Audit Reports

for finalization at the end of the year as furnished by the Excise Department in respe ct of Sales Tax, Motor Spirit Tax, Luxury Tax and Tax on Works Contracts are depicted below: Table 1.5: Arrears in assessments Major Head of revenue receipts Opening balance New cases due for assessment during............

Rehabilitation of Degraded Forest without plantation work 5.4 34 Chapter -VI: Stamp Duty and Registration Fees Introduction 6.1 37 Function s of the Department 6.2 37 Organisational structure 6.3 38 Result s of audit 6.4 39 Performance Audit o f “Assessment, Levy and Collection of Stamp Duty............

of Labour Cess 4.8.1 76 Booking under Minor Head 800 4.9 78 Booking of Royalty in unspecified Head of Account 4.9.1 79 Non - Reconciliation of Departmental Figures 4.10 80 State Finances Audit Report for the Year ended 31 March 2020 Page iv Table of Contents Paragraph No. Page No.............

- iii Overview - v CHAPTER-I SOCIAL SECTOR Introduction 1.1 1 Planning and Conduct of Audit 1.1.1 2 COMPLIANCE AUDITS Health and Family Welfare Department Unfruitful Expenditure 1.2.1 2 Wasteful Expenditure 1.2.2 6 Unfruitful Expenditure 1.2.3 7 Suspected Misappropriation of Cash 1.2.4 9............

- iii Overview - v CHAPTER-I SOCIAL SECTOR Introduction 1.1 1 Planning and Conduct of Audit 1.1.1 2 COMPLIANCE AUDITS Health and Family Welfare Department Unfruitful Expenditure 1.2.1 2 Wasteful Expenditure 1.2.2 6 Unfruitful Expenditure 1.2.3 7 Suspected Misappropriation of Cash 1.2.4 9............

- iii Overview - v CHAPTER-I SOCIAL SECTOR Introduction 1.1 1 Planning and Conduct of Audit 1.1.1 2 COMPLIANCE AUDITS Health and Family Welfare Department Unfruitful Expenditure 1.2.1 2 Wasteful Expenditure 1.2.2 6 Unfruitful Expenditure 1.2.3 7 Suspected Misappropriation of Cash 1.2.4 9............

- iii Overview - v CHAPTER-I SOCIAL SECTOR Introduction 1.1 1 Planning and Conduct of Audit 1.1.1 2 COMPLIANCE AUDITS Health and Family Welfare Department Unfruitful Expenditure 1.2.1 2 Wasteful Expenditure 1.2.2 6 Unfruitful Expenditure 1.2.3 7 Suspected Misappropriation of Cash 1.2.4 9............

Statement showing the additional cost on account of 6.1.10 181 delay in finalisation of new rate contracts 29. Statement showing revenue loss 6.3 182 30. Statement showing purchase of palmolein oil by 6.8 183 TNCSC through open tender Glossary of Abbreviations 184 vi [.._ ___ P_re _f_ a _c _e __............

5 to 4) 1 2 3 4 5 6 7 b. Motor Spirit Tax 74 45 119 46 73 38.65 c. Luxury Tax 7,92 8 4,733 12, 661 4,900 7,761 38.70 d. Tax on Works Contracts 4,859 4,999 9,858 5,240 4,618 53.15 e. Others 23,601 46,881 70,482 49,723 20,759 70.55 2) Taxes on Agricultural Income 186 115 301 76 225 25.25 Source:............

Institutions 1.6 3 Lack of responsiveness of Government to Audit 1.7 8 CHAPTER II - COMPLIANCE AUDIT AUDIT OF SELECTED TOPICS LOCAL SELF -GOVERNMENT DEPARTMENT Implementation of Pradhan Mantri Awaas Yojana - Gramin 2.1 11 FAILURE OF OVERSIGHT/ADMINISTRATIVE CONTROLS HEALTH AND FAMILY WELFARE............