Audit Reports

Power exchange data showed that percentage of time congestion occurred above 75 per cent increased from two months in 2010-11 to five/six months in 2011-12 and all the 12 months in 2012-13. Similarly, volume of electricity that could not be cleared due to congestion (as a percentage of the.................................

Power exchange data showed that percentage of time congestion occurred above 75 per cent increased from two months in 2010-11 to five/six months in 2011-12 and all the 12 months in 2012-13. Similarly, volume of electricity that could not be cleared due to congestion (as a percentage of the.................................

Transfer Capability Corridor Month TTC (in MW) Actual Flow (in MW) WR-NR September 2009 1500 1523 October 2009 1500 1653 January 2010 1500 1630 July 2011 1900 2291 January 2013 1700 2004 WR-SR April 2011 800 913 July 2011 800 901 October 2011 800 911 July 2012 800 880 August 2012 800 909.................................

of electricity that could not be cleared due to congestion (as a percentage of the actually cleared volume), went above 75 per cent for 3 months in 2011-12 and increased to five months in 2012-13. Impact of congestion was visible in large variations in the electricity prices over the regions..................................

Electricity connection to all BPL households Consequently, supplementary projects had to be sanctioned in 51 out of 109 projects, between 2005-06 to 2011-12. The cost increase on account of left over work as per the scope of RGGVY in the case of only these 51 projects was 8,312.38 crore. MOP.................................

25 March 2007 26 December 2006 / January 2007 27 April/May 2007 28 Revised cost estimate was sanctioned in May 2010 but PIA claimed in January 2011 Performance Audit Report on Rajiv Gandhi Grameen Vidyutikaran Yojana Box 5: Inconsistency in release of funds Case 1 - Early release REC,.................................

Out of 576 projects under implementation during X and XI Plans, 169 projects were test-checked covering the period from 2004-05 to 2011-12. Records were scrutinized at MOP, REC, State Governments, CPSEs, Districts, besides conducting a limited survey of villages and BPL beneficiary.................................

Assam (Karbi Anglong and Morigaon districts), the selected villages were to be inspected within 90 days from the date of issue of order (27 January 2011) but there was 16 months delay in inspection of 17 and 22 villages. In Karnataka, first stage of third party inspection of works under.................................

Further it is also stated, that the requirement of release of fund for DDG had arisen in 2011-12. ” MOP added (April 2013) that “DDG guidelines were issued on 12 January 2009 and amended guidelines issued on 5 January 2011, 17 March 2011 and 18 March 2011. In the guidelines there is no.................................

1,046.85 12.54 2009-10 13,292.46 5,201.30 2,405.18 7,606.48 57.22 1,680.70 12.64 2010-11 13,465.73 4,947.12 2,435.03 7,382.15 54.82 1,692.20 12.57 2011-12 12,926.33 4,306.30 2,464.60 6,770.90 52.38 1,545.94 11.96 2012-13 12,206.83 4,154.54 2,268.24 6,422.78 52.62 1,617.76 13.25 Total 60,239.69.................................

Further, a Socio-Economic Caste Census was conducted during the year 2011, which was yet to be finalized. Thus, the Ministry's reply indicated that the data on housing shortage utilized by it was outdated and was, thus not realistic. 3.2 Procedure for preparation of Permanent Waitlists and.................................

of districts Percentage shortfall to be covered actually covered Regular monitoring 2008-09 256 225 12 2009-10 344 251 27 2010-11 604 484 20 2011-12 Regular monitoring could not be done as empanelment of NLMs was under process. 2012-13 690 591 14 The Ministry in October 2010 revised targets.................................

Why we conducted this audit? We had reviewed the IAY along with other rural housing schemes of the Government of India between November 2001 and July 2002 covering the period April 1997 to March 2002 and audit findings were incorporated in C&AG's Report No. 3 of 2003. Since then, the.................................

in five selected districts, out of 55,468 cases, only 1,639 cases (three per cent) were forwarded to banks for loan under DRI scheme during 2011-13. Out of these, loans were sanctioned in 552 cases only (one per cent). Overall percentage of the cases forwarded by JPs to banks for.................................

For this purpose Central allocation proposed for the XIth FYP was 1,000 crore ( 200 crore for 2009-10, 300 crore for 2010-11 and X 500 crore for 2011-12). (i) Against the proposed Central allocation of 1,000 crore, t 347.47 crore was released to nine states ( 157.47 crore to Bihar,.................................

