Audit Reports

27 February 2017

Compliance Financial

Haryana

Report 4 of 2016 - State Finances Haryana

STATE GOVERNMENT Profile of State 1.1 1 Resources of the State as per Finance Accounts 2015 -16 1.2 6 Revenue Receipts 1.3 7 Capital Receipts 1.4 13 Public Accounts Receipts 1.5 15 Application of Resources 1.6 15 Quality of Expenditure 1.7 22 Financial Analysis of Government Expenditure and...............

Sector:

Finance

Report 4 of 2016 Appendix Haryana State Finances

_{(PDF 1.36 MB)}

Structure of Government Accounts: The accounts of the Government are kept in three parts (i) Consolidated Fund, (ii) Contingency Fund and (iii) Public Account. Part I: Consolidated Fund : This Fund comprises all revenues received by the State Government, all loans raised by the State...............

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10 March 2017

Compliance

Union Report 1 of 2017 - Revenue Customs

Finance Accounts, reports and relevant data provided by the Central Board of Excise and Customs (CBEC)/DGFT/Department of Commerce and available in public domain. ¾ Imports registered decline of 9 per ce nt during FY 16 mainly due to fall in International crude prices, while Customs receipts...............

Sector:

Taxes and Duties |

Finance

Chapter 3 Preventive Functions of Customs Department Union Government Report 1 of 2017 Revenue Customs

_{(PDF 0.32 MB)}

Delays in disposal of the goods due to procedural lapses resulted in blockage of storage space and loss to the public exchequer. Audit from test check of 38 commissionerates noticed issues worth ` 1.75 crore alongwith issues of systemic and internal control deficiencies involving ` 5133...............

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10 March 2017

Compliance

Report 2 of 2017 - Revenue Direct Taxes

Grants -in-aid & contributions 1,881 1,600 B. Miscellaneous Capital Receipts 2 42,132 37,740 C. Recovery of Loan & Advances 3 41,878 26,547 D. Public Debt Receipts 4 43,16,950 42,18,196 Receipts of Government of India (A+B+C+D) 63,43,313 59,49,200 Source: U nion Finance Accounts of respective...............

Sector:

Taxes and Duties

Appendix Union Government Report 2 of 2017 Revenue Direct Taxes

_{(PDF 0.57 MB)}

S.O.17 €, dated 4-1-2012 CPC – TDS Centralised Processing Centre – TDS, Vaishali, Ghaziabad, U.P. CPWD Central Public Works Department CSO Central Statistical Office CT Corporation Tax DGIT (Systems) Director General of Income Tax (Systems) DIT – CPC Director of Income Tax –CPC,...............

Chapter 4 Income Tax and Wealth Tax Union Government Report 2 of 2017 Revenue Direct Taxes

_{(PDF 0.23 MB)}

Report No. 2 of 2017 (Direct Taxes) 57 Chapter IV: Income Tax and Wealth Tax 4.1 Introduction 4.1.1 This chapter discusses 136 income tax and seven wea lth tax cases, of which 133 cases involving undercharge of ` 183.53 crore and 10 cases involve...

Chapter 6 Functioning of Directorate of Income Tax Union Government Report 2 of 2017 Revenue Direct Taxes

_{(PDF 0.21 MB)}

of infrastructure in the ITD; b) the provisions of the General Financial Rules, 2005 and instructions of the ITD were followed while spending public money. 6.3 Audit Criteria The following sources of criteria were relied upon for evaluating the activities of the Directorate: a) Manual on...............

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10 March 2017

Financial

Delhi

Report 4 of 2016 - State Finance NCT Delhi

(i) Consolidated Fund, (ii) Contingency Fund and (iii) Public Accounts while the accounts of the Government of the National Capital Territory of Delhi are kept in two parts namely, (a) Consolidated Fund and (b) Contingency Fund. There is no Public Account in Delhi. Transactions related to debt...............

Sector:

Finance

Appendices of Report 4 of 2016 NCT Delhi

_{(PDF 0.32 MB)}

There is no Public account in Delhi. Transactions relating to debt (other than those relating to Small savings schemes), deposits, advances, remittances and suspense are merged in the Public Account of the Union Government. Part I: Consolidated Fund : All revenues received by the GNCTD, all...............

