work value being taxable turn over VAT to deducted @ 12.5% on taxable turnover VAT deducted @ 4% on total value Short deduction Penalty payable by the contractors Interest (upto March..................

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14 October 2017

Compliance Performance

Arunachal Pradesh

Report No. 2 of 2017 - Social, Economic, General Revenue And Economic (PSUs) Sectors, Government of Arunachal Pradesh

Paragraphs Transport Department Collection of Revenue from Outsourced Activities in Transport Department 4.2 86 Non-realization of Motor vehicle tax 4.3 94 Taxation Department Loss of revenue due to short deduction of tax on wo rk contracts 4.4 95 Concealment of turnover 4.5 96 Irregular..................

Sector:

Taxes and Duties |

General Sector Ministries and Constitutional Bodies

Chapter 1 Social Sector

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Major emphasis was laid on strengthening service delivery in health centres by equipping the m with adequate physical infrastructure, health care personnel and by ensuri ng availability of medical equipment and drugs. A Performance Audit was undertaken on Re productive and Child Health (RCH)..................

Chapter 4 Revenue Sector

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79 4.1 Introduction 4.1.1 Trend of Revenue Receipts Tax and Non-tax revenue raised by Government of Arunachal Pradesh during 2015-16, the State share of net proceeds of divisible Union taxes and..................

Chapter 5 Economic Sector (PSUs)

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5.2.8.3.1) There was doubtful expenditure of ` `` ` 1.08 crore on purchase of spare parts from firms who were registered under the Value Added Tax authorities for doing business related to other than sale of spare parts. (Paragraph 5.2.8.3.1) There was excess consumption of fuel of 29.18..................

Executive Summary

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The balance 91.21 per cent of receipts during 2015-16 was from Government of India. The Tax Revenue raised by the State Government duri ng 2015-16 ( ` 535.07 crore) increased by 6 per cent as compared to the previous year ( ` 462.16 crore). The Non-Tax Revenue during 2015-16 ( ` 392.12..................

Appendices

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Housing 4.3 State Excise 5.7 Geology and Mining 4.7, 4.8 Land Management 4.9, 4.10 State Lottery 4.11, 4.12, 4.13, 4.14, 4.15, 4.16, 4.17, 4.18, 4.19 Taxation 4.20, 4.21, 4.22, 5.2 Transport 5.4, 5.5 Power 5.6 Supply and Transport. 5.8 Forest. 2009-10 24.03.2011 2.12 Rural Development 2.4, 2.5,..................

Chapter 2 Economic Sector

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GoI at a cost of ` 1447.11 lakh which aimed at providing connectivity between Dambuk and Paglam fo r availing medical facilities and essential service with towns in Assam. ‘ Construction of RCC Bridge (2x40 metre) over river Singking’ on Dambuk-Paglam Road was part of this project. Af..................

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28 August 2018

Financial

Arunachal Pradesh

Report No. 1 of 2018 - State Finance, Government of Arunachal Pradesh

AUDIT FINDINGS Analysis of Finances of the State Government State’s Own Resources (Own Tax and Non-Tax Resource s) were only about 11 per cent of the Revenue Receipts. As such, the State primarily depends on resources transferred by the Central Government. Central Transfers,..................

Sector:

Finance

Executive Summary

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AUDIT FINDINGS Analysis of Finances of the State Government State’s Own Resources (Own Tax and Non-Tax Resource s) were only about 11 per cent of the Revenue Receipts. As such, the State primarily depends on resources transferred by the Central Government. Central Transfers, comprising of..................

Chapter 3 Financial Reporting

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ountant General to assess audit requirement under Sections 14 and 15 of the Comptro ller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971. Annual Accounts of 25 Autonomous Bodies/ Authoritie s due up to 2016-17 was yet to be submitted to the Accountant General..................

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14 October 2017

Financial

Arunachal Pradesh

Report No. 1 of 2017 - State Finance, Government of Arunachal Pradesh

Revenue Receipts Revenue Receipts during 2015-16 grew by 15.51 per cent ( ` 1417.05 crore) over the previous year. Tax Revenue was 19.78 per cent lower than the assessment made by the XIV Finance Commission, however, it was 5.42 per cent higher than the assessment made in the Budget..................

Sector:

Finance

Chapter 1 Finances of the State Government

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2014 -15 2015 -16 Non -Plan Plan Total Section – A : Revenue Revenue Receipts 9136.05 10553.10 Revenue Expenditure 7156.59 5659.41 2703.33 8362.74 Tax Revenue 462.16 535.07 General Services 2062.59 2457.41 60.68 2518.09 Non -Tax Revenue 457.64 392.12 Social Services 2358.39 1297.19 1259.48..................

Chapter 2 Financial Management and Budgetary Control

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estimate, supplementary grants, surrenders and re -appropriations distinctly and indicate actual Capital and Revenue Expenditure on various specified services vis -à-vis those authori zed by the Appropriation Accounts in respect of both charged and voted items of budget. The Appropriation..................

