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04 July 2017
Financial
Jammu and Kashmir State (Upto 30-Oct-2019)
Report of 2016 - State Finances Government of Jammu and Kashmir

General Services, Labour and Employment, Other Administrative Services, Stationery & Printing, Minor Irrigation, OSAP, Fisheries, Education etc, Village and Small Industries, Housing , Social Security & Welfare, Tourism and others. As reflected in the table, except under “Forestry & Wild...

Sector:
Finance

Of Total Expenditure 16.71 12.87 2.73 26.90 e. Of Capital Expenditure 13.21 9.65 (-)6.26 42.79 f. Of Revenue Expenditure on Education 17.08 16.74 1.24 51.92 g. Of Revenue Expenditure on Health 18.70 15.86 20.65 31.45 h. Of Salary & Wages 15.49 16.95 5.19 28.17 i. Of pension 18.59 17.41 16.65...

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11 August 2017
Compliance Performance
Maharashtra
Report No.5 of 2017 - Local Bodies Government of Maharashtra

for formation of various Com mittees viz., Standing Committee, Finance Committee, Works Committee, Agri culture Committee, Social Welfare Committee, Education Committee, Heal th Committee, Animal Husbandry and Dairy Committee, Water Management and Sanitation Committee etc. in every Zilla Parishad...

Sector:
Local Bodies

with provision of Section 6 3 to 72 of the MMC Act, 1949 which provides for various functions to be exe rcised in the sphere of Public Works, Education, Public Health and Sanitati on, Town planning and Administration etc. 2 Category A+ (population over one crore and per ca pita income...

for formation of various Com mittees viz., Standing Committee, Finance Committee, Works Committee, Agri culture Committee, Social Welfare Committee, Education Committee, Heal th Committee, Animal Husbandry and Dairy Committee, Water Management and Sanitation Committee etc. in every Zilla Parishad...

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11 August 2017
Compliance Financial
Maharashtra
Report No.3 of 2017 - Revenue Sector Government of Maharashtra

3.R .8 S7 CHAPTER IV LAND REVENUE Tax administration 4.1 68 Results of audit 4.2 68 Audit of “Utilisation of Government land allotted for Educational purposes” 4.3 69 Other audit observations 4.4 T5 Short levy of occupancy price 4.4.1 T5 Short recovery of VAT on auction amount from...

Sector:
Finance

Table 4.2 (` in crore) Sl. No. Category No. of observations Amount 1 Audi t of “ Utilisation of Government land allotted for Educational purpose ” 1 1.00 2 Non levy/short levy of measurement fees, sanad fees, license fee etc. 9 0.94 3 Non levy/short levy of fine, non -auction/short...

99 CHAPTER V I OTHER TAX AND NON -TAX RECEIPTS 6.1 Tax administration This chapter consists of receipts from State Excise, Entertainment s Duty, State Education Cess (EC), Employment Guarantee Cess (EGC), etc. The administration is governed by Acts and Rules fr amed separately for each Department ....

(Paragraph 3.5.3) IV Land Revenue Audit o f “Utilisation of Government land allotted for Educational Purpose ” revealed the following  Incorrect determination of lease rent resulted in short levy of lease rent of ` 59.34 lakh . (Paragraph 4.3.1)  In 15 cases, the land admeasuring...

3.R .8 S7 CHAPTER IV LAND REVENUE Tax administration 4.1 68 Results of audit 4.2 68 Audit of “Utilisation of Government land allotted for Educational purposes” 4.3 69 Other audit observations 4.4 T5 Short levy of occupancy price 4.4.1 T5 Short recovery of VAT on auction amount from...

107 141 2.53 10 Industr y, Energy and Labour Taxes and duties on Electricity 11 1 21 3 641.86 11 Urban Development Education Cess and Employment Guarantee Cess 177 279 105.90 12 Maharashtra Tax on Buildings (with larger Residential Premises) 62 73 6.06 13 Housing Repair Cess 31 45 199.63 14...

1 “Transport Vehicle” means a public service vehicle, a goods carriage, an educational institution bus or a private service vehicle. All vehicles other than transport vehicles are classified as non -transport vehicles. Audit Report for the year ended 3 1 March 201 6 on Revenue Sector 82...

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11 August 2017
Performance
Maharashtra
Report No.4 of 2017 - General and Social Sector Government of Maharashtra

Technology) Information Technology Audit of e-Tendering System in Government Departments 2.2 28 CHAPTER III AUDIT OF TRANSACTIONS Medical Education and Drugs Department and Public Health Department Establishment of Trauma Care Centres in the State 3.1 43 Skill Development and...

Sector:
General Sector Ministries and Constitutional Bodies

These have been presented in the succeeding paragraphs. Medical Education and Drugs Department and Public Health Department 3.1 Establishment of Trauma Care Centres in the State Introduction Accidental trauma is a leading cause of mortality in India. If basic life support, first-aid and...

