Audit Reports | Comptroller and Auditor General of India

Filter

filter

Government Type

Union Dept

State

Local Body

Sector

Report Type

Year of Report

Page 154 of 160, showing 10 records out of 1,598 total

05 March 2013

Performance

Report No. 22 of 2012 -13 Performance Audit of Integrated Child Development Services ICDS Scheme of Union Government, Ministry of Women and Child Development

The Integrated Child Development Services (ICDS) Scheme was launched as a centrally sponsored scheme on 02 October 1975, in pursuance of the National Policy for Children, 1974. The policy laid down that the State should provide adequate services to...

Sector:

Social Welfare |

General Sector Ministries and Constitutional Bodies

Chapter 7 - Pre-School Education

_{(PDF 1.99 MB)}

Pre-school Education 7.1 Pre-school education - Introduction Pre-school education (PSE) is one of the crucial components of the the ICDS scheme. This aims at...

Chapter 8 - Community Mobilization

_{(PDF 2.12 MB)}

VIII Community Mobilisation 8.1 Information, Education and Communication Information, Education and Communication (IEC) and the Nutrition and Health Education (NHED) are two components of ICDS...

Chapter 1 - Introduction

_{(PDF 1.93 MB)}

Their upbringing in a proper environment promoting their health, education and mental development is an important commitment made. The National Policy for Children (1974) laid down that the State should provide adequate services to children before and after birth and during the period of growth...

Chapter 2 - Audit Approach and Methodology

_{(PDF 1.56 MB)}

The services of pre-school non-formal education were being implemented effectively so as to reduce the incidence of school dropout; vi. The Information Education and Communication (IEC) and the Nutrition and Health Education (NHED) were effective and resulted in community mobilisation on...

Executive Summary

_{(PDF 1.35 MB)}

supplementary nutrition, pre-school education and nutrition and health education under the Scheme. The selection of States was made on the basis of population, funding and nutrition indicators as per the National Family Health Survey-3, 2005. How is the report organized? Chapters I and II...

Chapter 10 - Monitoring and Evaluation

_{(PDF 3.89 MB)}

22 of 2012-13 public health, nutrition, Management Information System (MIS), early childhood education, statistics and ICDS administration, on contractual basis for accomplishment of the desired task at the Central level. Chapter -10 Audit found that during most of the period during 2006-11,...

Chapter 9 - Financial Management

_{(PDF 2.21 MB)}

also for other components such as petrol, oil and Management lubricants, contingencies, monitoring, rent, medicine kits, pre-school kits, Information Education and Communication, flexi funds and uniforms are to be provided as per approved financial norms. 9.3.1 Unrealistic budgeting for payment of...

Chapter 11 - Conclusion

_{(PDF 0.7 MB)}

The necessary equipment, furniture and utensils required for providing services such as supplementary nutrition, pre-school education and growth monitoring, and medicine kits required to prevent outbreak of common seasonal diseases among children were not available at many centres. Thus, the...

Annexures

_{(PDF 11.18 MB)}

3 Nutrition and Health Education Targets for conducting nutrition and health education sessions and home visits during 2005-09 were fixed by the Department in Jammu Division. However, in 17 AWCs {Jammu Division) test-checked, no basic record of home visits undertaken by AWWs was...

Chapter 4 - Infrastructure Development

_{(PDF 6.14 MB)}

A good building can serve as the primary attraction for parents, encouraging them to send kids for feeding and pre-school education at AWCs. The existing infrastructure of AWCs may not be able to attract intended beneficiaries to the centres. The Ministry stated (November 2012) that emphasis on...

Chapter 3 – Universalisation of ICDS Scheme

_{(PDF 2.64 MB)}

2 Supplementary nutrition, pre-school education, nutrition and health education, immunisation, health check up and referral services 15 1 Performance Audit of ICDS Scheme Report No. 22 of 2012-13 by December 2008 in a phased and even manner. The Court also directed the GOI to ensure that...