Chapter 3 Financial Reporting

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order to identify institutions which attract audit under Sections 14 and 15 of the Comptroller & Auditor General’s (Duties, Powers & Conditions of Service) Act, 1971, the Government/Heads of Departments are required to furnish to Audit every year detailed information regard ing financial..................

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17 December 2019

Financial

Uttar Pradesh

Report No. 3 of 2019 - State Finances, Government of Uttar Pradesh

Estimates , Actual Receipts and Expenditure for 2017 -18 66 Appendix 1.5 Time series data on the State Government Finances 68 Appendix 1.6 (A) Own Tax Revenue during 201 3-18 (B) Own Non -Tax Revenue during 2013 -18 71 Appendix 1.7 Summarised financial position of the Government as on 31 March..................

Sector:

Finance

Chapter 1 Finances Of The State Government

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-18 Percentage increase in 2017 -18 with respect to 2016 -17 Section A:Revenue Revenue Receipts 1,68,214 1,93,422 2,27,076 2,56,875 2,78,775 8.53 Own Tax Revenue (OTR) 66,582 74,172 81,106 85,966 97,393 13.29 OTR/RR (per cent) 39.58 38.35 35.72 33.47 34.94 1.47 Own Non -Tax Revenue (NTR) 16 ,450..................

Appendices

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Revenue Receipts 15.1 16.1 11. 3 8.5 b. Own Tax Revenue 14. 9 14.7 12.2 13.3 c. Own Non Tax Revenue 9.5 19.9 5.9 -31.6 d. Total Expenditure 15.8 15. 5 4.7 -2.0 e. Capital Expenditure 14. 0 15. 3 1.0 -44.0 f. Revenue Expenditure on Education 14.5 19.0 6.2 -11.6 g. Revenue Expenditure on Health 16..................

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10 December 2019

Compliance Performance

Uttarakhand

Report No. 2 of 2019 - Government of Uttarakhand

and input control in the pension software Social Welfare Department in collaboration with Nat ional Informatics Centre started (November 2011) an online software eSPAN for distri bution of old age pension. The database relating to Old Age Pension maintained by the department was scrutinised..................

Sector:

Taxes and Duties |

General Sector Ministries and Constitutional Bodies

Chapter 1 Social, General and Economic Sectors (Non-PSUs)

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and input control in the pension software Social Welfare Department in collaboration with Nat ional Informatics Centre started (November 2011) an online software eSPAN for distri bution of old age pension. The database relating to Old Age Pension maintained by the department was scrutinised..................

Chapter 3 Social and Economic Sectors (Public Sector Undertakings)

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company’s profita bility and the efficiency with which its capital is used and is calculated by dividing compa ny's earnings before interest and taxes by capital employed. Return on Equity is a measure of performance calculated by dividing net profit after taxes by shareholders’ fu nds...................

Chapter 2 Revenue Sector

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97 CHAPTER-II Revenue Sector 2.1 Introduction Part-I 2.1.1 Trend of revenue receipts Tax and non-tax revenue raised by the Government of Uttarakhand during the year 2017-18, the State’s share of net proceeds of divis ible Union..................

Overview

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Out of this, 44 per cent was raised through tax revenue ( ` 10,164.93 crore) and non-tax revenue ( ` 1,769.53 crore). The balance 56 per cent was received from the Government of India as State’s share of divisible U nion taxes ( ` 7,084.91 crore) and Grants-in-aid ( ` 8,085.20 crore)...................

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10 December 2019

Financial

Uttarakhand

Report No. 1 of 2019 - State Finances, Government of Uttarakhand

of Current Year’s Fiscal Operations ( ` `` ` in crore) Receipts 2016-17 2017-18 Disbursements 2016-17 2017-18 Section-A: Revenue Own Tax revenue 10,897.31 10,164.93 General services 9,934.09 12,408.50 Non-tax revenue 1,345.82 1,769.53 Social services 10,528.57 10,929.44 Share of..................

Sector:

Finance

Chapter 1 Finances of The State Government

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-1.2: Summary of Current Year’s Fiscal Operations ( ` `` ` in crore) Receipts 2016-17 2017-18 Disbursements 2016-17 2017-18 Section-A: Revenue Own Tax revenue 10,897.31 10,164.93 General services 9,934.09 12,408.50 Non-tax revenue 1,345.82 1,769.53 Social services 10,528.57 10,929.44 Share of..................

Index

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i TABLE OF CONTENTS Sl. No. Contents Paragraph Page No. 1. Preface v 2. Executive Summary vii CHAPTER-1: FINANCES OF THE STATE GOVERNMENT 3. Profile of the State 1.1 1 4. Receipts of the State 1.2 6 5. Revenue Receipts 1.3 8 6. Capital Receipts 1.4...

