MENU
About Us
About Us
Our Mandate
Disclosure
Our Offices
State Level Offices
Central Audit Offices
Training Institutes
Audit Reports
Accounts
Resources
Contact Us
Working with Us
Contact Us
Media Centre
Others
CoRE
International Relations
Grievances
Employee Corner

Audit Reports

Reports older than 2009

Filter

filter

Page 153 of 154, showing 10 records out of 1,538 total

18 February 2014
Performance
Report No. 28 of 2013 - Performance Audit on Administration of Penalty and Prosecution of Union Government, Department of Revenue - Direct Taxes

The Income Tax Act, 1961 (Act) proposes imposition of penalty on an assessee, if the Assessing Officer (AO)/Commissioner of Income Tax-Appeals/Commissioner of Income Tax (CIT) is satisfied that there has been non-compliance with or violation of law...

Sector:
Taxes and Duties
Annexures
(PDF 3.7 MB)

276 Fraudulent removal, concealment, transfer or delivery of Up to two years & fine any property to thwart tax recovery. 276A Failure to comply with provisions of 278(1) & 278(3). Up to two years 8i fine 276B Failure to pay tax to the credit of the Central Government Three Months & fine (TDS) or...............

Download Full Report (PDF 90.18 MB)
07 May 2013
Performance
Report No. 7 of 2013 - Performance Audit of Storage Management and Movement of Food Grains in Food Coporation of India, Union Government, Ministry of Consumer Affairs, Food and Public Distribution

Procurement of food grains increased from 343 lakh metric tonne (LMT) to 634 LMT during the period 2006-07 to 2011-12. As a result, stock of food grains in the Central Pool also went up from 259 LMT on 1 June 2007 to 824 LMT on 1 June 2012. Such a...

Sector:
Social Welfare
Chapter 1 - Introduction
(PDF 0.27 MB)

Report No. 7 of 2013 Chapter -1 Introduction Functions and objectives of FCI The Food Corporation of India (FCI) was incorporated under the Food Corporation Act, 1964 with the function of undertaking purchase, storage, movement, transportation,...

Chapter 2 - Operational Framework of Food grains Management
(PDF 0.57 MB)

Report No. 7 of 2013 Chapter - II Operational Framework of Food grains Management FC-I is the main agency entrusted with storage management and movement of food grains from procuring and surplus states to deficit and consuming states for ultimate...

Download Full Report (PDF 9.15 MB)
30 April 2013
Performance
Report No. 4 of 2013 - Performance Audit of Strengthening the Tax base through use of Information-Union Government, Department of Revenue - Direct Taxes

'pieces of information' arising from different sources to strengthen the tax database, in addition to the information available in the income tax returns/provided by the assessee during assessment. Central Information Branch (CIB) of ITD collects, uploads information to the ITD Systems and...............

Sector:
Taxes and Duties
Chapter 3 - Utilization of Information
(PDF 6 MB)

ITD selected it under CASS for scrutiny on the basis of AIR information of sale of immovable property for 5.65 crore. AO issued statutory notice under section 143(2) on 26 August 2011. AO dropped the proceedings on 28 December 2012 despite CIT’s order dated 23 December 2012 for...............

Chapter 2 - Collection,Collation and Dissemination of Information
(PDF 7.72 MB)

issue of bonds/debentures, Company receiving Tone lakh or more against issue of shares, Registrars/sub-registrars in respect of sale/purchase of immovable property exceeding 30 lakh and RBI for issue of bonds exceeding? five lakh or more. CIB Module of ITD Systems 2.8 CIB module of ITD...............

Download Full Report (PDF 20.05 MB)
23 April 2013
Performance
Report No. 6 of 2013 - Performance Audit of Mahatma Gandhi National Rural Employment Guarantee Scheme of Union Government, Ministry of Rural Development

In Amritsar district, it was observed that interest of ` 0.02 crore earned by Line department on the MGNREGS funds was not returned by the Line department to ADC (D). In Barnala district, interest earned on MGNREGS funds was not accounted for in Cash Book. 5. Uttar Pradesh Line department...............

