Audit Reports

CHAPTER-III AN OVERVIEW OF URBAN LOCAL BODIES 25 CHAPTER-III SECTION “A” AN OVERVIEW OF URBAN LOCAL BODIES 3.1 Introduction Consequent upon the 74 th Constitutional Amendment, the Urban Local Bodies (ULBs) were made full-fledged institutions of...

OVERVIEW vii OVERVIEW This Report comprises of two parts containing four chapters. Chapters 1 and 2 pertain to Panchayati Raj Institutions and Chapters 3 and 4 pe rtain to Urban Local Bodies. A synopsis of important audit findings is presented in...

CHAPTER-2 RESULTS OF AUDIT OF PANCHAYATI RAJ INSTITUTIONS 11 | P a g e CHAPTER-2 RESULTS OF AUDIT OF PANCHAYATI RAJ INSTITUTIONS The deficiencies noticed during audit of Panchayati Raj Institutions conducted in 2017-18 and 2018-19 are discussed in...

CHAPTER-I OVERVIEW 1 CHAPTER – I OVERVIEW 1.1 Profile of State The State of Himachal Pradesh is located in the Himalayan region of the northern part of India. The altitude of the different areas of th e State varies from 350 to 6,975 meters above...

CHAPTER-V STATE PUBLIC SECTOR ENTERPRISES 111 CHAPTER-V STATE PUBLIC SECTOR ENTERPRISES This chapter discusses the financial performance of Government Companies (GCs), Government Controlled Other Companies (GCOCs) and S tatutory Corporations (SCs)...

EXECUTIVE SUMMARY xi EXECUTIVE SUMMARY Background This Report on the finances of the Government of Himachal Pradesh presents an assessment of the financial performance of the Stat e during the year 2020-21 vis-à-vis the Budget Estimates and targets ...

CHAPTER 3 BUDGETARY M ANAGEMENT Introduction This chapter reviews the integrity, transparency, and effectiveness of the budgetary process and allocative priorities, including supplementary grants, and the concomitant financial management, assessing...

© COMPTROLLER AND AUDITOR GENERAL OF INDIA www.cag.gov.in www.agjh.cag.gov.in State Finance s Audit Report of the Comptroller and Auditor General of India for the year ended 31 March 2021 Government of Jharkhand Report No. 2 for the year 2022 State ...

CHAPTER 4 QUALITY OF ACCOUNTS AND FINANCIAL REPORTING PRACTICES This Chapter provides an overview on the quality of accounts and compliance of the State Government in its financial reporting practices, with prescribed financial rules, procedures and ...

Appendix 1.1 Part A (R eference: Paragraph - 1.1 ) PROFILE OF JHARKHAND A. General Data Sl. No. Particulars Figures 1 Area 79,714 Sq. km. 2 Population a. 2011 3.33 crore b. 2021 3.85 crore 3 A Density of Population 1 (As per 2011 Census) (All I ndia ...

Executive Summary The Report Based on the audited accounts of the Government of Jharkhand f or the year ending 31 March 2021 , this Report provides an analytical review of the finances of the State Government. The Report is structured in five...

CHAPTER 5 GENERAL PURPOSE FINANCIAL REPORTING 5.1 Introduction This Chapter presents the summary of financial performance of Government Companies and Government controlled other Companies. In the Chapter, the term State Public Sector Enterprises...

51 Appendix I (Reference: Paragraph 2.2.3; Page 11) Details of unspent funds lying with HREC Sr. No. Particulars Month of receiving Amount ( ` ` ` ` in crore) 1 Purchase of Electric Bus Ticketing Machine and Comp uterisation of Bus Stand April 2008...

i TABLE OF CONTENTS Paragraphs Page(s) Preface iii Executive Summary v-ix Chapter I Introduction Introduction 1.1 1 Organisational set up 1.2 1-2 Functions of Operational and Regulatory Wing 1.3 2-3 Audit objectives 1.4 3 Audit criteria 1.5 3-4...

