Audit Reports

24 March 2021

Compliance

Report No. 17 of 2020 - Compliance Audit on Union Government Department of Revenue Customs

Authorised Economic Operator ANF Aayat Niryat Form AO Assessing Officer APRs Annual Performance Reports BCD Basic Customs Duty BE Bill of Entry BE Budget Estimates BRC Bank Realisation Certificate CBDT Central Board of Direct Taxes CBIC Central Board of Indirect Taxes and Customs CEIB Central............

Sector:

Taxes and Duties

Chapter 4 Non-compliance to provisions of Customs Act, Customs Tariff Act and Tariff Notifications

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Report No. 17 of 2020 – Union Government (Indirect Taxes–Customs) 57 Report No. of 2020 – Union Government (Indirect Taxes – Customs) 57 CHAPTER IV Non- compliance to provisions of Customs Act, Customs Tariff Act and Tariff Notifications 4.1 ...

Chapter 3 Subject Specific Compliance Audit on Show Cause Notices and Adjudication process

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Report No. 17 of 2020 – Union Government (Indirect Taxes–Customs) 19 Report No. of 2020 – Union Government (Indirect Taxes – Customs) 19 CHAPTER III Subject Specific Compliance Audit on Show Cause Notices and Adjudication process 3.1...

Annexure

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ANNEXURE Report No. 17 of 2020 – Union Government (Indirect Taxes–Customs) 97 Report No. of 2020 – Union Government (Indirect Taxes – Customs) 99 ANNEXURE: 1 Fact Sheet on Special Economic Zones (Refer paragraph 1.9) As on 1 April 2019...

Chapter 5 Non-compliance to provisions of various Export Promotion Schemes of Foreign Trade Policy

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Report No. 17 of 2020 – Union Government (Indirect Taxes–Customs) 85 Report No. of 2020 – Union Government (Indirect Taxes – Customs) 85 CHAPTER V Non- Compliance to provisions of various Export Promotion Schemes of Foreign Trade Policy 5.1...

Glossary of terms and abbreviations

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Authorised Economic Operator ANF Aayat Niryat Form AO Assessing Officer APRs Annual Performance Reports BCD Basic Customs Duty BE Bill of Entry BE Budget Estimates BRC Bank Realisation Certificate CBDT Central Board of Direct Taxes CBIC Central Board of Indirect Taxes and Customs CEIB Central............

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23 March 2021

Compliance Performance

Bihar

Report No. 1 of the year 2020 of the Comptroller and Auditor General of India on General, Social and Economic Sectors for the year ended 31 March 2018 (Govt. of Bihar)

During 2017-18, against the total budget of `1,87,344.00 crore, the State incurred total expenditure of `1,40,947.00 crore. Out of this, total expenditure of `1,28,832.88 crore against the budget of `1,83,723.78 crore pertained to 39 departments under General, Social and Economic sectors. 1.3............

Sector:

Local Bodies |

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 |

Information and Communication |

Power & Energy |

Transport & Infrastructure

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06 March 2021

Performance

Uttarakhand

Performance Audit Report on District Hospital Outcomes (Government of Uttarakhand) for the year 2014- 2019

of the Report 5 1.3 Policy framework for healthcare services 5 1.3.1 Standards/norms for various inputs 5 1.4 Funding for Hospitals 6 1.4.1 State budget 6 1.4.2 Release and utilisation of funds by the test checked hospitals 7 1.4.3 Funds under NHM 7 1.4.4 Release and utilisation of funds by............

Sector:

Education, Health & Family Welfare

Chapter 6 Infection Control

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Chapter-6 Infection Control 69 Infection Control Management Health care associated infections are major burdens for patients, society and health care management. An infection control program is conside red efficient which, when used appropriately,...

Glossary of Abbreviations

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Glossary of Abbreviations 103 GLOSSARY OF ABBREVIATIONS Abbreviation Expanded Form AERB Atomic Energy Regulatory Board AC Air Conditioner AHU Air Handling Unit AIDS Acquired Immune Deficiency Syndrome ALoS Average Length of Stay ALS Advance Life...

Executive Summary

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Executive Summary xi Executive Summary About this Report As per the NITI Aayog’s report (HEALTHY STATES, PROGRESSIVE INDIA; June 2019), the State of Uttarakhand ranks 17 th among 21 larger States in Health Index with only Madhya Pradesh, Odisha,...

Index

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of the Report 5 1.3 Policy framework for healthcare services 5 1.3.1 Standards/norms for various inputs 5 1.4 Funding for Hospitals 6 1.4.1 State budget 6 1.4.2 Release and utilisation of funds by the test checked hospitals 7 1.4.3 Funds under NHM 7 1.4.4 Release and utilisation of funds by............