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10 March 2017

Compliance

Report 4 of 2017 - Revenue Direct Taxes

Director of Mines, Jajpur Road (tax collector) that ` 718.56 crore was received as royalty from lessees o f mines other than the public sector companies during FYs 2012-13 to 2014- 15. It was found that tax collector did not file tax collection statement for all quarters except the first quarter...............

Sector:

Taxes and Duties

Appendix Union Government Report 4 of 2017 Revenue Direct Taxes

_{(PDF 0.17 MB)}

Report No. 4 of 2017 (Performance Audit) 35 Appendix-I (Reference: Paragraph 1.6) Criteria for selection of units and of cases Selection of units Sample size in the selected unit Jurisdiction Verification/survey cases (in per cent ) Circle 100 Ward...

Chapter 1 Introduction Union Government Report 4 of 2017 Revenue Direct Taxes

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Report No. 4 of 2017 (Performance Audit) 1 Introduction 1.1 Tax revenue resources of the Union Government cons ist of revenue receipts from direct and indirect taxes. Direct Ta xes levied by the Government comprises of Corporation Tax, Income Tax...

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10 March 2017

Performance

Report 39 of 2016 - Ministry of Environment, Forest and Climate Change ,Performance Audit

(Paragraph 2.2) The process of grant of Environ\bental Clearance inc luded grant of Ter\bs of Reference, public consultation, assess\bent of Environ\bent I\bpa ct Assess\bent report and grant of Environ\bental Clearance by the Ministry. Out of 216 projects only in 14 per cent of the projects...............

Sector:

Environment and Sustainable Development

Union Government Chapter 2 Process of grant of Environment Clearance Report 39 of 2016

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These four stages i n sequential order are Stage 1: Screening (Only for Category ‘B’ projects and activ ities); Stage 2: Scoping; Stage 3: Public Consultation; and Stage 4: Appraisal. The process o f granting ECs and post EC monitoring for Category A projects is illustrated in the Chart 2.1................

Union Government Chapter 6 Monitoring of projects in Critically Polluted Areas Report 39 of 2016

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Report No. 39 of 2016 77 6.1 Introduction CPCB in collaboration with Indian Institute of Tech nology, Delhi, (IIT) had carried out comprehensive environmental assessment in 88 promin ent industrial clusters during 2009-10 based on the Comprehensive...

Union Government Chapter 4 Compliance to Specific Environment Clearance Conditions Report 39 of 2016

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and fauna (v) Ensuring installation/functioning of pollution cont rol systems like Effluent Treatment Plants (vi) Implementation of Occupational Health Surveillance Programme and non- identification of risk (vii) Construction of rain water harvesting structures (viii) Construction of...............

Union Government Chapter 3 Compliance to General Environment Clearance Conditions Report 39 of 2016

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99 per cent. The EC letter of an infrastucture project in Mizora m, namely, Construction of new 2 lane highway of M/s Public Works Department (Highway) entailed plantation of a minimum of three times the number of trees cut. A total of 3,084 trees were felled. So, there was a requirement to...............

Union Government Chapter 8 Monitoring by State Pollution Control Board Report 39 of 2016

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EC is granted by MoEF&CC on the recommendations of EAC after scrutiny of the EIA report which includes public consultation and also various mitigation measures and commitments made by the PP. MoEF&CC while granting EC to PPs, marks copy to SPCBs, however the exact role of SPCBs was...............

Union Government Chapter 1 Introduction Report 39 of 2016

_{(PDF 0.16 MB)}

This was subsequently ex tended to cover those projects which required approval of the Public Investment Bo ard. These were administrative decisions and lacked the legislative support. The G overnment of India (GoI) enacted the Environment (Protection) Act on 23 rd May 1986. MoEF&CC made EIA...............

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07 December 2016

Performance

Report 30 of 2016 - Performance Audit Power Union Govt

1 6 of 2007) was considered by the Public Accounts Committee (PAC). The PAC gave its r ecommendations regarding the scheme in its 77 th report (of the 14 th Lok Sabha). The scheme had also been evaluated by independent agencies (such as Indian Institute o f Management (IIM), Administrative 1...............

Sector:

Power & Energy

Annexure Union Report 30 2016 Power PA

_{(PDF 0.57 MB)}

A1 Annexure-I (Refer to Para 2.2) State-wise List of Number of Projects Sanctioned by MOP/PFC Sl. No. State Part 'A' projects sanctioned Part 'B' projects sanctioned SCADA projects sanctioned 1. Andhra Pradesh 75 46 4 2. Assam 67 67 1 3. Bihar 71 64 ...

