Audit Reports

24 March 2011

Performance

Report No. 27 of 2010-11 – Performance Audit of Steel Authority of India Limited and Rashtriya Ispat Nigam Limited on Corporate Social Responsibility

to social development through community welfare programmes, medical camps, vocational training, sports facilities, medical facilities, free education in the company's schools to the steel township and neighbourhood children. SAIL adopted 79 villages in eight states for comprehensive...

Sector:

Industry and Commerce

Chapter 6 - Social Development of PA Report No. 27 of 2010-11

_{(PDF 0.53 MB)}

been contributing to social development by community welfare programme, medical camps, vocational training, sports facility, medical facilities, free education in the company's schools to the steel township and neighborhood children, provided access to 73.31 lakh people across 435 villages by...

Chapter 2 – Audit Approach of PA REport No. 27 of 2010-11

_{(PDF 0.83 MB)}

been able to fulfill their social responsibility in an effective and efficient manner towards peripheral development such as medical & health care, education, livelihood generation, infrastructure development and rehabilitations resettlement. Audit criteria The following audit criteria were used...

Chapter 3 – CSR Policy Framework of PA Report No. 27 of 2010-11

_{(PDF 0.08 MB)}

as it does not address the following key issues: Theareasto becovered undertheCSR The scope of the CSR activities, e.g., Environment, Safety, Education, Peripheral Development etc. Detailed methodology for conducting CSR activities The budget/source of funds for CSR activities The...

Executive Summary of PA Report No. Executive Summary of Report No. 27 of 2010-11

_{(PDF 0.72 MB)}

to social development through community welfare programmes, medical camps, vocational training, sports facilities, medical facilities, free education in the company's schools to the steel township and neighbourhood children. SAIL adopted 79 villages in eight states for comprehensive...

Chapter 7 - Conclusion and Recommendation of PA Report No. 27 of 2010-11

_{(PDF 0.42 MB)}

social responsibilities, SAIL and RINL were contributing to social development by various community welfare programme, medical facilities, free education, adopting villages for development as model steel villages etc. Though SAIL was providing sufficient funds and was having proper...

Download Full Report _{(PDF 1.38 MB)}

08 September 2011

Performance

Report No. 19 of 2011 – Performance Audit of Hydrocarbon Production Sharing Contracts of Union Government, Ministry of Petroleum and Natural Gas

Private sector participation in hydrocarbon Exploration and Production (E&P) in India dates back to the Government of India (Gol) decision of 1991 to invite foreign and domestic private sector companies to participate in the development of oil...

Sector:

Power & Energy

Chapter 6 - Findings in respect of Panna-Mukta and Mid & South Tapti Fields

_{(PDF 9.24 MB)}

Further, oil industry development cess, depreciation expense, income tax, surcharge thereon, education cess and profit petroleum were not to be allowed as post wellhead costs. This undue delay in deciding the components of post wellhead cost to calculate the wellhead value allowed...

Download Full Report _{(PDF 89.19 MB)}

18 March 2011

Performance

Report No. 31 of 2010 - Performance Audit of Civil on Member of Parliament Local area Development Scheme

The Member of Parliament Local Area Development Scheme (MPLADS) was introduced on 23 December 1993 to enable Members of Parliament (MPs) to identify small works of capital nature to meet local needs in their constituencies. The MPLADS is a Plan...

Sector:

Social Infrastructure

Annexures

_{(PDF 8.27 MB)}

7. Assets to be named after any person. 8. Purchase of all movable items except vehicles, earth movers, and equipments meant for hospital, educational, sports, drinking water and sanitation purposes belonging to Central, State, UT and Local Self Governments. (This will be subject to 10% of...

Chapter 4 of Report No. 31 of 2010 - Performance Audit of Civil on Member of Parliament Local area Development Scheme

_{(PDF 2.64 MB)}

In case of recommendations for sanctioning funds for development of educational institutions, clubs, NGOs etc, the respective organizations being user agencies were also identified as IA by the MPs related to above five districts. Manipur-100 per cent, Mizoram-100 per cent, Himachal...

Chapter 7 - Monitoring and Controls

_{(PDF 2.14 MB)}

The guidelines include the development of areas inhabited by Scheduled Castes and Scheduled Tribes; special provisions for natural calamities, education and cultural development. Further, the release and management procedure of MPLADS funds was streamlined and for monitoring of MPLADS works...

