Audit Reports

19 December 2014

Performance

Report No. 37 of 2014 - Performance Audit of Indira Awaas Yojana of Union Government, Ministry of Rural Development

Indira Awaas Yojana (IAY), a flagship scheme of the Ministry of Rural Development has been providing assistance to BPL families who are either houseless or having inadequate housing facilities, for constructing a safe and durable shelter. This...

Sector:

General Sector Ministries and Constitutional Bodies

Chapter 6 - Convergence with other Schemes

_{(PDF 8.16 MB)}

Despite this, the status of convergence during 2008-13 had been regularly reported by the department to the Ministry through its MPRs as depicted below in the Table-12. Table-12 : Convergence with schemes reported to the Ministry Number of Sanitary Smokeless Benefit Enrolled Enrolled Membership.........

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19 December 2014

Performance

Report No. 32 of 2014 - Performance Audit on Appreciation of Chartered Accountant Reporting in Assessment Proceedings of Union Government, Department of Revenue - Direct Taxes

The Income Tax Act, 1961 (Act) contains several provisions which mandate the assessees to furnish audit reports and certificates issued by the 'Accountant' in the prescribed Form for meeting the specific objectives. Tax audit under Section 44AB...

Sector:

Taxes and Duties

Systemic issues and Controls

_{(PDF 10.84 MB)}

Report No. 32 of 2014 (Performance Audit) Chapter III: Systemic Issues and Controls 3.1 Introduction Income Tax Act, 1961 (Act) prescribes for tax audit and certification by Accountants under provisions of the Act. Accordingly, various Forms...

Summary of Recommendations

_{(PDF 2.7 MB)}

Report No. 32 of 2014 (Performance Audit) Summary of Recommendations 1. The Ministry may ensure that the AOs shall not grant exemptions/ deductions if the assessee does not submit necessary certificates/ reports. (Paragraphs 2.06-2.07) The Ministry ...

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12 December 2014

Performance

Report No. 30 of 2014 - Performance Audit of Employees’ State Insurance Corporation of Union Government, Ministry of Labour and Employment

and governance, highlighting issues about mechanism to collect contribution, budget preparation and allotment of funds, recovery of arrears and the status of meetings held by various Central and State level committees. Chapter 3 is about coverage of establishments under the scheme and shortfalls.........

Sector:

Social Welfare

Chapter 4 - Implementation of the ESIS

_{(PDF 0.12 MB)}

Report No. 30 of 2014 \ Chapter - 4: Implementation of the ESIS One of the objectives of performance audit was to examine whether the ESIC extended adequate medical, sickness, maternity, disablement, dependents and other cash benefits to the insured ...

Chapter 5 - Infrastructure Development

_{(PDF 0.05 MB)}

As per the terms and conditions of the tender documents, the System Integrator i.e. M/s Wipro was to invest its own funds for hardware, software and maintenance for five years initially and after successful implementation of the project the payment was to be released in 20 quarterly installments.........

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01 August 2014

Performance

Report No. 16 of 2014 - Performance Audit on Global Estate Management by Ministry of External Affairs

In the course of discharging its functions, the Ministry of External Affairs (MEA) is, inter alia, responsible for acquisition and maintenance of properties owned by the Government of India (Gol) in India and abroad. The MEA manages properties in...

Sector:

General Sector Ministries and Constitutional Bodies

Chapter 1 - Performance Audit of Global Estate Management

_{(PDF 12.97 MB)}

A consultant appointed in May 2005 submitted drawings and estimates in January 2009. The project was assigned to M/s Unity Infra Projects at tendered cost of X 127 crore with the approval of the Ministry. The project commenced on 24 February 2010 on 14 Report No. 16 of 2014 handing over of the.........

Executive Summary and Highlights

_{(PDF 0.45 MB)}

( \ Executive Summary V_V Global Estate Management by the Ministry of External Affairs Introduction In the course of discharging its functions, the Ministry of External Affairs (MEA) is, inter alia, responsible for acquisition and maintenance of...

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28 November 2014

Performance

Report No. 20 of 2014 - Performance Audit on Allowance of Depreciation and Amortisation

Income Tax Act, 1961, (Act) lays down diverse provisions on depreciation and/or amortisation for tax purposes as deduction to an assessee/ a company in the course of its business with the intention for promoting economic growth within the Country....