Chapter 4 In Patient Services

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Chapter -4 In-Patient Services 25 In-Patient Department (IPD) refers to the areas of the hospital where patients are accommodated after being admitted, based on doctor’ s/specialist’s assessment, from the Out-Patient Departments, Emergency...

Chapter 5 Maternity Services

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Chapter -5 Maternity Services 51 Maternal Mortality Rate (MMR), Neonatal Mortality Rate (NMR), Infant Mortality Rate (IMR) and Under 5 Mortality Rate (U5MR) are signifi cant indicators of the quality of maternity services available. According to the ...

Chapter 7 Drug Management

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Chapter-7 Drug Management 83 Accessibility, availability and affordability of good quality and safe drugs with minimum out of pocket expenditure by patients are the key f unctions of a good public health system. Audit observations on various...

Chapter 9 Recommendations

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Chapter -9 Recommendations 97 District hospitals are an essential component of the district health system and functions as a secondary level of health care which provides curative, preventive and promotive healthcare services to the people in the...

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25 February 2021

Financial

Mizoram

Report No.1 of 2020 State Finances Audit Report of the Comptroller and Auditor General of India for the year ended 31 March 2019

Title Page Preface v Executive Summary vii CHAPTER-I Finances of the State 1.1 Profile of the State 1 1.2 Basis for State Finances Audit Report 1 1.3 Budgetary Processes 2 1.4 Structure of Government Accounts 3 1.5 Gross State Domestic Product 4 1.6 Fiscal Correction Path 6 1.7 Trends in key............

Sector:

Finance

Chapter 1

_{(PDF 3.94 MB)}

Other sources include the following: • Budget of the State for the year 2018-19 forms an important source of data – both for assessing the fiscal parameters and allocative priorities vis-à-vis projections, as well as for evaluating the effectiveness of its implementation and compliance............

Appendices

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State Plan Schemes B. VI Direct transfer of Central Scheme funds to implementing agencies in the \ State (Funds routed outside State Budget) (Unaudited figures) VII Acceptance and Reconciliation of Balances (As depicted in Statements 18 and 21) Appendices 79 Page State Finances Audit Report............

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03 March 2021

Financial

Arunachal Pradesh

C & AG's State Finances Audit Report for the year ended 31 March 2019

v Executive Summary vii CHAPTER I – FINANCES OF THE STATE Profile of the State 1.1 1 Basis and approach for State Finances Audit Report 1.2 1 Budgetary Processes 1.3 2 Structure of Government Accounts 1.4 3 Gross State Domestic Product 1.5 4 Fiscal Correction Path 1.6 7 Trends in Key............

Sector:

Finance

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30 August 2019

Compliance

Tripura

Report No.1 of 2019 - State Finances, Government of Tripura

THE STATE GOVERNMENT Profile of State 1 Introduction 1.1 1 Summary of Fiscal Transactions in 2017-18 1.1.1 2 Review of the Fiscal Situation 1.1.2 3 Budget Estimates and Actuals 1.1.3 3 Gender Budget 1.1.4 5 Resources of the State 1.2 6 Resources of the State as per the Annual Finance Accounts............

Sector:

Finance

Chapter 1

_{(PDF 0.86 MB)}

by 14.19 per cent Disbursement of Public Account decreased by 6.77 per cent 1.1.2 Review of the Fiscal Situation Tripura Fiscal Responsibility and Budget Management Act, 2005 As per recommendations of the Finance Commission (FC), the State Government had introduced the Tripura Fiscal............

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05 March 2021

Financial

Punjab

Report No. 1 of 2020 - State Finances, Government of Punjab

1.9 38 Debt management 1.10 43 Fiscal imbalances 1.11 52 Salient features 1.12 56 Conclusions 1.13 56 CHAPTER II: FINANCIAL MANAGEMENT AND BUDGETARY CONTROL Introduction 2.1 57 Summary of the Appropriation Accounts 2.2 58 Financial accountability and budget management 2.3 60............

Sector:

Finance

Appendices

_{(PDF 0.54 MB)}

Source: Finance Accounts State Finances Audit Report for the year ended 31 March 2019 88 Appendix 1.4 (Referred to in paragraph 1.1.7, page 8) Budget estimates vis-à-vis actuals for the year 2018-19 (` `` ` in crore) Actuals Budget Estimates Difference Percentage Increase (+)/ Decrease(-)............

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30 August 2019

Compliance

Tripura

Report No.2 of 2019 - Government of Tripura on Economic, Revenue and General Sectors for the year 2017-18

Mission (NFSM) scheme, bottom up approach in planning was complete ly missing in the annual action plans prepared by the Mission Director, NFSM. Budge tary as well as financial controls were found to be unsatisfactory as instanc es of persistent savings in every year, retention of huge cash............