Chapter 6 - Supplementary Nutrition

_{(PDF 8.37 MB)}

The reply of the Ministry indicates the low reach of ICDS Scheme. This also indicates inadequate information, education and communication programme for community mobilisation under the scheme as discussed in Chapter 8 of this Report. 71 l. Performance Audit of ICDS Scheme Report No. 22 of...

Contents

_{(PDF 0.29 MB)}

Methodology 9 Universalisation of ICDS Scheme 15 Infrastructure Development 25 Human Resource and Training 49 Supplementary Nutrition 67 Pre-school Education 97 Community Mobilisation 105 Financial Management 113 Monitoring and Evaluation 123 4^ Conclusion 139 Annexes 145 { )...

Chapter 5 - Human Resource and Training

_{(PDF 4.31 MB)}

targets of training other than training FNB exceeded its target in respect of trainers, where targets were of Nutritional Education Programme reduced to half compared to for AWWs and AWHs. previous three years during 2009-10 and one-fourth during 2010-11. 5.3.5 Fixation of targets for...

Download Full Report _{(PDF 62.11 MB)}

30 August 2012

Performance

Report No. 14 of 2012-13 - Union Government (Civil) Autonomous Bodies-Performance Audit

Considering the important role of standardisation for achieving competitive efficiency and quality production, the Government of India set up the Indian Standards Institution (ISI) in 1947 as a registered society. Later on, to bring the formulation...

Sector:

General Sector Ministries and Constitutional Bodies

Chapter III: Ministry of Health and Family Welfare- Dental Council of India

_{(PDF 14.34 MB)}

3.10) The Council was required to undertake periodical inspections of colleges to ensure continued maintenance of minimum standards of dental education. However, it did not put in place any system to identify the dental institutions which had become due for such periodical inspections and...

Executive Summary

_{(PDF 2.34 MB)}

the Dentists Act, 1948, to regulate dental education, dental profession and dental ethics in the country. The Council is a recommendatory body to the Ministry of Health & Family Welfare (Ministry) and acts as its technical arm for regulation of dental education, dental profession and dental...

Download Full Report _{(PDF 50.69 MB)}

05 May 2015

Performance

Report No. 9 of 2015 - Performance Audit on Export Oriented Unit scheme Union Government, Department of Revenue-Indirect Taxes,Customs

inputs, capital goods and construction material Exempt on inputs and capital goods Custom duty 6 per cent Education cess 2 per cent Higher Education Cess 1 per cent Special additional duty 4 per cent Exemption...

Sector:

Taxes and Duties

Appendices

_{(PDF 0.12 MB)}

EOU unit DTA unit Custom duty on raw Exempt on inputs, Exempt on inputs and Custom duty 6 per cent material import capital goods and capital goods Education cess 2 per construction material cent Higher Education Cess 1 per cent Special additional duty 4 per cent Exemption on raw material/...

Download Full Report _{(PDF 0.5 MB)}

08 May 2015

Performance

Report No. 16 of 2015 - Performace Audit on Nutrient Based Subsidy Policy for Decontrolled Phosphatic & Potassic Fertilizers of Union Government, Ministry of Chemicals and Fertilizers

of Department of Agriculture & Cooperation (DAC), Department of Expenditure (DOE), Planning Commission and Department of Agricultural Research and Education (DARE). IMC recommends per nutrient subsidy for ‘N’, ‘P’, ‘K’ and ‘S’ before the start of each financial year for decision...

Sector:

Industry and Commerce

Chapter 1 - Introduction

_{(PDF 0.19 MB)}

of Department of Agriculture & Cooperation (DAC), Department of Expenditure (DOE), Planning Commission and Department of Agricultural Research and Education (DARE). IMC recommends per nutrient subsidy for ‘N’, P\ K' and 'S' before the start of each financial year for decision by DoF. IMC...

Abbreviations

_{(PDF 0.1 MB)}

DAC Department of Agriculture and Cooperation 11. DOE Department of Expenditure 12. DARE Department of Agricultural Research and Education 13. DFCL Deepak Fertilizers and Petrochemicals Corporation Ltd 14. EGOM Empowered Group of Ministers 15. FAI The Fertilizer Association of India 16. FMS...

