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Page 74 of 137, showing 10 records out of 1,370 total

26 September 2016
Compliance
Odisha
Report No 1 of 2016 - Revenue Sector Government of Odisha

budget of the Department which is to be met from the user fee collected at the rate of ` 1 per tonne during movement of minerals towards i3MS related online e -Governance services . 6.4.4 Features of the application software and system overview The i3MS was developed by ISL through an agreement..................

Sector:
Taxes and Duties

budget of the Department which is to be met from the user fee collected at the rate of ` 1 per tonne during movement of minerals towards i3MS related online e -Governance services . 6.4.4 Features of the application software and system overview The i3MS was developed by ISL through an agreement..................

1.1.1 The t ax and non -tax revenue raised by Government of Odisha during the year 201 4-15, the State’s share of net proceeds of divisible Union taxes and duties assigned to the State and Grants -in-aid receive d from Government of India during the year and the corresponding figures for prec..................

vii OVERVIE W This Report contains 33 paragraphs including one Performance Audit (PA) relating to non -levy / short levy of tax, interest, penalty, revenue foregone, etc., in volving ` 357.41 crore. Some of the major findings are mentioned below: I General The total..................

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04 July 2016
Compliance Performance
West Bengal
Report No 1 of 2015 West Bengal Revenue Sector

2015 in respect of assessment year 2012-13, would be able to ascertain the CTP of a works contractor from STDS details of contractors as furnished online by the contractees. 1.4.7.3 Evasion by registered works contractors making non disclosure of CTP in returns As per information regarding..................

Sector:
Taxes and Duties
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04 July 2016
Compliance Performance
West Bengal
Report No 1 of 2016 West Bengal Economic Sector

(Paragraph 3.2) Public Works, Irrigation and Waterways and Animal Resources Development Departments failed to avail exemption of Service Tax due to failure in applying revised provisions of the Finance Act 1994 resulting in avoidable expenditure of 2.53 crore. (Paragraph 3.4) Lack of..................

Sector:
Finance

Avoidable expenditure Public Works, Irrigation and Waterways and Animal Resources Development Departments failed to avail exemption of Service Tax (ST) due to failure in applying revised provisions of the Finance Act 1994 resulting in avoidable expenditure of 2.53 crore. As per Finance Act..................

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04 July 2016
Financial
West Bengal
Report No 5 of 2015 Revenue Sector West Bengal

Audit found from the analysis of data that cancelled dealers were still filing online returns and generating 'C' forms. The Sr JCCT, (ISD) stated (October 2015) that the dealers were retrospectively cancelled by the AAs at a later 'order date'. The dealers filed returns or generated 'C'..................

Sector:
Taxes and Duties

Audit found from the analysis of data that cancelled dealers were still filing online returns and generating 'C' forms. The Sr JCCT, (ISD) stated (October 2015) that the dealers were retrospectively cancelled by the AAs at a later 'order date'. The dealers filed returns or generated 'C'..................

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28 June 2016
Compliance Financial Performance
Kerala
Report No. 3 of 2016 - Public Sector Undertakings, Government of Kerala

Overview ix Ecotourism activities Absence of safari vehicles, drinking water facilities, publicity, flexi - tariff and online booking facilities contributed to low occupancy in the ecotourism centres. Failure to get prior approval from Government of India (GoI ) resulte d in stoppage of two..................

Sector:
Finance |
Power & Energy |
Industry and Commerce

Central Excise Authorities would issue the Registration Certificate in a couple of working days after submission of online registration form. Following the introduction (February 2011) of Finance Bill 2011, excise duty became payable with effect from March 2011 on galvanisation of line..................

Ecotourism activities Absence of safari vehicles, drinking water facilities, publicity, flexi-tariff and online booking facilities contributed to low occupancy in the ecotourism centres. Failure to get prior approval from Gol resulted in stoppage of two projects midway, resulting in wasteful..................

Ecotourism activities Absence of safari vehicles, drinking water facilities, publicity, flexi-tariff and online booking facilities contributed to low occupancy in the ecotourism centres. Failure to get prior approval from Gol resulted in stoppage of two projects midway, resulting in wasteful..................

Ecotourism activities Absence of safari vehicles, drinking water facilities, publicity, flexi-tariff and online booking facilities contributed to low occupancy in the ecotourism centres. Failure to get prior approval from Gol resulted in stoppage of two projects midway, resulting in wasteful..................

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14 September 2016
Compliance Performance
Punjab
Report No 1 of 2016 - Non PSUs Punjab

t he websites of the PUs that eight PUs 36 were running between 2 and 31 unspecified courses as compared with UGC list, two 37 PUs had not provided online information of its cou rses as required in the UGC guidelines. Further, it was obs erved that 34, 19 and 25 different unspecified courses..................

