Audit Reports

20 20 31 (202 2 3 ) ( ) ( ) iii v - xi -I: 1: 1.1.1 - 1.1.2 1 1.1.3 - 1.1.6 2 1.1.7 - 1.1.10 4 2: 1.2.1 - 1.2.2 7 1.2.3 8 1.2.4 8 1.2.5 9 1.2.6 - 1.2.7 10 1.2.8 - 1.2.11 11 1.2.12 14 1.2.13 - 1.2.15 14 1.2.16 16 1.2.17 17 1.2.18 20 1.2.19 – 1.2.20 ...

CHAPTER I Functioning of Public Sector Undertakings CHAPTER-I FUNCTIONING OF PUBLIC SECTOR UNDERTAKINGS Section 1: Overview of Public Sector Undertakings 1.1 General 1.1.1 The Public Sector Undertakings (PSUs) consist of State Government Companies...

i Chapter-I General ii 1 1.1 Trend of Revenue Receipts 1.1.1 The Tax and Non-Tax Revenue raised by Government o f Assam (GoA) during the year 2019-20, State’s share of net proceeds of divisible Union taxes and duties assigned to State,...

85 Appendices 81 85 Appendix–I ( Reference: Paragraph 1.7.3) Action taken by the Government/PCBA on the recommen dations Year of Audit Report Name of the Performance Audit Reference of Paragraph Recommendations Action taken by the...

vii Overview v OVERVIEW This Report contains seven paragraphs including thr ee Subject Specific Compliance Audit viz. (i) “Processing of Refund cla ims under GST in Assam” (ii) “Transitional Credits under GST ” and (iii) “Forest Department ...

i TABLE OF CONTENTS Particulars Paragraph Page Preface -- iii Overview -- v CHAPTER-I: GENERAL Trend of Revenue Receipts 1.1 1 Analysis of arrears of revenue 1.2 6 Arrears in Assessment 1.3 7 Evasion of tax detected by the Department 1.4 8 Pendency...

Chapter-III Excise Department 47 3.1 Administration The State Excise Department is responsible for collection of revenue under Assam Excise Act and enforcement of Excise laws on prohib ition of illicitly distilled liquor, Ganja , Bhang and Opium. In ...

Chapter 4 Quality of Accounts & Financial Reporting Practices Chapter 4 Quality of Accounts & Financial Reporting Practices A sound internal financial reporting system with re levant and reliable information significantly contributes to efficient...

Executive Summary Executive Summary 1 The Report Based on the audited accounts of the Government of Assam for the year ending 31 March 2021, this Report provides an analytical r eview of the finances of the State Government. The Report is structured ...

© COMPTROLLER AND AUDITOR GENERAL OF INDIA www.cag.gov.in lR;eso t;rs of the State Finances Audit Report for the year ended 31 March 2021 Government of Arunachal Pradesh (Report No. 1 of 2022) Comptroller and Auditor General of India Dedicated to...

CHAPTER-V Functioning of State Public Sector Enterprises 111 SUMMARY OF FINANCIAL PERFORMANCE OF STATE PUBLIC ENTERPRISES 5.1 Introduction This Chapter presents the financial performance of the ‘Government Companies’, ‘Statutory...

App endix-1.1 (Refer paragraph 1.1; page 1 ) QUEM EE RE Mm mel el) Financial Data CAGR EViG Ann ual Growth wert a . | R evenue R eceipts CAGR 2011 -12 t o 2014-15 REVERE RIP other than NE ETT PSTN ET SEC] 1 3.49 1 7.01 CAGR 2015-16 t o 2018-19 RIE...

A sound internal financial reporting system with relevant and reliable information significantly contributes to efficient and effective governance by the State Government. Compliance with financial rules, procedures and directives as well as the...

SOCIAL SECTOR C HAPTER -I CHAPTER I – SOCIAL SECTOR 1.1 Introduction This Chapter of the Audit Report for the year ended 31 March 2020 deals with the findings on audit of the State Government’s auditab le entities under Social Sector. Table...

CHAPTER – I GENERAL 1.1 Trend of revenue receipts 1.1.1 The tax and non-tax revenue raised by the Governmen t of Meghalaya during the year 2019-20, the State’s share of net proceeds of divisible Union taxes and duties assigned to the State and...

