Audit Reports

Appendices 59 Appendix 1.1 State Profile (Reference: Profile of the State; Page 1) A. General Data Sl. No. Particulars Figures 1 Area 2,40,928 Sq. Km. 2 Population a. As per 2011 Census 19.98 crore b. 2019 23.01 crore 3 a. Density of Population (as...

Appendices 101 State Finance s Audit Report for the year ended 31 March 201 9 Appendix 1.1 (A) (Refer Social indicator s of the State ; page 1) Economic and Social indicators of the State A. General Data S. No. Particulars Figures 1 Area 3,42,239...

Executive Summary (v) State Finances Audit Report for the year ended 31 March 2019 Executive Summary Background This report provides an analytical review of the finances of the Government of Rajasthan based on the audited accounts for the year ended ...

87 State Finances Audit Report for the year ended 31 March 2019 Chapter III Financial Reporting This chapter provides an overview and status of compliance of various significant financial rules, procedures and directives with regard to financial...

Part -I Chapter -I Functioning of Power Sector Undertakings Introduction 1.1 The power sector companies pla y an important role in the economy of the State. Apart from providing critical infrastructure required for development of the State’s...

Part -II Chapter -III Functioning of State PSUs (other than Power Sector ) Introduction 3.1 There were 2 8 State Public Sector Undertakings (PSUs) as on 31 March 201 9 which we re related to sectors other than Power Sector . These State PSUs were...

Overview Functioning of P ublic Sector Undertakings Introduction Audit of Government Companies is governed by Sections 139 and 143 of the Companies Act, 2013. As on 31 March 2019, Rajasthan had 43 State Public Sector Undertakings (PSUs) consisting...

Introduction Functioning of State Public Sector Undertakings General 1 State Public Sector Undertakings (PSUs) consist of State Government Companies and Statutory Corporations. State PSUs are established to carry out activities of commercial nature...

Annexure 161 Annexure – 1 (Referred to in Paragraph 1.8 at page no. 12, Paragraph 1.9 at page No . 13 and 1.13 at page no. 18) Summarised financial results of Power Sector Undertakings for the latest year for which accounts were finalised (₹ in...

ix Overview This Repo rt contains two parts . Part -A of the Report comprises of five chapters relating to general information about the Public Sector Undertakings, Audit on “Construction of new sub -stations and augmentation of capacity of the...

Introduction Functioning of State Public Sector Undertakings General 1. State Public Sector Undertakings (PSUs) consist of State Government Companies and Statutory Corporations. State PSUs are established to carry out activities of commercial nature ...

135 CHAPTER V GENERAL SECTOR 5.1 Introduction The audit observations relating to various State Government departments and their units under General Sector are featured in th is chapter. During 2017-18, against a total budget provision of ` 3,515.62...

53 CHAPTER II ECONOMIC SECTOR (OTHER THAN PUBLIC SECTOR UNDERTAKINGS) 2.1 Introduction The audit observations relating to the State Government Departments and their units under the Economic Sector other than State Pu blic Sector Undertakings are...

115 CHAPTER IV REVENUE SECTOR 1 4.1 Trend of revenue receipts 4.1.1 The Tax and Non-tax revenue raised by the Governme nt of Manipur during the year 2017-18, the State’s share of net p roceeds of divisible Union taxes and duties assigned to States ...

i TABLE OF CONTENTS Paragraph Page Preface - vii Executive Summary - ix CHAPTER I SOCIAL SECTOR Introduction 1.1 1 PERFORMANCE AUDIT MUNICIPAL ADMINISTRATION, HOUSING AND URBAN DEVELOPMENT DEPARTMENT Performance Audit of Solid Waste Management 1.2 3 ...

ix EXECUTIVE SUMMARY This Report has been prepared in six chapters. Chap ters I to V deal with Social, Economic (Other than Public Sector Undertak ings), Economic (Public Sector Undertakings), Revenue and General Sectors a nd Chapter VI deals with...

171 Appendix 1.1 (Reference: Paragraph 1.1) Statement showing details of funds directly transfe rred to the State Implementing Agencies under Social Sector Sl. No. Name of the Department Name of Implementing Agency Fund Released (` `` ` in lakh) 1...

Part-I Chapter I Functioning of Power S ector Undertakings 7 PART-I Chapter I Functioning of Power sector Undertakings 1. Introduction 1.1 The State Public Sector Undertakings (SPSUs) engaged in generation, transmission and distribution of...

1 CHAPTER-I: GENERAL 1.1 Introduction This Chapter presents an overview of the trend of receipts of the Government of Chhattisgarh (GoCG), analysis of arrears of taxes 1 pending collection, response of the Government /Departments towards Audit and...

v OVERVIEW This Report contains 14 paragraphs relating to taxes on sales, trade etc., stamp duty and registration fees, taxes on vehicles, mining receipts and forestry and wild life including a paragraph on ‘Preparedness for transition to Goods...

i Paragraph Page Preface iii Overview v Chapter-I: General Introduction 1.1 1 Trend of revenue receipts 1.2 1 Analysis of arrears of revenue 1.3 8 Response of the Government/departments to Audit 1.4 9 Analysis of the mechanism for dealing with the...

51 Appendix 2.1 (Referred to paragraph 2.5.5.1) Table showing the details of dealers who claimed SGST transitional credit in excess of ITR as shown carried forward in VAT returns. Sl. No. Name of unit Name of the tax payer (M/s) GSTIN VAT credit...

59 GLOSSARY OF ABBREVIATIONS Abbreviation Full form AA Assessing Authority AAO Assistant Accounts Officer AAP Annual Average Production AAR Annual Average Royalty AC Assistant Commissioner ACCT Assistant Commissioner Commercial Tax ACM Audit...

37 Chapter-V: Non-Tax Receipts Section A: Forestry and Wild Life (Receipts) 5.1 Tax administration The Forest Department functions under the overall control of Additional Chief Secretary (ACS), who is the Chief Controlling Officer of the Department...

Executive Summary c State Finances Audit Report for the year ended 31 March 2018 eXeCUtIVe SUMMARY Executive Summary d State Finances Audit Report for the year ended 31 March 2018 vii State Finances Audit Report for the year ended 31 March 2018...

Appendices State Finances Audit Report for the year ended 31 March 2018 m GloSSARY oF A BBR eVIA tIon S State Finances Audit Report for the year ended 31 March 2018 n FInAnCIAl RePoRtInG State Finances Audit Report for the year ended 31 March 2018...

e Chapter-1: General ChAPTER 1 GENERAL f Audit Report (Revenue Sector) for the year ended 31 March 2018 ChAPTER 1: GENERAL 1.1 Trend of receipts 1.1.1 The tax and non-tax revenues raised by the Government of Bihar (GoB), the State’s share of net...

c Overview OvERv IEw d Audit Report (Revenue Sector) for the year ended 31 March 2018 OvERvIEw This Report contains 26 paragraphs besides the results of audit of ‘ Implementation of transitional provisions of Goods and Services Tax Act in Bihar’ ...

k Chapter-3: Revenue and Land Reforms ChAPTER 4 TAxES ON vEhICLES l Audit Report (Revenue Sector) for the year ended 31 March 2018 ChAPTER 4: TAxES ON vEhICLES 4.1 Tax administration The Transport Department levies and collects taxes on vehicles in...

o Chapter-5: Stamps and Registration Fees ChAPTER 6 MINING RECEIPTS p Audit Report (Revenue Sector) for the year ended 31 March 2018 ChAPTER 6: MINING RECEIPTS 6.1 Tax administration Mines and Minerals (Development and Regulation) Act (MMDR Act),...