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Page 12 of 119, showing 10 records out of 1,186 total

21 December 2021
Compliance
Report No. 12 of 2021-Union Government (Commercial) General Purpose Financial Reports of Central Public Sector Enterprises (Compliance Audit)

& Highways 25,381 Government Companies India Infrastructure Finance Company Limited Finance 5,798 National High Speed Rail Corporation Limited Railways 5,100 Dedicated Freight Corridor Corporation Limited Railways 3,308 Indian Railway Finance Corporation Limited Railways 2,500 National............

Sector:
Finance
Annexures
(PDF 2.2 MB)

Road Construction Corporation Limited Under liquidation **64 National Highways Infra Investment Managers Private Limited First accounts not due Railways **65 Concor Last Mile Logistics Limited First accounts not due Report No. 12 of 2021 129 Sl. No. Sector/ CPSE Year for which accounts not............

Chapter 1: Summary of financial performance of Central Public Sector Enterprises
(PDF 0.55 MB)

& Highways 25,381 Government Companies India Infrastructure Finance Company Limited Finance 5,798 National High Speed Rail Corporation Limited Railways 5,100 Dedicated Freight Corridor Corporation Limited Railways 3,308 Indian Railway Finance Corporation Limited Railways 2,500 National............

Chapter 2: Oversight role of CAG
(PDF 0.32 MB)

Report No. 12 of 2021 39 Oversight Role of CAG CHAPTER II 2.1 Audit of Public Sector Enterprises Comptroller & Auditor General of India (CAG) appoints the statutory auditors of a Government company and Government c ontrolled other company under...

Chapter 3: Disinvestment Process
(PDF 0.24 MB)

(a) Realisation from disinvestment through IPO In the financial year 2019 -20, GoI divested its shareholding in two CPSEs through IPO viz, Indian Railways Catering and Tourism Corporation Limited (IRCTC) and Rail Vikas Nigam Limited (RVNL). Details of the proceeds are shown in Table 3.4. Table............

Chapter 4: Corporate Social Responsibility
(PDF 0.37 MB)

PFC Consulting Limited allocated a budget of `1.17 crore but did not incur any amount due to COVID -19 pandemic. 27.79 32.89 39.32 (i) He althc are (ii) Education ( ii i) Othe rs Report No. 12 of 2021 108 4.5.3.4 Local areas Section 135(5) of the Act provides that the CPSE shall give preference............

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21 December 2021
Compliance
Report No. 8 of 2021 - Union Government, Department of Revenue – Direct Taxes

Direct\bTaxes\b-\bTrends\band\bcomposition\b 4-7\b v. Trend\bof\brefunds\b 7-8\b vi. Tax\bAdministration\bProcess\b 8-10\b vii. Budgeting\bof\bDirect\bTaxation\b 11\b viii. Revenue\bimpact\bof\btax\bincentives\b 11-12\b ix. Tax\bdebt\b–\bUncollected\bdemand\b\b 13\b x.............

Sector:
Taxes and Duties
Chapter 3: Corporation Tax
(PDF 0.24 MB)

Report No. 8 of 2021 (Direct Taxes) 27 Chapter III: Corporation Tax 3.1 Introduction 3.1.1 This chapter discusses 356 high value corporate cas es (refer para 2.3) involving 368 assessments and total tax impact of ` 12,476.53 crore 48 which were...

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17 December 2021
Financial
Haryana
Report No.1 of the year 2021-State Finances Audit Report for the year ended 31 March 2020 (Government of Haryana)

of the State 1.1.1 1-2 Basis and Approach to State Finances Audit Report 1.2 2-3 Report Structure 1.3 3 Overview of Government Account Structure and Budgetary Processes 1.4 4-6 Snapshot of Finances 1.4.1 7 Snapshot of Assets and Liabilities of the Government 1.4.2 7-8 Fiscal Balance: Achievement............

Sector:
Finance
Appendice
(PDF 1.43 MB)

No. Grant Name and Scheme Name Budget Estimate Expenditure Saving Percentage savings over budget Revenue (Voted) 1 Grant No. 14-Urban Development (i) 2217-Urban Development,80-General, 800-Other Expenditure, 87-Grant-in-aid Haryana Shehri Vikas Pradhikaran for NCR satellite around Delhi............

