Audit Reports

OVERVIEW This Report contains 40 paragraphs including one Performance Audit of 'Levy and collection of motor vehicle tax' and two Audits of 'Levy and collection of Stamp duty and Registration fee’ and 'System for co llection of arrears of revenue in Commercial..................

CHAPTER-I: GENERAL 1.1 Trend of revenue receipts 1.1.1 The tax and non-tax revenue raised by the Governmen t of Bihar during the year 2015-16, the State's share of net proceeds of divisible Union taxes and..................

CHAPTER-IV: COMMERCIAL TAXES 4.1 Tax administration The levy and collection of commercial taxes 1 in the State is governed by the provisions of the following Acts and..................

(Paragraph 3.9) Hospital Management Information System (HMIS) known as ‘Arogya Online’ was an initiative of Government of Rajasthan to deliver better quality of healthcare to citizens of the Sta te through automation. The Arogya Onlin e of Sawai Man Singh Hospital, Jaipur was envisaged..................

32 Minimum of VIII standard . Chapter II Performance Audit 31 Good Practice ASHA Soft is an online system launched in 2014 which facilitates the department to capture beneficiary wise details of services given by ASHA to the community, online payment to ASHA into their bank account and generate..................

6 (Refer paragraph 3.1 0.2.2 ; page 122) Statement showing the discrepancies of in -patients between manual records maintained and report generated online in wards Source: Data based on the report g enerated as of 31 st March 2016. S No. Name of Selected Ward Total No. of Patients as on..................

The primary role of the CLF 28 included collective problem solving, management of certain community services, lobbying for access to programme funds and creating a platform for sharing of experiences by holding monthly or quarterly meeting of group repre sentatives at cluster level etc. It was..................

They raise revenues in the form of taxes, fees and fines from citizens and also receiv e government grants. ULBs do not earn enough revenues by themselves and are obliged to re main dependent on government grants. Due to inadequate resources, they are unable to pro vide adequate civic..................

This was indicative of non-assessment of taxes from all holdings in the municipal areas. As a result, a significant part of the potential revenue sources of the MBs remained untapped. (Paragraph 5.7.2) GoA issued guidelines for assessment of property ta x adopting the Unit Area Method..................

4.11.4 VAT not deducted According to the State Value Added Tax (VAT) Act, V AT is to be deducted from the payment of contractors/suppliers. Tests check of re cords revealed that in five 57 out of 11 ULBs, VAT, amounting to `65.88 lakh, was not deducted. As the VAT was not de ducted, Government..................

48 A permanently enclosed marketplace or street where goods and services are exchanged or sold. Compliance Audit of PRIs 35 over of the records in respects of own funds viz., Cash Book, Pass Book and other related documents, from him, to another official of the Siv asagar Development Block. Thus,..................

Audit observed that as per the data of Value Added Tax (VAT) department for the years 2012 -14, nine units were working and had a consistent turnover ranging between ` 11.44 crore to ` 1037.81 crore. As per Company‟s records, 30 Units out of 107 were earning profits as on 31 March 2015...................

Overview vii Overview This Report contains 17 paragraphs and two performance audit s viz . on ‘Working of Punjab Water Resources Management & Development Corporation Limited ’ and on ‘Bi lling and Collection of Revenue by Punjab State Power...

on capital employed 3 Percentage return on capital employed Manpower as on 31-03-16 (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) Service 19. Greater Mohali City Bus Services Limited 201 5-16 201 6-17 0.0 5 - (-)0.04 - (-)0.04 Under Audit 0.01 (-)0.04 - (On deputation basis) 20..................

(C) Net Prot/Loss represents Prot/Loss Before Tax as depicted in the statement of Prot and Loss account of the entity. (D) Impact of accounts comments include the comments of Statutory Auditors and CAG in dicating decrease in prot/ increase in losses for the year for which..................

Some of the significant audit find ings are as under: Highlights The Online Management and Monitoring System (OMMS) and the District Rural Roads Plans (DRRPs) prepared during the initial stage of implementation of the PMGSY bas ed on the Census Report of 2001 had not been revised/updated...................

up exclusively for the development of infrastructure or amenities to facilitate trade, commerce and intercourse from the proceeds of the Assam Entry Tax, collected by the Commissioner of Taxes (COT), Assam, from 2001 -02 onwards, within the meaning of Section -10 of the Assam Entry Tax (AET) Act,..................

The provisi ons of Section 19A of the CAG’s (Duties, Powers and Conditions of Service) Ac t, 1971, shall apply to the report of such test audit. Audit of Statutory Corporations is governed by thei r respective legislations. Out of the three Statutory Corporations all working in the State, CAG..................

The Company, however, ignored these aspects and placed an order (February 2014) with M/s Nikita Marketing Services for supply of 162 power t illers at a total cost of ` 2.65 crore, which were delivered (April 2015) to the Com pany. The decision of selection of the highest bidder was also not put..................

supplementary grants, surrenders and re -appropriations distinctly and indicate actual capital and revenue expenditure on various spec ified services vis -à-vis those authorised by the Appropriation Act in respect of both Charged and Voted items of budget. The Appropriation Accounts is..................