Audit Reports

07 May 2010

Performance

Report No. 7 of 2009 - Performance Audit of Income Tax Refunds

The refund process gets i nitiated with the claim contained in the annual tax returns submitted by the taxpayer, which is then examined by the assessing officer for eligibility. The claim is finally disposed when the refund voucher is prepared and issued to t he assessee through the authorized...............

Sector:

Taxes and Duties

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13 August 2013

Financial

Report No. 1 of 2013 - Financial Audit of Civil on Accounts of Union Government

This Report discusses the comments of the Comptroller and Auditor General of India on the accounts of the Union Government and analyses the finances of the Union Government for the year 2011-12. It also contains an analysis of the Appropriation...

Sector:

Finance

Chapter 2 - Comments on Accounts

_{(PDF 13.24 MB)}

2005 envisages that any loss or shortage of public moneys, departmental revenue or receipts, stamps, opium, stores or other 72 Comments on Accounts property held by, or on behalf of, Government irrespective of the cause of loss and manner of detection, shall be immediately reported by the...............

Chapter 5 - Review of Selected Grants

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/-\ Chapter 6 V_/ Grants-in-Aid: An Analysis 6.1 Introduction The shifting paradigm of public administration has entailed delivery of public good through new and ever evolving methods. Grants in aid have come to stay as a significant type of...

Chapter 6 - Grants-IN-AID: An Analysis

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/-\\ Chapter 6 V_/ Grants-in-Aid: An Analysis 6.1 Introduction The shifting paradigm of public administration has entailed delivery of public good through new and ever evolving methods. Grants in aid have come to stay as a significant type of...

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18 December 2009

Performance

Report No. 8 of 2009 - Performace Audit of National Rural Health Mission of Union Government, Ministry of Health & Family Welfare

health infrastructure, and better grass-roots outreach through health workers such as ASHAs have shown early positive results with outpatients returning to health centres and improved manpower staffing through appointment of contractual staff. However, the Mission has yet to completely...............

Sector:

Education, Health & Family Welfare

Chapter 4 - Convergence

_{(PDF 0.43 MB)}

Report No. 8 of2009-10 CHAPTER 4: CONVERGENCE 4 Convergence with other departments Health is as much a function of availability of safe drinking water, female literacy, nutrition, early childhood development, sanitation, and women’s empowerment...

Annexures

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Rs. 12 lakh, ASTC did not return any amount as of August 2008. The SHS failed to secure its financial interests by releasing full amount as advance in contravention to the rules. Chhattis Directorate of Health Services placed in March 2006 the work order to a private agency for 0.67 garh 3,456...............

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06 August 2010

Performance

Report No. 15 of 2009 - Performance Audit Natural or cultured pearls,precious stones,precious metal,coins Union Government, Department of Indirect Taxes-Customs

There is a similar provision for EOUs in HBP, Volume I (2004-09). 12 returns, bank realisation certificates (BRC) etc. We correlated the data furnished by the units in their certified APRs, with data available in the stock register, sale register and customs records, etc. and found...............

Sector:

Taxes and Duties

Chapter 2 - Findings on rules, regulations, and systems

_{(PDF 0.79 MB)}

12 Report No. 15 of2009-10 (Indirect Taxes - Customs) returns, bank realisation certificates (BRC) etc. We correlated the data furnished by the units in their certified APRs, with data available in the stock register, sale register and customs records, etc. and found discrepancies in ten...............

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18 December 2009

Performance

Report No. 6 of 2009 - Performace Audit of Land and Development Office of Union Government, Ministry of Urban Development

Mortgage Permission Mortgage is a transfer of an interest in an immovable property for securing loans. Mutation Mutation is a process of substitution in the name(s) of new lessee(s), in place of the previous lessee, Substitution Substitution is the process of mutation of the names of legal...............

