Audit Reports

Compliance with financial rules, procedures and directives as well a s timeliness and quality of reporting are some of the attributes of good governance. Reports on compliance and controls, if effective and operational, assist State Governments in meeting their basic stewardship...............

i TABLE OF CONTENTS Paragraph Page Preface v Executive Summary vii CHAPTER I - FINANCES OF THE STATE GOVERNMENT Profile of Tamil Nadu 1 Gross State Domestic Product 1 Introduction 1.1 2 Resources of the State 1.2 7 Revenue receipts 1.3 10 Capital receipts 1.4 17 Public account receipts 1.5 17...............

The State’s population increased from 6.24 crore in 2001 to 7.21 crore in 2011 recording a decadal growth of 15.54 per cent. The percentage of population below the poverty line was lower than the all -India average. The State’s G ross Domestic Product (GSDP ) in 201 6-17 at current prices was...............

700 1,000 1,400 2,100 Sub Inspector of Police 500 700 900 1,400 Head Constable 350 500 700 1,050 Police Constable 300 450 600 900 Standard Cost for Bandobust to Private Mega Events Rank Below 12 Hrs ( `) Above 12 Hrs ( `) One day (`) One day and Less than 12 Hrs ( `) Inspector 1,200 1,800 2,400...............

holds the key to manage flooding and simultaneously addresses the need to harness water resources in the context of increasing urbani sation and depleting ground water tables. Section 9 -C of the TN Town and Country Planning Act, 1971 p rovides for preparation of a Master Plan for the Chennai...............

bodies is vital for providing quality water for human consumption, along with their important role as flood accommodators by restricting rainwater discharge into sea. Such management includes creation of water storage facilit ies, maintenance of the length and width of water bodies and keeping...............

CHAPTER – III STATE EXCISE DEPARTMENT Chapter-III: State Excise Department 31 3.1 Tax Administration The Additional Chief Secretary to the Government of Meghalaya, Excise,...............

OVERVIEW CHAPTER\b–\bV\b F\fREST\b&\bENVIR\fNMENT\b DEPARTMENT\b Chapter-V: Forest & Environment Department 45 5.1 Tax Administration The Principal Secretary to the Government of Meghalaya, Forests &...............

CHAPTER – IV TRANSPORT DEPARTMENT Chapter-IV: Transport Department
39 4.1 Tax Administration The Additional Chief Secretary to the Government of Meghalaya, Transport...............

CHAPTER – VI MINING & GEOLOGY DEPARTMENT Chapter-VI: Mining & Geology Department 79 6.1 Tax Administration The Principal Secretary to the Government of Meghalaya, Mining and...............

on “Wildlif e and Forest Management in Meghalaya” and 28 Audit Paragraphs relating to Taxa tion, State Excise, Transport and Mining & Geology departments involving ` 361.51 crore. The major findings are mentioned below: Chapter-I: General
During the year 2016-17, the revenues raised by...............

II: Contingency Fund: Contingency Fund of the State established under Article 267(2) of the Constitution is in the nature of an imprest placed at the disposal of the Governor to enable him to make adva nces to meet urgent unforeseen expenditure, pending authorisation by the Legislature. Approval...............

Audit 15 Chapter -II Performance Audit of Government Companies Punjab State Grains Procurement Corporation Limited 2.1 Procurement, Storage and Delivery of wheat Highlights The Pu njab State Grains Procurement Corporation Limited (Company) was incorporated (Marc h 2003) with the main...............

As on 31 March 201 7, there wer e 5 11 PSUs. Of these, one 2 company was listed on the stock exchange(s). The details of the State PSUs as on 31 March 201 7 are given in table 1.1 below. Table 1.1: Total number of PSUs as on 31 March 201 7 Type of PSUs Working PSUs Non -working PSUs 3 Total...............

41 CHAPTER-III AUDIT OF TRANSACTIONS Himachal Pradesh State Electricity Board Limited 3.1 Incorrect waiver of fixed charges The Company waived fixed demand charges of ` `` ` 5.06 crore chargeable in terms of Electricity Supply Code, 2009 approved by the Himachal Pradesh Electricity Regulatory...............

on Integ rated Kashang Hydro Electric Project and 13 paragraphs with financial i mplication of ` 846.91 crore relating to issues of avoidable payment due to non- compliance of rules, directives and procedures, non / short recovery of energy charges and infructuous expenditure that resulted in...............

As on 31 March 2017, there were 23 PSUs. Of these, one company 1 was listed (April 1995) on the Delhi Stock Exchang e. During the year 2016-17, one PSU 2 was incorporated and no PSU was closed down. The details of State PSUs in Himachal Pradesh as on 31 March 2017 are given in table 1.1 below................

The Commissioner of Commercial Taxes (CCT) is the head of the Commercial Taxes Department (CTD) who is assisted by Joint Commissioners (JCs), Deputy Commissioners (DCs), Assistant Commissioners (ACs) and Commercial Tax Officers. The assessment, levy and collection of tax are done by ACs and...............

In Kerala, a separate Department called “Directorate of State Lotteries” was formed under the administrative control of Secretary (Taxes). 6.2 Internal audit The internal audit wing (IAW) of the Lotteries Department consists of one Joint Director, one District Lottery Officer, one...............

The balance 31 per cent was receipt from the Government of India as State’s share of divisible Union taxes (` 15,225.02 crore) and Grants-in-aid (` 8,510.35 crore). (Paragraph 1.1.1) Arrears of revenue as on 31 March 2017 on some principal heads of revenue amounted to ` 12,590.97 crore, of...............

Chapter : III – Taxes on vehicles 61 CHAPTER-III TAXES ON VEHICLES 3.1 Tax administration   The receipts from the Transport Department are regulated under the provisions of the Central and the State Motor Vehicles Acts and Rules made thereunder. The Transport Department...............

Chapter : IV – Land Revenue and Building Tax 83 e CHAPTER-IV LAND REVENUE AND BUILDING TAX 4.1 Tax administration The Revenue and Disaster Management (R&DM) Department is under the control of the Additional Chief Secretary at the Government level with the Commissioner of Land...............

A – STATE EXCISE 5.1 Tax administration The Additional Chief Secretary to the Government (Excise), is the administrative head of the Excise Department at Government level. The Department is headed by the Excise Commissioner (EC). The Department is divided into three 1 zones, which are...............

96 CHAPTER V WATER RESOURCES DEPA RTMENT Information System Audit on ‘ Enhanced Advanced Billing, Accounting and Collection Utility System’ (eABACUS) in Kerala Water...............

(IRs) as on 30 June 201 7 (Reference: Paragraph 1.7.1 ; Page: 9) Year Upto 201 2-13 2013 -14 2014 -15 2015 -16 2016 -17 Total HIGHER EDUCATION DEPARTMENT No. of IRs 241 55 34 59 51 440 No. of paragraphs 978 208 137 370 352 2045 No. of IRs for which initial reply has not been received (no................

43 CHAPTER III LOCAL SELF GOVERNMEN T DEPARTMENT Role of Kudumbashree in the socio -economic empowerment of women Executive Summary ‘Kudumbashree’ – a registered soci ety under the...............

i CONTENTS Description Reference Paragraph Page PREFACE v CHAPTER I - INTRODUCTION About this Report 1.1 1 Profile of units under audit jurisdiction 1.2 1...............