Audit Reports

These accounts are audited independently by the Pr. Accountant General (Audit) , and certified by the CAG. Finance Accounts and Appropriation Accounts of the Union Territory constitute the core data for this report. Other sources include th e following:  Budget of the Union Territory: for........................

In vie w of this non-compliance, the audited accounts of these Statutory Bodies have not so far been presented to the State/UT Legislature, as required under the Statutes under w hich these Bodies were created. Delay/Arrears in finalisation of accounts carries t he risk of financial........................

The compensation payable to the Stat e/UT shall be calculated for every financial year after the receipt of final revenue figures, as audited by the CAG of India. The base year (2015-16) revenue figure was finalise d under GST Act. In case of Jammu and Kashmir, the Revenue was `4,766.30 crore........................

No. Name of the Company Last audited up to 31/03/2021 1. J&K State Power Development Corporation Ltd. 2014-1 5 2. J&K State Industrial Development Corporation Ltd. 2013-14 3. J&K Small Scale Industries Development Corporation Ltd. 2012-13 4. J&K Minerals Limited 2002-03 5. JK Cements Limited........................

Appropriation Accounts are acc ounts of the expenditure, voted and charged , of the Government for each financial year compare d with the amounts of voted grants and appropriations charged for different purposes as specified in the schedule appended to the Appropriation Acts passed under........................

Sl. No. Name of Zone Accountable entities have not been established at each level Meeting/Joint Inspections not conducted in the year 2019-20 Zone Division Station Zone Division Station 1 2 3 4 5 6 7 8 1 CR - (01) Solapur (04) Igatpuri, Panvel, Pune, Wadi, - (02) Pune, Solapur (04) Igatpuri,........................

2016, Environment (Protection) Act, 1986, Water Act, 1974), instructions issued by SPCB s/CPCB and National Green Tribunal, recommendations of Public Accounts Commit tee (PAC) as well as the instructions of Railway Board are required to be co mplied with in this regard. The results of........................

Waste Management in Indian Railways Report No. 16 of 2022 23 Audit objective 2: Whether the assessment, management and disposal of waste generated at Railway workshops, maintenance sheds and production units was done as per applicable laws and rules ...

Table of Contents Particulars Paragraph Pages List of Abbreviations Preface Executive summary i to iii Chapter-1: Introduction Organizational Structure 1.1 2 Audit Objectives 1.2 2 Audit criteria 1.3 3 Audit Scope and Methodology 1.4 3 Sample...

National Green Tribunal OA Original Application OBHS On-Board Housekeeping Services OHSAS Occupational Health & Safety Assesment Service PAC Public Accounts Committee PBCM Plastic Bottle Crushing Machine PCC Pollution Control Committee PCME Principal Chief Mechanical Engineer PED Principal........................

After approval of bills, CGHS forwards them to the Pay an d Accounts Office (PAO) for payment of approved amount to BCA. The PAO makes the paymen t to BCA, which finally makes payment to HCOs. 3.1.1 Engagement of Bill Clearing Agency CGHS engaged M/s. UTI Infrastructure Technology and Services........................

Report No. 17 of 2022 Performance Audit of Procurement and Supply of Drugs in CGHS i Contents Subject Page Preface v Executive Summary vii Chapter-I Introduction 1 1.1 CGHS coverage and salient features 1 1.2 Organisational set-up 1 1.3 Funding...

Report No. 17 of 2022 Performance Audit of Procurement and Supply of Drugs in CGHS vi i Executive Summary The Central Government Health Scheme (CGHS) was started in 1954 by the Ministry of Health and Family Welfare with the objective of providing...

45 Report No. 5 of 20 22 (Indirect Taxes – Goods and Services Tax) 45 Chapter IV: Reliability of GST data maintained by Goods and Services Tax Network Information Technology is at the core of the implementation of Goods and Services Tax. It...

© COMPTROLLER AND AUDITOR GENERAL OF INDIA www.cag.gov.inReport of the Comptroller and Auditor General of IndiaUnion Government Department of Revenue (Indirect Taxes – Goods and Services Tax) Report No. 5 of 2022lR;eso t;rsDedicated to Truth in...

of internal audit undertaken by the Department during 2019 -20 and 2020 -21 for GST are as under: - Table 3.1: Total detection made vis -? -vis units audited by Internal Audit (GST) Amount in ` ` crore Year Category Total units planed Total units audited Short levy detected Total Recovery Recovery........................