Abberivation

_{(PDF 0.17 MB)}

cum Cubic metre D and N Haveli Dadra and Nagar Haveli DA District Authority DC Deputy Collector DDO Drawing and Disbursing Officer DEd Diploma in Education Distt. District DM District Magistrate DPO District Planning Officer DRDA District Rural Development Authority GCI Sheets Galvanised...

Download Full Report _{(PDF 19.25 MB)}

10 December 2010

Performance

Report No. 20 of 2010 - Performance Audit of Civil on Autonomous Bodies

It aims to establish uniform standards of medical education and recognition of medical qualifications granted by universities/medical institutions in India and abroad.Performance audit of the Council revealed instances of Min istry having granted permissions for establishment of new medical...

Sector:

General Sector Ministries and Constitutional Bodies

Chapter 1 – Executive Medical Council of India (Ministry of Health & Family walfare)

_{(PDF 9.25 MB)}

(Paragraph 1.3.1.1) V Despite non-adherence to required minimum standards of medical education, permission was granted for (i) renewal of permission for yearly admissions to 11 medical colleges (ii) starting of post graduate course in two medical colleges and (iii) increase of seats in three...

Chapter 2 - Functioning of Council for advancement of people's action and Rural Technology (Ministry of Rural Development)

_{(PDF 9.26 MB)}

Details of the results of the field visit with the supporting photographs are summarised below: Box 4- Instances of good execution Centre for Education Empowerment and Rehabilitation Action, Bhubaneswar, Orissa had an ongoing training programme in die tribal area of Khurda district of...

Executive Summary

_{(PDF 9.24 MB)}

It aims to establish uniform standards of medical education and recognition of medical qualifications granted by universities/medical institutions in India and abroad. Performance audit of the Council revealed instances of Ministry having granted permissions for establishment of new medical...

Download Full Report _{(PDF 9.11 MB)}

18 July 2014

Compliance

Report No. 10 of 2014 - Compliance Audit on Direct Taxes Union Government, Department of Revenue

This Report discusses trends, composition and systemic issues in direct taxes using data from Finance Accounts, departmental accounts, departmental MIS and findings of compliance audit.Gross tax receipts (GTR) of Union Government in FY 2012-13 was...

Sector:

Taxes and Duties

Appendices

_{(PDF 16.42 MB)}

b) For the assessment year 2010 11 to 2012 13: Nil. C. Education cess: Two per cent of income-tax and surcharge for the assessment years 2008-09 to 2012-13. D. Secondary and higher education cess : One per cent of income-tax and surcharge for the assessment years 2008-09 to 2012-13. E....

Download Full Report _{(PDF 41.29 MB)}

07 May 2010

Performance

Report No. 5 of 2010 - Performance Audit of Non Lapsable Central Pool of Resources Scheme of Union Government, Ministry of Development of North Eastern Region

The scheme of Non lapsable Central Pool of Resources (NLCPR) was started by the Central Government in 1998-99 to ensure speedy development of infrastructure in North East region by providing funding for specific projects identified by the State...

Sector:

Local Bodies

Chapter 3 - Planning and execution

_{(PDF 3.8 MB)}

Total 91 36 55 12 Report No. 5 of 2010-11 3.2.2 Sector wise analysis of project implementation of reviewed projects 3.2.2.1 Education Sector A major project being executed under NLCPR in the Education sector is the Sarva Shiksha Abhiyan (SSA), which is a Central scheme implemented by Ministry of...

Annexures

_{(PDF 6.25 MB)}

No. Name of the Project Date of Approved Cost Status' Approval (Rupees in crore) Arunachal Pradesh Education Sector 1 Construction of 200 seated Girls Hostel at J.N. 18/10/2005 5.15 Incomplete College, Pasighat 2 Sarva Shikslia Abhiyan 2006-07 26/09/2006 14.29 Incomplete Roads and Bridges sector...

Chapter 1 - NLCPR Scheme - An Overview

_{(PDF 0.68 MB)}

respect of Basic Minimum Services and to assess the gaps in different sectors of infrastructure, especially in power, communication, railways, roads, education and agriculture in the NE States. The Commission estimated a requirement of Rs. 9396 crore for covering the backlog in Basic Minimum...

