Audit Reports

25 September 2020

Gujarat

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

Out of 15 wellness centres established in test -checked hospitals, seven centres were non -functional. Only average 3.97 per cent of budget provision of H&FWD was allocated for AYUSH during 2014 -19. Government of Gujarat ( GoG) could utilise only 56 per cent of Government of India ( GoI) grant............

Chapter 2

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As of June 2020, none of the GAHs has started functioning due to non -construction of building (except at Dethali) despite making budget provision. The building at Dethali was ready by February 2014, however, the authorities had taken possession of the building belatedly in October 2018. Of............

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23 September 2020

Compliance

Report No.10 of 2020 - Union Government, Economic & Service Ministries - Civil

Preface iii Executive Summary v Chapter I INTRODUCTION 1.1 About this Report 1 1.2 Authority for Audit 1 1.3 Planning and Conduct of audit 2 1.4 Budget and Expenditure 2 1.5 Utilisation Certificates 4 1.6 Delay in submission of accounts by Central Autonomo us Bodies (CAB) 5 1.7 Delay in............

Sector:

General Sector Ministries and Constitutional Bodies

Appendices

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APPENDICES Report No. 10 of 2020 93 Appendix-I (Referred to in Para 1.1) Economic and Service Ministries/ Departments Sl. No. Economic and Service Ministries 1. Chemicals and Fertilizers 2. Civil Aviation 3. Coal 4. Commerce and Industry 5....

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23 September 2020

Compliance

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

audit for the financial year ended March 2018 which was symptomatic of the need to further strengthen extant systems of internal controls and budget management as well as to ensure that prompt and effective action on the audit findings have been drawn to prevent recurrence, of these............

Sector:

General Sector Ministries and Constitutional Bodies

Chapter 3 Ministry Of Culture

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10 Total advance of ` 105.70 crore given to NBCC – Advance of ` 0.66 crore given for FPS Building from its own budget by IM = ` 105.04 crore. Report No. 6 of 2020 69 Audit noted that the increase in revenue collection from ` 0.90 crore in 2014-15 to ` 1.99 crore in 2018-19, was due to............

Chapter 2 Ministry Of Agriculture and Farmers' Welfare

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Report No. 6 of 2020 30 2.2.3 Audit findings 2.2.3.1 Budget allocation for Research activities CAZRI proposed a budget of ` 20.90 crore ( ` 18.65 crore vide SFC Memo for 2012-17 + ` 2.25 crore for 2017-18 vide Budget Estimates) for research and operational activities (including equipment) agains............

Chapter 4 Department of Atomic Energy

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Report No. 6 of 2020 71 4.1 Establishment of Medical Cyclotron Facility Variable Energy Cyclotron Centre, Kolkata (VECC) did not prepare the site in time for installation of equipment for the proposed Medical Cyclotron facility due to which...

Chapter 5 Department of Space

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incremental salary arising due to creation and operation of the higher posts on pr omotion was paid from the deposit projects, on the ground that the budget available under depos it projects was not adequate to meet the salary expenses of administrative staff. As of Marc h 2018, DOS had incurred............

Chapter 8 Ministry Of External Affairs

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Report No. 6 of 2020 108 8.1 Establishment of SAARC Museum SAARC Museum of Textiles and Handicrafts is yet to be operational (December 2019) even after a lapse of 10 years and incurring an expenditure of ` `` ` 18.47 crore. India proposed the...

Chapter 11 Ministry Of Human Resource Development

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Report No. 6 of 2020 118 Satyawati College, University of Delhi 11.1 Misrepresentation of facts to the Public Accou nts Committee Ministry of Human Resource Development in their Act ion Taken Note falsely informed the Public Accounts Committee that...

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23 September 2020

Performance

Report No.5 of 2020 - Performance Audit on MEIS and SEIS Union Government (Department of Revenue Indirect Taxes-Customs)

Fig. 5: Customs receipt s vis-a -vis duty forgone under Chapter 3 of FTP Source : Receipt Budget and MIS Report on Export Promotion Scheme 2017 17731 15132 20454 26696 562589 472261 753160 999554 0 200000 400000 600000 800000 1000000 1200000 FY 15 FY 16 FY 17 FY 18 Duty Forgone under............

Sector:

Taxes and Duties

Appendices

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Appendices 53 Appendix 1 (Refer Paragraph 1.3.2) Percentage of export claimed under MEIS to the total exports made under different chapters of Custom tariffs Section Under CTH covering first two digit Description Total Export ( in cr) FY17 Total...

Chapter 3 Results of Test Check Based on Sampling in View of Manual Processing

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27 27 Chapter 3 Results of Test Check Based on Sampling in View of Manual Processing An essential pre-requisite of trade facilitation via automated tools would be a system with inbuilt checks and balances duly mapping the key rules, procedures and...

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23 September 2020

Financial

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

Preface v Highlights vii Chapter 1: Overview of Union Finances 1-11 1.1 Introduction 1 1.2 Overview of Union Finances 1 1.2.1 Comparison of Budget and Revised Estimates with Act ual Expenditure 1 1.2.2 Assets and Liabilities of Union Government as on 31 March 2019 4 1.2.3 Resources: Sources and............

Sector:

Finance

Chapter 2 Observations on Finance Accounts

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figure contained in the annual review r eports 17/ Detailed Demands for Grants (DDG) furnished by the Department of Economi c Affairs (DEA) to the Budget Division of the same Ministry varied from th e information recorded in the UGFA for 2018-19 by `72.70 crore; in the case of Ministry of............

Annexures

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ANNEXURE Report of the CAG on Union Government Accounts 2018-19 51 Annexure 1.1 (Refer to Paragraph 1.2.1) Comparison of budget and revised estimates with act ual expenditure (` (` (` (` in crore) 2003-04 S.No. Budget Estimates (BE) Revised Estimates (RE) Actuals............

