Audit Reports

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

Appendices

_{(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...

Chapter 2 Financial Management and Budgetary Control

_{(PDF 0.56 MB)}

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 -...

Chapter 1 Finances of the State Government

_{(PDF 1.53 MB)}

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...

Glossary of terms

_{(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

Appendices

_{(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...

Chapter 1 Finance of the State Government

_{(PDF 0.67 MB)}

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...

Chapter 2 Financial Management and Budgetary Control

_{(PDF 0.32 MB)}

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

Appendices

_{(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...

Chapter 1 Finances of the State Government

_{(PDF 1.81 MB)}

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,...

Chapter 2 Financial Management and Budgetary Control

_{(PDF 0.9 MB)}

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...

Chapter 3 Financial Reporting

_{(PDF 1.4 MB)}

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 (...

Executive Summary

_{(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

Chapter 4 Income Tax

_{(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...

Chapter 6 Follow up Audit of Exemptions to Charitable Trusts and Institutions

_{(PDF 0.17 MB)}

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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26 July 2019

Compliance Performance

Rajasthan

Report No.3 of 2019 - Public Sector Undertakings, Government of Rajasthan

As on 31 March 2018, Rajasthan had 43 State Public Sector Undertakings (PSUs) consisting of three Statutory Corporations and 40 Government Companies (including three non-functional Government Companies) under the audit jurisdiction of the...

Sector:

Transport & Infrastructure |

Power & Energy |

Industry and Commerce

Chapter 5 Compliance Audit Observations relating to State Public Sector Undertakings (Other than Power Sector)

_{(PDF 5.9 MB)}

ChapterV 5. Compliance Audit Observations relating to State Public Sector Undertakings (other than Power Sector) This Chapter includes important audit findings emerging from test check of transactions of the State Government Companies. I Government...

Annexures

_{(PDF 12.6 MB)}

SP3-800 45500 March2010 NA April2015 April2016 182.00 Limited Bhiwadi-II &SOlA Neemrana NIC (M), I-261 30611 December NA December December 55.10 Education& Neemrana 2012 2015 2016 Research Charitable Trust Pushpa Industries lndraprastha, F-313 2000 June 1990 NA July 1999 March2004 13.20 Kota...

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19 July 2019

Compliance

Uttar Pradesh

Report No.4 of 2018 - Economic and Revenue Sectors, Government of Uttar Pradesh

Miscellaneous General Services 3,264.23 4,494.11 2,970.98 3,194.28 4,037.81 6,400.41 4,774.00 4,949.22 4,220.61 4,460.40 (+) 5.68 (-) 9.88 2. Education, Sports, Art and Culture 5,410.00 4,211.69 5,852.75 6,414.09 6,887.18 5,798.52 7,600.00 10,652.08 11,170.31 14,092.31 (+) 26.16 (+) 32.30 5 3....

Sector:

Taxes and Duties |

Finance

Chapter 3 General

_{(PDF 0.81 MB)}

Miscellaneous General Services 3,264.23 4,494.11 2,970.98 3,194.28 4,037.81 6,400.41 4,774.00 4,949.22 4,220.61 4,460.40 (+) 5.68 (-) 9.88 2. Education, Sports, Art and Culture 5,410.00 4,211.69 5,852.75 6,414.09 6,887.18 5,798.52 7,600.00 10,652.08 11,170.31 14,092.31 (+) 26.16 (+) 32.30 5 3....

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17 July 2019

Financial

Rajasthan

Report No.2 of 2019 - State Finances, Government of Rajasthan

vii Report on State Finances for the year ended 31 March 201 8 Adequacy of public expenditure Though the ratio of development , economic sector, education and health sector expenditure to aggregate expenditure was higher than the average for the General Category States , the fact remained...

