Audit Reports

27 August 2013

Compliance Performance

Rajasthan

Report No.2 of 2013 - Financial Audit on Revenue Sector of Government of Rajasthan

This Report contains 43 paragraphs involving RS 763.52 crore, including a Performance Audit on 'Assessment and Collection of VAT CST' relating to non/short levy of tax, interest, penalty etc. The total revenue receipts of the Government of Rajasthan ...

Sector:

Taxes and Duties |

Finance

Chapter 4 - Land Revenue

_{(PDF 3.54 MB)}

The BOR is also the State level implementing authority for computerisation of land records in Rajasthan. 4.2 Trend of revenue The budget estimates and actual revenue realised by the Department during the period 2007-08 to 2011-12 were as under: (T in crore) Year Budget Actual Variation............

Chapter 2 - Taxes on Sales, trade etc.

_{(PDF 7.42 MB)}

2.2 Trend of receipts_ Actual receipts from the taxes on sales, trade etc. vis-a-vis budget estimates during the years 2007-08 to 2011-12 along with the total tax receipts of the State during the same period is exhibited in the following table: in crore) Year Budget Actual Variation Percen¬............

Chapter 7 - Non-Tax Receipts

_{(PDF 4.03 MB)}

CHAPTER-VII NON-TAX RECEIPTS CHAPTER-VII: NON TAX RECEIPTS 7.1 Introduction_ Non-tax revenue of the State Government mainly comprises receipts from interest, mines and minerals, miscellaneous general services, water resources, public works, police,...

Overview

_{(PDF 0.98 MB)}

OVERVIEW This Report contains 43 paragraphs involving ? 763.52 crore, including a Performance Audit on ‘Assessment and Collection of VAT & CST' relating to non/short levy of tax, interest, penalty etc. Some of the significant audit findings are...

Chapter 3 - Taxes on Motor Vehicles

_{(PDF 2.65 MB)}

during the years from 2007-08 to 2011-12 along with the total tax receipts of the State have been exhibited in the following table: (^in crore) Year Budget Actual Variation Percentage Total Percentage estimates receipts excess (+)/ of tax of actual of taxes shortfall (-) variation receipts............

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Performance

Tamil Nadu

Report of 2010 - Performance Audit on Commercial of Government of Tamilnadu

(9.72)(6.56) (Figures in brackets show the percentage of total investment) 3 Audit Report No.4 (Commercial) for the year ended 31 March 2010 4 Budgetary outgo, grants / subsidies, guarantees and loans 1.10 The details regarding budgetary outgo towards equity, loans, grants/ subsidies,............

Chapter 3 -Performance review relating to Statutory

_{(PDF 0.32 MB)}

In respect of thermal stations, it stated that based on the budget committee’s recommendations, the O&M expenditure for 2009-10 was brought down to ?375.10 crore from ?434.86 crore in 2008-09. Financial Management 3.39 The main sources of funds for operation of the Board are realisation from............

Chapter 2 - Performance Review Relating to Government Company

_{(PDF 0.24 MB)}

CHAPTER - II Performance review relating to Government Company 2. Schemes implemented by Social Sector Companies of Tamil Nadu Executive Summary for the purchase of milch animals. TAHDCO Betiveen the years 1974 and 1999, the State did not ensure...

Overview

_{(PDF 0.04 MB)}

PSUs 1632.60 crore were controllable with better registered a turnover of 147,578.39 crore as per their management Thus, there is tremendous scope to latest finalised accounts. This turnover was equal to improve the functioning and enhance profits. The 19.73 per cent of State’s GDP indicating............

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22 March 2013

Compliance Performance

Rajasthan

Report No. 2 of 2012 - Performance Audit on Public Sector Undertakings of Government of Rajasthan

SECTOR UNDERTAKINGS Introduction 1.1 - 1.3 1 2 Accountability framework 1.4 - 1.9 2 3 Stake of Government of Rajasthan 1.10 - 1.14 3 4 Budgetary support to PSUs 1.15 - 1.18 4 6 Failure to ensure proper accountability of the Government stake in PSUs 1.19 6 Absence of accurate............

Sector:

Finance |

Transport & Infrastructure |

Power & Energy |

Industry and Commerce

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22 July 2014

Compliance Performance

Punjab

Report No. -1 of 2014 Government of Punjab - Report of the Comptroller and Auditor General of India on Revenue Sector

This Report contains one performance audit on levy and collection of electricity duty and 14 paragraphs relating to incentive scheme implemented under Deferment and Exemption (D&E) Rules 1991 of PVAT Act, non/short levy of output tax/central...

Sector:

Taxes and Duties

Chapter 4 - Taxes on Vehicles, Goods and Passengers

_{(PDF 0.73 MB)}

CHAPTER-4 Taxes on Vehicles, Goods and Passengers 4.1 Tax administration The overall charge of the Transport Department vests with the State Transport Commissioner (STC), Punjab, Chandigarh. There are 22 districts each headed by a District...

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13 April 2012

Financial

Rajasthan

Report of 2011 – Financial Audit on State Finance of Government of Rajasthan

The financial performance of the State has been assessed based on the FRBM Act, Budget Documents, Economic Review 2010-11, Thirteenth Finance Commission (XIII-FC) Report and other financial data obtained from various Government departments and organisations. The report is structured in three............

Sector:

Finance

Appendices

_{(PDF 11 MB)}

Source: Finance Accounts Audit Report (State Finances) for the year ended 31 March 2011 Fiscal Responsibility and Budget Management (FRBM) Act, 2005 Appendix 1.3 and FRBM (Ammendment) Act, 2011 (Refer Paragraph 1.1: Page 1) I The State Government has enacted the Rajasthan Fiscal............