Sector:
Agriculture and Rural Development
Executive Summary
(PDF 0.08 MB)

Executive Summary The Mahatma Gandhi National Rural Employment Guarantee Act, (MGNREGA) was enacted with the objective of enhancing livelihood security in rural areas by providing at least 100 days of guaranteed wage employment in a financial year, ...

Chapter 7 - Employment Generation and Payment of Wages
(PDF 0.65 MB)

Chapter Employment Generation and 7 Payment of Wages 7.1 Introduction The primary purpose for enacting MGNREGA was to ensure livelihood security for all rural households. The Act guarantees 100 days of employment to every household whose adult...

Download Full Report (PDF 13.71 MB)
18 February 2014
Performance
Report No. 31 of 2013 - Performance Audit of Planning and Management of Refits of Indian Naval Ships of Union Government, Defence Services Navy

NSRY, Kochi stated (June 2012) that the Statement of Case (SOC) was returned by IHQ MOD (Navy) in August 2011 with the direction to submit a consolidated SOC to address all pending issues. NSRY, Kochi added that while CSL had claimed a balance of ` 18.31 crore towards additional growth of work,...............

Sector:
Defence and National Security
Executive Summary
(PDF 2.91 MB)

Performance Audit of Planning and Management of Refits of Indian Naval Ships Executive Summary Background As a major maritime nation, India’s vital economic and security interest are linked to the seas. It is, therefore, essential to maintain...

Chapter 1 - Introduction
(PDF 0.2 MB)

CHAPTER-1 Introduction 1.1 Background The primary mission of the Navy is to further the national interest, deter threats and to provide an effective military response. In order to ensure these objectives, Indian Navy maintains a fleet of ships of...

Chapter 3 - Mid Life Update of Ships
(PDF 0.32 MB)

It was further stated that no consolidated report / return had been submitted by any Naval unit on MLU projects, as no need was felt for the same, and that all payments had been made through CD As. The reply is however not acceptable as delegation of powers does not dilute the need for a...............

Download Full Report (PDF 7.35 MB)
08 April 2011
Compliance Performance
Himachal Pradesh
Report No. 2 of 2010 - Performance and Financial Audit on Civil of Government of Himachal Pradesh

rain damages and damages caused due to construction of a road was submitted (March 2008) to the Superintending Engineer, Reckong Peo for approval but returned by him in the same month as un-approved without recording any reason. Thereafter, the division had neither taken up the matter with the...............

Sector:
Agriculture and Rural Development |
Education, Health & Family Welfare |
Social Infrastructure
Preface
(PDF 24.72 MB)

rain damages and damages caused due to construction of a road was submitted (March 2008) to the Superintending Engineer, Reckong Peo for approval but returned by him in the same month as un-approved without recording any reason. Thereafter, the division had neither taken up the matter with the...............

Chapter 1 - Performance Review
(PDF 2.3 MB)

CHAPTER-I PERFORMANCE REVIEWS Public Works Department 1.1 Upgradation and improvement of State Highways and Major District Roads Improvement/upgradation and periodic maintenance of State Highways and Major District Roads is essential to provide...

Download Full Report (PDF 24.42 MB)
29 March 2011
Financial Performance
Mizoram
Report No. 2 of 2010 - Performance and Financial Audit on Civil of Government of Mizoram

The House Pass holder expired leaving the property to her son. The same plot of land was held by another individual with a valid ownership certificate LSC (No. 557 of 1977) issued by the same Department. When the aggrieved second owner approached Hon’ble Gauhati High Court, the Court in...............

Sector:
Finance |
Transport & Infrastructure |
Industry and Commerce |
Agriculture and Rural Development |
Social Welfare |
Education, Health & Family Welfare |
Social Infrastructure |
Local Bodies
Chapter 5 - Government Commercial and Trading Activities
(PDF 3.01 MB)

( in crore) Particulars 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 Return on Capital NIL NIL NIL NIL NIL NIL Employed (per cent) Debt 20.82 22.86 33.47 34.53 33.65 30.96 Turnover4 1.51 0.97 0.99 1.79 2.41 1.45 Debt/ Turnover Ratio 13.79:1 23.57:1 33.81:1 19.29:1 13.96:1 21.35:1 Interest...............

