Audit Reports

28 November 2014

Performance

Report No. 20 of 2014 - Performance Audit on Allowance of Depreciation and Amortisation

Income Tax Act, 1961, (Act) lays down diverse provisions on depreciation and/or amortisation for tax purposes as deduction to an assessee/ a company in the course of its business with the intention for promoting economic growth within the Country....

Sector:

Taxes and Duties

Chapter 4 - Allowance of Amortization

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In Chandigarh UT, Chhattisgarh, Gujarat, Karnataka, Kerala, Maharashtra, Rajasthan and Tamil Nadu charges, we found that 20 assessees claimed and were allowed depreciation on assets which were not owned by them at all. Irregular allowance of deprecation on assets not owned by the assessees,.........

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23 August 2013

Performance

Report No. 18 of 2013 - Performance Audit of Preservation and Conservation of Monuments and Antiquities of Union Government, Ministry of Culture

It included supply, repairs, acquisition and transport of machinery, tools, livestocks and other ancillary items essential for the execution of such works. 34 ICOMOS -The Florence Charter 1981 Report No. 18 of 2013 88 Performance Audit of Preservation and Conservation of Monuments and.........

Sector:

Art, Culture and Sports

Annexures

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1 to 5 (viii) Mound, Nagulavaram Jaipur Rajasthan 3 (i)Temple Baran, Inscription Nagar Tonk (ii) Archeological site (iii) Remains at Jeora, Nilodh Kolkata West Bengal 7 (i) A Mound and a statue of surya (ii) A Mound with a Jain statue (iii) Image of Durga slaying Mahishasura under a tree.........

Chapter 11 - Governance and Insensitivity to Red Signals

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Parliamentary Standing Insensitivity to Red Signals Committee on Transport, Tourism and Culture also commented on the poor performance of the ASI and the National Museum and issues related to heritage conservation, several times. Other authorities including the C&AG, Supreme Court and High.........

Chapter 4 - Preservation and Conservation Works

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It included supply, repairs, acquisition and transport of machinery, tools, livestocks and other ancillary items essential for the execution of such works. 31 ICOMOS -The Florence Charter 1981 Performance Audit of Preservation and Conservation of Monuments and Antiquities 87 Report No. 18.........

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03 September 2013

Performance

Report No. 16 of 2013 - Performance Audit on Autonomous Bodies of Union Government, Civil

Indian Council for Cultural Relations was established with the primary objective of establishing, reviving and strengthening cultural relations and mutual understanding between India and other countries. To achieve this objective, the authorities of ...

Sector:

General Sector Ministries and Constitutional Bodies

Chapter I: Working of Indian Council of Cultural Relation (Ministry of External Affairs)

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to 29th August 2011. transport to the group) amounting ( 10.55 lakh) were submitted (10111 Aug. 2011) and (8th Aug. 2011) approved by DG, ICCR cm 16th Aug. 2011 and 17th Aug. 2011 to avoid approval of the President, ICCR. 19. Visit of 25-member Ila Aran poup to The estimated expenditure on the.........

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07 May 2013

Performance

Report No. 7 of 2013 - Performance Audit of Storage Management and Movement of Food Grains in Food Coporation of India, Union Government, Ministry of Consumer Affairs, Food and Public Distribution

Procurement of food grains increased from 343 lakh metric tonne (LMT) to 634 LMT during the period 2006-07 to 2011-12. As a result, stock of food grains in the Central Pool also went up from 259 LMT on 1 June 2007 to 824 LMT on 1 June 2012. Such a...

Sector:

Social Welfare

Chapter 3 - Storage Management

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As ii) National Policy on Handling, Storage against the envisaged capacity addition to the and Transportation of Food grains extent of 163.38 LMT during the six year iii) Private Entrepreneurs Guarantee period from 2006-07 to 2011-12 under (PEG) Scheme, 2008 various augmentation programmes,.........

Annexures

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Joint Secretary (P&FCI), D/o F&PD, operational constraints of the Railways in Executing Director (Traffic supply of rakes as per the requirement of Transportation), Ministry of railways FCI should be addressed urgently. and Executive Director (T), FCI has been constituted to consider various.........

