Audit Reports

18 February 2014

Performance

Report No. 32 of 2013 - Performance Audit of Employees' Provident Fund Organisation of Union Government (Civil), Autonomous Bodies, Ministry of Labour and Employment

The Government of India has enacted a number of legislations in the area of social security. Employees Provident Funds and Miscellaneous Provisions Act, 1952 is an.........

Sector:

Social Welfare

Chapter-I: Introduction

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Performance Audit of Employees’ Provident Fund Organisation 3 Report No. 32 of 2013 1.10 Earlier performance audit relating to EPFO appeared in CAG’s Report in 2000. A small audit review about Computerised Employees’ Pension System Software appeared in CAG’s Report in 2006. Their present.........

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18 July 2014

Performance

Report No. 7 of 2014 - Performance Audit on Assessment of Firms Union Government, Department of Revenue - Direct Taxes

along with Association of Persons (AOPs) and Body of Individuals (BOIs) constitute one of the major businesses apart from the corporate sector in India. Firms are governed by India Partnership Act, 1932. The Income Tax Act, 1961 (Act) provides various exemptions and deductions to the Firms..........

Sector:

Taxes and Duties

Chapter 5 - Internal Control

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For hire charges and labour welfare expense. 32 Chapter-2 of CAG's report no. PA 7 of 2008. 43 Report No. 7 of 2014 (Performance Audit) In Haryana, we found that information obtained during the survey was not utilized in assessment for the computation of total income involving tax effect of?.........

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23 August 2013

Performance

Report No. 18 of 2013 - Performance Audit of Preservation and Conservation of Monuments and Antiquities of Union Government, Ministry of Culture

the governance issues at level of the Ministry and its responsiveness to the recommendations given by various Committees, Court Rulings and earlier CAG Reports. Chapter XII presents the conclusions. The Report contains 61 recommendations. Highlights of audit findings We noted that the.........

Sector:

Art, Culture and Sports

Executive Summary and Recommendations

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the governance issues at level of the Ministry and its responsiveness to the recommendations given by various Committees, Court Rulings and earlier CAG Reports. Chapter XII presents the conclusions. The Report contains 61 recommendations. Highlights of audit findings We noted that the.........

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13 December 2013

Performance

Report No. 20 of 2013 - Performance Audit of Exemptions to Charitable Trusts and Institutions of Union Government, Direct Taxes

Income Tax Act, 1961 (Act) provides various tax exemptions to charitable trusts & institutions (Trusts) to fulfill their objectives. Income Tax Department (ITD) has the responsibility to oversee that the provisions of Act are duly complied by...

Sector:

Taxes and Duties

Chapter 5 - Inconsistencies in the Income Tax Act,1961

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does not seem to be in accordance with the provisions of Act, because there is no bar on a Trust/Institution 32 PAC (2006-07) thirty sixth Report on CAG's AR. No 13 of 2004 on "Assessment of Private Schools, Colleges and Coaching Centres" 43 Report No. 20 of 2013 (Performance Audit) engaged in.........

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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

as reported (February 2011) by Ministry of Rural Development to the Public Accounts Committee based on the findings of the CAG's Performance Audit Report: n n n n n n Chapter 2 - Audit Approach, Previous Performance Audit Findings and Organisation of Current Audit.........

Sector:

Agriculture and Rural Development

Chapter 2 - Audit Approach, Previous audit findings and organisation of current audit findings

_{(PDF 0.65 MB)}

as reported (February 2011) by Ministry of Rural Development to the Public Accounts Committee based on the findings of the CAG's Performance Audit Report: All state governments had constituted State Employment Guarantee Council (SEGC) and Report No. 6 of 2013.........

Annexures

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Shortcomings, highlighted in CAG's previous performance audit report continued. 326 Report No. 6 of 2013 Dadra & Nagar Haveli Background The Union Territory (UT) has one district which was covered under MGNREGS from 1 April 2008. For the period 2007-12, 2.77 crore was released to the.........

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23 April 2013

Performance

Report No. 5 of 2013 - Performance Audit of Disaster Preparedness in India of Union Government, Ministry of Home Affairs

The world over Disaster Preparedness or Disaster Risk Reduction (DRR) is becoming the most prominent theme for Disaster Management. It is not possible to eliminate the possibility of disasters. However, with due care and proper preparation, the...

Sector:

General Sector Ministries and Constitutional Bodies

Chapter 9 of Report No. 5 of 2013 - Performance Audit of Civil Disaster Preparedness in India of Union Government, Ministry of Home Affairs

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We have discussed the results of our audit on emergency preparedness for nuclear and radiation facilities in the country in Chapters-VI and VII of CAG's Performance Audit Report (Report No. - 9 of 2012-13 for the period ended March 2012) on Activities of Atomic Energy Regulatory Board.........

