Audit Reports

crore) during 2015-16 over the previous year, mainly due to increase in State’s share of Union ta xes and duties ( ` 11,959.61 crore) and own tax revenue ( ` 4,698.95 crore). (Paragraph 1.1.1 and 1.1.3) Revenue Buoyancy with reference to GSDP increased f rom 0.77 (2014-15) to 2.13..................

201 5-16 Section -A: Revenue Non - Plan Plan Total Revenue Receipts 78,417.54 96,123.10 Revenue Expenditure 72,569.98 53,965.28 29,650.66 83,615.94 Tax revenue 20,750.23 25,449.18 General services 26,408.18 27,824.35 147.95 27,972.30 Non -tax revenue 1,557.98 2,185.64 Social services 31,712.71..................

of Revenue Receipts 14.74 16.52 15.00 22.58 b. of Own Tax Revenue 15.08 22.72 13.28 22.65 c. of Non-Tax Revenue 10.20 14.94 6.00 40.29 d. of Total Expenditure 16.71 16.90 16.42 18.79 e. of Capital Expenditure 13.21 16.88 25.80 32.04 f. of Revenue Expenditure on Education 17.08 15.18 12.17..................

Original Supple - mentary Total Actual expen - diture Savings (% of savings) Reasons of savings as reported in Appropriation Accounts 3 12- Other Taxes 482.00 - 482.00 343.99 138.01 (28.6 ) Non -compliance of term s of Reform Linked Plan made by Rajasthan State Road Transport Corporation. 4..................

No. Name of the scheme Amount 1. Capita l Outlay on Roads and Bridges 1,925.45 2. Investment subsidy under Taxes on Sales, Trade etc 473.55 3. Major irrigation projects under IGNP 460.57 4. District and other roads 359.54 5. Capital outlay on other General Economic Services 303.58 6. National..................

of Revenue Receipts 14.74 17.24 13.40 16.99 15.00 9.81 b. of Own Tax Revenue 15.08 16.23 12.55 15.06 13.28 10.45 c. of Non Tax Revenue 10.20 18.38 13.09 12.96 6.00 (-) 17.39 d. of Total Expenditu re 16.71 17.78 15.52 21.61 16.42 48.03 e. of Capital Expenditure 13.21 16.31 16.78 31.23 25.80..................

Only 37 per cent of receipts came from State’s own resources compris ing tax and non-taxes, while the major portion (63 per cent) of revenue receipts came from Central transfers (i.e. grants-in-aid (48 per cent) and central taxes and duties (15 per cent )). During 2015-16, total expenditure..................

2515-00-789-06 Rajiv Gandhi Panchayat Sashaktikaran Abhiyan 283.00 Due to non-implementation of scheme. 64. 2851-00-789-17 Computerization of online Department s 50.00 Due to non-release of grant by the Government of India. Appendices 85 Sr. No. Number and title of Grant Head of Account Name..................

approved (July 2009) another project namely Crime and Criminal Tracking Network and The Core Application Software (CAS) of the CCTNS was functioning online in 113 PSs and offline in one PS out of 125 PSs in the State as of May 2016. The system was not being fully utilised in 10 (out of 13) test-..................

(Paragraphs 2.2.8.1 and 2.2.8.2 (ii))  SPCB had not installed online monitoring systems fo r continuous stack emission and effluent quality in the polluting industries. I n 16 out of 20 test-checked projects, the project proponents did not ensure the air, noise and water quality as number..................

CHAPTER -IV Stamp Duty 4.1 Tax administration The State Govern ment exerci ses co ntrol over the registration of instru ments through the Inspector General of Registration who..................

15 to the dealers which made it difficult for the department to obtain and upload the utilization d etails of the forms for online verification. Generation and issue of electronic declarations would facilitate the department in maintenance of records of issue and utilization of declaration..................

CHAPTER -III State Excise 3.1 Tax administration The Financial Commissioner Taxation and Principal Secretary to the Government of Punjab is the overall in -charge of the Excise..................

4 of the year 201 6 (Revenue Sector) 62 payment system has been made online, the State Transport Commissioner (STC ) stated that there was no system in online module to generate total outstanding tax against any operator of the State. Consequently, o nly year -end balances of arrears were..................

estimates, supplementary grants, surrenders and re - appropriations and indicate the actual capital and revenue expenditure on various specified services vis -à-vis those authorized by the Appropriation Act in respect of both charged and voted items of budget. The Appropriation Accounts,..................

