Audit Reports

2.7.7 Non deduction of TDS on interest paid on consumer securities As per Section 194 A of the Income Tax Act, 1961, the Company is responsible for deduction of tax at source at the rate of 10 per cent (ind ividual) and 20 per cent (companies) on interest exceeding `5,000 each. In case of non..................

The Company had not taken up the matter of recovery of balance RAs of `139.93 crore with HERC while filing A nnual Revenue Requirements (AR Rs ) under the Multi Year Tariff (MYT) framework for 2014 -17. (Paragraph 2.6. 1.3) The Company supplied 15,952.82 MUs of power against HERC approval of..................

conducted of the accounts of such Company and provisions of Section 19 A of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971 , shall ap ply to such test a udit. Audit of the financial stat ements in respect of the financial years that commenced earlier..................

Government Orders issued by State Government from t ime to time on water supply; and vi. Service Level Benchmarks (SLB) prescribed in Thirte enth Finance Commission guidelines 4 Bodhan, Gadwal, Kodad, Mandamarri, Manuguru, Metpa lly and Vikarabad 5 Applicable in relation to the State of..................

Thus, the aim of the Government to register every birth / death online was defeated as the service was not been provided t hrough the system and the information pertaining to the citizen services prov ided by Government was also not available in the panchayat portal. 2.1.5.5 Delay in closing of..................

Provisions of Hyderabad Municipal Corporation (HMC) Act, 1955 including the provisions relating to levy and collection of taxes or fees were extended to all ot her Municipal Corporations in the State of Andhra Pradesh. Municipalities are, howeve r, governed by the Andhra Pradesh Municipalities..................

In Kodad ULB there was sho rtfall in storage capacity of service reservoirs and water supplied through open/ bore wells for drinking purposes confirmed presence of excess fluoride. (Paragraphs 4.7.1 and 4.7.2) · Water supply distribution network was inadequate. I n the four 5 test-checked..................

Government confirmed (September 2014) that online a ccounting was completed in all the PRIs. However, test check (2015-16) of accounts of 23 PRIs using PRIASoft 19 5 GPs of Karimnagar , 3 GPs of Nizamabad, MPDOs of Lingampet, Saroornagar 20 MPDOs of Ghatkesar, Lingampet, Saroornagar, ZPP A..................

Corporation replied (October 2016) that a Real- time Inventory Management System linking the Corporation, CMSs and peripheral health facilities for online consolidation of indents and inter-store/inter-hospital transfer of drugs was under implementation stage. Thus, even after the lapse of over..................

by the CAG is derived from Arti cles 149 and 151 of Constitution of India and Comptroller and Auditor General's (Duties , Powers and Conditions of Service) Act, 1971 (DPC Act). CAG conducts audit of expendit ure of General and Social Sector Departments of Government of Telangana under Sectio n..................

1,05,511 crore) of the State grew at 19 per cent ( ` 16,870 crore) during 2015-16 over the previous yea r due to increase in State’s share of Union Taxes/Duties (by ` 14,291 crore) and Own Tax Revenue (by ` 3,647 crore). (Paragraphs 1.1.1 and 1.3) Revenue Buoyancy with reference to GSDP..................

2011-12 (23) 2012-13 (39) 2013-14 (27) 2014-15 (15) 2015-16 (03) 4 MP State Legal Services Authority, Jabalpur Entrustment vide Act of Parliament 1997-98 to 2012-13 Accounts for the year 1997-98 to 2012- 13 were received from the MP State Legal Service Authority in August 2015. However, the..................

of Revenue Receipt 14.74 16.74 13.40 12.29 15.00 19.03 b. of Own Tax Revenue 15.08 16.92 12.55 10.67 13.28 9.97 c. of Non Tax Revenue 10.20 18.56 13.09 11.51 6.00 -17.41 d. of Total Expenditure 16.71 17.96 15.52 11.27 16.42 12.15 e. of Capital Expenditure 13.21 10.96 16.78 9.47 25.80 41.73..................

Any registered user could initiate online presentation of documents for registration. Computerisation was intended to provide robust, efficient and user friendly system for citi zen service, promote tighter monitoring of the revenue realisation system for Di strict Registrars (DRs), administer..................

