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27 August 2019
Compliance
Manipur
Report No.1 of 2019 - State Finances, Government of Manipur

Financial Assistance to Institutions 2013-14 2014-15 2015-16 2016-17 2017-18 BE* Actual Educational Institutions (Aided Schools, Aided Colleges, Universities etc.) 95.48 91.65 28.67 51.27 78.73 72.40 Municipal Corporations and Municipalities 14.72 25.05 30.94 17.12 47.84 32.14 Co-operative...

Sector:
Finance
(PDF 0.58 MB)

Tax Revenue 8.30 (-)5.26 8.00 5.63 d Total Expenditure 13.70 11.37 10.60 10.61 e Capital Expenditure 7.80 0.22 19.60 (-)4.37 f Revenue Expenditure on Education 16.60 13.58 15.80 12.56 g Revenue expenditure on Health 18.00 18.80 20.50 31.92 h Salary & Wages 14.70 13.34 20.60 13.36 i Pension 18.80...

7), Public Works Department (Revenue voted- ` 113.18 crore) (Grant no. 8), Education (Revenue vo ted – ` 198.13crore) (Grant no. 10), Municipal Administrat ion, Housing and Urban Development (Revenue voted - ` 127.08 crore) (Grant No. 12), Community and Rural Development (Revenue Voted - `...

Major defaulting Departments with total outstanding AC Bills above ` 100 crore include Medical & Health ( ` 296.78 crore), Education (S) Department ( ` 193.35 crore), Planning Department ( ` 143.79 crore), Development of Tribals and Backward Classes ( ` 136.78 crore), Power ( ` 110.12 crore) and...

Financial Assistance to Institutions 2013-14 2014-15 2015-16 2016-17 2017-18 BE* Actual Educational Institutions (Aided Schools, Aided Colleges, Universities etc.) 95.48 91.65 28.67 51.27 78.73 72.40 Municipal Corporations and Municipalities 14.72 25.05 30.94 17.12 47.84 32.14 Co-operative...

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02 August 2019
Compliance Performance
Sikkim
Audit Report on Economic, Revenue & General Sectors 2017-18 Sikkim

CSR activities included eradicating hunger, poverty and malnutrition, promoting preventive healthcare, education, gender equality, setting up homes for women, orphans and the senior citizens, etc. while giving preference to the local areas around it for spending the amount earmarked for CSR...

Sector:
Finance

at Burtuk, and (x) Conservation of Heritage and Culture 6 (i) Disaster Relief, (ii) Capacity Building for d isaster response, (iii) Elementary Education, (iv) Improvement in Justice Delivery, (v) Incentives for issuing UIDS, (vi) District Innovation Fund, (vii) Statistical system...

Printing 1.81 2.05 1.90 1.75 2.03 1.83 1.81 2.16 1.85 3.08 2.21 42.59 14 Crop Husbandry 0.53 1.45 0.91 0.56 0.91 0.70 0.91 0.57 0.91 0.34 0 -40.35 15 Education, Sports, Art and Culture 1.69 1.38 1.34 1.22 1.17 1.16 1.12 2.05 1.15 2.31 2.68 12.68 16 State Lotteries (SL) Gross 776.03 474.37 787.23...

12.56 17.00 9.80 9.80 3 Capacity Building for disaster response Land Revenue and Disaster Management Department 5.00 5.00 5.00 - - - 4 Elementary Education Human Resource Development Department 5.00 2.00 2.00 - - - 5 Improvement in Justice Delivery Home Department 21.78 12.07 12.07 - - - 6...

CSR activities included eradicating hunger, poverty and malnutrition, promoting preventive healthcare, education, gender equality, setting up homes for women, orphans and the senior citizens, etc. while giving preference to the local areas around it for spending the amount earmarked for CSR...

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02 August 2019
Financial
Sikkim
State Finances Audit Report 2017-18 Sikkim

The details of recovery of current cost as ratio of Non-Tax Revenue Receipts to Revenue Expenditure in respect of Education, Health and Family Welfare, Water Supply and Sanitation and Irr igation during 2017-18 are given in Table 1.10 : Audit Report on State Finances for the year ended 31...

Sector:
Finance

Total Expenditure 13.70 11.50 10.6 26.10 e. Capital Expenditure 7.80 2.10 19.6 109.20 f. Revenue Expenditure on Education 16.60 13.20 15.8 9.70 g. Revenue Expenditure on Health 18.00 12.40 20.5 13.90 h. Salary and Wages 14.70 14.90 20.6 3.90 i. Pension 18.80 28.80 28.1 13.10 1 Census Info India...

The details of recovery of current cost as ratio of Non-Tax Revenue Receipts to Revenue Expenditure in respect of Education, Health and Family Welfare, Water Supply and Sanitation and Irr igation during 2017-18 are given in Table 1.10 : Audit Report on State Finances for the year ended 31...

