Audit Reports

years During the five-year period of 2016-21, there were persistent Savings in the reviewed Grant, which indicates poor budgeting, shortfall in performance or both, as funds could not be utilised as estimated on activities planned by the Department concerned. Reason for persistent Savings..................

In the absence of annual accounts, a true and fair view of the financial position and performance and the veracity of the expenditure inc urred under various heads during 2020-21 could not be ascertained. Further, due to non-submission of audited copy of t he accounts (annual report) and..................

State Finances Audit Report for the year ended 31 March 2021 | 105 Chapter V: Functioning of State Public Sector Enter prises SUMMARY OF FINANCIAL PERFORMANCE OF STATE PUBLIC SE CTOR ENTERPRISES 5.1 Introduction This Chapter presents the financial performance of ‘Government Companies’,..................

the State, analyses the critical changes in major fiscal aggregates relativ e to the previous year, overall trends during the last five years, debt management of the State and key Public Account transactions, based on the Finance Accounts of the State. Chapter III- Budgetary Management This..................

4.55(0) Taxes on Vehicles 57.39(11) 101.53(16) 126.22(15) 113.93(12) 93.29(9) Stamps and Registration Fees 2.05(0) 2.62(0) 2.53(1) 2.79(0) 2.25(0) Land Revenue 0.82(0) 0.90(0) 1.13(0) 1.04(0) 1.09(0) Taxes on Goods and Passengers 14.76(3) 17.59(3) 20.16(2) 18.09(2) 15.62(2) Other Taxes 30.99(6)..................

Chapter 6 General Purpose Financial Report of State Public Sector Undertakings 6.1 Introduction This Chapter presents the summary of financial performance of Government Companies, Government Controlled Other Companies and Statutory Corporations of Government of Andhra Pradesh as revealed..................

It also took into account various other factors like population, area, forest and ecology, income distance criteria, demographic performance and tax efforts of the State. Consequently, the Fifteenth Finance Commission allocated 4.111 per cent of the total divisible pool as inter se share of..................

This workflow for financial accounting entr ies is a part of the framework of internal controls for budget and expendi ture management in the State Government. District Treasury Offices are required to ensure that every payment/accounting entry is duly authorised and budgeted and are..................

Chapter VI General Purpose Financial Reporting of State Public Sector Undertakings This chapter discusses financial performance of Government Companies, Statutory Corporations and Government Controlled Other Companies as revealed from their accounts. 1.4 Overview of Government Accounts structure..................

3.3.1 Outcome/performance Budget As per Budget Manual, Performance Budget is a comprehensive operational document, conceived, presented and implemented in ter ms of programmes, projects and activities with their financial and physical aspects closely interwoven. Performance budget seeks to..................

21410 17800 State Excise 4645 5460 6220 6915 11575 Taxes on Vehicles 2467 3039 3341 3279 2966 Stamps and Registration fees 3476 4271 5428 5318 5603 Land Revenue 167 107 57 21 143 Other Taxes 942 454 460 413 450 (ii) Non Tax Revenue 5193 3814 4396 3315 3395 (iii) State's share in Union taxes and..................

Chapter 6 General Purpose Financial Report of State Public Sector Undertakings 6.1 Introduction This Chapter presents the summary of financial performance of Government Companies, Government Controlled Other Companies and Statutory Corporations of Government of Andhra Pradesh as revealed..................

2.4.1.1 State’s Own Resources SPaPe’s performance in mobilizaPion of addiPional resources should be assessed in Perms of its own resources comprising revenue from its own tax and non-tax sources. A. Own Tax Revenue Own tax revenues of the State consist of State GST, State excise,..................

Chapter 3 Introduction Approval by the Legislature Implementation by the Governmennt Original Budget (Charged and Voted) 2,28,734.45 Supple-mentary Provision (Charged and Voted) ` 26,782.39crore Voted) ` Expenditure ` 3,04,273.98 crore Excess...