Home Affairs and Justice ( 9), Welfare of Scheduled Castes and Backward Classes (7 ) and Sports and Youth Services (5) were major departments having outstanding UCs. 3.2 Delay in submissio n of Accounts/ Separate Audit Reports of Autonomous B odies It was noticed that , as on 31 March 2016 , 15..................

Relevant information was also obtained from Secretary, Health and Family Welfare, Director, Health Services (DHS), Director, Research and Medical Education and Punjab Health Systems Corporation (PHSC). Audit findings 3.2. 2 Financial management The MDDCs/DDCs/RCs were being run in the State..................

Estimates Actuals Budget Estimates Actuals Budget Estimates Actuals Budget Estimates Actuals Budget Estimates Actuals Revenue expenditure General Services 16434.11 16787.95 18818.97 18572.15 20093.58 20192.19 22781.77 23043.09 24324.90 24713.44 Social Services 11387.32 9246.50 13672.14..................

The input data for IRS flowed from COR E (Comprehensive Online Real-time Environment) System, a software operated at office level for underwriting policies and claim management. Lists of claims above the specifi ed limit settled by offices of UIIC across India were being generated by the..................

15.9.2.5 Inadequacy in reverse auction conducted o n online portal of Mjunction SAIL hired Mjunction to conduct Reverse Auction (RA ) on its portal to discover prices for material to be procured by steel plants of the Company. RA bidding reports of Mjunction show four instances (two cases in..................

Coking Coal Limited 3.1 Loss due to non-utilisation of Cenvat credit Bharat Coking Coal Limited failed to utilise Cenvat credit in respect of Service Tax paid of ` `` `30.48 crore, for the input services received during the period from 2011-12 to 2014-15 and thereby deprived itself of obtaining..................

As per flood warn ing services, any release of water in excess of 9,000 c usec in case of Maithon dam and 14,000 cusec in case of Panchet dam during the period from June to October was considered part of flood control operation. Flood release during th is period was up to 35,939 cusec from..................

This led to over-projection of expenditure towards actual income tax payable by `182.07 crore over the concession period. Thus, revenue was under-projected and expenditure w as over-projected in the financial analysis of the project which formed the basis for its appraisal and approval. The..................

of CGD infrastructure in Geographical Areas CGD network consists of City Gate Station 1 (CGS), steel pipeline and MDPE 2 pipeline network, online compressors for compressing of NG i nto CNG, CNG dispensing stations, allied equipment etc. The Company failed to complete the Minimum Work..................

Delay in transferring NPA accounts for initiating legal action and delays in filing legal suit was al so noticed. This effectively deferred recovery process to the detriment of the interests of the Company. (Para 5.1) Damodar Valley Corporation (Corporation) was establ ished in July 1948. It..................

As per the terms of the li cense, TDI would pay `1.26 crore per month (plus applicable taxes) as license fee for th e first year, with a 10 per cent escalation for each subsequent year. TDI would also submit a s ecurity deposit of `13.95 crore to AAI against license fee and electricity charges..................

Delay in transferring NPA accounts for initiating legal action and delays in filing legal suit was also noticed. 5.1.1 Introduction North Eastern Development Finance Corporation Limit ed (NEDFI/Company) was incorporated in 1995 for providing financial assistance for accelerating..................

Report No. 9 of 2017 56 CHAPTER VI: DEPARTMENT OF FERTILIZERS Rashtriya Chemicals and Fertilizers Limited 6.1 Failure to safeguard the interests of RCF Failure to adhere to the terms and conditions of tender coupled with supply of raw materials to...

Report No. 9 of 2017 83 CHAPTER VIII: MINISTRY OF HEAVY INDUSTRIES AND PUBLIC ENTERPRISES Bharat Heavy Electricals Limited 8.1 Violation of CVC and internal guidelines result ed in avoidable expenditure BHEL questioned the technical acceptability of ...

where the p rocurement is possible from a single source only; where the supplier or contractor has e xclusive rights in respect of the goods or services and no reasonable alternative or substi tute exists, where the auction was held on several dates but there were no bidders or the b ids..................

Related Pay for the years 2012-13 and 2 013-14 to its employees by considering income from non-core activities in comp utation of Profit Before Tax in violation of the guidelines issued by Department of Public Enterprises. In November 2008, Department of Public Enterprises (DPE), Ministry of..................