Chapter 1 – Finances of the State Government

_{(PDF 10.24 MB)}

In May 2005, Rajasthan Government responded to the Twelfth Finance Commission (TFC) recommendation by legislating its “Fiscal Responsibility and Budgetary Management (FRBM) Act” and as per the recommendations of Thirteenth Finance Commission (XIII-FC) the State Government amended the Act in............

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19 March 2013

Performance

Punjab

Report No. - 4 of 2013 Government of Punjab - Report of the Comptroller and Auditor General of India on District Ludhiana

This Report of the Comptroller and Auditor General of India contains the results of district centric Audit of Ludhiana district in Punjab. The Report has been prepared for submission to the Governor of Punjab under Article 151 (2) of the...

Sector:

Social Welfare |

Social Infrastructure

Chapter 5 - Economic Services

_{(PDF 4.49 MB)}

conveyance system for the domestic as well as the industrial effluent In Ludhiana District, the sewage requires treatment before its discharge into Budha Nallah/River Satluj for which 55 Sewage Treatment Plants (STPs) were required to be installed by the Municipal Corporation/Municipal............

Chapter 1 - Executive Summary

_{(PDF 2.25 MB)}

Chapter-1 Executive Summary 1.1 General Profile of the District The Planning Commission, Government of India, has been according considerable importance to a district-centric approach in the devolution of finances for integrated local area...

Chapter 2 - Audit Framework

_{(PDF 2.25 MB)}

Chapter-1 Executive Summary 1.1 General Profile of the District The Planning Commission, Government of India, has been according considerable importance to a district-centric approach in the devolution of finances for integrated local area...

Appendices

_{(PDF 0.66 MB)}

Appendix-1.1 (Refer paragraph 1, page v) Details of population, sex ratio and literacy rates in the district _as per census 2011_ Statistical information District State (As a whole) Area of the district 3767 sq. Kms 50362 sq km Population (Total)...

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23 September 2014

Compliance Financial Performance

Pondicherry

Report of 2014 - Compliance, Financial and Performance Audit on State Finances of Government of Pondicherry

Under the present system, these funds are not routed through the UT budgct/Treasury system and hence flow of these funds is not captured in the Finance Accounts of the UT. As such, the Annual Finance Accounts of the UT does not provide a complete picture of the resources under the control of the............

Appendices

_{(PDF 11.66 MB)}

Abbreviations Full form BCR Balance from Current Revenue BPL Below Poverty Line CAGR Compound Annual Growth Rate FRBM Act Fiscal Responsibility and Budget Management Act GOI Government of India GSDP Gross State Domestic Product PRIs Panchayat Raj Institutions ROG Rate of Growth RR Revenue............

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Performance

Tamil Nadu

Report of 2010 - Performance Audit on Civil of Government of Tamilnadu

by the Twelfth Finance Commission for maintenance of buildings and heritage conservation during 2005-10, the State could not avail of ` 62.11 crore. Budgeting was unrealistic as there were large-scale re-appropriations under the grant and persistent savings were noticed under the minor head............

Chapter 1 - Performance Audit

_{(PDF 0.88 MB)}

allied sciences and to devise and implement a programme of education that is relevant to the current needs of the society; (ii) the preparation of budgets and annual accounts was in accordance with laid down procedures and the funds were utilised economically, efficiently and effectively; (iii)............

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19 March 2013

Performance

Punjab

Report No. - 3 of 2013 Government of Punjab - Report of the Comptroller and Auditor General of India on Social,General and Economic Sectors (Non-Public Sector Undertakings)

This Report is prepared for submission to the Governor of the State of Punjab under Article 151 of the Constitution of India. Chapter-1 of this Report covers profile of audited entities, authority for audit, planning and conduct of audit and...

Sector:

Social Welfare |

Social Infrastructure

Chapter 5 - Chief Controlling Officer based Audit

_{(PDF 9.35 MB)}

are covered in this appraisal. The CCO based audit of the Jails Department disclosed deficiencies in budgeting, absence of classification of prisoners, inadequate reformative and primitive rehabilitative activities, besides disproportionate lodging of convicts and deployment of available............

Chapter 4 - Audit of Transactions

_{(PDF 6.01 MB)}

Chapter-4 Audit of transactions 4.1 Non-compliance with rules and regulations For sound financial administration and control, it is essential that expenditure conforms to financial rules, regulations and orders issued by the competent authorities....

Appendices

_{(PDF 6.02 MB)}

Appendices Appendix-1.1 (Referred in Paragraph 1.11, page 10) Year-wise Paragraphs/Performance Audits for which departmental replies were not received till 30 September 2012 Year of Pending Pending Paragraph Total pending Total Audit Performance...

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26 April 2012

Compliance Performance

Rajasthan

Report No. 3 of 2011 - Financial Audit on Revenue Receipts of Government of Rajasthan

Tax administration 2.1 17 Analysis of budget preparation 2.2 17 Trend of receipts 2.3 18 Analysis of arrears of revenue 2.4 18 Cost of VAT per assessee 2.5 19 Arrears in assessments 2.6 19 Cost of collection 2.7 20 Impact of audit reports 2.8 20 Working of Internal Audit Wing 2.9 21 Results of............

Sector:

Taxes and Duties |

Finance

Chapter 6 - Non-Tax Receipts

_{(PDF 0.2 MB)}

(10 January 2005) the case and asked the lessee to deposit all the dues along with interest thereon and 50 per cent amount of dead rent as penalty latest by 10 May 2005. The lessee failed to comply order dated 10.01.2005 of the DS, Mines. Later on, after a lapse of more than four years, when............

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