Sector:

General Sector Ministries and Constitutional Bodies

Chapter 4 - Receipts of L&DO

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in the ground rent ledgers maintained by the accounts sections; these were, however, based on lease number, while the receipt challans indicated the property number, leading to difficulties in data entry and reconciliation. The L&DO could not indicate the total amount of outstanding ground rent...............

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13 August 2010

Performance

Report No. 20 of 2009-10 - Performance Audit of The Appeal Process-Union Government-Direct Taxes

46.1 crore. The assessee repeatedly pleaded that its Head Office being registered in Nainital, it was filing the returns with the ACIT, Nainital. On appeal, CIT (A) deleted the addition of Rs. 46.1 crore (March 2008) on the ground that the AO did not have legal jurisdiction. The Ministry...............

Sector:

Taxes and Duties

Introduction

_{(PDF 0.84 MB)}

CHAPTER 1 INTRODUCTION Tax disputes: Process and impact Goals of appeals Why we chose the topic Objectives of audit Scope of audit Acknowledgement Report No. 20 of2009-10 (Performance Audit) CHAPTER 1 Introduction Tax disputes: Process and impact...

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09 March 2010

Performance

Report No. 3 of 2009 - Performace Audit of Functioning of Major Port Trust in India of Union Government, Ministry of Shipping

8Total time spent by a ship since its entry till its departure. i.e the time taken by a vessel moving from anchorage to berth and returning to anchorage after completing cargo handling operations. 9Floating devices used as sea marks to aid pilotage by marking maritime access channels. Report No................

Sector:

Transport & Infrastructure

Highlights and Summary of Recommendations

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HIGHLIGHTS AND SUMMARY OF RECOMMENDATIONS Marine Operations • Lack of navigable depth was the biggest challenge faced by major ports in India as reported drafts did not provide adequate assurance to visiting vessels. As the issue was not...

Executive Summary

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EXECUTIVE SUMMARY There are 11 major ports in India governed by the Major Port Trusts Act, 1963, which serve as the primary conduit for India's international trade, by handling three-fourths of the nation's maritime cargo. These ports function as...

Chapter 5 - Performance Indicators

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Report No. 3 of2009-10 5 Performance indicators 5.1 Performance Indicators of Ports Operational efficiency at ports is determined primarily by the following four efficiency parameters: Output per ship berthday: The average output of a ship at a...

Chapter 1 - Introduction

_{(PDF 2.62 MB)}

Largest budgetary support. Inland waterway connectivity, is holder of property (753 ha) in Mumbai. underutilised. Huge immediate hinterland. Primarily suffers from depth limitations and outdated equipment. Paradip port (PPT): Handles dry bulk (94%) like Jawaharlal Nehru port (JNPT): coal, iron...............

Chapter 2 - Major Operations

_{(PDF 1.15 MB)}

sTotal time spent by a ship since its entry till its departure, i.e the time taken by a vessel moving from anchorage to berth and returning to anchorage after completing cargo handling operations, floating devices used as sea marks to aid pilotage by marking maritime access channels. 7 Report No................

Chapter 3 - Handling Operations

_{(PDF 1.61 MB)}

that reduction of hire charges below the ceiling rate approved by the Tariff Authority for Major Ports (TAMP) would have only drastically reduced the return on investment (ROI) made on acquisition of the cranes without improving the level of utilisation. The reply was not tenable as the ROI had...............

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21 June 2013

Compliance Performance

Andhra Pradesh

Report No. 2 of 2013 - Performance and Compliance Audit on Public sector of Government of Andhra Pradesh

In addition, APSFC can also apply to the concerned District Judge for an order of sale of property, for enforcing the liabil ity of any surety, for transferring the management of the concern etc. APSFC can also recover loans from defaulting concer ns as arrears of land revenue under...............

Sector:

Industry and Commerce

Chapter 2 - Performance Audit Relating to Statutory Corporation

_{(PDF 0.24 MB)}

In addition, APSFC can also apply to the concerned District Judge for an order of sale of property, for enforcing the liability of any surety, for transferring the management of the concern etc. APSFC can also recover loans from defaulting concerns as arrears of land revenue under...............

