Audit Reports

25 September 2020

Financial

Gujarat

Report No.2 of 2020 - State Finances, Government of Gujarat

The State Government was entitled for Goods and Services Tax compensation of ₹ 7,311.47 crore during the year 2018-19 to compensate for loss of revenue on implementation of Goods and Services Tax Act, 2017. Actual non-tax revenue (₹ 13,417 crore) was higher than the budget estimates and............

Sector:

Finance

Chapter 3 Financial Reporting

_{(PDF 0.57 MB)}

and effective governance by the State Government and is important for the Government in meeting its basic stewardship responsibilities, strategic planning and appropriate decision making. It also forms the basis of sound internal controls. This Chapter provides an overview of the State............

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25 September 2020

Gujarat

Report No.5 of 2020 General and Social Sector, Government of Gujarat

This chapter, in addition to explaining the planning and extent of Audit, provides a synopsis of the significant audit observations made during the Compliance Audit and follow-up on previous Audit Reports. Chapter-II of this report contains detailed findings and observations on the............

Chapter 2

_{(PDF 4.44 MB)}

Framework for implementation of NAM issued by GoI stipulates that the State level implementation agency will prepare perspective and annual action plan with the technical support from a “Technical Support Group” at the S tate level. The National Policy on promotion of Indian System of............

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23 September 2020

Performance

Report No.13 of 2020 - Performance Audit on National Pension System, Union Government

In ternal Audit mechanism should see that every employee is brought into the system. To ensure this, delays need to be penalised and compensation effect ed to avoid loss to the subscriber. Government may ensure that rules on service matters for NPS beneficiaries of Government sector are............

Sector:

General Sector Ministries and Constitutional Bodies

Chapter 4 Implementation

_{(PDF 0.33 MB)}

4.1.2 Compensation for non-remittance/ delayed remi ttance As per Section 2(g) of the PFRDA Act, 2013 “intermediary” includes pension fund, central record keeping agency, NPS Trust, pen sion fund adviser, retirement adviser, point of presence and such other person or entity connected with............

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23 September 2020

Compliance

Report No.6 of 2020 - Compliance Audit Observations Union Government (Civil)

Besides, there were cases of irregular payment of cost escalation, short levy of compensation for delay in work by contractors, short levy/collection of statutory recoveries and extra payments, etc. having total financial implication of ` 12.08 crore. ( Paragraph No. 5.5) Ministry of............

Sector:

General Sector Ministries and Constitutional Bodies

Chapter 5 Department of Space

_{(PDF 0.3 MB)}

Besides, there were cases of irregular payment of c ost escalation, short levy of compensation for delay in work by contractors, shor t levy/collection of statutory recoveries and extra payments, etc. having total financial implication of ` `` ` 12.08 crore. 5.5.1 Introduction Department of............

Overview

_{(PDF 0.08 MB)}

Besides, there were cases of irregular payme nt of cost escalation, short levy of compensation for delay in work by contractors, s hort levy/collection of statutory recoveries and extra payments, etc. havin g total financial implication of ` 12.08 crore. (Paragraph No. 5.5) Ministry of............

Chapter 2 Ministry Of Agriculture and Farmers' Welfare

_{(PDF 1.2 MB)}

Protection Fund The Supreme Court had directed (December 1996) that an "Environment Protection Fund" should be created with the proceed s from compensation received from the aquaculture polluters. The fund w as to be utilised for compensating the affected persons as identified by the............

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23 September 2020

Financial

Report No.4 of 2020 - Accounts of the Union Government -Financial Audit

between disbursement from the Reserve Fund and expenditure met from Fund 27 2.5 Issues relating to accounting of Cesses and levies 28 2.5.1 GST Compensation Cess 29 2.5.2 Road and Infrastructure Cess 29 2.5.3 Health and Education Cess 30 2.5.4 Cess on Crude Oil 31 2.5.5 Universal Access Levy............

Sector:

Finance

Chapter 3 Observations on Appropriation Accounts

_{(PDF 0.61 MB)}

6. 33-Department of Revenue 1,80,949.72 1,24,424.97 56,524.75 GST compensation cess is levied to compensate State s/ UTs for the revenue loss caused by implementation of the GST Act. The entire cess coll ected is required to be transferred to the GST Compensation Fund in the Public Account.............

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23 September 2020

Compliance

Report No.3 of 2020 - Union Government, Economic & Service Ministries

progress in terms of Clause 5 or to complete the site on or before the contract or extended date of completion, contractor would be liable to pay compensation at the rate of 1.50 per cent per month of delay subject to a limit of 10 per cent of the tendered value of work. A penalty of `4.81............

