Audit Reports

SECTION A General, Social and Economic Sectors CHAPTER-I INTRODUCTION 1.1 About this Section This section of the Report contains the results of Compliance......

OVERVIEW OVERVIEW The Report comprises three sections: SECTION-A deals with the results of audit of the departments /entities under General, Social and Economic sectors of the Governm ent of Jharkhand; SECTION-B deals with the results of audit of the Departments /Entities under......

equipment and accessories for Dental Institute, Rajendra Institute of Medical Sciences (RIMS), Ranchi 2.1 5 SECTION-B (Revenue Sector) CHAPTER – I GENERAL Introduction 1.1 25 Trend of receipts 1.2 25 Analysis of arrears of revenue 1.3 29 Follow up on Audit Reports- summarised position 1.4 30......

Report of the Comptroller and Auditor General of India On General, Social, Economic and Revenue Sectors including SPSEs For the year ended 31 March 2020 Government of Jharkhand Report......

This Report contains significant results of audit o f departments of the Government of Jharkhand under General, Social and E conomic sectors; departments and entities under the Revenue Sector a nd State Public Sector Enterprises. The instances mentioned in this Report are among th ose which......

(vi) Dental Chairs for the Dental Institute had been procured at much higher rates which was more than twice the general market rates of approximately ₹ 3 to 4 lakh. Similarly, dental mobile van procured a t ₹ 1.95 crore was found worth not more than ₹ 40 to 45 lakh. Equipment like dental......

17 Sustainable Development Goals (SDGs) were formally adopted for the next 15 years by the 70 th Session of the UN General Assembly with the adoption of the document titled ‘Transforming our World: the 2030 Agenda for Sustainable Development’ on 25 September 2015. At the session, each of......

New Delhi Dated: (SANJAY KUMAR JHA) Director General of Audit Environment and Scientific Departments Countersigned New Delhi Dated: (GIRISH CHANDRA MURMU) Comptroller and Auditor General of......

of Integrated Coastal Management (SICOM), National Centre for Sustainable Coastal Management (NCSCM) and National Centre for Coastal Research; General Financial Rules and SDG 14 related records at MoES. 1.5 Audit Scope and Sampling Audit covered the activities of institutions under the......

The website mentioned in the order, however, leads to general website of the MoEF&CC, where information related to NCZMA is not easily accessible. Absence of any active and functional website to disseminate the information related to NCZMA such as the agenda notes, minutes of the meetings goes......

It is pertinent to note that Rule 4 (e) of the Notification envisaged that MoEF&CC may under a specific or general order specify the projects which require prior public hearing of project affected people. B. Mumbai Trans-harbour Sea link (MTHL): The project involved construction of a 22 Km......

Repayment of Public Debt a nd Expenditure on General Services (Revenue) together accounted for 61.07 per cent of total expenditure. 2.3 Resources of the Union Territory (UT) of Jammu and Kashmir The resources of the Union Territory are described below: 1. Revenue Receipts consist of tax......

Revenue Expenditure (a) + (b)=(i) + (ii) + (iii) 22,719.43 52,633.75 (a) CSS/CA 637.96 1,740.45 (b) Normal/General/SFE 22,081.47 50,893.30 (i) General Services (including interest payments) 9,383.75 25,521.16 (ii)Social Services 8,614.74 19,471.70 (iii)Economic Services 4,720.94 7,640.89 2.......

Resources for UT’s flagship schemes are generally allocated by Finance Department in consultation with Administrative Departments. Budgetary Process 6. Demands for Grants are placed in Budget Includes establishment expenditure including Salary, Pension & PF etc. 1.Estimated Resource Pool Union......

Impa ct of significant comments issued after conducting supplementary audit of the financial statements of these PSUs by the Comptroller and Auditor General (CAG) of Ind ia for the year 2020-21 (or of earlier years which were finalised during the curre nt year) has also been discussed in the......

Territory Finances Audi t Report In terms of Section 72 of Jammu and Kashmir Reorgan isation Act, 2019, the reports of the Comptroller and Auditor General of India (CAG) relating to the accounts of Union Territory of Jammu and Kashmir are to be submitted to the Lt. Governor of the Union......

crore under 25 Grants involving 139 numbe r of schemes remained unutilised during the year resulti ng in denial of intended benefits to the general public. (Para 3.5) Union Territory Finances Audit Report for the year ended 31 March 2021 xiv The excess expenditure amounting to `7,094.29......

Audit Report of the Comptroller and Auditor General of India on the Union Territory Finances for the year ended 31 March 2021 Government of Union Territory of Jammu and Kashmir Report No. 2 of......

New Delhi (SUNIL DADHE) Dated: Deputy Comptroller and Auditor General Countersigned New Delhi (GIRISH CHANDRA MURMU) Dated: Comptroller and Auditor General of......

Principal Chief Mech. Engineer Environment & House Keeping Manager Chief Environment & Housekeeping Manager General Manager Principal Executive Director (EnHM) Additional Member/Mechanical Engineering Member, Rolling Stock and Traction Chairman & Chief Executive Officer, Railway Board......

The audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of......

EnHM wings are also established in Zonal Railway level under the c ontrol of General Manager (GM) and the same is headed by Principal Chief Mechanica l Engineer (PCME) and at Divisional Railway level under the control of Divis ional Railway Manager (DRM) & Divisional Environment and......

The resultant impact on health of workers of these units in particular and neighbouring community in general could not be ruled out in the absence of monitoring. 3.3 Delay in Authorisation from SPCBs for handling of effluents and hazardous waste Rule 6(1) of the Hazardous and other Wastes......