Chapter 6 of Report No. 5 of 2013 - Performance Audit of Civil Disaster Preparedness in India of Union Government, Ministry of Home Affairs

_{(PDF 0.43 MB)}

Mirror image of database was to be maintained in MHA by a team of experts. CAG's Performance Audit Report on the activities of National Remote Sensing This could not be done as MHA was yet to Centre (Department of Space), No. 21 of finalize the mirror site (July 2012). 2010-11 also.........

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08 April 2011

Compliance Performance

Himachal Pradesh

Report No. 2 of 2010 - Performance and Financial Audit on Civil of Government of Himachal Pradesh

Report of the Comptroller and Auditor General of India For the Year ended 31 March 2010 Civil (Report No. 2) Government of Himachal Pradesh Audit Report-Civil (Report No. 2) Himachal Pradesh.........

Sector:

Agriculture and Rural Development |

Education, Health & Family Welfare |

Social Infrastructure

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29 March 2011

Financial Performance

Mizoram

Report No. 2 of 2010 - Performance and Financial Audit on Civil of Government of Mizoram

of the State Government companies (as defined in Section 617 of the Companies Act, 1956) are audited by Statutory Auditors, who are appointed by CAG as per the provisions of Section 619(2) of the Companies Act, 1956. These accounts are also subject to supplementary audit conducted by CAG as.........

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

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of the State Government companies (as defined in Section 617 of the Companies Act, 1956) are audited by Statutory Auditors, who are appointed by CAG as per the provisions of Section 619(2) of the Companies Act, 1956. These accounts are also subject to supplementary audit conducted by CAG as.........

Appendices

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APPENDIX - 1.1.1 Statement showing details of execution of inadmissible works (Reference: Paragraph 1.1.9.2) (? in lakh) Name of Approved Year of Year of Block Name of Work Outlay commence¬ Completion 2005-06 2006-07 2007-08 2008-09 2009-10 Total...

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25 July 2014

Financial

Gujarat

Report of 2014 - Financial Audit on State Finance of Government of Gujarat

Urban (All India = 0.38 ) 0.3 2 9 Gross State Domestic Product (GSDP) 20 12-2013 at current prices ` 6,97,298 crore 10 Per capita GSDP CAGR * (2003 -0 4 to 201 2-1 3) Gujarat 14.52 per cent General Category States ***** 14.94 per cent 11 GSDP CAGR ( 2003-04 to 2012- 13) Gujarat 16.16 per cent.........

Sector:

Finance |

Transport & Infrastructure |

Agriculture and Rural Development |

Education, Health & Family Welfare

Index

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Report of the Comptroller and Auditor General of India on State Finances for the year ended 31 March 2013 GOVERNMENT OF GUJARAT http://www.cag.gov.in Contents Page Preface V Executive Summary vii.........

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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

5-6 Arrears in finalization of Annual Accounts 1.6 6-7 Performance of PSUs 1.7 7-8 Internal Audit and Internal Control System 1.8 8-9 Comments of the CAG of India on Accounts of PSUs 1.9 9-10 Placement of SARs 1.10 10 Follow up action on Audit Reports 1.11 11-13 Chapter II PERFORMANCE AUDIT.........

Sector:

Industry and Commerce

Chapter 1 - Overview of State Public Sector Undertakings

_{(PDF 0.15 MB)}

of the State Government companies (as defined in Section 617 of the Companies Act, 1956) are audited by Statutory Auditors, who are appointed by CAG as per the provisions of Section 619(2) of the Companies Act, 1956. These accounts are also subject to supplementary audit conducted by CAG as.........

Preface

_{(PDF 0.02 MB)}

3. Audit of accounts of Government companies is conducted by the CAG under the provision of Section 619 of the Companies Act, 1956. 4. In respect of Andhra Pradesh State Road Transport Corporation, which is a Statutory corporation, the CAG is sole auditor. The CAG also audits accounts of Andhra.........

Annexures

_{(PDF 0.75 MB)}

# Impact of accounts comments include the net impact of comments of Statutory Auditors and CAG and is denoted by (+) in case of increase in profit/decrease in losses and (-) in case of decrease in profit/increase in losses. A Capital employed represents 'Shareholders'fund + Long term.........

Index

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5-6 Arrears in finalization of Annual Accounts 1.6 6-7 Performance of PSUs 1.7 7-8 Internal Audit and Internal Control System 1.8 8-9 Comments of the CAG of India on Accounts of PSUs 1.9 9-10 Placement of SARs 1.10 10 Follow up action on Audit Reports 1.11 11-13 Chapter II PERFORMANCE AUDIT.........

Overview

_{(PDF 0.07 MB)}

Their accounts are also subject to supplementary audit conducted by CAG as per the provisions of Section 619 of the Companies Act, 1956. Audit of Statutory corporations is governed by their respective legislations. As on 31 March 2013, the State of Andhra Pradesh had 52 working PSUs (49.........

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