67,58,482 65,54,002 61,34,137 Receipts of Government of India (A+B+C+D) 1,06,90,240 99,69,087 94,51,635 90,88,838 84,46,839 Source: Union Finance Accounts of respective years. .** Total Revenue receipts include share of net proceeds of direct taxes and indirect taxes directly assigned to........................

As a result, 11 per cent of sample size representing ₹ 6,849.68 crore of transitional credit claimed could not be audited. Further, in another 2,2 09 cases representing ₹ 19,660.72 crore of credit claimed, records were partially produced as r elevant underlying records determining the........................

9,125 95,55 3 5,98, 748 2020 -21 5,80,000 --- 1,10,500 6,90,500 4,31,000 --- 84,100 5,15,100 4,56,334 7,251 85,192 5,48,777 Source: Union Finance Accounts and receipt budget documents of respective years. As could be seen from the table above, the Central GST revenue 30 was short of the Budget........................

Maharashtra Aurangabad Circle, Mumbai Circle 9During the period from 2014-15 to 2019-20, labour cess amounting to `57.49 lakh (@ Oneper centof the conservation and maintenance work) was not levied. In this regard, Mumbai Circle stated that due to scarcity of manpower and ignorance of rules,........................

Report No. 10 of 2022 10 Chapter 3: Policy and Regulations Availability of appropriate Acts, Rules, Laws, and Guidelines and their contemporary relevance is a pre-requisite for preservation and conservation of monuments and antiquities. In this...

Though the village survey process was restarted by ASI, it was not uniformly undertaken in all the Circles. During 2014-15 to 2019-20, no survey was conducted in four Circles 68 while in four Circles 69 survey was conducted only in a single year. ASI did not provide any specific reason for........................

Expenditure on these accounts was being incurred from the funds 22 Receipts from sale of tickets, publication, horticulture, etc. recorded as other receipts in Consolidated Fund of India under the head 0202-04-800 (Art and Culture). Report No. 10 of 2022 29 allocated for conservation........................

Monuments Antiquities Monuments Antiquities 2007-12 34794 48411 0 0 2012-17 1.84 lakh 15.0 lakh 9688 2.40 lakh 2017-19* 3228 1.70 lakh 312 10.13 lakh 2019-20 6039 32537 859 8952 2020-21 3186 2400 703 1569 Total 2.31 lakh 17.53 lakh 11562 12.64 lakh *Period counted upto/from October Note: For........................

Report No. 10 of 2022 48 Chapter 7: Monuments Management Monuments and archaeological sites are finite and our non-renewable cultural resource. India’s rich repository of heritage include world heritage sites and monuments declared as of national...

Bhubaneswar Circle, Science Branch never conducted inspection of 44 monuments to assess requirement of chemical treatment/cleaning during 2014- 15 to 2019-20. xIn respect of Delhi Zone office of the Science Branch, the office, earlier located at Red Fort, was shifted (June 2019) by ASI along with........................

18 of 2013) was tabled in the Parliament in August 2013. The Audit Report was discussed by the Public Accounts Committee (PAC) in its Reports No. 39 (April 2016) and 118 (December 2018). The PAC had made 25 specific recommendations after reorganising the observations in four groups viz. Policy,........................

Performance Auditing Guidelines, 2014, describes follow-up audit as an independent activity where the auditor examines the corrective actions, the audited entity, or another responsible party, had taken on the basis of results of previous performance audits. It is an independent activity that........................

Report No. 10 of 2022 111 Glossary ‘Antiquity’includes any coin, sculpture, painting, epigraph or other work of art of craftsmanship; any article, object or thing detached from a building or cave which is of historical interest, or declared by...

Report No. 10 of 2022 i Contents Para Description Page 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...

The Audit Report of CAG (hereafter termed as previous Report)was discussed by the Public Accounts Committee (PAC), which brought out its observations and recommendations in PAC Reports No. 39 (April 2016) and 118 (December 2018) 3. The first report of the PAC contained recommendations on 25........................

The Performance Audit Report was discussed by the Public Accounts Committee (PAC) and several recommendations based on concerns raised by Audit were made vide its Reports No. 39 (April 2016) and 118 (December 2018). This Report of the CAG for the year ended March 2021 is a follow-up of the........................

Report No. 10 of 2022 79 Chapter 10: Good Practices in Heritage Conservation As part of its World Heritage Capacity Building Strategy, UNESCO had been sharing best practices in heritage conservation. In the previous Report, practices followed by...