Download Full Report _{(PDF 0.91 MB)}

05 May 2015

Compliance

Report No. 8 of 2015 - Compliance Audit on Customs Union Government, Department of Revenue

The Report has a total revenue implication of Rs.2428 crore covering 150 paragraphs and four long thematic paragraphs. This includes 92 paragraphs involving money value of Rs.38.90 crore on which rectificatory action was taken by the...

Sector:

Taxes and Duties

Chapter 1 - Department of Revenue-Customs Revenue

_{(PDF 0.23 MB)}

(Preventive Customs), Delhi PAO(Customs) and Kandla 10 Report No.8 of 2015 - Union Government (Indirect Taxes - Customs) Misclassifications of Education Cess and Secondary Higher education cess under different accounting head during 2011-14 were noticed in PAOs Ahmedabad / Cochin. In PCCA...

Download Full Report _{(PDF 2.3 MB)}

05 May 2015

Compliance

Report No. 7 of 2015 - Compliance Audit on Indirect Taxes - Central Excise Union Government, Department of Revenue

Central Excise Duty at the rate of 12 per cent was leviable on Iron and steel and its articles with effect from 19 March, 2012. In addition, Education Cess (with effect from 9 July 2004) at the rate of 2 per cent of the duty and Secondary and Higher Education Cess (with effect from1 March...

Sector:

Taxes and Duties

Chapter 2 - Central Excise Duty on Iron and Steel Products and articles thereof

_{(PDF 0.12 MB)}

Chapter 5 - Non-Compliance with Rules and Regulations

_{(PDF 0.11 MB)}

5.3.5 Irregular availment of Cenvat credit of education cess on Basic Custom Duty The Government of India vide notification No. 13/2012-Customs and 14/2012-Customs, dated 17 March 2012, exempted all the goods falling within the First Schedule of the Custom Tariff Act 1975 from whole of...

Chapter 3 - Central Excise duty on Petroleum, Oil and Lubricant Products

_{(PDF 0.12 MB)}

This resulted in irregular availing of Cenvat credit to the tune of 41.83 lakh (including Education Cess & Secondary & Higher Education Cess) for the year 2012-13. When we pointed this out (August 2013), the assessee, while admitting the fact, reversed 1.15 lakh only. The balance...

Glossary

_{(PDF 0.06 MB)}

Petroleum Oil Lubricants PLA Personal Ledger Account R&C Review and Correction RE Revised Estimates SCN Show Cause Notice SHE Secondary and Higher Education ST Service Tax TSH Tariff Schedule Heading VAT Value Added Tax 70...

Download Full Report _{(PDF 0.69 MB)}

05 May 2015

Performance

Report No. 11 of 2015 - Performance Audit of Rashtriya Krishi Vikas Yojana RKVY, Union Government, Ministry of Agriculture

Rashtriya Krishi Vikas Yojana (RKVY) was launched in the XIth Five Year Plan against a backdrop of faltering agriculture growth in the previous decades as the growth rate of agriculture and allied sectors decreased from 4.8 per cent in the Eighth...

Sector:

Agriculture and Rural Development |

General Sector Ministries and Constitutional Bodies

Annexures

_{(PDF 32.8 MB)}

Marketing 3) Establishment of Turmeric Trading Market at Chamaraj anagar 1.00 University of Agricultural Sciences, Bengaluru 4) Improving quality of education and enhancing research capabilities of Zonal/ 4.00 Agricultural Research Stations. University of Agricultural Sciences, Raichur 5)...

Download Full Report _{(PDF 134.96 MB)}

08 May 2015

Compliance

Report No. 20 of 2015 - Union Government, Communications and IT Sector

The application areas of Media Lab Asia include use of ICT for Healthcare, Education, Livelihood and Empowerment of Disabled. The company works with leading institutions for undertaking development work. National Informatics Centre Services Inc. (NICSI) National Informatics Centre Services Inc....