The Report of the Comptroller and Auditor General of India on Revenue Sector for the year ended 31 March 20 20 (Government of Meghalaya) is brought out in six chapters. The Report contains two Subject Specific Compliance Audit Paragraphs on...

APPENDICES 61 Appendix–2.3.1 Organisational set-up of the Goods and Services Tax Department, Government of Meghalaya (Reference: Paragraph 2.3.1) Commissioner & Secretary to the Government of Megha laya (ERTS) (Administrative head of the...

TABLE OF CONTENTS PARA CAPTION REFERENCE PARAGRAPH PAGE(S) Preface iii Overview v CHAPTER I- GENERAL Trend of revenue receipts 1.1 1 Goods and Services Tax 1.2 3 Revenue from GST 1.3 5 Analysis of arrears of revenue 1.4 7 Pendency of refund cases...

75 Glossary Chapter I- General ACM Audit Committee Meeting ATN Action Taken Note EN Explanatory Note BE Budget Estimate CAG Comptroller and Auditor General GoI Government of India GoM Government of Meghalaya NRTP Non-Resident Taxable Person OIDAR...

CHAPTER-II Audit Findings on Panchayati Raj Institutions CHAPTER-ll AUDIT FINDING ON PANCHAYATI RAJ INSTITUTIONS This Chapter contains a Thematic Audit on Implementation of Mewat Area Development Scheme, two Long Draft Paragraph on Mahatma Gandhi...

E XECUTIVE S UMMARY The Report The State Finances Audit Report of the Government of Meghalaya for the year ended 31 March 2021 provides an analytical review of the finances of the State Government. This report is primarily based on an analytical ass ...

APPENDICES APPENDIX 2.1 Time Series Data on State Government Finances (Reference: Paragraphs 2.4.2.2) (₹ in crore) 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 Part A – Receipts 1. Revenue Receipts 7043.13 8938.95 9273.48 9718.62 9413.52...

QUALITY OF ACCOUNTS AND FINANCIAL REPORTING PRACTICES C HAPTER -IV CHAPTER IV: QUALITY OF ACCOUNTS AND FINANCIAL REPORTING PRACTICES A sound internal financial reporting system with relevant and reliable information significantly contributes to...

FUNCTIONING OF STATE PUBLIC SECTOR ENTERPRISES C HAPTER -V CHAPTER 5: FUNCTIONING OF STATE PUBLIC SECTOR ENTERPRISES SUMMARY OF FINANCIAL PERFORMANCE OF STATE PUBLIC SECTOR ENTERPRISES 5.1 Introduction This Chapter presents the financial performance ...

CHAPTER-II TAXES ON SALES, TRADE, SUPPLIES, etc. I CHAPTER-II: TAXES ON SALES, TRADE, SUPPLIES etc. I I 2.1 Tax administration The receipts from the Goods and Services Tax!V alue Added Tax/Central Sales Tax/Entry Tax payable under the respective...

OVERVIEW About this Report This Report of the Comptroller and Auditor General of India (CAG) relates to matters arising from Compliance Audit of selected Departments of Government of Rajasthan (GoR). Compliance Audit refers to whether the rules and...

Table of Contents Reference to Parae;raph Pae;e Preface - vii Overview - ix PART -A : Revenue Sector Chapter I : General Trend of revenue receipts 1.1 1 Analysis of arrears of revenue 1.2 5 Arrears in assessments 1.3 6 Evasion of tax detected by the ...

CHAPTER- VII COMPLIANCE AUDIT OF EXPENDITURE SECTOR CHAPTER-VII: COMPLIANCE AUDIT OF EXPENDITURE SECTOR Audit of transactions of the Government Departments, their field formations as well as audit of the Autonomous Bodies brought out lapses in...

Part-A REVENUE SECTOR CHAPTER-I GENERAL CHAPTER-I: GENERAL 11.1 Trend of revenue receipts Sl. No. 1 2 3 4 1.1.1 The tax and non-tax revenue raised by the Government of Rajasthan during the year 2020-21, the State's share of net proceeds of divisible ...

CHAPTER-IV STAMP DUTY AND REGISTRATION FEE Year 2016-17 2017-18 2018-19 2019-20 2020-21 I CHAPTER-IV: STAMPDUTY AND REGISTRATION FEE I I 4.1 Tax administration Receipts from stamp duty (SD) and registration fee (RF) in the state are regulated under...