0 16 22 Total 14 19 5 7 1 1 0 0 6 17 3 14 29 58 75 Appendices $SSHQGL[ FRQWG? 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 10 Higher and Technical Education Mumbai 107 287 28 85 20 94 8 79 12 63 22 126 197 732 Nagpur 143 238 9 13 7 12 28 56 28 130 29 149 244 598 Total 250 525 37 98 27 106 36...

being used mainly by Water Resources Department, Public Health Department, Agriculture Department, Industries Energy and Labour Department, School Education and Sports Department. Whereas, Sify-NexTenders system was being used by Public Works Department, Medical Education and Drugs Department,...

None of the 250 ITIs applied for accreditation from National Accreditation Board for Education and Training, leading to non-affiliation of new trades proposed in Institute Development Plans of ITIs. There were large number of vacant posts of Principals and Instructors in the ITIs. A State...

Technology) Information Technology Audit of e-Tendering System in Government Departments 2.2 28 CHAPTER III AUDIT OF TRANSACTIONS Medical Education and Drugs Department and Public Health Department Establishment of Trauma Care Centres in the State 3.1 43 Skill Development and...

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19 July 2017
Financial
Tamil Nadu
Report No.2 of 2017 - Revenue Sector, Government of Tamil Nadu

and fees and delivery of citizen services by Home Transport Department revealed the following:  Misclassification of Private Service Vehicles as Educational Institution Vehicles resulted in short realisation of tax of ` 2.46 crore . (Paragraph 4.3 .8.5)  Incorrect grant of Private Service...

Sector:
Finance

Non -Ferrous Mining and Metallurgical industries 647.44 943.83 850.96 927.19 1,078.64 933.28 1,094.08 976. 59 1,191.80 981.12 (+) 0.46 5. Education, Sports, Art and C ulture 786.99 483.26 911.34 751.88 1,565.12 1,693.29 1,606.33 1,932.01 1,985.40 1,355.04 (-) 29.86 6. Other receipts 3 1,511.45...

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04 August 2017
Performance
Report No.30 of 2017 - Performance audit Union Government Payment of tax by certain companies under special provisions of section 115JB Reports of Department of Revenue – Direct Taxes

ITD in set off of MAT credit in summary cases From the AY 2012-13, ITR 6 has been modified to com pute MAT credit set off inclusive of surcharge and education cess. We noticed in six assessment cases in Andhra Prades h and Telangana, pertaining to AYs 2010-11 and 2012-13 to 2015-16 pr ocessed in...

Sector:
Taxes and Duties |
Finance

ITD in set off of MAT credit in summary cases From the AY 2012-13, ITR 6 has been modified to compute MAT credit set off inclusive of surcharge and education cess. We noticed in six assessment cases in Andhra Pradesh and Telangana, pertaining to AYs 2010-11 and 2012-13 to 2015-16 processed in...

where amount of the 'income tax' shall include any tax on distributed profits/ distributed income51, any interest charged under this Act, surcharge, education cess and secondary 50 Clause (a) to Explanation 1 of section 115JB(2) 51 Section 115-0 and section 115R 27 Report No. 30 of 2017...

shown in the P&L account prepared under sub-section 115JB(2), as increased by – (a) the amount of income tax paid or payable including surcharge, education cess & secondary and higher education cess, the amo unt of any tax under section 115-O and any interest chargeable under Inc ome tax Act,...

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24 July 2017
Compliance Performance
Madhya Pradesh
Report No.4 of 2017 - Local Bodies, Government of Madhya Pradesh

ULBs during 2015-16 89 3.3 Bank reconciliation statement not prepared 90 3.4 Statement showing unrealised tax revenue (Property tax, composite tax, education cess, urban development cess, market fees, show tax) 91 3.5 Statement showing details of unrelised rent and premium 93 3.6 Statement...

Sector:
General Sector Ministries and Constitutional Bodies |
Local Bodies

4.1.7.4 Failure of MCs to realise obligatory taxes  As per orders of UDHD (October 1999), Education Ces s was to be levied with Property Tax on lands/buildings, other than those lands/building s which were exempted from property tax within the mu nicipal area, at a rate not exceeding...

Remaining 13 ULBs did not furnish information to Audit. The amount included ` 93.60 crore on account of property tax, composite t ax, education cess, urban development cess, market fees and show tax imposed in 50 ULBs (Appendix-3.4) and ` 8.35 crore on account of rent and premium imposed b y...

He would be Standing Committees of GPs a. General Administration Committee b. Construction and Development Committee c. Education, health and social welfare Committee Standing Committees of ZPs and JPs a. General Administration Committee b. Agriculture Committee c. Education Committee d....

PRI 1 Block Resource centre JP Khategaon For organising training, and running helpline centre Industrial Technical Institute pertaining to technical education department BRC building would be utilised as per instruction o f the government in future. JP Sonkachha Being utilised for running office...

ULBs during 2015-16 89 3.3 Bank reconciliation statement not prepared 90 3.4 Statement showing unrealised tax revenue (Property tax, composite tax, education cess, urban development cess, market fees, show tax) 91 3.5 Statement showing details of unrelised rent and premium 93 3.6 Statement...