Chapter 1 - Performance Review
(PDF 9.89 MB)

to the period from 2002-10 consisting of 580: bills remained un-reimbursed as of October 2010 from the FCI due to delay in submission of claims and return of claims by the FCI due to non fulfillment of prescribed criteria. The details of outstanding claims are shown in Appendix - 1.2.2, The...............

Chapter 3 - Higher and Technical Eduction Department
(PDF 4.3 MB)

CHAPTER-III HIGHER AND TECHNICAL EDUCATION DEPARTMENT 3.1 INTEGRATED AUDIT Highlights Higher and Technical Education Department is responsible for providing higher education to the youth in the State, with the main objective of providing higher...

Download Full Report (PDF 12.34 MB)
25 July 2014
Financial
Gujarat
Report of 2014 - Financial Audit on State Finance of Government of Gujarat

The average return on the investments was 0.24 per cent in the last five years . Cont inued use o f borrowed funds to fund investments which do not have sufficient returns will lead to an unsustainable financial po sit io n. The Government may ensure proper justification for investment in...............

Sector:
Finance |
Transport & Infrastructure |
Agriculture and Rural Development |
Education, Health & Family Welfare
Chapter 1 - Finances of the State Government
(PDF 0.73 MB)

The State Government had not yet formulated any dividend policy regarding payment of minimum return by the PSUs on paid up share capital contributed by the State Government. As pointed out earlier in the Chart 1.6 the share of non-tax revenue in revenue receipt continuously decreased from...............

Download Full Report (PDF 3.38 MB)
09 June 2014
Compliance Performance
Andhra Pradesh
Report No. 5 of 2014 - Report of the Comptroller and Auditor General of India on Public Sector Undertakings for the year ended March 2013 Government of Andhra Pradesh

the companies whereas in the other two DISCOMs (NPDCL and EPDCL), these were not being taken into books of account on the ground that these were the property of the State Government. In the Exit conference, Government confirmed that all DISCOMs have been directed to bring the value of RGGVY...............

Sector:
Industry and Commerce
Chapter 4 - Compliance Audit Observations
(PDF 0.37 MB)

Charges at 10 per MT under protest and represented to APMDC as well as State Government to restore original rates of 75/50 paisa per MT and to return extra amount paid. Later, in view of increase in commercial production and use of huge quantity of limestone in manufacturing cement by...............

Download Full Report (PDF 1.48 MB)
17 December 2014
Performance
Karnataka
Report No. 6 of 2014 - Performance Audit on Acquisition and Development of land and Allotment of Karnataka Housing Board of Government of Karnataka

(Source: Information furnished by KHB) 10 Halladakeri-Bidar, Kundawad-Davanagere, Channapatna-Hassan 11 Khata is an account of the assessment of a property that records the deails of a property such as size, location and its built up area 12Chittapur-Gulbarga, Ramadurga-Belgaum, Chamarajanagar...............

Sector:
Social Infrastructure
Chapter 1 - Planning
(PDF 0.13 MB)

( Source: Information furnished by KHB ) 10 Halladakeri-Bidar, Kundawad-Davanagere, Channapatna-Hassan 11 Khata is an account of the assessment of a property that records the deails of a property such as size, location and its built up area 12 Chittapur-Gulbarga, Ramadurga-Belgaum, Chamarajanagar...............

Chapter 3 - Execution and Costing
(PDF 0.11 MB)

CHAPTER - 3 EXECUTION AND COSTING CHAPTER 3 EXECUTION AND COSTING 3.1 Project execution 3.1.1 Execution of works Subsequent to acquisition of land and obtaining necessary approval for formation of layout from the required authorities, KHB forms...

Chapter 4 - Allotment
(PDF 0.16 MB)

Scrutiny of property register showed the following: 25 Yaragatti-Belgaum; Tiptur-Edenahalli, Tumkur; Sogane- Shimoga 54 Report on Performance Audit of Acquisition & Development of Land and Allotment of Sites Houses Flats by Karnataka Housing Board CThapter-4 While notification calling for...............

Download Full Report (PDF 0.57 MB)