Chapter-II
(PDF 2.7 MB)

Table 2.10: State’s share in Union taxes and duties : Actual devolution vis-à-vis Budget Estimates Year Finance Commission projections Budget Estimates Actual tax devolution Difference 1. 2. 3. 4. 5. (4-3) 2010-11 As per 13 th FC, 32 per cent of the sharable amount of Central Taxes to............

Chapter-I
(PDF 0.5 MB)

Finance Accounts and Appropriation Accounts of the State constitute the core data for this report. Other sources include the fol lowing: • Budget of the State: for assessing the fiscal param eters and allocative priorities vis-à-vis projections as well as for evaluating the effectiv eness............

Chapter-IV
(PDF 0.49 MB)

The Thirteenth Finance Commission also expressed co ncern over the tendency to divert public expenditure from the budget to nom inated funds which are operated outside the authority of the Legislature a nd the audit of the Comptroller and Auditor General of India (CAG). In the case of............

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17 December 2021
Financial
Haryana
Report No. 3 of the year 2021 General Purpose Financial Report of State Public Sector Enterprises(Government of Haryana)

Special financial support – GoH provides budgetary support by way of grants and subsidies to the SPSEs as and whe n required. Guarantees – GoH also guarantees the repayment of loans with interest availed by the SPSEs from Financial Instit utions. 8. The sector-wise summary of............

Sector:
Finance
Appendices
(PDF 0.18 MB)

Appendices 77 Appendix I (Referred to in Paragraph 1.3.1) Summarised financial results of Power Sector SPSEs for the latest year for which accounts were finalised (` `` ` in crore) Sl. No. Activity & Name of the Power Sector Undertaking Period of...

Chapter-II
(PDF 0.31 MB)

The Government of Haryana (GoH) provides financial support to SPSEs in various forms through annual budget. The summarised details of budgetary outgo towards equity, loans, grants/subsidies, loan s written off and loans 2 Haryana Medical Services Corporation Limite d (` 0.40 crore) for the............

Chapter-III
(PDF 0.12 MB)

Chapter-III Oversight Role of CAG 35 Chapter III Oversight Role of CAG 3.1 Audit of State Public Sector Enterprises (SPSEs) Comptroller and Auditor General of India (CAG) appo ints the statutory auditors of a State Government Company and State Go...

Chapter-IV
(PDF 0.15 MB)

Chapter-IV Corporate Governance 43 Chapter-IV 4.1 Corporate Governance 4.1.1 Provisions as contained in the Companies Act , 2013 The Companies Act, 2013 was enacted on 29 August 20 13 replacing the Companies Act, 1956. In addition, the Ministry of C ...

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17 December 2021
Performance
Uttar Pradesh
Performance Audit Report on “Land Acquisition and Allotment of Properties in NOIDA” in Uttar Pradesh (Report No. 6 of 2021)

Accepted 23 The Government should ensure that instances of public expenditure beyond the Authority’s mandate are routed through the State Budget . Infrastructure and Industrial Development Department stated that the views of the Finance Department, GoUP are being sought. 24 The............

Sector:
Industry and Commerce
Chapter VI :Internal Control
(PDF 15.41 MB)

Accepted 23 The Government should ensure that instances of public expenditure beyond the Authority’s mandate are routed through the State Budget. IIDD stated that the views of the Finance Department , GoUP are being sought . 24 The Government, with a view to develop NOIDA as a centre............

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17 December 2021
Financial
Uttar Pradesh
Report No. 4 of 2021 - State Finances Audit Report for the year ended 31 March 2020 - Government of Uttar Pradesh

of the State 1.1 1 Basis and Approach to State Finances Audit Report 1.2 3 Report Structure 1.3 4 Overview of Government Acco unt s Structure and Budgetary Processes 1.4 5 Fiscal Balance: Achievement of deficit and total debt targets 1.5 1 0 Deficits and Total Debt after e xamination in audit............

Sector:
Finance
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17 December 2021
Compliance
Uttar Pradesh
Audit Report No. 5 of 2021 of the Comptroller & Auditor General of India on Revenue Sector of Uttar Pradesh for the year ended 31 March 2020

The Report No. 5 of the year 2021 of Comptroller & Auditor General of India for the year ended 31 March 2020 (Revenue Sector), Government of Uttar Pradesh has been prepared under Article 151 of the Constitution of India for laying on the table...