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19 July 2017
Compliance Performance
Tamil Nadu
Report No.8 of 2016 - Local Bodies, Government of Tamil Nadu

(vii) Poor utilisation of funds under Information, Education and Communication activities As per guidelines issued for implementation of CSID S, out of the fund allocation for the scheme, one per cent was allocated for documentation and other Information, Education and Communication (IEC )...

The annua l accounts comprising of three fund accounts viz. Revenue and Capital Fund, Water Supply and Drainage Fund and Elementary Education Fund are cer tified by the Director of Local Fund Audit (DLFA). The Municipalities should finalise their accounts within three months after the end of each...

7.82 (-) 94.43 150.47 32.97 (-) 78.09 32.01 0 (-) 100.00 Expenditure 140.34 30.82 (-) 78.04 150.47 16.32 (-) 89.15 32.01 14.59 (-) 54.42 Elementary Education Fund Account Revenue Fund Income 2.84 2.46 (-) 13.38 3.33 2.78 (-) 16.51 2.92 2.46 (-) 15.75 Expenditure 0.74 0.90 21.62 0.85 0.38 (-)...

(vii) Poor utilisation of funds under Information, Education and Communication activities As per guidelines issued for implementation of CSID S, out of the fund allocation for the scheme, one per cent was allocated for documentation and other Information, Education and Communication (IEC )...

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19 July 2017
Financial
Tamil Nadu
Report No.6 of 2016 - State Finances, Government of Tamil Nadu

expenditure ( ` 18,995 crore) during the current year increased by ` 1,192 crore (6.7 per cent ) over the previous year due to more investment under Education, Sports, Art & Culture, Agriculture & Executive Summary ix Allied Activities, Water Supply, Sanitation, Housing & Urban Development and...

Sector:
Finance

of Total Expenditure 16.71 15.87 16.42 7.53 e. of Capital Expenditure 13.21 14.68 25.80 6.70 f. of Revenue Expenditure on Education 17.08 18.92 12.17 3.18 g. of Revenue Expenditure on Health 18.70 20.50 13.44 12.52 h. of Salar ies and Wages # 15.49 16.08 9.95 6.98 i. of Pension # 18.59 14.78...

The increase in capital expenditure during the year was mainly under Education, Sports, Art & Culture and Agriculture & Allied Activities , Water Supply, Sanitation, Housing & Urban Development and Rural Development .  Recoveries of loans and advances during the year decreased by ` 667 crore...

registered major savings were Finance, Highways & Minor Ports, Energy, Municipal Administration & Water Supply, Irrigation (Public Works ), School Education and Rural Development and Panchayat Raj . Reasons wherever furnished by the depa rtments for the major savings, as reported in...

expenditure ( ` 18,995 crore) during the current year increased by ` 1,192 crore (6.7 per cent ) over the previous year due to more investment under Education, Sports, Art & Culture, Agriculture & Executive Summary ix Allied Activities, Water Supply, Sanitation, Housing & Urban Development and...

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19 July 2017
Compliance Performance
Tamil Nadu
Report No.3 of 2017 - General and Social Sector, Government of Tamil Nadu

March 201 6 ii Paragraph Page Avoidable expenditure 3.2 REVENUE DEPARTMENT Excess expenditure on distribution of sarees and dhoties 3.2 .1 98 SCHOOL EDUCATION DEPARTMENT Avoidable expenditure on payment of godown rent 3.2 .2 10 1 HEALTH & FAMILY WELFARE AND PUBLIC DEPARTMENTS Avoidable payment of...

Sector:
General Sector Ministries and Constitutional Bodies

To begin with, the delivery of 19 services rel ating to four 32 departments was provided through Common Service Centres (CSCs ) / Educational institutions all over the State of Tamil Nadu. The project was implemented in two phases viz ., the pilot phase and State - wide implementation phase....

Thus, payment of excess expenditure for the same material calls for fixing of responsibility of the CRA. Chapter III - Compliance Audit 101 SCHOOL EDUCATION DEP ARTMENT 3.2.2 Avoidable expenditure on payment of godown rent Delay in taking decision by the Government in disposal of obsolete...

and Minorities Welfare 111 426 3 Co -operation, Food and Consumer Protection 140 362 4 Finance 51 98 5 Health and Family Welfare 776 3,509 6 Higher Education 361 1,459 7 Home, Prohibition and Excise 304 977 8 Housing and Urban Development 47 151 9 Labour and Employment 89 188 10 Law 82 219 11...

March 201 6 ii Paragraph Page Avoidable expenditure 3.2 REVENUE DEPARTMENT Excess expenditure on distribution of sarees and dhoties 3.2 .1 98 SCHOOL EDUCATION DEPARTMENT Avoidable expenditure on payment of godown rent 3.2 .2 10 1 HEALTH & FAMILY WELFARE AND PUBLIC DEPARTMENTS Avoidable payment of...

Reve nue, Public, Backward Classes, Most Backward Classes and Minorities Welfare, Adi -Dravidar & Tribal Welfare, Health & Family Welfare, School Education and Higher Education . However, Departments of Co -operation, Food and Consumer Protection, Municipal Administration and Water Supply,...

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