Chapter 5 Aggregate Technical and Commercial Losses Union Report 30 2016 Power PA

_{(PDF 0.18 MB)}

Report No. 30 of 2016 41 5.1 AT&C Losses The Aggregate Technical & Commercial (AT&C) Losses comprise of two elements:- Technical Losses: Technical losses primarily take p lace due to (a) transformation losses (at various transformation levels) and ...

Chapter 3 Financial Management Union Report 30 2016 Power PA

_{(PDF 0.14 MB)}

Report No. 30 of 2016 9 3.1 Release and Utilization of Funds The projected requirement of Gross Budgetary Suppor t (GBS) for the R-APDRP scheme over the XI Plan period (2008 - 12) was ` 31,577 crores. The CCEA Note of May 2013 for continuation of...

Chapter 4 Programme Implementation Union Report 30 2016 Power PA

_{(PDF 0.17 MB)}

the DRC building is structurally so und and would assess the earth quake resistance parameter of the DRC building in c onsultation with the State Public Works Department (PWD) and take remedial mea sures as per their suggestions. In Jharkhand, the DC and DRC were in the same seismic zone................

Chapter 7 Monitoring and Evaluation Union Report 30 2016 Power PA

_{(PDF 0.07 MB)}

Report No. 30 of 2016 57 Chapter 1 - 7.1 Overview of monitoring As per the scheme guidelines, a Steering Committee under Secretary (Power) was to sanction projects including modification or revisio n of estimates, monitor and review the...

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22 November 2016

Compliance

Report No. 29 of 2016 - Compliance Audit on Communication & IT Sector Union Government

4.5 59 Unfruitful expenditure on the Enterprise Resource Planning (ERP) project by Software Technology Parks of India (STPI) 4.6 60 Chapter V: Public Sector Undertakings under the Ministry Imprudent procurement of network equipment by BSNL 5.1 63 Non-Billing of Short Message Service...............

Sector:

Information and Communication

Chapter 3 of Report No. 29 of 2016 - Department of Posts

_{(PDF 0.16 MB)}

The schemes was extended to the employees of all Central and State Government Departments, Nationalized Banks, Public Sector Undertakings, Financial Institutions, Local Bodies and Educational Institutions aided by the Government etc. In March 1995, the benefits of PLI were extended to rural...............

Appendices of Report No. 29 of 2016

_{(PDF 0.17 MB)}

29 of 2016 72 Appendix-II Summarised position of Action Taken Notes awaited f rom Public Sector Undertakings under Department of Telecommunications as of April 2016 Sl. No. Number and year of Audit Report ATN Due Not received at all Under correspondence Bharat Sanchar Nigam Limited 1 6 of 2000 2...............

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22 November 2016

Performance

Report No. 28 of 2016 - Performance Audit on Allowance of deduction to the assessees Direct Tax Union Government

We notice\b th at the assessee execute\b the works as per agreement wi th (i) Central Public Works Department (CPWD) for roa\b work, (ii) National Buil\bing Construction Corporation Limite\b (NBCC) for construction of quarters (inclu\bing wate r supply/sanitation works) at DVC, Mejia,...............

Sector:

Taxes and Duties

Appendices of Report No. 28 of 2016

_{(PDF 0.32 MB)}

The Finance Act 2001 applicable w.e.f. 1 April 2002 del eted the term ‘other public facilities of similar nature as may be notified by the Board’ form the list of eligible business. Report No. 28 of 2016 (Performance Audit) 58 Industrial Park or Special Economic Zone (SEZ) noti fied by...............

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27 July 2016

Performance

Madhya Pradesh

Report No 4 of 2016 - Madhya Pradesh Local Bodies

 Orders/circulars issued by State Governemnt and UADD for implementation of IHSDP .  MP Financial Code, MP Treasury Code, MP Public Works Manual and Schedule of Rates (SOR) prepared by UADD fr om time to time.  Detail ed Project Reports (DPRs), inspection and monitoring r eports...............

Sector:

Local Bodies

Chapter 2 Performance Audit

_{(PDF 1.01 MB)}

C hapter – 2 Performance Audit 2.1 S ocial Audit of Schemes 2.2 Internal Control Mechanism in P anchayat R aj I nstitution s Chapter – 2 : Performance Audit Panchayat and Rural Dev elopment Department 2.1 Social Audit of Schemes Executive...

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