Chapter 1 - Introduction

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Food Corporation of India (FCI) was incorporated under the Food Corporation Act, 1964 with the function of undertaking purchase, storage, movement, transportation, distribution and sale of food grains on behalf of the Government of India (GOI). It is an agency under the administrative.........

Chapter 4 - Movement of Food grains

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This constitutes a very important role of FCI involving coordination and monitoring of activities with railways authorities, transporters and State Governments, and amongst its different Zonal/Regional Offices. The expenditure incurred by FCI on movement of food grains by rail and road during.........

Chapter 5 - Internal Control

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Report No. 7 of 2013 Chapter - V Internal Control 5. Internal audit and physical verification Internal audit is an important constituent of the overall system of internal control28 and is defined as a systematic and independent examination of data, ...

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23 April 2013

Performance

Report No. 6 of 2013 - Performance Audit of Mahatma Gandhi National Rural Employment Guarantee Scheme of Union Government, Ministry of Rural Development

Payments for pandal, superstructure, lights, sound, chairs and sofa, flower decoration, transportation, etc., including Service Tax were made to the firm which was not registered with the Service Tax Department. Consequently, the genuineness of the payments could not be verified during audit..........

Sector:

Agriculture and Rural Development

Annexures

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of 32.70 lakh received for the purpose, an amount of 12.28 lakh was utilised for purchase of stationery articles, hiring of vehicles, payment of transport allowances and printing of Assamese Wall Calendar, etc. by the Commissionerate resulting in irregular and unauthorised expenditure. Bihar.........

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18 February 2014

Performance

Report No. 31 of 2013 - Performance Audit of Planning and Management of Refits of Indian Naval Ships of Union Government, Defence Services Navy

As a major maritime nation, India's vital economic and security interest are linked to the seas. It is, therefore, essential to maintain naval forces that are not only adequate but also have the combat edge to meet contemporary threats. To ensure...

Sector:

Defence and National Security

Chapter 1 - Introduction

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CHAPTER-1 Introduction 1.1 Background The primary mission of the Navy is to further the national interest, deter threats and to provide an effective military response. In order to ensure these objectives, Indian Navy maintains a fleet of ships of...

Chapter 2 - Planning and Execution of Refits

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CHAPTER-2 Planning and Execution of Refits Audit Objective 1: Whether the Planning & Execution of Refits were in line with the Relevant Order & Operation cum Refit Cycle (OCRC) and whether these were effective? 2.1 How are the refits planned?...

Chapter 4 - Infrastructure, Human Resources and Supply of Spares

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A CHAPTER-4 Infrastructure, Human Resources and Supply of Spares Audit Objective: Whether infrastructure, Human Resources and Spares & Equipments for refits & MLUs were available? 4.1 Background Er efficient, economic and effective execution of a...

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23 April 2013

Performance

Report No. 5 of 2013 - Performance Audit of Disaster Preparedness in India of Union Government, Ministry of Home Affairs

The world over Disaster Preparedness or Disaster Risk Reduction (DRR) is becoming the most prominent theme for Disaster Management. It is not possible to eliminate the possibility of disasters. However, with due care and proper preparation, the...

Sector:

General Sector Ministries and Constitutional Bodies

Chapter 7 of Report No. 5 of 2013 - Performance Audit of Civil Disaster Preparedness in India of Union Government, Ministry of Home Affairs

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There was no clarity regarding mechanism for movement of vehicles for transportation of men and heavy equipment to the incident site. NDRF again depended on civil administration for transportation. NDRF team from Bagdogra air field moved in vehicles of the civil administration to the.........

Chapter 6 of Report No. 5 of 2013 - Performance Audit of Civil Disaster Preparedness in India of Union Government, Ministry of Home Affairs

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Organisation, Ports Authority of India, Ministries of Shipping & Surface Transport, Water Resources and Rural Project was to be completed by 2011 but it Development had not become operational till July 2012. 4 Himachal Pradesh, Jammu & Kashmir, Nagaland, We noted serious gaps in data.........

