Implement recommendations of 2004 report . C&AG – Department/ Functioning IAW Adequacy of Audit Compliance with What the C&AG Agency Staff audit reports recommends Functioning up to 2004/05 but IAW should be made Commercial Tax abolished on introduction of functional and VAT and re-established from effective. June 2011. Offices actually Action may be taken covered under internal audit to strengthen IAW and during 2011-12 were 5% and increase the coverage 2012-13 were 7% of audit, fix annual target for coverage of audits and settlement of observations Yes, IAW established. 104 Working strength of During 2005/06 to Take appropriate steps Excise offices out of 311 were only one Senior Audit 2009/10, IAW raised for speedy clearance planned for audit during Officer and two 506 observations of outstanding 2009/10 and 108 offices were Assistant Audit involving Rs. 33.79 objections, particularly actually audited Officers crore. Only 8% of the those pending for total objections more than five years cleared during 2005/06 to 2009/10 Motor Yes since 1960; Internal audit 3 posts of First Compliance is delayed Effective action may Vehicle was completed for about 94%, Division Assistants settlement rate is be taken by the – 82% and 73% of the offices out of sanctioned 8 under 25% Department to settle selected for audit during were vacant the pending 2011/12, 2010/11 and paragraphs respectively There is no IAW in the Proposal made by C Stamps & Registration department. GoK is yet to &AG in 2009/10 to decide on the proposal expedite the setting up Fees submitted by the Department of IAW is pending; in July 2008. recommendation reiterated in 2010/11 to 2012/13. Fisheries Exclusive IAW not Audit team from the Non-establishment of
Implement recommendations of 2004 report . – C&AG Department/ Agency Functioning IAW Adequacy of Audit Staff Compliance with audit reports What the C&AG recommends Commercial Tax Functioning up to 2004/05 but abolished on introduction of VAT and re-established from June 2011. Offices actually covered under internal audit during 2011-12 were 5% and 2012-13 were 7% IAW should be made functional and effective. Action may be taken to strengthen IAW and increase the coverage of audit, fix annual target for coverage of audits and settlement of observations Excise Yes, IAW established. 104 offices out of 311 were planned for audit during 2009/10 and 108 offices were actually audited Working strength of only one Senior Audit Officer and two Assistant Audit Officers During 2005/06 to 2009/10, IAW raised 506 observations involving Rs. 33.79 crore. Only 8% of the total objections cleared during 2005/06 to 2009/10 Take appropriate steps for speedy clearance of outstanding objections, particularly those pending for more than five years Motor Vehicle Yes since 1960; Internal audit was completed for about 94%, 82% and 73% of the offices selected for audit during 2011/12, 2010/11 and respectively 3 posts of First Division Assistants out of sanctioned 8 were vacant Compliance is delayed – settlement rate is under 25% Effective action may be taken by the Department to settle the pending paragraphs Stamps & Registration Fees There is no IAW in the department. GoK is yet to decide on the proposal submitted by the Department in July 2008. Proposal made by C &AG in 2009/10 to expedite the setting up of IAW is pending; recommendation reiterated in 2010/11 to 2012/13. Fisheries Exclusive IAW not Audit team from the Non-establishment of
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