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26 July 2019
Compliance Performance
Assam
Report No.2 of 2019 - Revenue Sector, Government of Assam

\ \ \ 111 33 Territorial Forest Divisions, 8 Wildlife Fores t Divisions, 14 Social Forestry Divisions, 11 Research, Education and Working Plan, Manas Tiger Reserve and Kaziranga Nat ional Park. Chapter – V: Environment and Forests Department 87 Compliance Audit observations 5.4 Mines and...

Sector:
Taxes and Duties

\ \ \ 111 33 Territorial Forest Divisions, 8 Wildlife Fores t Divisions, 14 Social Forestry Divisions, 11 Research, Education and Working Plan, Manas Tiger Reserve and Kaziranga Nat ional Park. Chapter – V: Environment and Forests Department 87 Compliance Audit observations 5.4 Mines and...

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26 July 2019
Compliance
Assam
Report No.1 of 2019 - State Finances, Government of Assam

Expenditure that reg istered significant increases include Pension and other Retirement Benefits (` 1,823 crore) under General Services, General Education ( ` 1,467 crore) and Medical and Public Health ( ` 1,005 crore) under Social Services, and Power ( ` 1,144 crore) under Economic Services....

Sector:
Finance
(PDF 0.98 MB)

or subsidised food for the poor to support nutrition, delivery of health services to improve quality of l ife and reduce morbidity, providing basic education to all, drinki ng water and sanitation etc. Debt Sustainability The Debt sustainability is defined as the ability of the State to maintain...

Expenditure that reg istered significant increases include Pension and other Retirement Benefits (` 1,823 crore) under General Services, General Education ( ` 1,467 crore) and Medical and Public Health ( ` 1,005 crore) under Social Services, and Power ( ` 1,144 crore) under Economic Services....

Commission and Others 317.24 455.91 773.15 442.61 330.54 6 23 - Pension and Other Retirement Benefits 9641.34 0 9641.34 8276.12 1365.22 7 26 - Education (Higher Education) 2165.02 182.03 2347.05 1865.91 481.14 8 29 - Medical & Public Health 4187.57 777.12 4964.69 3966.10 998.59 9 31 - Urban...

Pendency of UCs mainly pertained to Agriculture (91 UCs: ` 596.40 crore), Education (4,427 UCs: ` 2,188.11 crore), Finance (Taxation) (420 UCs: ` 730.62 crore), Health (123 UCs: ` 1148.83 crore), Planning and Development (216 UCs: ` 322.93 crore), Power (10 UCs: ` 150.75 crore), Panchayat and...

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06 August 2019
Compliance
Haryana
Report No.1 of 2019 - State Finances, Government of Haryana

the anticipated receip t of ` 17,099 crore mainly due to lesser receipts under Road Transport ( ` 690 crore), Urban Development ( ` 139 crore) and Education ( ` 356 crore) than the estimated projections.  The actual revenue expenditure was lesser by ` 6,679 crore than the budget pro vision...

Sector:
Finance
(PDF 1.16 MB)

of Total Expenditure 15.8 15.4 4.7 10.5 e. of Capital Expenditure 14.0 5.4 1.0 97.3 f. of Revenue Expenditure on Education 14.5 14.1 6.2 6.5 g. of Revenue Expenditure on Health 16.2 18.4 10.7 9.8 h. of Salary and Wages 13.4 12.9 8.9 7.6 i. of Pension 16.2 17.0 22.9 55.2 1 Census Info India 2011...

No. Grant Name and Scheme Name Budget Provision Expenditure Saving Percentage savings over budget 1. Grant No. 9 -Education (i) 2202 -General Education, 01 -Elementary Education, 111 -Sarva Shiksha Abhiyan 741.38 452.30 289.08 39 (ii) 2202 -General Education, 02 -Secondary Education, 109 -...

the anticipated receip t of ` 17,099 crore mainly due to lesser receipts under Road Transport ( ` 690 crore), Urban Development ( ` 139 crore) and Education ( ` 356 crore) than the estimated projections.  The actual revenue expenditure was lesser by ` 6,679 crore than the budget pro vision...

(PDF 0.09 MB)

subsidised food for the poor to support nutrition, delivery of health services to improve quality of life and reduce morbidity, provision of b asic education to all, drinking water, sanitation, etc. Development Expenditure The analysis of expenditure data is disaggregated into development and...

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20 July 2019
Compliance
Tamil Nadu
Report No.1 of 2019 - State Finance, Government of Tamil Nadu

The de crease during the year was mainly under Energy, Agriculture and allied activities, Industry and Minerals under Economic Services and Education, Sports, Art & Culture, Heal th & Family Welfare, Water Supply, Sanitation, Housing & Urban Development under Social Services.  Capital...