21410 17800 State Excise 4645 5460 6220 6915 11575 Taxes on Vehicles 2467 3039 3341 3279 2966 Stamps and Registration fees 3476 4271 5428 5318 5603 Land Revenue 167 107 57 21 143 Other Taxes 942 454 460 413 450 (ii) Non Tax Revenue 5193 3814 4396 3315 3395 (iii) State's share in Union taxes and..................

CHAPTER II Performance Audit relating to PSUs CHAPTER-II: PERFORMANCE AUDIT RELATING TO PSUs Section 4: Performance Audit relating to Power Sector PSUs..................

Section 3 provides an overview of the functioning of PSUs (ot her than power sector). CHAPTER-II on Performance Audit on PSUs contains one Section as under: Section 4 contains a Performance Audit on implementation of Deen Dayal Upadhyay Gram Jyoti Yojana/SAUBHAGYA schemes by Assam Power..................

There was no requirement for bidders to submit Security Deposit or Performance Guarantee, nor were the paym ent terms and conditions specified in the EoI. The EoI also did not provide any format or template in which the bids were to be submitted. However, all the thr ee bidders quoted in a..................

2017-18 2018-19 2019-20 Total Afforestation: State CAMPA 109 APOs - 30.00 70.00 45.84 - 145.84 Actuals 11.33 22.85 33.36 37.14 32.02 136.70 104 All lands more than 1 ha in area with a tree canopy density of more than 10 per cent irrespective of owner ship and legal status including Dense, modera..................

Table 6.1:-Results of Audit Sl. No. Category Number of cases Amount (₹ in crore) 1 Loss of revenue due to under valuation of land 10 0.21 2 Short realisation of registration fee and stamp dut y 15 0.25 3 Collection of user fees 36 0.49 4 Others 183 0.40 Total 244 1.35 CHAPTER - VI: REVENUE &..................

Non-debt receipts: Proceeds from disinvestment, Recoveries of loans an d advances; Capital Expenditure includes expenditure on the acquisition of land, bu ilding, machinery, equipment, investment in shares, and loa ns and advances by the government to PSUs and other parties. At present, we..................

2 14 Police {0457}-Establishment of Watch Post Schemes [491]- Reimbursable from GoI -10.52 12.00 -22.52 3 14 Police {0474}-Village Police/ Village Defence Organisation --- -20.24 1.00 -21.24 4 14 Police {1015}-Checking of Bangladeshi Infiltration [901]-Checking of Bangladeshi Infiltration..................

Expenditure against AC bills at the end of the year indicates poor public expenditure management and may point to the drawal being done p rimarily to exhaust the budget provision. Non-adjustment of advances for long peri ods is fraught with the risk of misappropriation and therefore, requires..................

9,853(16) Taxes on Vehicles 3,623(8) 4,363(9) 4,576(8) 4,951(8) 4,368(7) Stamps and Registration Fee s 3,053(7) 3,675(7) 3,88 6(7) 4,235(7) 5,297(9) Land Revenue 3150) 364(1) 290(1) 364(1) 280(1) Taxcs on G oo ds and Pass cngers 803(2) 34101) S 1(-) 41(-) 45(-) O ther Taxes 966 (2) 3,44 1(7)..................

Audit Report on Social and Economic Sectors for the year ended 31 March 2020 6 1.2.3.3 Deficiency in record maintenance, inefficie nt fund management and poor implementation of the CMSAS resulted in blockage of funds to the tune of ₹ 4.90 crore Audit observed that the CDPO of Thadlaskein block..................

Until the accounts are made as current as possible, Government may con sider not giving further financial assistance to such companies. 3.1.7 Performance of SPSEs as per their latest fina lised accounts The financial position and working results of working Government Companies and Statutory..................

APPENDICES 61 Appendix–2.3.1 Organisational set-up of the Goods and Services Tax Department, Government of Meghalaya (Reference: Paragraph 2.3.1) Commissioner & Secretary to the Government of Megha laya (ERTS) (Administrative head of the...

To reach the export point of such minerals to Bangl adesh through the Land Customs Stations (LCS) situated at Dawki and Bholaganj unde r the Customs Department, Government of India, the trucks carrying them are r equired to pass through the three check-gates at Khasi Hills and Jaintia Hills...................