Audit Reports

of placement of Separate Audit Reports of Autonomous Bodies in the State Assembly 1.9 4 Chapter 2 Performance Audits Panchayat and Rural Development Department Mid Day Meal Scheme 2.1 7 Public Health and Family Welfare Department Implementation of Combating HIV/AIDS Programme 2.2 28 Higher............

audit 2.2 15 Performance Audit on ‘System of Assessment under VAT’ 2.3 17 Information Technology Audit on ‘Computerisation of Commercial Taxes Department’ 2.4 41 Non-compliance of the provisions of the Acts/Rules 2.5 61 Suppression of sale turnover 2.6 61 Excess Input Tax Credit 2.7 62............

on implementation of VAT (including IT audit of VATIS) 2.4 12 Under-declaration of tax due to adoption of incorrect rate of tax 2.5 40 VAT on works contracts 2.6 42 Interstate sales 2.7 44 Non-levy of interest on belated payment of tax 2.8 48 49 Input tax credit 2.9 49 Levy of penalties under............

provision for performance security (at the rate of 5 per cent of the agreement amount) was not included in the tender documents in respec t of 5,895 contracts for ` 690.40 crore involving performance security of ` 34.52 crore in 13 out of 26 test -checked divisions. Non -adherence/non............

23 – “Industries Department” 2.7 42 Review of Grant No. 42 – “Rural Development Department” 2.8 45 Conclusion and Recommendations 2.9 47 TABLE OF CONTENTS ii Report on State Finance For the year ended March 2015 Particulars Reference to Paragraphs Page CHAPTER – III............

of medicines 2.1.11.8 119 2.1.8 Details of non-deduction of quality test charge from suppliers of medicines purchased from VIII & IX round of rate contracts in test checked districts 2.1.11.8 120 2.1.9 Statement showing details of inadequate Human Resources in test checked health units 2.1.15............

As a result, though bids were seriously imbalanced, the APS was not submi tted by the bidders in respect of 397 projects and contracts were awarded 38 Balasore and Nayagarh. 39 Balasore, Kalahandi, Keonjhar, Nayagarh and Sambalpur. Audit Report ( Economic Sector ) for the year ended March............

Local Bodies) include submission of detailed project reports to the SLNA for appraisal, accountal of funds received from SLNA, tendering, award of contracts, ensuring adherence to the time schedule and quality of the works executed by the contractors, furnishing of periodical reports on............

It also holds the responsibility of execution of contracts/ issue of wo rk orders for execution of works, verification of bills pertaining to works and bills of other expenses along with obtaining sanctions for the payments. Engineering section is headed b y the Chief Engineer of the Authority............

Report No. 1 of 2016 (Indirect Taxes – Service Tax) 46 Detailed scrutiny of records of M/s ACE Pipeline Contracts Pvt. Ltd. in Mumbai VI Commissionerate revealed (December 2014) that during FY13 and FY14, the assessee paid Service Tax of ` 4.74 crore belatedly, on which the total interest............