Sector:

General Sector Ministries and Constitutional Bodies

Chapter 4 Ministry Of Housing And Urban Affairs

_{(PDF 0.34 MB)}

progress in terms of Clause 5 or to complete the site on or before the contract or extended date of completion, contractor would be liable to pay compensation at the rate of 1.50 per cent per month of delay subject to a limit of 10 per cent of the tendered value of work. A penalty of `4.81............

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23 September 2020

Financial

Uttarakhand

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

T he compensation payable to the State shall be calculated for every financial year after the receipt of final revenue figures, as audited by the CAG of India. A base year (2015-16) revenue figure was finalised under GST Act. In case of Uttarakhand, the revenue was ` 4,961.22 crore during the............

Sector:

Finance

Chapter 1 Finances of the State Government

_{(PDF 6.41 MB)}

T he compensation payable to the State shall be calculated for every financial year after the receipt of final revenue figures, as audited by the CAG of India. A base year (2015-16) revenue figure was finalised under GST Act. In case of Uttarakhand, the revenue was ` 4,961.22 crore during the............

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06 October 2020

Compliance Performance

Odisha

Report No. 2 of 2020- Economic Sector and Public Sector Undertakings Government of Odisha

43 MU only. Further, GRIDCO had also not anticipated for (i) non -compliance in power supply by the IPP or (ii) recovery of compensation thereof at the time of execution of PPA. The reply is not based on fact as in terms of clause 1 (ii) of MoU with GoO and clause 2.2.2 of PPA, GRIDCO had the............

Sector:

Agriculture and Rural Development |

Power & Energy

Part A Chapter 4: Performance Audit relating to Non-Power Sector Company

_{(PDF 0.58 MB)}

Foundation seeds were supplied to the registered seed growers to produce r aw seeds. Raw seeds were processed in the processing plants. Processed seeds were then certified by Odisha State Seed and Organic Products Certification Agency (OSSOPCA), a State designated authority for seed............

Part A Chapter 1: Functioning of Power Sector PSUs

_{(PDF 0.46 MB)}

7 PART -I CHAPTER -I Functioning of Power Sector PSUs 1. Introducti on 1.1 The power sector companies pla y an important role in the economy of the State. Apart from providing critical infrastructure required for development of the State’s economy ...

Part A Chapter 3: Functioning of State Public Sector Undertakings (Non-Power Sector)

_{(PDF 0.49 MB)}

2017 -18 was the lowest at 4.32 per cent as Odisha Mining Corporation Limited has not declared any dividend as heavy loss incurred in the year due to compensation paid for exc ess mining in violation of Environmental Clearance and Forest Clearance . The DPR which was 62.72 per cent in 2013 -14............

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06 October 2020

Compliance

Odisha

Report No. 1 of 2020- Revenue Sector Government of Odisha

Actual receipts during 2017 -18 under pre -GST taxes 19 and GST including compensation were as follows: Year Budget Estimate (BE) Receipts under pre -GST taxes and Taxes on Non -GST goods Receipts under GST Total receipts under pre -GST taxes and GST Increase in Per cent Compen - sation received............

Sector:

Finance |

Transport & Infrastructure |

Taxes and Duties

Chapter 2: VALUE ADDED TAX, ENTRY TAX AND GOODS AND SERVICES TAX, etc.

_{(PDF 0.38 MB)}

Actual receipts during 2017 -18 under pre -GST taxes 19 and GST including compensation were as follows: Year Budget Estimate (BE) Receipts under pre -GST taxes and Taxes on Non -GST goods Receipts under GST Total receipts under pre -GST taxes and GST Increase in Per cent Compen - sation received............

Chapter 5: MOTOR VEHICLE TAX

_{(PDF 0.18 MB)}

which is responsible for evaluating the Internal Control measures in the department a nd its field office s, had audited 11 out of 19 units planned for audit. The shortfall was attributed to shortage of manpower by the Department. It was observed that 613 paragraphs of Internal Audit............

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23 September 2020

Financial

Report No.8 of 2020 - Union Government (Railways), Railways Finances

Ore 11.24% Pig Iron and Finished Steel 4.42% Other Goods 7.11% Food Grain 3.22% Containers 4.93% Fertilizers 4.24% P O L 3.52% Raw Material for Steel Plants2.11% Loading 2018-19 Coal 46.47% Cement 8.29% Iron Ore 7.65% Pig Iron and Finished Steel 6.87% Other Goods 6.79% Food Grain 6.21% Containers............

Sector:

Finance

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Gujarat

Uttarakhand

Odisha

Odisha