Sector:
General Sector Ministries and Constitutional Bodies

89 Farmer centric interactive web portal designed fo r online application filing, authentication, processing online payment to the be neficiary’s account and monitoring fund flow. Chapter-3 : Compliance Audit 163 Produce Marketing Commodity Act, 1963. However, efforts made for..................

t he websites of the PUs that eight PUs 36 were running between 2 and 31 unspecified courses as compared with UGC list, two 37 PUs had not provided online information of its cou rses as required in the UGC guidelines. Further, it was obs erved that 34, 19 and 25 different unspecified courses..................

Service tax amounting to ` 0.59 crore had not been deposited. 37 per cent of the Saanjh Kendras had not been established even after five years of the recommendations of the Commission. An expenditure of ` 0.33 crore on construction of additional Police Station Outrea ch Centres was..................

2013-14 2014-15 Budget Expendi-ture Budget Expendi-ture Budget Expendi-ture Budget Expendi-ture Budget Expendi-ture Revenue expenditure General Services 17465.85 18597.73 16434.11 16787.95 18818.97 18572.15 20093.58 20192.19 22781.77 23043.09 Social Services 8600.00 7260.85 11387.32 9246.50..................

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14 September 2016
Financial
Punjab
Punjab Annual Technical Inspection Report on PRI and ULB 2016

Blockade of funds 4.1 19 Non-deduction/remittance of labour cess 4.2 19 Non-deposit of cancer and culture cess 4.3 21 Short deduction of Value Added Tax 4.4 21 Unauthorized construction of shops 4.5 22 Incomplete work 4.6 23 Irregular payment of electricity bills 4.7 24 Wasteful expenditure 4.8..................

Sector:
Local Bodies

The State Go vernment grants are received through devolution of net proceeds of the total tax revenue on the recommendation of the State Finance Commission (SFC ) and grants for implementation of State sponsored schemes. Besides , revenue is also mobilized by the ULBs in the form of taxes, rent,..................

in his charge and he is requir ed to hand over complete charge of such record and property to Executive Off icer, Panchayat Samiti (EOPS) before filing of his nomination papers for e lection or on vacation of his office, failing which EOPS may apply to Executi ve Magistrate for securing from..................

4.4 Short deduction of Value Added Tax Section 27 of the Punjab Value Added Tax Act, 2005 provides that every contractee responsible for making payment to any pe rson for discharge of any liability on account of valuable consideration, exc eeding ` five lakh in a single contract payable for..................

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02 September 2016
Compliance Performance
Rajasthan
Report 3 of 2016 - Performance Compliance Rajasthan

Rajasthan Medical Services Corporation Limited failed to utilise the funds of ` 158.56 crore on procurement of medicines during 2011-12 to 2014-15. Online monitoring through implementation of “ e-Aushadhi” software was not effective. (Paragraph 3.13) Rajasthan Guaranteed Delivery of Public..................

Sector:
General Sector Ministries and Constitutional Bodies

State Government stated (November 2015) that the tenders were invited online for fair, reasonable and competitive rates. As audit has not commented adversely on tendering process, the rates arrived at after negotiation should be accepted as fair and reasonable. The whole process was completed..................

and Assistant Professors; non availability of hos tel, canteen and playground; non availability of software in computer labs; non availa bility of online journals; lack of personality development classes; shortage of spac e in labs; lack of labs equipment and non functional computers. Chapter..................

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02 September 2016
Financial Performance
Rajasthan
Report No 4 of 2016 - Local Bodies Rajasthan

of ULBs 3.3 64 Formation of Various Committees 3.4 65 Audit Arrangement 3.5 66 Response to Audit Observations 3.6 67 Lokayukta 3.7 68 Property Tax Board 3.8 68 Fire Hazard Response 3.9 69 Submission of Utilisation Certificates 3.10 69 Internal Audit and Internal Control System of ULBs 3.11..................

Sector:
Local Bodies

Bodies Non-tax receipts in Nagar Nigams (Municipal Corporations) The resource base of Municipal Corporations consists of own revenues which includes tax-revenue and non-tax revenue, grants received from Government of India and Government of Rajasthan. Non-tax revenue comprises on an average 38per..................

15 CHAPTER-II AUDIT FINDINGS ON PANCHAYATI RAJ INSTITUTIONS This chapter contains two Performance Audit of ‘Integrated Watershed Management Programme’ and ‘Border Area Development Programme’ and four paragraphs relating to Panchayati Raj...

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02 September 2016
Financial
Manipur
Report 2016 - State Finances Manipur

The increase was mainly due to increase in Grants-in-Aid from Government of India (` 660.22 crore), Share of Union Taxes/duties (` 88.10 crore) and Tax revenue (` 44.10 crore) in 2014-15 over the previous year (2013-14). Contribution of the State’s own revenue to the Revenue receipt was in the..................

Sector:
Finance

The source of revenue receipt of the State is largely dependent on Central Government which range between 88 per cent to 92 per cent as Union taxes and duties and Grants-in-aid from the Central Government during 2010-15. About this Chapter This chapter provides a broad perspective of the..................

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