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23 September 2020

Compliance

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

Preface v Executive Summary vii Chapter I INTRODUCTION 1.1 About this Report 1 1.2 Authority for Audit 1 1.3 Planning and Conduct of audit 2 1.4 Budget and Expenditure 2 1.5 Utilisation Certificates 4 1.6 Delay in submission of accounts by Central Auto nomous Bodies (CAB) 5 1.7 Delay in............

Sector:

General Sector Ministries and Constitutional Bodies

Chapter 4 Ministry Of Housing And Urban Affairs

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3 of 2020 32 November 2011, non-availability of budget from 12 November 2012 to 13 February 2013, etc. As per Clause 2 of the agreement for the main civil construction work, if the contractor fails to maintain the required progress in terms of Clause 5 or to complete the site on or before the............

Chapter 5 Ministry Of Power

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Report No. 3 of 2020 57 CHAPTER V: MINISTRY OF POWER 5.1 Implementation of Standards and Labelling Scheme by Bureau of Energy Efficiency 5.1.1 Introduction 5.1.1.1 Need to bring in energy efficiency Energy is the prime mover of economic growth and...

Executive Summary

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Report No. 3 of 2020 vii I Introduction 1. This Report includes important audit findings noti ced as a result of test check of accounts and records of Ministries/ Departments and their Central Autonomous Bodies conducted by the officers of the...

Appendices

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APPENDICES & ANNEXURES Report No. 3 of 2020 99 Appendix-I (Referred to in Para 1.1) Economic and Service Ministries/Departments Sl. No. Economic and Service Ministries 1. Chemicals and Fertilizers 2. Coal 3. Commerce and Industry 4. Corporate...

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23 September 2020

Performance

Report No.2 of 2020 - Performance Audit on Assessment and Utilisation of Locomotives & Production and Maintenance of LHB Coaches in Indian Railways

Out of this, ` 44,254.92 crore (85 per cent) was met from Extra Budgetary Resources. There are different types and versions of locos with reference to the kind of horsepower and utilisation for passenger and goods traffic in terms of capacity and other advantages. Prescribed periodical............

Sector:

Transport & Infrastructure

Annexure

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Report No 2 of 2020 Annexures Total Selected Total Selected Total Selected Total Selected Total Selected 1 2 3 4 5 6 7 8 9 10 11 CR 5 Mumbai and Bhusawal 2 Kalyan (KYN/DLS) 3 Bhusawal (BSL/ELS) 1 Parel (PL/DLW S) 1 Bhusawal (BSL/ELW S) ER 4...

Chapter 2 Production and Maintenance of LHB Coaches in Indian Railways

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Proposals for Kanchrapara were sanctioned in the budget of 2009 -10 and proposal for Singur was yet to be approved. However, n o production plan was programmed from two units (Kanchrapara and Singur) till Mar ch 2018. Audit analyzed the installed capacity of production of ICF and LHB............

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25 September 2020

Compliance Performance

Gujarat

Report no. 4 of 2020 - Public Sector Undertakings, Government of Gujarat

of SPSUs of Power sector 1.4 8-9 Investment in Power sector Undertakings 1.5 9 Assistance under Ujwal DISCOM Assurance Yojana (UDAY) 1.6 9-10 Budgetary support to Power sector Undertakings 1.7 10-11 Reconciliation with Finance Accounts 1.8 11-12 Submission of financial statements by Power............

Sector:

Industry and Commerce |

Power & Energy

Chapter 4 Performance Audit relating to Public Sector Undertakings (Other than Power sector)

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of the Director General of Mines and Safety and their inspection reports; xAgenda and Minutes of the meetings of the Board of Directors (BoD), annual budgets, annual production plans and production reports, Annual Reports; xProject reports/ Mine Plan (MP), Mine Closure Plans (MCPs); and xPurchase............

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23 September 2020

Financial

Uttarakhand

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

Conclusions 1.13 41 16. Recommendations 1.14 42 CHAPTER-2: FINANCIAL MANAGEMENT AND BUDGETARY CONTROL 17. Introduction 2.1 43 18. Summary of Appropriation Accounts 2.2 43 19. Financial Accountability and Budget Management 2.3 45 20. Outcome of Review of Selected Grants 2.4 52 21. Outcome of............

Sector:

Finance

Appendices

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State Schemes) Appendices-VI Direct Transfer of Central Scheme Funds to Implemen ting Agencies in the State (Funds routed outside State Budget) (Unaudited Figures) Appendices-VII Acceptance of Balances/ Unreconciled difference between Ledger and Broadsheet Appendices-VIII Financial results of............

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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............

Sector:

Finance |

Transport & Infrastructure |

Taxes and Duties

Chapter 5: MOTOR VEHICLE TAX

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51 CHAPTER V MOTOR VEHICLE TAX 5.1 Tax Administration The receipts from Motor Vehicle (MV) Tax are regulated under the provisions of the Central and the State Motor Vehicle Acts and Rules made thereunder . The organisational setup for administration ...

Overview

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v OVERVIEW I General This Report contains 22 paragraphs including one detailed Compliance Audit on Regulation of Mohua Flower Utilisation and Production of Out Still Liquor . Some of the major findings are mentioned below: The State’s performance...

Table of Contents

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i TABLE OF CONTENTS Paragraph Particulars Page Preface iv Overview v CHAPTER I GENERAL 1.1 Trend of Revenue Receipts 1 1.1.1 Tax Revenue 2 1.1.2 Non -tax Revenue 3 1.2 Analysis of Arrears of Revenue 3 1.3 Arrears in Assessments 5 1.4 Evasion of Tax...

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