Chapter 9 of Report No. 5 of 2013 - Performance Audit of Civil Disaster Preparedness in India of Union Government, Ministry of Home Affairs

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IMD, Pune, State Governments Jharkhand, Karnataka, Maharashtra, Madhya Pradesh, of Jharkhand, Tamil Nadu, Haryana and Karnataka State Orissa, Rajasthan, Tamil Nadu and Uttar Pradesh. Disaster Monitoring Centre, Karnataka Performance Audit of Disaster Preparedness in India 112 Report No. 5.........

Chapter 2 of Report No. 5 of 2013 - Performance Audit of Civil Disaster Preparedness in India of Union Government, Ministry of Home Affairs

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Drought, Department o : Agriculture & Hailstorm & Cooperation , Ministry of Pest Attack Agric ulture Landslide MHA Ministry of Ministry of Road Transport and Highways & Mines Shipping Avalanche MHA Ministry of Ministry of Road Transport and Highways & Defence Shipping Forest Fire Ministry of.........

Chapter 10 of Report No. 5 of 2013 - Performance Audit of Civil Disaster Preparedness in India of Union Government, Ministry of Home Affairs

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PerformanceAudit ofDisaster Preparedness in India 145 Report No. 5 of 2013 State: Rajasthan 1. Background Rajasthan faced severe water scarcity, had poor rainfall, and was classified as an arid and semi-arid region. Geographically, deserts in the state constituted a large share of landmass..........

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25 July 2014

Financial

Gujarat

Report of 2014 - Financial Audit on State Finance of Government of Gujarat

471 crore), Appropriation for re duction of avo idance of Debts ( ` 300 crore), Special Programme for Rural Development ( ` 129 crore) and Road and Transport ( ` 103 crore). 1.6. 3 Committed Expenditure The committed expenditure of the State Government on revenue account mainly consists of.........

Sector:

Finance |

Transport & Infrastructure |

Agriculture and Rural Development |

Education, Health & Family Welfare

Chapter 1 - Finances of the State Government

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( 471 crore), Appropriation for reduction of avoidance of Debts ( 300 crore), Special Programme for Rural Development (T 129 crore) and Road and Transport ( 103 crore). 1.6.3 Committed Expenditure The committed expenditure of the State Government on revenue account mainly consists of.........

Chapter 2 - Financial Management and Budgetary Control

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The savings of 28.27 crore was due to less release from the Gol in Aam Adami Bima Yojana and Backward Region Grant Fund. Ports and Transport Department Grant No.74-Major Head- 2041-Taxes on vehicles- The savings of? 39.86 crore were due to non-completion of modernisation work in.........

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09 June 2014

Compliance Performance

Andhra Pradesh

Report No. 5 of 2014 - Report of the Comptroller and Auditor General of India on Public Sector Undertakings for the year ended March 2013 Government of Andhra Pradesh

of Andhra Pradesh Limited Information technology Audit on High Tension billing systems 4.7 90-104 STATUTORY CORPORATION Andhra Pradesh State Road Transport Corporation Commuter Amenity Centres/ Bus Terminal Complexes constructed under JnNURM Scheme 4.8 104-110 Lack of policy and efforts to.........

Sector:

Industry and Commerce

Chapter 3 - Performance Audit Relating to Statutory Corporation

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The major activities of the organisation are to construct warehouses within the State to facilitate storage and transportation of agricultural produce, seeds, manures, fertilisers, agricultural implements and notified commodities and to act as an agent of CWC or the State Government to help.........

Overview

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The main loss-incurring PSU was Andhra Pradesh State Road Transport Corporation ( 80.71 crore). (Chapter I) vii 2. Performance Audit relating to Government companies Performance Audit relating to Implementation of Rajiv Gandhi Grameen Vidyutikaran Yojana in Andhra Pradesh Introduction.........

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02 September 2014

Performance

Tripura

Report No. 1 of 2014 - Performance Audit on Social, Economic, Revenue sector of Government of Tripura

corporation for the latest year for which accounts were finalised 3.3 206 Statement showing financial position of Statutory Corporation (Tripura Road Transport Corporation) 3.4 209 Statement showing working results of Statutory Corporation (Tripura Road Transport Corporation) 3.5 210 Statement.........

Sector:

Taxes and Duties |

Finance |

Social Welfare

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