Audit Reports

1.9 5-6 Arrears in finalisation of accounts 1.10 - 1.11 6-7 Placement of Separate Audit Reports 1.12 7 Impact of non-finalisation of account 1.13 7 Performance of PSUs as per their latest finalised accounts 1.14-1.17 7-9 Accounts Comments 1.18 - 1.19 9-10 Response of the Government to Audit 1.20..................

4. The Report containing the findings of performance audit and audit of transactions in various Departments and observations arising out of audit of Statutory Corporations, Boards and Government Companies and the Report containing observations on Revenue Receipts are presented separately. vii..................

4. The Report containing the findings of performance audit and audit of transactions in various departments and observations arising out of audit of Statutory Corporations, Boards and Government Companies and the Report containing observations on Revenue Receipts are presented separately...................

Government to Inspection Reports 1.1.6 3 Follow-up on Audit Reports 1.1.7 4 Government response to significant audit observations (draft paragraphs/ Performance Audits/Long Draft Paragraph) 1.1.8 5 Status of placement of Separate Audit Reports of Autonomous Bodies in the State Assembly 1.1.9 5..................

Tax administration 2.1 13 Internal audit conducted by the Department 2.2 13 Results of audit 2.3 14 Performance Audit on ‘System of Registration, Assessment and Collection under VAT ’ 2.4 15 Non -levy o f Penalty 2.5 45 Incorrect grant of benefit of Composition Scheme to the Petroleum dealers..................

2 OF 201 6 iii TABLE OF CONTENTS Particulars Paragraph number Page number Preface v CHAPTER -I – INTRODUCTION 1 CHAPTER -II – PERFORMANCE AUDIT S HEALTH AND FAMILY WELFARE DEPARTMENT Delivery of Healthcare Services in Government Hospitals at District Level 2.1 13 LABOUR AND EMPLOYMENT..................

6 Arrears in finalisation of accounts 1.10 – 1.12 6 – 8 Placement of Separate Audit Reports 1.13 8 Impact of non -finalisation of accounts 1.14 8 Performance of PSUs as per their latest finalised accounts 1.15 – 1.18 8 – 10 Winding up of non -working PSUs 1.19 11 Accounts Comments 1.20 –..................

Gujarat 1.4 3 Planning and conduct of Audit 1.5 3 Significant audit observations 1.6 3-8 Response of the Government to Audit 1.7 9-10 CHAPTER II – PERFORMANCE AUDIT FORESTS AND ENVIRONMENT DEPARTMENT Conservation of W etlands 2.1-2.11 11 -36 CHAPTER III – COMP LIANCE AUDIT NARMADA, WATER..................

3.2 Statement showing names of bodies and authorities, the accounts of which had not been received for audit 110 Appendix 3.3 Statement showing performance of autonomous bodies 11 3 Appendix 3.4 Department -wise/duration -wise break -up of pending cases of misappropriation, defalcation etc...................

6-7 Arrears in finalisation of accounts 1.10 -1.12 7-8 Placement of Separate Audit Reports 1.13 8-9 Impact of non -finalisation of a ccounts 1.14 9 Performance of SPSUs as per their latest finalised accounts 1.15 -1.18 9-12 Winding up of Non -Working SPSUs 1.19 -1.20 12 -13 Accounts Comments..................