Audit Reports

(September 2010) for levying of Household Tax ( ` 5 to ` 15 per month); Water & Sanitation Tax ( ` 1 per month for each household); Vill age Road & Environment Tax ( ` 1 per month per household); Panchayat Reco mmendation/Clearance/Certificate Fees @ ` 20 per case/application; Sale of Tende r......

As a result, the audi t of all GST receipts/transactions is being conducted in an IT environment. (iii) Analysis of arrears of revenue and arrears of asses sment Arrears of revenue signify delayed realisation of r evenues due to the Government. Similarly, arrears of assessment signify......

Certification Agency, Boileauganj, Shimla, (iii) Livestock Development Board, Boileaug anj, Shimla, (iv) HP State Council for Science, Technology and Environment, Kasumpati, Himachal Pradesh. State Finances Audit Report for the year ended 31 March 2021 108 4.16 Timeliness and Quality of Accounts......

 The Company should utilise funds from sale of dry f ly ash as per guidelines of MoEF&CC. Compliance of Environmental norms and Generation of clean energy Power plants of the Company met the emission norms regarding Suspended Particulate Matter (SPM) levels as determined by th e Ministry of......

inventory items were economic, efficient and effect ive; (iii) Effective and efficient financial management at pla nt and Company level existed; (iv) Environmental norms notified by Ministry of Environ ment Forests and Climate Change, Central Pollution Control Board (CP CB) and Haryana State......

approval for revival of the two damaged ESPs and ov erhauling of remaining 62 ESPs on open tender basis to make the plant meet th e new environmental norms and also decided to carry out suggested capital ove rhauling. The Board of Directors (BoDs) of the Company approv ed (July 2017)......

Su preme Court of India imposed ban (November 2017) on use of FO due to high pollutant contents and adverse impact on environment. Hence, chances for use of this FO in future were very remote but the Company has not taken any action for its disposal.  Mandatory and Recommendatory spares 13......

financial management due to use of f ly ash fund in contravention of guidelines of Ministry of Environm ent Forest and Climate Change Ministry of Environment, Forest and Climate Change (MoEF&CC) vide its notification (2009) provided that the amount collec ted from sale of fly ash should be......

The Company used this fund in the general business in contravention of instructions of MoEF&C C. 7.1.4 Compliance of Environmental norms and Generat ion of clean energy Power plants of the Company met the emission norms regarding Suspended Particulate Matter (SPM) levels as determined by......

Food & Allied Industries, (vi) Water Resources, (vii) Energy and Power, (viii) Industry and Commerce, (ix) Transport, (x) Urban Development, (xi) Environment, Science and Technology, (xii) Public Works, (xiii) IT and Communication, (xiv) Law and Order, (xv) Culture and Tourism, and (xvi)......

Loans and a dvances of GoI increased significantly due to special assistance to States for capital expenditure in difficul t fiscal environment arising from COVID -19 pandemic and loans to States in lieu of GST compensation shortfall during the year . Due to inadequate balance in GST......

services was pr epared and implemented efficiently by the department; operational wing was providing efficient, economical, reliable, safe and environment friendly transport services; the levy, assessment, collection and remittance of Government revenues were made efficiently as per the......

services was prepared and implemented efficiently by the departm ent; Operational wing was providing efficient, economica l, reliable, safe and environment friendly transport services; The levy, assessment, collection and remittance of Government revenues were made efficiently as per the......

2.3 Providing efficient, economical, reliable, safe and environment friendly transport services 2.3.1 Share of Roadways in public transport Details of the share of public transport in the State is given in Table 2.5 for the period 2015-20. Table 2.5: Details of public transport in the State......

2 Financial and Operational Performance Financial Position and working results, Fund Management, Providing efficient, economical, reliable, safe and environment friendly transport services, Purchase of built up buses, fabrication, design and delivery of buses, Maintenance of Buses, Manpower Cost......

and Flood Control 1,492.00 1,574.44 Energy 7,015.30 5,788.32 Industry and Minerals 392.19 390.60 Transport 3,078.58 2,442.29 Science, Technology and Environment 24.98 31.83 Other General Economic Services 77.10 116.76 Grants-in-aid and Contributions Nil II. Revenue Deficit carried over to Section......

(i) re\bief of the poor (ii) education (iii) yo\fa (iv) medica\b re\bief (v) preservation of environment (inc\budin\f water-sheds, forests and wi\bd\bife) (vi) preservation of monuments/ p\baces/ objects of artistic or historic interest and (vii) the advancement of any other object of......

of the peop\be residin\f under the umbre\b\ba of an institution, by providin\f them more spacious ownership f\bats with modern amenities in a better environment. Audit observed that the AO, whi\be fina\bisin\f the assessment did not a\b\bow deficit of ` 140.63 crore to be carried forward to the......

Processin\f Centre – Income Tax Return (CPC-ITR), Ben\fa\buru was meant for processin\f of e\bectronica\b\by fi\bed ITRs in an automated environment. Further, in order to brin\f a\b\b the business processes of the Department in automated environment and to provide a\b\b the services......

only 0.25 lakh (3.7 per\bcent\f o\f the total cases while 6.30 lakh (91.4 per\b cent) cases were \brocessed under summary manner in an automated environment. However, Audit noted certain de\ficiencies in the ITD system which led to incorrec t claims o\f exem\btion along with the \bossibility......

definition of ‘charitab\be purpose’ which inc\budes (i) re\bief of the poor (ii) education (iii) yo\fa (iv) medica\b re\bief (v) preservation of environment (inc\budin\f watersheds, forests and wi\bd\bife) (vii) preservation of monuments or p\baces or objects of artistic or historic interest......