Audit Reports

(10.54) (5.75) (5.63) (Figures in brackets show the percentage of total investment) Audit Report (Commercial) for the year ended 31 March 2009 4 Budgetary outgo, grants/subsidies, guarantees and loans 1.10 The details regarding budgetary outgo towards equity, loans, grants/ subsidies,............

Executive Summaryvii CHAPTER-I Finances of the State Government 1.1Summary of Current Year’s Fiscal Operations2 1.2Fiscal Responsibility and Budget Management Act, 20063 1.3Budget Analysis5 1.4Resources of the State8 1.5Revenue Receipts10 1.6Application of Resources18 1.7Quality of............

Public Sector Undertakings        Introduction 1.1-1.3 1-2 Accountability framework 1.4-1.8 2-3 Stake of Government of Karnataka 1.9-1.13 3-4 Budgetary support to PSUs 1.14-1.15 4-5 Guarantees for loan and outstanding guarantee commission 1.16 5-6 Absence of accurate figures of the............

42 Debt Management 1.10 53 Fiscal Imbalances 1.11 64 Follow up 1.12 68 Conclusion and recommendation 1.13 68 CHAPTER II - FINANCIAL MANAGEMENT AND BUDGETARY CONTROL Introduction 2.1 73 Summary of Appropriation Accounts 2.2 73 Financial Accountability and Budget management 2.3 75 Outcome of............

This Report contains 27 paragraphs and one Performance audit on 'Arrears under Sales Tax/ VAT\ involving financial effect of Rs. 72.17 crore relating to underassessment of tax, non/ short levy of state excise, non/ short levy of stamp duty and...

An effort has been made to compare the achievements with the targets envisaged by the State Government in the budget estimates of 2013-14, Meghalaya Fiscal Responsibility and Budget Management (MFRBM) Act, 2006 (amended in October 2011) and projections made by the Thirteenth Finance Commission............

to the analysis, an effort has been made to compare the achievements with the targets envisaged by the State Government in Fiscal Responsibility and Budget Management Act, 2005 as well as in the Budget estimates of 2012-13. The Report based on the audited accounts of the Government of Manipur............

To give a perspective to the analysis, an effort has been made to compare the achievements with the targets envisaged by the State Government in the budget estimates of 2012-13, Meghalaya Fiscal Responsibility and Budget Management (MFRBM) Act, 2006 (amended in October 2011) and projections made............

RECEIPTS General Trend of revenue receipts 4.1 103 Details of tax revenue 4.1.2 103 Details of non-tax revenue 4.1.3 104 Variations between the budget estimates and the actuals 4.1.4 105 Cost of collection 4.1.5 105 Arrears in assessment 4.1.6 106 Analysis of arrears of revenue 4.1.7 106............

audit plan is prepared on the basis of risk analysis wh ich inter alia include critical issues in Government revenues and tax administration i.e. budget speech, white paper on State Finances, reports of the Finance Commission (State and Central), recommendations of the Taxation Reforms............