Thus, the statutory provisions for safeguard of hea lth of hospital staff, patients and visitors in particular and public in general were n ot effectively complied with due to lack of monitoring on the part of hospital authorit ies. MoR in its reply (May 2022) stated that Railway hos pitals are......

1.2 Organisational set-up Directorate of CGHS (CGHS) is headed by Additional Secretary & Director General (AS&DG) who functions directly under the Ministry. The AS&DG at the apex level is assisted by Director CGHS and Director Policy. The Director CGHS is assisted by Additional Director (CGHS)......

of Drugs in CGHS 100 List of Abbreviations AD Additional Director ALC Authorised Local Chemist Annex Annexure AS & DG Additional Secretary & Director General AS&FA Additional Secretary and Financial Advisor BCA Bill Clearing Agency CBDT Central Board of Direct Taxes CDSCO Central Drugs Standard......

This report of the Comptroller and Auditor General of India containing the results of audit of Procurement and Supply of Drugs in CGHS has been prepared for submission to the President under Article 151 of the Constitution of India. The audit was conducted in conformity with the Auditing......

New Delhi Dated: (ASHOK SINHA) Director General of Audit (Health, Welfare and Rural Development) Countersigned New Delhi Dated : (GIRISH CHANDRA MURMU) Comptroller and Auditor General of......

between various returns of the taxpayers are being analysed and red flag reports are being generated by GSTN as well as the Directorate General of Analysis and Risk Management (DGARM) in respect of defaulting taxpayers. These reports are being shared with the tax officers for......

© COMPTROLLER AND AUDITOR GENERAL OF INDIA www.cag.gov.inReport of the Comptroller and Auditor General of IndiaUnion Government Department of Revenue (Indirect Taxes –......

Agents CSO Central Statistics Office CVD Countervailing duty DDM Directorate of Data Management DDO Drawing and Disbursing Officer DGARM Directorate General of Analytics and Risk Management 005A 178 Report No. 5 of 20 22 (Indirect Taxes – Goods and Services Tax) 177 DGCEI Directorate General of......

5 of 20 22 (Indirect Taxes – Goods and Services Tax) 124 represented by the respective Director General/ Principal Director of Audit (Central). 6.6 Audit methodology The methodology adopted for audit of transitional credit claims involved data analysis for......

Mandate, Audit Universe and Response to Audit 2.1 Audit Mandate Article 149 of the Constitution of India provides that the Comptroller and Auditor General of India (CAG) shall exercise such powers and perform such duties in relation to the accounts of the Union and of the states and of any......

Status of implementation of simplified return mechanism 15 3.2 Scrutiny of Returns under GST 20 3.3 Monitoring mechanism with respect to Directorate General of Analytics and Risk Management (DGARM) Reports 22 3.4 Internal Audit under GST 27 3.5 Anti -Evasion functioning of DGGI 29 3.6 Recovery of......

The audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of India.......

(Paragraph 3.2) CBIC constituted (July 2017) the Directorate General of Analytics and Risk Management (DGARM) with the aim to study, interpret and analyse indirect tax data and share the outputs with various stakeholders. DGARM identifies high risk taxpayers through use of extensive data......

to Red Fort, Delhi were yet to be resolved by ASI, as given below: ¾Parts of the monument viz.Mumtaz Mahal, Shah Burj have been closed for the general public without approval of the competent authority. ¾Parts of the monument were still being used by CISF, private security agency for their......

Some of the posts viz. Additional Director General, Joint Director General, were vacant since 2014. 62Including nine posts of Curator/Deputy Curator and five posts of Conservator/Deputy Conservator, Deputy Chemist. Report No. 10 of 2022 59 ¾Except acquisition of objects through gifts, NM had......

The applicable provisions of these Act/Rules have been discussed appropriately in the Report. 1.2 Report of the Comptroller and Auditor General The Office of the Comptroller and Auditor General of India (CAG) had undertaken (2012-13) a Performance Audit of Preservation and Conservation of......

Prefaceiii Executive Summaryv - viii Chapter 1: Overview 1.1 Legislative Framework and Infrastructure 1 1.2 Report of the Comptroller and Auditor General 4 1.3 Initiatives undertaken by ASI since previous Report 5 Chapter 2: Audit Approach 2.1 Audit Objectives 7 2.2 Audit Criteria 7 2.3 Audit......

Report No. 10 of 2022 iii PREFACE The Office of the Comptroller and Auditor General of India (CAG) had undertaken (2012-13) a Performance Audit of Preservation and Conservation of Monuments and Antiquities and the Report......

The Office of the Comptroller and Auditor General of India (CAG) had undertaken (2012-13) a Performance Audit on Preservation and Conservation of Monuments and Antiquities and the Report (No. 18 of 2013) was tabled in the Parliament in August 2013. The Audit Report was discussed by the Public......

According to AMASR Rules 2011, within a period of five years, the Director General, ASI was to make endeavour for the purpose of preparing detailed Site- Plans. However, in another notification issued in 2018, this period was extended to ten years (till 2021). Consequently, preparation of......

Ministry had informed the PAC that footfall of the visitors at the monument is generally taken into consideration while identifying new monuments to be brought under category of ticketed monuments. However, it also submitted that no record was being maintained at any monument in......

This categorisation was to be done on the basis of information provided to NMA by ASI which was to be exhibited on government website for general public. In this regard, Ministry had intimated the PAC that categorisation of monuments was completed and handed over to NMA for their......

ATN Action Taken Note BCEBefore Common Era CABA Central Advisory Board on Archaeology CACCentral Antiquity Collection CAG Comptroller and Auditor General of India CCTVClosed-circuit Television CE Common Era CEOChief Executive Officer CPM Centrally Protected Monuments CPWDCentral Public Works......