Sector:
Transport & Infrastructure |
Taxes and Duties
Chapter 3: Tax on Sales, Trade, etc.
(PDF 0.46 MB)

CHAPTER -III : TAX ES ON SALES, TRADE , ETC. 3.1 Tax administration The Additional Chief Secretary (Commercial Tax and Entertainment Tax) , Uttar Pradesh administers the Sales Tax/Value Added Tax (VAT) laws and rules framed thereunder. The...

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15 December 2021
Financial
Himachal Pradesh
Government of Himachal Pradesh Report no. 3 of the year 2021: State Finances Audit Report of the Comptroller and Auditor General of India for the year ended 31 March 2020

to GSDP 1.1.2 2-3 Basis and Approach to State Finances Audit Report 1.2 3-4 Report Structure 1.3 4-5 Overview of Government Account Structure and Budgetary Processes 1.4 5-8 Snapshot of Finances 1.4.1 8-9 Snapshot of Assets and liabilities of the Government 1.4.2 9 Fiscal Balance: Achievement............

Sector:
Finance
Chapter II : Finances of the State
(PDF 1.43 MB)

in crore) The actual collection under State’s own tax revenue fell short by 54.05 per cent of the projections made by 14th FC and 3.76 per cent of budget estimates and MTFPS projection. The actual receipts under non-tax reven ue were less by 6.83 per cent of the projections made by 14th FC but............

Appendices
(PDF 0.2 MB)

Appendices 121 Appendix-3.1 (Reference: Paragraph 3.1; Page 71) Glossary of important Budget related terms 1. ‘Accounts’ or ‘actuals’ of a year. - are the amounts of receipts and disbursements for the financial year beginning on April 1st and ending on March 31st following, as............

Chapter I : Overview
(PDF 0.61 MB)

Other sou rces include the following: • Budget of the State for the year 2019-20 forms an important source of data: for assessing the fiscal parameters and allocative priorities vis-à-vis projections, as well as for evaluating the effectiv eness of its implementation and compliance with............

Chapter IV : Quality of Accounts and Financial Reporting Practice
(PDF 0.24 MB)

Since these funds are not ro uted through the State Budget, these State Finances Audit Report for the year ended 31 March 2020 100 are not reflected in the Accounts of the State Gove rnment. Names of some major implementing agencies which received funds directly from the GoI during............

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30 March 2022
Compliance Performance
Bihar
Report No. 5 of the year 2021 - Audit Report of the Comptroller and Auditor General of India (Performance and Compliance Audit ) for the year ended 31 March 2020, Government of Bihar.

SUMMARY OF FINANCIAL PERFORMANCE OF STATE PUBLIC SECTOR ENTERPRISES Introduction 7.1149 Investment in Government Companies and Corporations and Budgetary support 7.2 152 Returns on Investment 7.3156 Debt servicing 7.4157 Table of Contents iii DESCRIPTION Reference to Paragraphs Page No.............

Sector:
Environment and Sustainable Development |
Science and Technology |
Industry and Commerce |
Agriculture and Rural Development |
Art, Culture and Sports |
Social Welfare |
Social Infrastructure |
Education, Health & Family Welfare |
General Sector Ministries and Constitutional Bodies |
Defence and National Security |
Information and Communication |
Power & Energy |
Transport & Infrastructure |
Taxes and Duties
Appendix
(PDF 2.11 MB)

Accordingly, SHS and the Health department were to release funds to the CS-cum-CMOs for procurement of drugs under NHM and State budget respectively. Funds position in test-checked districts for procurement of Drugs for the period 2014-20 is shown in Table below. Allotment and expenditure............

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10 December 2021
Compliance
Odisha
Report No.5 of 2021 - CAG's Audit Report (General and Social Sector) for the year ended March 2020

1.2 Profile of General and Social Sector and Audit Universe As per the Budget Publication, the Government of Odisha releases 43 grants related to its various Departments. The Audit universe under the General and Social Sector of the Office of the Accountant General (General and Social Sector ),............

Sector:
Local Bodies |
Social Welfare |
Education, Health & Family Welfare |
General Sector Ministries and Constitutional Bodies
Chapter-II
(PDF 3.81 MB)

and stated (September 2020) that establishment of additional WTLs was under active consideration by Government and the same would be taken up as per budgetary provision of the Government . The fact, however, remains that the 3 One WTL at Ni mapara ULB had no WTP Audit Report (G&SS) for the year............

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