Audit Reports

point to significant deficiencies in the performance of the Assessing Officers, as well as weaknesses in the internal controls in the ITD whic h need to be addressed. The ITD may ascertain whether the instances of irre gularities noticed are errors of omission or commission while ensuring..................

Non-debt receipts: Proceeds from disinvestment, Recoveries of loans and advances; Capital Expenditure includes expenditure on the acquisition of land, bu ilding, machinery, equipment, investment in shares, and loa ns and advances by the Government to PSUs and other parties. At present, we..................

65.87 17 Pradhan Mantri Kisan Samman Nidhi Department of Agriculture Haryana 872.14 18 Promotion of Agricultural Mechanisation for in–situ Management of Crop Residue Directorate of Agriculture and Farmers Welfare Haryana 192.06 19 Infrastructure Development and Capacity Building (MSME)..................

Irregular exemption of stamp duty on mortgage deeds/compensation certificates to land acquired 48 0.92 5. Miscellaneous irregularities 528 7.05 Total 1,271 17.88 Source: Data compiled by office Report for the year 2019-20 (Revenue Sector) 36 Chart 4.1 Results of Audit (` `` ` in crore)..................

Chapter-II Financial Performance of State Public Sector Enterprises (other than power sector) 21 Chapter II Financial Performance of State Public Sector Enterprises..................

MCA clarified (12 January 2016) that, “Expenses incurred by the Companies for fulfilment of any other Act/ Statute of regulations (Labour laws, Land Acquisition Act and Apprentice Act, 1961 etc.) would not be covered under CSR”. It was, however, noticed that HVPNL and HPGCL incurred..................

It is the area other than open space. Higher GC means more ground area can be covered on a given area o f plot. Performance Audit Report on “Land Acquisition and Allotment of Properties in N OIDA” 46 Chart 4.1: Flowchart showing p rocess of price fixation by NOIDA * Basic rate for..................

3 This includes two sub -divided plots. 4 This category includes one plot of Police Station and one plot meant for rel igious purpose. Performance Audit Report on “Land Acquisition and Allotment of Properties in N OIDA” 190 Year -wise number of plots allotted and its aggregate area..................

(Built shops, halls and other constructed assets) 3 3 2.92 to 185.25 165 3,438 50 1 Scheme with a defin ed time window for making applications. Performance Audit Report on “Land Acquisition and Allotment of Properties in N OIDA” 124 Sl. No. Type of property No. of schemes No. of schemes..................

2010 -11 to 2015 -16 against which four allotments 1 Scheme 2010 -11 for the development of Sports City in NOIDA (Sector 101 and 104) was abandoned. Performance Audit Report on “Land Acquisition and Allotment of Properties in N OIDA” 152 for 32,30,500 sqm or 798 acre 2 were proposed. O ut of..................

1 Denotes areas notified by GoUP in respect of NOIDA. Performance Audit Report on “Land Acquisition and Allotment of Properties in N OIDA” 218 NOIDA constituted a Plot Allotment Committee (PAC) 2 for screenin g the applications and recommending allotment after interview. Audit Findings..................

also required to make policies which are consistent with the framework of the applicable Acts, notably the UPIAD Act, 1976 and the NCRPB Act, 198 5. Performance Audit Report on “Land Acquisition and Al lotment of Properties in NOIDA” 290 In this respect, the following lapses at the level of..................

From the allotted area, only 7 96.10 hectare ( 32.91 per cent of developed area ) co uld be made functional upto March 20 20 . Performance Audit Report on “Land Acquisition and Allotment of Properties in N OIDA” 266 Scope of Audit 5.4 .3 NOIDA allotted 1,865 plots measuring aggregate area of..................

It is in this backdrop that the Performance Audit on “Land Acquisition and Allotment of Properties” in NOIDA , the first of its kind, was undertaken. What has been covered in this audit? The primary focus of the performance audit was on the policies and procedures adopted by NOIDA for..................

3 SRP encompasses the five districts of Uttar Pradesh while MP is specific for NOIDA . Performance Audit Report on “Land Acquisition and Allotment of Properties in N OIDA” 10 participating States within the overall framework of the RP (para 17.1.1 of RP 2021). The hierarchy of RP , S RP and..................

Appen dices 45 APPENDIX -I Failure to cancel the settlement of shops and forfeiture of basic licence fee (BLF)/license fee (LF) and security deposit (Reference Para No. 2.3 ) (Amount in `) Sl. No. Name of the Unit Year Type of shops No. of shops No. ...

CHAPTER -III : TAX ES ON SALES, TRADE , ETC. 3.1 Tax administration The Additional Chief Secretary (Commercial Tax and Entertainment Tax) , Uttar Pradesh administers the Sales Tax/Value Added Tax (VAT) laws and rules framed thereunder. The...

area, as depicted in Chart 2.1 : Chart 2.1 : Functio ning of Energy Audit module Source: Operation manual of the modules of R -APDRP billing system A Performance Audit on Re -structured Accelerated Power Development and Reforms Programme (R -APDRP) , covering the period 2009 -10 to 2015 -16, was..................

The defaulting allottee shall be liable to make up the loss of revenue to the gov ernment and it will be recoverable from him as Arrears of Land Revenue (ALR). During 2019-20, s crutiny of M-2 registers 4 of eight DCSTEs 5 showed that against RED of ` 98.53 crore due from 36 licensees for the..................

Any arrears or penalty imposed under this Act shall be recoverable as an Arrear of Land Revenue (ALR) under the Act, ibid. Scrutiny of records of 2,377 vehicles maintained in five Deputy Commissioners of State Taxes and Excise (DCSTEs) revealed that PGT amounting to ` 34.73 lakh for the..................

The w orking results of all the SPSEs are given in Appendix-I . The financial performance of the SPSEs on the basis of latest finalised accounts as on 31 December 2020 is covered in this Report. The na ture of SPSEs and the position of accounts are indicated in the table below: Table-1: Nature..................

financi al statements in accordance with the financial reporting framework prescribed under the Companies Act, 2013 or other relevant Act is of the management of an entity. The Statutory Auditors appointed by the CAG under section 139 of the Companies Act, 201 3 are responsible for expressing an..................

It reviews and monitors the auditor’s independence and performance and effectiveness of audit process. It examines the financial statement and th e auditor’s report thereon. 4.5.1 Applicability of Audit Committee Section 177 of the Act read with rule 6 of the Comp anies (Meetings of..................

First time adoption of Ind AS required that an enti ty should explain how the transition from IGAAP to Ind AS affected its Balance Sheet, fi nancial performance and cash flows. Two SPSEs viz., Himachal Pradesh Power Corpo ration Limited and Himachal Pradesh State Electricity Board Limited have..................