Chapter 2 - Audit Approach

_{(PDF 0.28 MB)}

These projects were related to Roads and Bridges, Power, Health, Education, Flood control and Irrigation, Water Supply and Sanitation, Agriculture and allied activities which are directly related to the improvement of basic infrastructural facilities in the region. Out of 527 projects approved...

Download Full Report _{(PDF 16.78 MB)}

06 September 2011

Performance

Report No. 13 of 2011 – Performance Audit of National Institutes of Technology of Union Government, Ministry of Human Resource Development

of 2011-12 v Performance audit of National Institutes of Technology There were 20 Regional Engineering Colleges in India for disseminating technical education established between 1956 and 1987 (except REC Patna which was established in 1886). With a view to provide advancement of learning,...

Sector:

Education, Health & Family Welfare

Introduction

_{(PDF 0.52 MB)}

of learning and dissemination of knowledge and to provide for instructions and research in branches of engineering, technology, management, education, sciences, the Government of India (GOI) upgraded (2002-2006) 20 existing Regional Engineering Colleges (RECs) m the country to be...

Executive Summary

_{(PDF 0.17 MB)}

audit of National Institutes of Technology Executive Summary There were 20 Regional Engineering Colleges in India for disseminating technical education established between 1956 and 1987 (except REC Patna which was established in 1886). With a view to provide advancement of learning,...

Download Full Report _{(PDF 0.67 MB)}

03 August 2010

Performance

Report No. 3 of 2010 - Performance Audit of National Library, Union Government, Ministry of Culture

The National Library of India aims at preserving the cultural heritage of India through acquisition and conservation of all significant material produced and printed in India also foreign material required by the country. The library also renders...

Sector:

General Sector Ministries and Constitutional Bodies

Chapter 1 - Activities of the National Library, India (Ministry of Culture

_{(PDF 9.39 MB)}

Library launched its Archival Sound Recordings Project (ASR) with an aim to become a major new online resource available free to everyone in Higher Education and Further Education, providing easy access to thousands of hours of rare and historic sound recordings. As a matter of policy the...

Download Full Report _{(PDF 24.24 MB)}

20 December 2011

Performance

Report No. 25 of 2011 - Performance Audit of Central Excise and Service Tax Union Government, Department of -Indirect Taxes (Working of Commissionerates, Divisions and Ranges)

¾ Cross linking of details of service tax returns in respect of commercial coaching & education institutions for the year 2007-08 & 2008-09 with details in Income Tax department. ¾ Cases of service tax on coaching and training institutes reviewed. These efforts were in line with the...

Sector:

Taxes and Duties

Chapter 4 - Scrutiny of returns

_{(PDF 0.18 MB)}

incorrect availing of input service credit, non-payment of interest on reversal of cenvat credit, incorrect accounting of secondary and higher education cess etc. Some illustrative cases are given below: 4.4.1 M/s Morarjee Textiles Ltd, Butibori under Nagpur Commissionerate was engaged in...

Glossary of terms and abbreviations

_{(PDF 0.02 MB)}

duty DC Deputy Commissioner DGST Director General of Service Tax DR Draft Report EASIEST Electronic Accounting System in Excise and Service Tax EC Education cess E-MAIL Electronic mail ETS Education testing service GTA Goods Transport Agency IAP Internal audit party IAR Internal audit report JC...

Chapter 2 - Broadening of tax base

_{(PDF 0.09 MB)}

Cross linking of details of service tax returns in respect of commercial coaching & education institutions for the year 2007-08 & 2008-09 with details in Income Tax department. Cases of service tax on coaching and training institutes reviewed. These efforts were in line with the...

Download Full Report _{(PDF 0.74 MB)}

23 August 2011

Performance

Report No. 15 of 2011 - Performance Audit of Service Tax on Banking and other Financial Services and Duty Drawback Scheme Union Government, Department of -Indirect Taxes

This section contains a performance audit of Service Tax on 'Banking and other Financial Services'. We conducted a performance audit to evaluate the adequacy of provisions of the Finance Act, 1994, Service Tax Rules and related instructions in...

Sector:

Taxes and Duties

Section – 1 Service Tax

_{(PDF 8.11 MB)}

received lease rent amounting to 3.26 crore during the year 2006-07 to 2008- 09 but did not pay applicable service tax of 39.88 lakh including education cess. This was recoverable with interest of? 11.95 lakh and penalty. The audit observation was pointed out in December 2009. The reply of...

Download Full Report _{(PDF 20.84 MB)}

Filter