Audit Reports

21 December 2021

Performance

Report No. 10 of 2021- Union Government, Performance Audit on Advance Authorisation Scheme (Department of Revenue – Indirect Taxes -Customs)

6) In the absence of an effective online Message Exchange Module ( MEM ), CBIC often had to depend on the AH to ascertain EODC status granted by DGFT. Similarly, DGFT was not aware about the duty payment status for cases where EO period is over but documents have not been submitted..........

Sector:

Taxes and Duties

Chapter 3 : Implementation of the Scheme

_{(PDF 1.35 MB)}

alert system for expiry of EO period to ensure appropriate bond renewal/cancellation and obviate the need for depending on AHs for ascertaining EODC status. DoR stated (February 2021) that data is being captured and reports on bonds and EO period approaching expiry are available. DoR is in.........

Chapter 2 : Issuance of Advance Authorisations

_{(PDF 1.07 MB)}

The period covered during the audit was 2015 -16 to 2018 -19; therefore , the status of implementation and progress in this regard, would be reviewed in subsequent Audits . 2.3 Lack of timely review/update of Standard Input Output Norms (SION) Under the Advance Authorisation Scheme, the quantity.........

Download Full Report _{(PDF 3.19 MB)}

21 December 2021

Compliance

Report No. 14 of 2021 - Union Government (Commercial) (Compliance Audit Observations) for the year ended 31 March, 2020

Corporate Material Management clubbed the indents for both the years and floated a tender and took more than 782 days to finalise the tender as against the specified time of 176 days. The delay in placement of purchase order Report No. 14 of 2021 xii and receipt of material resulted in usage of.........

Sector:

General Sector Ministries and Constitutional Bodies

Chapter 4: Ministry of Finance (Department Of Financial Services)

_{(PDF 0.23 MB)}

The New India Assurance Company Limited (Company) participated and was selected (August 2016) in the tendering process for identification of implementing agencies for the Report No. 14 of 2021 46 ‘Pradhan Mantri Fasal Bima Yojana’ (Scheme), a Crop Insurance Scheme 16 launched by the Ministry.........

Download Full Report _{(PDF 1.37 MB)}

21 December 2021

Compliance

Report No. 12 of 2021-Union Government (Commercial) General Purpose Financial Reports of Central Public Sector Enterprises (Compliance Audit)

279 XXXII CSR expenditure on c ommon theme 280 XXXIII Baseline Survey by CPSEs 284 XXXIV Manner of i mplementation of CSR activities 287 XXXV A Status of defining local area by CPSEs for CSR expenditure 292 XXXV B Details of CSR expenditure by CPSEs in local area 295 XXXVI Monitoring f.........

Sector:

Finance

Annexures

_{(PDF 2.2 MB)}

No . CPSE Activities implemented in-house only Sl . No. CPSEs where data was not furnished Sl. No. CPSEs Tender Nomination Other Total 1 NEEPCO 161 1 NSC 1 CCIL 8 5 0 13 2 BEL 51 2 NTPC 2 BLCL 0 13 0 13 3 EDCIL 5 3 PGPTL 3 WAPCOS 0 0 26 26 4 CHIAL 3 4 PGWTL 4 HUDCO Not indicated Not indicated.........

Chapter 3: Disinvestment Process

_{(PDF 0.24 MB)}

Shares, the required advisors/ intermediaries like Merchant Bankers, Legal Advisers, Selling Br okers etc., will be appointed by DIPAM through open tender/ limited tender process. An Inter -Ministerial Group (IMG) will guide the process of sale of Enemy Shares as per SEBI Rules and Regulations.........

Executive Summary

_{(PDF 0.12 MB)}

Report No. 12 of 2021 ix Executive Summary I. Summary of f inancial performance of Central Public Sector Enterprises There were 697 Central Government Public Sector Enterprises (CPSEs) under the audit jurisdiction of the Comptroller and Auditor...