Chapter 3 - Thematic Audit

_{(PDF 0.33 MB)}

payment for the consultant were 45 AL Futtaim Pvt Co LLC, A1 Hamra Real Estates, DLF Ltd., Elixir Conbuild Pvt Ltd., Emaar Properties PJSC, ETA Star Property Developers, Ferani Hotel Pvt Ltd., Gem Infra Pvt Ltd., GVK Power& Infra Ltd., Jai Prakash Associates Ltd., L&T Urban Infra Ltd., Lanco...............

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21 June 2013

Compliance Performance

Andhra Pradesh

Report No. 4 of 2013 - Report of the Comptroller and Auditor General of India on General & Social Sector for the year ended March 2012; Government of Andhra Pradesh

Response and Fire Services Department has been identified as a multi hazard first responder and entrusted with the task of safeguarding life and property during fire, floods, cyclones, earthquakes, etc. The Department is responsible for preventing and combating contingencies arising out of...............

Sector:

Social Welfare |

Education, Health & Family Welfare |

Social Infrastructure

Chapter 3 - Performance Audit of Scholarship schemes for SC, ST, BC and Minority students

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Chapter-3 Performance Audit of Scholarship schemes for SC, ST, BC and Minority students Social, Tribal, Backward Classes and Minorities Welfare Departments Pages 43 - 74 Chapter 3 - Scholarship schemes for SC, ST, BC and Minority students 3.1...

Chapter 4 - Performance Audit of Implementation of Jawaharlal Nehru National Urban Renewal Mission (JNNURM)

_{(PDF 2.1 MB)}

Status of implementation E-Governance set The modules for major service delivery items relating to registration of up births and deaths, payment of property tax and other service taxes have been developed, facilitating public to access through outsourced agencies like e-Seva centres. Shift to...............

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21 June 2013

Performance

Andhra Pradesh

Report No. 1 of 2013 - Performance Audit on Revenue sector of Government of Andhra Pradesh

Land revenue 144.39 130.35 221.56 170.74 140.56 (-) 17.68 10. Taxes on immovable property other than agricultural land 90.25 80.05 62.49 107.00 157.45 (+) 47.15 Total 28,794.05 33,358.29 35,176.68 45,139.55 53,283.41 (+) 18.04 (Source: Statement 11 of the Finance Accounts for A ndhra Pradesh...............

Sector:

Taxes and Duties

Chapter 5 - Stamp Duty and Registration Fees

_{(PDF 0.18 MB)}

Pradesh Tourism Section 17 (1) (d) of the Registration Act, Development Corporation 1908, stipulates that all leases of Limited (five cases), and immovable property are to be registered five other lessors1 that 18 compulsorily with effect from 1 April license agreements/ 1999. Stamp duty on...............

Chapter 2 - Sales TAX/VAT

_{(PDF 0.63 MB)}

There are 25 Large Tax Payers Units (LTUs) and 193 circles in the State. The internal audit of returns is conducted during the first quarter of the financial year and gets extended upto September. Each LTU/circle is audited by audit teams consisting of five members headed by either CTOs or...............

Chapter 4 - Taxes on Vehicles

_{(PDF 0.16 MB)}

CHAPTER IV TAXES ON VEHICLES CHAPTER IV TAXES ON VEHICLES EXECUTIVE SUMMARY Increase in tax In 2011-12, the collection of taxes from motor collection vehicles increased by 13.69 per cent over the previous year. Very low recovery by During the...

Chapter 7 - Revenue Department

_{(PDF 1.16 MB)}

or grave occurrences, arising either from natural or man-made causes, which result in substantial loss of life, human suffering, and/or damage to property/environment and whose nature or magnitude exceeds the coping capacity of the community of the affected area. Disaster management has moved...............

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Andhra Pradesh

Andhra Pradesh

Andhra Pradesh