Chapter 2 Financial Management And Budgetary Control

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No. Grant No. Name of the Grant/Appropriation Total Grant/ Appropriation Excess Expenditure 1. 7 Finance, Tax, Planning, Secretariat &Miscellaneous Services Capital (Charged) 5,011.39 2. 25 Food Capital (Voted) 1,322.39 Total 6,333.78 As is evident from above table, 98.76 per cent excess..................

Chapter 3 Financial Reporting

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0023- Hotel Receipt Tax 19.07 19.02 99.74 2040- Taxes on Sales, Trades etc. 189.82 109.82 57.85 2. 0029- Land Revenue 24.09 12.72 52.80 2245- Relief on Account of Natural Calamities 518.75 167.93 32.37 3. 0055- Police 23.56 13.93 59.13 2250- Other Social Services 18.94 18.73 98.89 4. 0059-..................

Appendices

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to 2017-18 For Uttarakhand For SCS For Uttarakhand For SCS For Uttarakhand For SCS A of Revenue Receipts 14.15 13.70 12.12 12.40 8 .90 10.40 B of Tax Revenue 17.28 16.00 14.17 11.90 -6.72 20.0 0 C of Non-Tax Revenue 8.54 8.30 -4.27 10.60 31.50 8.00 D Total Expenditure 14.16 13.70 14.35 12.90..................

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14 December 2019

Compliance Performance

Himachal Pradesh

Report No. 2 of 2019 - Revenue Sector, Government of Himachal Pradesh

Access to check input tax credit was also not available online due to which i t could not be ascertained whether at source point the dealer had deposited the tax. It was suggested that a complete online refund system be devised. Chapter-II: Taxes/VAT on Sales and Trade 25 | P a g e Conclusion..................

Sector:

Taxes and Duties

Chapter 2 Taxes/Vat On Sales And Trade

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Access to check input tax credit was also not available online due to which i t could not be ascertained whether at source point the dealer had deposited the tax. It was suggested that a complete online refund system be devised. Chapter-II: Taxes/VAT on Sales and Trade 25 | P a g e Conclusion..................

Overview

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two Thematic Audits and 23 paragraphs relating to non/ short levy of VAT/CST, State Excise, Stamp duty and Registration Fee, Passenger and Goods tax and Royalty with revenue im plication of `330.87 crore. I General The total revenue receipts of the State Government for the year 2017-18 was..................

Chapter 1 General

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1 | P a g e CHAPTER\bI GE\fERAL 1.1 Trend of revenue receipts 1.1.1 The tax and non-tax revenue raised by the Governmen t of Himachal Pradesh during the year 2017-18, the State’s share of net proceeds of divisible..................

Chapter 3 State Excise

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51 | P a g e CHAPTER\bIII STATE E\fCISE 3.1 Tax administration The Principal Secretary (Excise) is the Administrative Head at the Government level. The Department is headed by the Excise and..................

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14 December 2019

Financial

Himachal Pradesh

Report No. 1 of 2019 - State Finance, Government of Himachal Pradesh

EBC Interest 3.42 0.03 0.81 Total 35.24 4.35 7.60 The Additional Director of Higher Education while c onfirming the facts and figures stated that the online documents submitted by the i nstitutions were under progress and the scholarship would be released shortly. The rep ly was not acceptable as..................

Sector:

Taxes and Duties

Chapter 2 Financial Management and Budgetary Control

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EBC Interest 3.42 0.03 0.81 Total 35.24 4.35 7.60 The Additional Director of Higher Education while c onfirming the facts and figures stated that the online documents submitted by the i nstitutions were under progress and the scholarship would be released shortly. The rep ly was not acceptable as..................

Chapter 3 Financial Reporting

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(113 UCs: ` 186.04 crore), Housing (153 UCs: ` 60.28 crore), Industries (94 UCs: ` 36.81 crore), Art and Culture (132 UCs: ` 5.25 crore), Excise and Taxation Department (Compensation and assignment to local bodies) (258 U Cs: ` 9.95 crore), Social Security and Welfare (163 UCs: ` 27.42 crore),..................

Chapter 1 Finances of the State Government

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in crore) Receipts 2016-17 2017-18 Disbursements 2016-17 2017-18 Section-A: Revenue Revenue receipts 26,264 27,367 Revenue expenditure 25,344 27,053 Tax revenue 7,039 7,108 General Services 9,728 11,009 Non-tax revenue 1,717 2,364 Social Services 9,610 10,337 Share of union Taxes/Duties 4,344..................

Appendices

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2008-09 to 2016-17 2012-13 to 2016-17 2016-17 to 2017-18 SCS* HP** SCS* HP** SCS* HP** A of Revenue Receipts 13.7 14.10 12.4 13.91 10.4 4.20 B of Tax Revenue 16.0 17.34 11.9 11.06 20.0 ## 0.98 C of Non-Tax Revenue 8.3 -0.75 10.6 5.67 8.0 37.68 D of Total Expenditure 13.7 16.12 12.9 14.65 10.6..................

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