206.59 1267.32 912.26(71.98 percent) 2009-10 1037.27 272.72 1309.99 1009.01 (77.02 per cent) 2010-11 1060.60 307.76 1368.36 962.92 (70.88 per cent) 2011-12 1123.98 348.74 1472.72 1031.19 (70.02 per cent) 2012-13 1303.99 351.43 1655.42 1001.82 (60.51 percent) Analysis of arrears indicated that:.................................

by State AG for the period Payments made by ESIC to State Government Un-certified Name of the State related to period 2008-09 2009-10 2010-11 2011-12 2008-09 2009-10 2010-11 2011-12 amount 1. Assam Not Certified NC NC NC 418.82 515.3 560.97 655.84 2150.93 (NC) 2. Bihar NC NC NC NC 386.42.................................

Report No. 30 of 2014 Chapter - 3: Coverage of the Scheme One of the objectives of the performance audit was to examine effectiveness of mechanism for coverage of new establishments. For this, Audit examined the process for inclusion of new areas/...

Report No. 30 of 2014 \ Chapter - 4: Implementation of the ESIS One of the objectives of performance audit was to examine whether the ESIC extended adequate medical, sickness, maternity, disablement, dependents and other cash benefits to the insured ...

ESIC Hospital, 257.08 1.2.2010 NBCC Ltd. 20.2.2010 2 years ESIC asked architect Ayanavaram, in February 2011, after Chennai more than a year, to obtain permission from local authority and permission was obtained in October 2011. 2. ESIC Medical 544.70 July 2009 UPRNN 16.8.2009 2 years.................................

(applicable from A.Y. 2011-12) 72A(1) In case of an amalgamation of a company with another company, then, notwithstanding anything contained in any other provision of this Act, and subject to fulfillment of condition laid down in subsection 2 of Section 72A of the Income Tax Act, the accumulated.................................

15.47 Total 17 27.55 4.2 Mistake in claim of amortisation expenses under section 35D Section 35D of the Act provides that where an assessee, being an Indian company or a person (other than a company) who is resident in India, incurs, after the 31 March 1970, any expenditure specified in.................................

b. In Gujarat, CIT I Vadodara charge, AO disallowed the claim of M/s Chemstar Organics India Ltd for depreciation of 71.66 crore for AY 11 stating that the company's operation had been suspended for the last 7 years due to bank and G11C having taken adverse possession of the units and hence there.................................

Under the EPF Scheme, 187 classes of industries and establishments were covered (March 2012). During 2006-07 to 2011-12, EPF Scheme was extended to industries and establishments dealing with computers, companies offering life insurance, private airports, electronic media, lodging houses,.................................

2288.47 18996.37 2008-09 18996.37 17207.64 5307.51 30896.50 2009-10 30896.50 24024.84 5680.79 49240.55 2010-11 49240.55 98287.71 31281.00 116247.26 2011-12 116247.26 190172.20 11608.81 294810.65 Further, number of inoperative accounts increased from 25,12,793 in 2006-07 to 73,00,262 in 2011-12..................................

Report No. 32 of 2013 Annex Referred to in Para 1.6 Details of Regional Offices (ROs) and Sub-regional Offices (SROs) selected for audit Total Total Number of Number of Name of Name of Sub¬ SI. Number Sub State Number of of Sub- Regional Regional...

registration of the Firm is optional and at the discretion of the Partners, the ITD is not in a position to ascertain as to how many Firms exist in India and out of them, how many file their Income Tax Return (ITR) and discharge their tax liabilities. Firms also include Limited Liability.................................

* 11 Himachal Pradesh High Court in the case erf M/s. Durga Pass Devki Nandan vs. ITO (ITA No. 4 of 2005 dated 11 March 2011). “ 1,00,000 on the first and next slab for a firm carrying on a profession referred to in section 44AA. 21 Report No. 7 of 2014 (Performance Audit) Audit noticed that.................................

Director (Direct Taxes) Countersigned New Delhi (SHASHI KANT SH ARM A) Dated : 30 May 2014 Comptroller and Auditor General of India 47.................................

(universities,State proposals received officers Archeology Department etc.) 2007-08 141 22 85 2008-09 142 21 93 2009-10 159 40 92 2010-11 149 23 88 2011-12 137 24 100 728 130 458 We found that the ASI did not have information regarding initiation/completion of the 458 excavation works proposed.................................

The Circle office had also reportedly incurred expenditure on the maintenance of the monument during 2011-12. Recommendation 2.2: The ASI should make a provision for inspection of each protected monument by an officer of suitable level periodically. The ASI should Chapter - II: Identification.................................

The process of revising the Manual and Works Code which had started in August 2011 did not yield any result till December 2012. Preservation: The activity of protecting a monument from loss or danger 28 Conservation: The activity relating to maintenance of monument in its present shape 29.................................