Download Full Report _{(PDF 4.45 MB)}

21 December 2021

Performance

Report No. 9 of 2021 - Union Government, Ministry of Jal Shakti Department of Water Resources, River Development and Ganga Rejuvenation

The Department had recently hired M/\b WAPCOS Ltd. 65 a\b Project Monitoring Con\bultant to undertake \bome of the activitie\b \buch a\b tendering/\bupervi\bion, etc. in a time-bound manner, which wa\b likely to help CGWB to concentrate more on R&D activitie\b. The i\b\bue of \bhortage of human.........

Sector:

Environment and Sustainable Development |

Agriculture and Rural Development |

Social Infrastructure

Executive Summary

_{(PDF 0.13 MB)}

ensure that assessment of ground water resources, water level and quality is done at the prescribed interva ls so as to maintain current data on the status of ground water in the country a nd to utilise such data for planning management strategies. 2. The Department may take action to increase.........

Chapter 3: Ground Water Regulation

_{(PDF 3.18 MB)}

3. Goa Before issue of NOC, detailed report of ground wate r status in the aquifers, recycling of water etc. was not obtained from the p roject proponent, as prescribed in CGWA guidelines. 4. Himachal Pradesh Provision for artificial recharge to ground water t hrough rain water harvesting.........

Chapter 4: Implementation of schemes

_{(PDF 0.25 MB)}

The Department had recently hired M/s WAPCOS Ltd. 65 as Project Monitoring Consultant to undertake some of the activities such as tendering/supervision, etc. in a time-bound manner, which was likely to help CGWB to concentrate more on R&D activities. The issue of shortage of human resources has.........

Annexures

_{(PDF 0.73 MB)}

9 of 2021 130 Ground Water Management and Regulation Annexure 4.1 (Refer para 4.3.4) Projects Completed/Foreclosed/Rescinded Sl. No. Tender Title No. of Wells to be constructed/Actually constructed Financial Progress (in Crore) Date of Signing of contract Originally Targeted date of Completion.........

Download Full Report _{(PDF 5.86 MB)}

21 December 2021

Compliance

Report No. 8 of 2021 - Union Government, Department of Revenue – Direct Taxes

The Department agreed (August 2018) to look into the audit observation. However, the status of action, if any, taken was awaited (May 2021). Report No. 8 of 2021 (Direct Taxes) 29 Case II CIT Charge : Pr. CIT 5, Mumbai Assessee Name : M/s ‘B’ Ltd. Assessment Year : 2016-17 The AO, while.........

Sector:

Taxes and Duties

Chapter 4: Income Tax

_{(PDF 0.4 MB)}

Case I CIT Charge : CIT Central 3, Delhi Status : Individual Assessment Years : 2011-12 to 2015-16 The AO, while finalizing the assessments in Decembe r 2017, erroneously allowed the credit to the assessee for the amount o f unpaid tax for each Assessment Year. The mistake resulted in undue cre.........

Chapter 3: Corporation Tax

_{(PDF 0.24 MB)}

The Department agreed (August 2018) to look into the audit observation. However, the status of action, if any, taken was awaited (May 2021). Report No. 8 of 2021 (Direct Taxes) 29 Case II CIT Charge : Pr. CIT 5, Mumbai Assessee Name : M/s ‘B’ Ltd. Assessment Year : 2016-17 The AO, while.........

Download Full Report _{(PDF 1.73 MB)}

17 December 2021

Financial

Haryana

Report No.1 of the year 2021-State Finances Audit Report for the year ended 31 March 2020 (Government of Haryana)

and Subsidiary Treasury R ules issued thereunder read with Article 266 (1) of the Constitution of India a ccording to which all money received by or tendered to the State Government sha ll without delay be paid in full to the treasury and shall be included in the C onsolidated Fund of the State..........

Sector:

Finance

Chapter-II

_{(PDF 2.7 MB)}

Details of status of recovery at various stages is given in Appendix 2.3. 2 Amount for the year 2017-18 pertains to nine mont hs period i.e. from July 2017 to March 2018. Chapter 2 Finances of the State 23 Table 2.5: Arrears of revenue as on 31 st March 2020 (` `` ` in crore) Sr. No. Head of.........