33 Chapter 3 Levy, assessment, collection and remittance of Government revenues 3.1 Fund Management 3.1.1 Trend of revenue and expenditure The revised budget estimates and the actual receipts of the regulatory wing of the Transport Department during ...

v Executive Summary Transport Department ensures compliance with the provisions of the Central Motor Vehicles Act, 1988 (MV Act), Central Motor Ve hicles Rules (CMVR) 1989, the Haryana Motor Vehicles Act, 2016 and Hary ana Motor Vehicles Rules 2016. ...

CHAPTER–I OVERVIEW 1 Chapter 1: Overview 1.1 Profile of the State Haryana is located near the National Capital. Out of 22 districts of Haryana, 14 are part of the National Capital Region. It is the 21 st largest State in terms of geographical area ...

APPENDICES 121 Appendix 1.1 State Profile (Reference: Paragraph 1.1; Page 1) State Profile A. General Data Sr. No. Particulars Figures 1 Area 44,212 sq. km. 2 Population a As per 2001 Census 2.11 crore b As per 2011 Census 2.54 crore 3 Density of...

EXECUTIVE SUMMARY Executive Summary ix Executive Summary Background This Report on the finances of the Government of Haryana is brought out to assess the financial performance of the State during 2020-21 vis-à- vis the Budget Estimates, the targets ...

CHAPTER–V\b STATE\bPUBLIC\bSECTOR\bENTERPRISES\b \b 103 Chapter 5: State Public Sector Enterprises This chapter discusses the financial performance of Government Companies, Statutory Corporations and Government Controlled Ot her Companies. Impact...

CHAPTER–IV QUALITY\bOF\bACCOUNTS\bAND\b\b FINANCIAL\bREPORTING \bPRACTICES\b \b 83 Chapter 4: Quality of Accounts and Financial Reporting Practices A sound internal financial reporting system with re levant and reliable information significantly...

CHAPTER-I GENERAL 1 CHAPTER I: GENERAL 1.1 Trend of revenue receipts 1.1.1 The tax and non-tax revenue raised by the Governmen t of Haryana, the State’s share of net proceeds of divisible Union ta xes and duties assigned to States and...

OVERVIEW vii OVERVIEW This Report contains 17 illustrative audit paragraphs including three Subject Specific Compliance Audits relating to non/short le vy of taxes, interest, GST refunds, Transitional Credit, penalty, non/short le vy and internal...

Keywords of Report of the Comptroller and Auditor General of India on Revenue Sector - Government of Haryana for the year 2020 -21 Report No. 5 of the year 2022 Preface Article 151 of the Constitution of India. Overview: Non/short levy of taxes,...

i TABLE OF CONTENTS Reference to Paragraph Page Preface v Overview vii-x CHAPTER-I GENERAL Trend of revenue receipts 1.1 1-7 Analysis of arrears of revenue 1.2 7-8 Arrears in assessments 1.3 9 Evasion of tax detected by the Department 1.4 9-10...

APPENDICES 95 Appendix I (Refer Paragraph No. 1.7.5) Position of paragraphs which appeared in the Audit Reports and those pending discussion/replies not received as on 31 De cember 2021 Name of tax 2016-17 2017-18 2018-19 Total Taxes on Sales, Trade ...

GLOSSARY 113 Glossary of Abbreviations AAs Assessing Authorities AETOs Assistant Excise and Taxation Officers ATNs Action Taken Notes BEs Budget Estimates BIFR BRC Board of Industrial and Financial Reconstruction Bank Realisation Certificate CBIC...

Report \bo. 12 o\f 2022 (Per\formance Audit) 9 Chapter\b2:\bAudit\bApproach\b This chapter discusses the reasons for se\bection of this topic, the objectives of this Performance Audit, the Audit methodo\bo\fy and associated aspects. 2.1 Why we...

Report No. 12 of 2022 (Performance Audit) 105 Chapter 6: Compliance with existing provisions of Ac t/Rules/ Circulars in making assessments Exemptions are granted to charitable Trusts/Institutions under Sections 10(21), 10(23C) and 11 subject to...