Audit Reports

Overview

The Report comprises audit findings pertaining to Revenue and Social & Economic Sectors (PSUs).  Chapter I contains Performance audit on “System of Assessment under Value Added Tax (VAT)” which states that Department of Trade and Taxes did not assess 181 cases for the years 2009-10 and 2010-11 involving Gross Turnover of ₹ 5546.61 crore and these cases became time-barred after 31 March 2015.  Ineffective monitoring of demand cases resulted in non-realisation of government dues of ₹ 512.05 crore from the dealers.  System lacked validation checks and input controls.  Chapter II contains performance audit on the “Working of Delhi Transport Corporation” and highlights that the fleet utilisation and vehicle productivity was less than all India averages. The Corporation could not procure new buses despite availability of funds. It also lost the opportunity of availing central assistance of ₹ 204.57 crore.  Deployment of staff in other departments of GNCTD without any recorded reasons resulted in non-reimbursement of salaries and allowances of ₹ 57.40 crore. It failed to tap non traffic streams of revenue generation to augment its resources.  The internal control mechanism was weak.  Moreover, the report states that Delhi Transco Limited delayed the payment of licence fee and created avoidable liability of ₹ .20 crore on account of interest.  The company also failed in assessing and discharging advance tax liability resulting in avoidable expenditure of ₹ 8.62 crore on account of interest.  It also highlights the failure of Shahjahanabad Redevelopment Corporation to conceptualize and plan even a single project even after seven years of its formation and incurring of expenditure of ₹ 4.36 crore mainly on establishment.

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• Delhi PSUs Report 1 of 2016 - Revenue Social Economic Sectors

• Preface
• Index
• Overview
• Chapter 1
• Chapter 2
• Annexure