Sector:

Taxes and Duties |

Finance

Appendices

_{(PDF 1.5 MB)}

Total Expenditure 15.8 18.5 14.4 19.7 4.7 6.8 e. Capital Expenditure 14.0 14.1 17.0 12.3 1.0 21.5 f. Revenue Expenditure on Education 14.5 15.7 11.5 17.3 6.2 8.9 g. Revenue Expenditure on Health 16.2 18.2 15.4 20.4 10.7 20.7 h. Salary and Wages 13. 4 12.5 9.1 14.3 8.9 25.3 i. Pension 16.2 17.8...

Chapter 1 Finances of the State Government

_{(PDF 1.46 MB)}

in expenditure by ` 1,035 crore under ‘ Pension and Other Retirement Benefits ’; ` 337 crore under ‘ Police ’; ` 1,290 crore under ‘General Education’; ` 376 crore under ‘ Medical and Public Health ’; ` 866 crore under ‘ Urban Development ’; ` 1,868 crore under ‘Rural...

Chapter 2 Financial Management and Budgetary Control

_{(PDF 0.89 MB)}

2016 -17 4.42 2.37 2.05 46.4 2017 -18 3.35 2.21 1.14 34.0 4202 -Capital Outlay on Education, Sports, Art and Culture 01- General Ed ucation 202 -Secondary Education 01-Building 90- Construction Works 2015 -16 12.72 6.79 5.93 46.6 Due to delay in starting of construction work by PWD. The...

Chapter 3 Financial Reporting

_{(PDF 0.37 MB)}

Raj COMP Info Services Ltd., Jaipur ( Secretariat ) ( ` 355.36 crore), (g) Rajasthan Secondary Education Council, Jaipur ( Secretariat ) ( ` 165.28 crore) , (h) Rajasthan Urban Infrastructure Finance Developme nt Corporation (RUIFDCO), Jaipur ( Secretariat ) (` 482.02 crore), (i) Rajasthan...

Executive Summary

_{(PDF 0.31 MB)}

vii Report on State Finances for the year ended 31 March 201 8 Adequacy of public expenditure Though the ratio of development , economic sector, education and health sector expenditure to aggregate expenditure was higher than the average for the General Category States , the fact remained...

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17 July 2019

Compliance Performance

Rajasthan

Report No.1 of 2019 - Revenue Sector, Government of Rajasthan

for housing, education, medical and health etc . as well as for monitoring encroachments. It was noticed that there was no centralised system of maintaining database of Government land at State/BOR/District/ tehsil level for ensuring proper planning and monitoring. The Government stated...

Sector:

Taxes and Duties

Chapter 4 Land Revenue

_{(PDF 0.76 MB)}

for housing, education, medical and health etc . as well as for monitoring encroachments. It was noticed that there was no centralised system of maintaining database of Government land at State/BOR/District/ tehsil level for ensuring proper planning and monitoring. The Government stated...

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11 July 2019

Compliance Performance

West Bengal

Report No.5 of 2018 - Performance Audit of Pollution by Industries in West Bengal, Government of West Bengal

52 Accredited by Quality Council of India or National Accreditation Board for Education and Training. 53 M/s Kanjakura Gram Panchayat and Khaitan Cement Pvt. Limited. 54 Shakambhari Ispat & Power Ltd, Md Bazar Stone Crusher, Kamal Stone Quarry, Khan Stone Quarry, Tapas Kumar Dutta & Guljar...

Sector:

Environment and Sustainable Development |

Finance

Chapter 2 Prevention of Industrial Pollution of Report No.5 of 2018 – Performance Audit of Pollution by Industries in West Bengal, Government of West Bengal

_{(PDF 0.12 MB)}

52 Accredited by Quality Council of India or National Accreditation Board for Education and Training. 53 M/s Kanjakura Gram Panchayat and Khaitan Cement Pvt. Limited. 54 Shakambhari Ispat & Power Ltd, Md Bazar Stone Crusher, Kamal Stone Quarry, Khan Stone Quarry, Tapas Kumar Dutta & Guljar...

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Haryana

Tamil Nadu

Gujarat

Rajasthan

Uttar Pradesh

Rajasthan

Rajasthan

West Bengal