Audit Reports
Himachal Pradesh
Report No. 3 of 2012 - Performance Audit on Revenue Sector of Government of Himachal Pradesh
Overview
The revenue raised by the State Government during 2011-12 was Rs. 6,023.12 crore comprising tax revenue of Rs. 4,107.92 crore and non-tax revenue of Rs. 1,915.20 crore, registering an increase of 13 per cent over the revenue receipt of 2010-11. The State Government also received Rs. 1,998.37 crore as State's share of divisible Union taxes and Rs. 6,521.37 crore as Grants-in-aid from the Government of India. The total receipts of the Government for the year 2011-12 was Rs. 14,542.86 crore. During the year, the revenue raised by the State Government was 41 per cent of the total receipts whereas 59 per cent of the receipts was from the Government of India.
The internal audit wing had not been established to ensure compliance with the laws, rules and departmental instructions by way of scheduled audit plan, conduct of audit and follow up. In Forest Department, the auditors were entrusted with the duties of maintenance of service records of IFS, HPFS and gazetted officers.
Low recovery by the Department in respect of audit observations Out of the revenue implication of Rs. 1,931.70 crore featured in the Audit Reports from 2006-07 to 2010-11, the Departments/ Government had accepted audit observations involving Rs. 1,046.64 crore but an amount of Rs. 75.21 crore could be recovered till March 2012 which was only 7.19 per cent of the accepted amount.
Download Audit Report
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Report No. 3 of 2012 - Full Report (54.57 MB) Download
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Index (0.96 MB) Download
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Preface (0.17 MB) Download
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Executive Summary (1.37 MB) Download
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Chapter 1 - General (5.35 MB) Download
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Chapter 2 - Tax/VAT on Sales, Trade etc. (5.85 MB) Download
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Chapter 3 - Compliance Audit (1.88 MB) Download
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Chapter 4 - Stamp Duty (12.13 MB) Download
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Chapter 5 - Taxes on Vehicles,Goods and Passengers (3.94 MB) Download
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Chapter 6 - Forest Receipts (14.60 MB) Download
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Chapter 7 - Other Tax and Non-Tax Receipts (4.80 MB) Download
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Appendices (3.09 MB) Download
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Glossary of Abbreviations (0.49 MB) Download