Audit Reports

of the Urban Local Bodies (ULBs) in the State Section -A 29 Accountability f ramework and Financial Reporting issues Section -B 36 Chapter IV Performance Audit Greater Hyderabad Municipal Corporation 4 39 Chapter V Compliance Audit Paragraphs Loss of revenue 5.1 71 Short levy and..................

of entry tax on furnace oil 2.14 22 Non/Short levy of interest 2.15 23 Chapter -III State Excise Tax ad ministration 3.1 25 Results of audit 3.2 25 Performance Audit on “ Levy and Collection of Excise Duty ” 3.3 25 -40 Chapter -IV Stamp Duty Tax ad ministration 4.1 41 Results of audit 4.2 41..................

The Report containing the findings of performance audit and audit of transactions in various departments, Report containing the observations on audit of Statutory Corporations, Boards and Government Companies and the Report on Revenue Sector are presented separately. Executive Summary..................

action on Audit Reports 1.9 4 Status of placement of Separate Audit Reports of autonomous bodies in the State Legislature 1.10 5 Year-wise details of performance audits and paragraphs appeared in Audit Reports 1.11 5 Chapter-II : Performance Audit ANIMAL HUSBANDRY, DAIRY DEVELOPMENT AND FISHERIES..................

levy of interest 2.9 17 ii Paragraph Page CHAPTER -III : State Excise Tax A dministration 3.1 19 Internal Audit 3.2 19 Results of Audit 3.3 20 Performance Audit on ‘ Regulation and Control over M anufacture, Possession, Transportation, Distribution and Sale of Alcoholic Products in the..................

of accounts 1.11 - 1.13 7 - 8 Placing of S eparate Audit Reports in the Legislature 1.14 8 Impact of non - finalisation of accounts 1.15 9 Performance of PSUs as per their latest finalised accounts 1.16 - 1.1 8 9 - 11 Winding up of non - working PSUs 1. 19 - 1.2 0 11 Comments on..................

- II, Nagpur 1.4 2 Planning and conduct of audit 1.5 3 Significant audit observations 1.6 3 R esponsiveness of Government to Audit 1.7 8 CHAPTER II PERFORMANCE AUDIT Water Resources D epartment Performa nce Audit on Gosikhurd National Irrigation Project 2. 1 11 - 3 4 CHAPTER III AUDIT OF..................

The replacement was expected to improve the Boiler performance, and enhance the Company’s ability to meet the demand of power. As the original drawings o f the Plant (includi ng Boiler) were not available , the Company decided to develop drawings based on the existing dimensions , on re..................

2 of the year 201 7 TABLE OF CONTENTS Description Reference to Para Page Preface (v) Chapter I : Introduction Introduction 1.1 1-6 Chapter II : Performance Audit DEPARTMENT OF WATER RESOURCES Contract Management in Department of Water Resources 2.1 7-30 Chapter II I : Compliance Audit FOREST AND..................

6-7 Arrears in finalisation of accounts 1.10 to 1.12 7-8 Placement of Separate Audit Reports 1.13 8-9 Impact of non -finalisation of accounts 1.14 9 Performance of PSUs as per their latest finalised accounts 1.15 to 1.18 9-11 Winding up of non -working PSUs 1.19 and 1.20 11 -12 Accounts Comments..................