Sector:
Finance
(PDF 0.91 MB)

Tax Revenue 9.5 7.1 5.9 8.6 d of Total Expenditure 15.8 15.0 4.7 (-) 2.7 e of Capital Expenditure 14.0 10.8 1.0 (-) 2.4 f of Revenue Expenditure on Education 14.5 14.5 6.2 10.3 g of Revenue Expenditure on Health 16.2 16.9 10.7 26.1 h of Salaries and Wages 13.4 12.6 8.9 12.0 i of Pension 16.2...

The de crease during the year was mainly under Energy, Agriculture and allied activities, Industry and Minerals under Economic Services and Education, Sports, Art & Culture, Heal th & Family Welfare, Water Supply, Sanitation, Housing & Urban Development under Social Services.  Capital...

The departments that registered major savings were Rural Development & Panchayat Raj, Finance, School Education, Municipal Administration & Water Supply, Irrigation, Highways & Minor Ports and Energy. Major surrenders and r easons wherever furnished by the departments for the major savings, as...

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26 July 2019
Compliance
Gujarat
Report No.2 of 2019 - State Finances, Government of Gujarat

The major Departments incurring excess expenditure during last five years were Agriculture and Co-operation; Education ; Forests & Environment; Health and Family Welfare; Narmada, Water Resources, Water Supply and Kalpsar; Panchayat, Rural Housing and Rural Development; and Roads and Buildings....

Sector:
Finance
(PDF 2.36 MB)

Non Tax Revenue 9.5 12.8 5.9 12.9 d. Total Expenditure 15.8 12.5 4.7 14.1 e. Capital Expenditure 14.0 10.3 1.0 17.7 f. Revenue Expenditure on Education 14.5 16.0 6.2 11.9 g. Revenue Expenditure on Health 16.2 19.9 10.7 7.1 h. Salary and Wages 13.4 13.4 8.9 20.2 i. Pension 16.2 18.2 22.9 23.7 1...

Goods and S ervices Tax (SGST) (₹ 2,713 crore), (ii) land revenue ( ₹ 1,761 crore), (iii) interest receipts (₹ 950 crore), (iv) revenue from education, arts, sports and culture ( ₹ 351 crore), and (v) receipts from major irrigation projects (₹ 319 crore). In respect of non-ferrous,...

Financial Management and Budgetary Control 49 State Finances Audit Report for the year ended 31 March 2018 years were Agriculture & Co-operation; Education; Forests & Env ironment; Health & Family Welfare; Narmada, Water Resources, Water Supply and Kalpsar; Panchayat, Rural Housing and Rural...

from Women and Child Development Departme nt (48 AC bills amounting ₹ 273.91 crore); Home Department (330 AC bills amounting ₹ 83.40 crore) and Education Department (1,688 AC bills amounting ₹ 53.83 crore). During 2017-18, of the 11,853 AC bills ( ₹ 902.78 crore) drawn, 1,795 AC bills (...

(PDF 0.76 MB)

The major Departments incurring excess expenditure during last five years were Agriculture and Co -operation; Education ; Forests & Environment; Health and Family Welfare; Narmada, Water Resources, Water Supply and Kalpsar; Panchayat, Rural Housing and Rural Development; and Roads and Buildings....

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30 July 2019
Compliance
Report No.9 of 2019 - Compliance Audit of Union Government, Department of Revenue - Direct Taxes

1961, in the case of an individual or a Hindu undivided family the rate of tax on long term capital gains is 20 per cent and is subject to surcharge, education cess and secondary and higher education cess. 4.4.2.1 In Jharkhand, Pr. CIT (Central), Patna charge, AO c ompleted the assessment of an...

Sector:
Taxes and Duties
(PDF 0.25 MB)

1961, in the case of an individual or a Hindu undivided family the rate of tax on long term capital gains is 20 per cent and is subject to surcharge, education cess and secondary and higher education cess. 4.4.2.1 In Jharkhand, Pr. CIT (Central), Patna charge, AO c ompleted the assessment of an...

to related group tr usts/institutions considered as application of income Section 10(23C)(vi) provides that the income of any university or other educational institution existing solely for educati onal purposes, and not for purposes of profit, shall be exempt provided the in stitution applies...

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30 July 2019
Compliance
Report No.11 of 2019 - Compliance Audit of Union Government, Department of Revenue (Indirect Taxes – Goods and Services Tax)

Irregular Availing of cess cre\bit not \betecte \b Throu\bh the Taxation Law Amendment Act, 2017, the E ducation Cess (EC), Secondary and Hi\bher Education Cess (SHEC), Swachh Bharat Cess (SBC), Krishi Kalyan Cess (KKC), were abolished with effect from 1 July 2017 and had, thus, become...

Sector:
Taxes and Duties
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