Audit Reports

award of works in test- checked projects leading to cost overrun XIV 87 Components sanctioned under Guru-ta-Gaddi XV 88 Statement showing details of contracts concluded for various components of swimming pool and their status XVI 89 Glossary 90 PREFACE 1. This Report for the year ended 31 March............

This Report presents the results of audit of the Departments of the Government of Meghalaya under the Revenue Sector. The cases mentioned in the Report are among those which came to notice in the course of test audit of records during the year 201 2-13 as well as those which came to notice in............

(Revenue Sector) for the year ended 31 March 2013 32 According to Section 15(5)(b) of the KVAT Act, 2003, “in the case of a dealer executing works contracts and opting for composition of tax, no tax by way of composition shall be payable on the amounts payable or paid to a sub-contractor as............

Maharashtra Airport Development Company Limited extended various undue benefits to Developer resulting in non recovery of ` 149.35 crore in three contracts (Paragraph 4.1) Overview xv The Maharashtra State Electricity Distribution Company Limited wrongly computed depreciation while assessing............

In Meghalaya , works contracts and furniture are taxable at the rate of 12.5 per cent . Chapter -II: Taxes on Sale, Trade/VAT etc. 42 2.19 Non -deduction of tax at source We obtained information from the Civil Audit Wing and cross -checked the same with the records of the STs, Circle -VI,............

and gives the grant-by-grant description of appropriations and the maimer in which the allocated resources were managed by the service delivery departments. Chapter III is an inventory of Manipur Government's compliance with various reporting requirements and financial............

agency had utilised the MA for establishment of site offices and also utilised ` 65.37 lakh as margin mone y for procuring machineries with 17 The contracts for shifting of electrical utilities were awarded in July 2011 and shifting of water supplies work was awarded in February 2012. Report............

4. Audit observations on matters arising from performance reviews and audit of transactions in various departments including the Public Works and Irrigation and Flood Control Departments, audit of stores and stock, audit of autonomous bodies, audit of revenue receipts and departmentally run............

3 Significant audit observations 1.6 3 Performance audit of programmes/activities/departments and Chief Controlling Officer based audit of Government departments 1.6.1 4 Compliance audit of transactions 1.6.2 7 Lack of responsiveness of Government to Audit 1.7 8 Outstanding Inspection Reports............

¾Drugs procurement lacked planning, resulting in chronic delay in finalizing the rate contracts for supply of drugs. While the rate contracts for 2008-09 had been finalized only in March 2009, those for 2009-10 had been awarded only in October 2010. This resulted in non- availability of............