Sector:

Information and Communication

Chapter 1 - Introduction

_{(PDF 0.09 MB)}

Report No. 20 of 2015 CHAPTER-1 INTRODUCTION 1.1 About this Report This Report of the Comptroller and Auditor General (C&AG) of India relates to matters arising from Performance Audit of selected programmes and activities and Compliance Audit of...

Chapter 3 - Department of Posts

_{(PDF 0.26 MB)}

In case of senior citizens of the age of 65 years or above age, declaration should be in Form 15-H. No Surcharge or Education Cess and Secondary Education Cess is to be deducted. Audit found that in six HOs/SOs of three circles, TDS of 13,29,455 in respect of 365 depositors was not deducted...

Chapter 2 - Department of Telecommunications

_{(PDF 0.19 MB)}

Report No. 20 of 2015 CHAPTER-II DEPARTMENT OF TELECOMMUNICATIONS 2.1 Functioning of TERM Cells in Department of Telecommunications Introduction With the increase in the number of telecom operators in the country, the Government felt the need for...

Chapter 4 - Department of Electronics and Information Technology

_{(PDF 0.13 MB)}

Land records, Police, Agriculture, Health and Education. -Ill- Report No. 20 of 2015 commented in paragraph below thus not achieving the intended benefit for which the new component was specifically introduced. Delay in implementation of SSDG As per the timeline prescribed for the...

Chapter 5 - Public Sector Undertakings under the Ministry

_{(PDF 0.26 MB)}

32 Audio on demand service, Bandwidth on demand, Remote Education, Point to Point and Point to Multipoint Video conferencing, Voice and Video telephony over IP, Interactive Gaming, Layer 3 Virtual Private Network (VPN), VPN on Broadband, Dial-up VPN service and Virtual Private LAN service...

Download Full Report _{(PDF 1.12 MB)}

05 May 2015

Compliance

Report No. 4 of 2015 - Compliance Audit on Indirect Taxes - Services Tax Union Government, Department of Revenue

Credit availed on Education Cess and Secondary and Higher Education Cess cannot be utilised for the payment of basic Service Tax. Scrutiny of returns for the period 2011-12 of M/s Bajaj Allianz General Insurance Co. Ltd. in Pune III Commissionerate revealed a discrepancy in carrying forward...

Sector:

Taxes and Duties

Chapter 2 - Service Tax liability in Insurance Sector

_{(PDF 0.2 MB)}

Download Full Report _{(PDF 0.85 MB)}

20 March 2015

Compliance

Report No. 3 of 2015 - Compliance Audit on Direct Taxes Union Government, Department of Revenue

Eligible educational institutions, hospitals and other institutions under Section 10(23C) of the Act to be considered as substantially financed by the Government only if the Government grant to the Institution exceeds such percentage (to be prescribed) of the total receipts (including voluntary...

Sector:

Taxes and Duties

Corporation Tax

_{(PDF 0.18 MB)}

demand of Vardhaman Textiles Limited for AY 2010-11 under scrutiny assessment in March 2013 at income of 185.03 crore did not levy surcharge and education cess amounting to 5.55 crore and 1.83 crore respectively. The mistake resulted in non levy of surcharge and education cess of? 7.38...

Income Tax and Wealth Tax

_{(PDF 0.16 MB)}

Audit noticed that AO levied education cess at three per cent instead of correct rate of two percent for AY 2007-08. Further, interest under section 234A was levied in excess for both the AYs and interest under section 234B was levied in excess for AY 2009-10. The mistake resulted in over...

Appendices

_{(PDF 0.37 MB)}

Limited 193 39-CT Maharashtra DIT(E) Range II Land Mark Education India 2008-09 65.96 Mumbai 71 Report No. 3 of 2015 (Direct Taxes) Sl. CAG DP State CIT Charge Assessee's name AY TE No. No. (' in lakh) 194 323-CT Odisha CIT- Orissa Mining Corporation 2008-09 110.89 Bhubaneswar Limited 195...

Download Full Report _{(PDF 0.93 MB)}