लेखापरीक्षा प्रबंधन समूह - IV (राजस्व क्षेत्र)
GENERAL POINTS FOR EXAMINATION IN STATE RECEIPTS AUDIT
The specific aspects for examination are listed under each category of Tax and Non-Tax revenue Certain common areas for audit scrutiny of verifying that:-
- Adequate systems and procedures exists for the proper assessment and estimation of potential for potential realization of the receipts due.
- Whether such assessments are realistic and reliable:
- Whether the computation and realization of various taxes, fees, rents, royalty etc. are in accordance with tax laws:
- Whether adequate control and monitoring mechanism have been devised to prevent loss or leakage of revenue:
- Whether the relevant records required to be maintained, are being maintained properly?
- Whether the system for raising of demands and their recovery is effective and within the prescribed time:
- Whether all monies due to the government have been correctly and promptly realized:
- Whether there has been any loss or leakage of revenue on account of lacunae or loopholes in the rules framed for the purpose or on account of avoidable delays in the issue of the necessary notification:
- Whether follow-up action in cases of default has been adequate and sustained so as to ensure that such instance are pursed to their logical conclusion:
- Whether the machinery for detection of cases of evasion is adequate:
- Whether cases pending in courts of law or before appellate authorities have been pursued adequately and appeals, wherever justified or considered necessary, have been filed within the period of limitation:
- Whetherthe machinery for the collection and realization of current dues as well as arrears is adequate:
- Whether the follow-up action taken for the recovery of receipts in arrears and the measures taken to reduce arrears and avoid their accumulation are adequate:
Clusters in Audit Management Group - IV
- Finance
- Environment, Science & Technology