Sector:

Taxes and Duties

Chapter 4 - Allowance of Amortization

_{(PDF 5.99 MB)}

Report No. 20 of 2014 (Performance Audit) Chapter III: Allowance of Depreciation 3.1 Introduction Section 32 of the Act provides for allowance of depreciation on assets for tax purposes as deduction to an assessee. Appendix I & IA to the Income Tax ...

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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 important Act in this regard. The Act provides for compulsory provident fund, pension ...

Sector:

Social Welfare

Chapter-IV: Contribution and Recovery

_{(PDF 5.47 MB)}

Report No. 32 of 2013 f-\ Chapter- IV: Contribution and recovery --/ 4.1 Responsibility of employers As per Para 30(3) of the EPF Scheme, it shall be the responsibility of the principal employer to pay both the contributions payable by him in...

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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

In some cases, the ASI appointed the consultants and in others, the States did so. Our scrutiny revealed lack of transparency, tendering irregularities and undue favours to consultants. In all the five 17 cases proposed by the ASI, the sites had not been enlisted on the World Heritage List.........

Sector:

Art, Culture and Sports

Chapter 4 - Preservation and Conservation Works

_{(PDF 2.15 MB)}

Cash book ( form TR 4) 2. Measurement book ( form CPWD -92) 3. Tenders and contract documents like contractor's ledger, tender sale and opening register, agreement and security deposit register 4. Estimates including register of deposit works and sanctioned estimates 5. Other works records.........

Chapter 5 - Excavation, Epigraphy and Survey

_{(PDF 1.67 MB)}

information system was maintained at the ASI HQ regarding the functioning of CABA, grant of licenses, reasons for rejection of proposals and status of accepted proposals. Only limited records of meetings held by CABA were available. 5.2 National Policy on Archaeological Excavation and.........

Chapter 6 - Management of Antiquities

_{(PDF 0.71 MB)}

Management of Antiquities We noted that out of 5000 paintings the status report of only 878 paintings had been completed till date (November 2012) and no conservation work was taken up so far. As a result, the intended objective of proper conservation of these paintings could not materialise..........

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18 February 2014

Performance

Report No. 28 of 2013 - Performance Audit on Administration of Penalty and Prosecution of Union Government, Department of Revenue - Direct Taxes

The Income Tax Act, 1961 (Act) proposes imposition of penalty on an assessee, if the Assessing Officer (AO)/Commissioner of Income Tax-Appeals/Commissioner of Income Tax (CIT) is satisfied that there has been non-compliance with or violation of law...

Sector:

Taxes and Duties

Administration and Levy of Penalty

_{(PDF 17.35 MB)}

No further status on these cases was available as of March 2013 in records of ITD. Our examination of related records showed that in six cases, decision was taken and in two cases additions had been set aside. Thus, we found that the proceedings were not being completed within prescribed time.........

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03 September 2013

Performance

Report No. 16 of 2013 - Performance Audit on Autonomous Bodies of Union Government, Civil

Indian Council for Cultural Relations was established with the primary objective of establishing, reviving and strengthening cultural relations and mutual understanding between India and other countries. To achieve this objective, the authorities of ...

Sector:

General Sector Ministries and Constitutional Bodies

Chapter I: Working of Indian Council of Cultural Relation (Ministry of External Affairs)

_{(PDF 14.82 MB)}

b. Rule 180 of GFR requires preparation of tender enquiry which should contain inter-alia - (i) the details of the work or service to be performed by the contractor, (ii) the facilities and the inputs provided to the contractor by the Ministry or Department, (iii) eligibility and.........

Chapter II: Functioning of University of Allahabad (Ministry of Human Resource Development)

_{(PDF 5.84 MB)}

The Government of India declared the University of Allahabad (the University) to be an institution of national importance and granted status of a Central University under the University of Allahabad Act, 2005 (the Act) with effect from 14 July 2005. The main objectives of the University as.........

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07 May 2013

Performance

Report No. 7 of 2013 - Performance Audit of Storage Management and Movement of Food Grains in Food Coporation of India, Union Government, Ministry of Consumer Affairs, Food and Public Distribution

Procurement of food grains increased from 343 lakh metric tonne (LMT) to 634 LMT during the period 2006-07 to 2011-12. As a result, stock of food grains in the Central Pool also went up from 259 LMT on 1 June 2007 to 824 LMT on 1 June 2012. Such a...

Sector:

Social Welfare

Chapter 3 - Storage Management

_{(PDF 0.94 MB)}

Report No. 7 of 2013 Chapter III Storage Management | Status of storage capacity for the Central Pool The primary policy objective of the GOI is to ensure food security in the country through timely and.........

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