Chapter III Commercial Tax 3.1 Internal Audit Internal audit is a vital arm of internal control mechanism and is generally defined as the control of all controls. It helps..................

In future, online system will be adopted for receipt of Form ‘ G’. The Department should strictly monitor the submissi on of returns by distribution companies and captive power producers and may also impose fine against errant companies to have a deterrent e ffect. 4.2.16 ED not realised..................

Out of this, 46 per cent was raised by the State through tax revenue ( ` 40,240.43 crore) and non-tax revenue ( ` 8,568.80 crore). The balance 54 per cent was received from Government of India as State’s share of divisible union taxes ( ` 38,371.06 crore) and grants-in-aid ( ` 18,330.31..................

Chapter-I General 1.1 Trend of revenue receipts 1.1.1 The tax and non-tax revenue raised by the Governmen t of Madhya Pradesh during the year 2015-16, the State’s share of net proceeds of divisible Union..................

The Department replied in a meeting (September 2016) th at pilot study was going on for issuance and verification of EVCs online thr ough internet/broadband and after its implementation, this issue would be r esolved. The fact remains that export/transport of foreign l iquor/beer amounting to `..................

Taxatio n authorities failed to detect the short payment by vehicle owners, althoug h, upto date vehicle-wise data is available online on the Department's portal http://www.mptransport.org . As a result, vehicle tax amounting to ` `` ` 33.72 lakh was neither paid by vehicle owners nor could b..................

of the Accountant General (Economic & Revenu e Sector Audit), Madhya Pradesh, Bhopal Subject: Survey regarding e-Registration process The facility of online registration of document has been commenced in Madhya Pradesh from December 2014/August 2015 to facilitate citizens to get their documents..................

inspection of AWCs were conducted by officials of d ivision, district, project and sector of department, for which, monitoring was done through online Management Information System. Further, shortage of inspection was due to work load. The inspection of AWCs/projects was cond ucted by all..................

The shortfalls in providing maternal, child and reprodu ctive health care services resulted in failure of State in achieving targets f or IMR, MMR and Total Fertility Rate (TFR). (Paragraph 2.1.6) Out of 93.72 lakh pregnant women registered for Ant enatal Care (ANC) during 2011-16, only 52.51..................

223 Appendix-1.1 (Reference: Paragraph 1.7, Page No. 4) Year-wise break-up of outstanding Inspection Reports (IRs) and Paras i ssued upto 31 March 2016 and outstanding as of 30 September 2016 Sl. No. Department Year up to 2010-11 2011-12 2012-13...

Assistants engaged under the mission at d istrict level were mostly utilised for office work of routine nature and not for intended technical service and monitoring of NFSM intervention. The similar tr end continued during the period of performance audit, as discussed in para 2 .1.6.2. ..................

Narwar CC lining and WBM road on service bank km 12 to 21.12 of D4 of RBC 311.33 14-02-2013 7.86 21,648.77 77 52 5,83,759 9 Sindh Project RBC Dn. Narwar CC lining and WBM road on service bank km 00 to 12 of D4 of RBC 426.09 14-02-2013 8.86 19,443.89 77 52 5,29,165 10 WRD Dn. Shivpuri..................

i TABLE OF CONTENTS Paragraph number Page number Preface vii Overview ix Chapter I Introduction Budget Profile 1.1 1 Application of resources of the State Government 1.2 1 Grants-in-aid from Government of India 1.3 2 Planning and conduct of audit...

ix Overview This Report of Comptroller and Auditor General of India on Economic Sector, Government of Madhya Pradesh for the year ended 31 March 2016 comprises three Chapters. First Chapter contains the financia l profile of the State, planning and...

It was further stated that, the online tendering process f or the selection of parties to operate the WSA’s was commenced in July, 2016 and t he lease agreements would be entered on the completion of the selection process. The reply was not tenable since, the Company itself recorded in its..................

State Government had formulated July 2005 a di vidend policy under which all PSUs are required to pay a minimum return of 20 per cent on profit after tax . As per their latest finalised Accounts, 31 PSUs ea rned an aggregate profit of ` 729.34 crore and out of these only two PSUs 8 declared a..................