Sector:

Finance

Chapter 2

_{(PDF 1.39 MB)}

The names of the State Government departments and t he break-up of the total budget allocation and expenditure of the State Government under Economic Sector during the year 2017-18 are given in Table 1.1.1. Table 1.1.1: Details of allocation and expenditure under Economic Sector ( ` `` ` in............

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09 February 2021

Compliance

Report No.18 of 2020 - Union Government (Commercial) for the year ended 31 March 2019, on Compliance Audit Observation

revised Business Requirement Document (BRD) is being prepared for simultaneous i mplementation of MSE and Make in India (erstwhile PMA) based on the latest policies in consultation with the controlling ministries i.e. MSME Ministry and DPIIT and also as sured that sorting feature is being............

Sector:

Finance |

Industry and Commerce |

Power & Energy |

Transport & Infrastructure

Chapter 2 Ministry of Civil Aviation

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Report No. 18 of 2020 3 CHAPTER II: MINISTRY OF CIVIL AVIATION Airports Authority of India 2.1 Payment of Performance Related Pay due to non-a dherence of conditions of ‘Bell Curve Approach’ Due to non-adherence to the conditions of ‘Bell Cur...

Chapter 13 Ministry of Steel

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Report No. 18 of 2020 191 CHAPTER XIII: MINISTRY OF STEEL MECON Limited 13.1 Loss due to termination of contract and encash ment of BG by the client Delay in commencement of work by MECON Limited and inability to ensure submission of Bank Guarantee...

Index

_{(PDF 0.06 MB)}

i CHAPTER/ PARAGRAPH SUBJECT CPSE PAGE NO. PREFACE v EXECUTIVE SUMMARY vii Chapter I MINISTRY OF CHEMICALS AND FERTILIZERS 1.1 Non-Compliance of DPE Guidelines on payment of Performance Related Pay Rashtriya Chemicals and Fertilizers Limited 1...

Executive Summary

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Report No. 18 of 2020 vii I Introduction 1. This Report includes important audit findings noti ced as a result of test check of accounts and records of Central Government Companie s and Corporations conducted by the officers of the Comptroller and...

Appendices and Annexures

_{(PDF 0.92 MB)}

18 of 2020 336 12 McLellan- Budhaburu Iron Ore 823.62 930.07 08.12.1945 08.11.2024 NA 23.03.2011 Not Working 13 Ankua Iron Ore 67.18 NA 14.06.1982 08.06.2031 NA NA Not Working 14 Tati Buru Iron Ore 38.85 NA 01.09.1949 23.08.2028 NA NA Not Working 15 KIOM/ MIOM Lease-1 Iron Ore 1936.04 39.34............

Chapter 5 Ministry of Finance (Department of Financial Services)

_{(PDF 0.84 MB)}

Also, Company did not obtain debto r’s latest audited financials (FY 2015-16 and 2016-17) and status of filing of sa me with Registrar of Companies (ROC) before disbursement as strictly advised by its risk department. Reassignment of invoices was intended towards ever greening of the sales............

Chapter 14 Recoveries and Corrections/Rectifications By CPSEs At The Instance Of Audit

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Report No. 18 of 2020 251 CHAPTER XIV- RECOVERIES AND CORRECTIONS/ RECTIFICATIONS BY CPSEs AT THE INSTANCE OF AUDIT Air India Limited, Northern Coalfields Limited, Nat ional Highways Authority of India, Oil & Natural Gas Corporation Limited, Madras...

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09 February 2021

Compliance

Report No.7 of 2020 - General Purpose Financial Reports of Central Public Sector Enterprises, Union Government (Commercial)

[Para 4.5.1.4] 11 CPSEs did not have an annual CSR Plan for the ye ar 2018-19. One CPSE, NFDC, got the annual budget for CSR approved only i n July 2019. [Para 4.5.1.5] There was under-allocation of funds towards CSR by four CPSEs viz. HUDCO, NSL, NEEPCO & PHL. [Para 4.5.2.1] Report............

Sector:

Finance |

Industry and Commerce |

Power & Energy |

Transport & Infrastructure

Appendices

_{(PDF 1.88 MB)}

4.5.2.3) List of CPSEs who had shortfall of CSR spent Sl. No. Name of the CPSEs 2% to be spent (` `` ` in lakh) Actual spent from current year budget (` `` ` in lakh) Shortfall in amount (` `` ` in lakh) Shortfall (in percentage) 1 Artificial Limbs Manufacturing Corporation of India 101.82 0............

Chapter 2 Oversight Role of CAG

_{(PDF 0.62 MB)}

Report No. 7 of 2020 34 Oversight Role of CAG CHAPTER II 2.1 Audit of Public Sector Enterprises CAG appoints the statutory auditors of a Government Company and Government Controlled Other Company under Section 139 (5) and (7) of the Companies Act,...

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