Chapter-III

_{(PDF 0.87 MB)}

CHAPTER–3 BUDGETARY MANAGEMENT 61 Chapter 3: Budgetary Management 3.1 Budget Process In compliance with Article 202 of the Constitution of India, in respect of every financial year, a statement of the estimated receip ts and expenditure of the...

Download Full Report _(PDF 4 MB)

17 December 2021

Compliance

Haryana

Report No. 2 of the year 2021 on revenue sector for the year ended 31 March 2020 (Government of Haryana)

Management and Excise and Taxation (State Excise) Departments audited all 165 units ( cent per cent ) as detailed in the Table 1.6:- Table 1.6: Status of Internal Audit conducted Receipts Number of units Planned Number of units audited Stamp Duty 142 142 State Excise 23 23 VAT/Sales Tax Nil.........

Sector:

Taxes and Duties

Index

_{(PDF 0.21 MB)}

i TABLE OF CONTENTS Reference to Paragraph Page Preface v Overview vii -viii CHAPTER -I GENERAL Trend of revenue receipts 1.1 1-7 Analysis of arrears of revenue 1.2 7-9 Arrears in assessment s 1.3 9 Evasion of tax detected by the Department 1.4 10...

Chapter-II

_{(PDF 1.07 MB)}

19 CHAPTER II: TAXES/VAT ON SALES, TRADE 2.1 Tax administration The Haryana Value Added Tax Act, 2003 (HVAT Act) and rules framed thereunder are administered by the Additional Chief Secretary (Excise and Taxation). The Excise and Taxation...

Download Full Report _{(PDF 1.52 MB)}

17 December 2021

Financial

Haryana

Report No. 3 of the year 2021 General Purpose Financial Report of State Public Sector Enterprises(Government of Haryana)

Implementation of the UDAY Scheme 1.4.4 The status of implementation of the Ujwal Discom As surance Yojana (UDAY) Scheme is detailed below: A. Achievement of operational parameters The achievements vis-à-vis targets under UDAY Scheme regarding different operational parameters relating to.........

Sector:

Finance

Chapter-V

_{(PDF 0.12 MB)}

Chapter-V Corporate Social Responsibility 59 Chapter V Corporate Social Responsibility 5.1 Introduction Corporate Social Responsibility (CSR) is the continuing commitment by business to behave ethically and contribute to econ omic development while...

Executive Summary

_{(PDF 0.08 MB)}

v Executive Summary I. Financial performance of State Public Sector Enterprises There were 36 State Public Sector Enterprises (SPSE s) under the audit jurisdiction of the Comptroller and Auditor General of India as on 31 March 2020. These included...

Download Full Report _{(PDF 1.73 MB)}

17 December 2021

Performance

Uttar Pradesh

Performance Audit Report on “Land Acquisition and Allotment of Properties in NOIDA” in Uttar Pradesh (Report No. 6 of 2021)

However, in case the tenderer/consortium member is a company, then the qualifications of its holding company or subsidiary companies shall also be consid ered as the qualifications of the applying company/consortium member. This condition was employed by the builders in the follo wing cases to.........

Sector:

Industry and Commerce

Chapter 5.1 : Allotment of Group Housing Plots

_{(PDF 1.4 MB)}

However, in case the tenderer/consortium member is a company, then the qualifications of its holding company or subsidiary companies shall also be consid ered as the qualifications of the applying company/consortium member. This condition was employed by the builders in the follo wing cases to.........

Chapter 5.2: Allotment of Sports City

_{(PDF 9.76 MB)}

There was no condition in the tender for submission of a Detailed Project R eport (DPR) for undertaking a project of such magnitude. As a result, in absence of such critical eligibility conditions in the scheme brochure, the selected allottees lacked necessary experience in developing required.........

Chapter 5.3: Allotment of Farm House Plots

_{(PDF 4.74 MB)}

5.4 Central Vigilance Commission (CVC) guidelines (November 2002) provides for appointment of consultant after inviting bids for specified work on tender basis . However, on analysi s of the chain of events leading to the launch of the farm house Scheme, Audit observed that t he work of framing.........

Chapter 5.2 : Allotment of Commercial Properties

_{(PDF 1.17 MB)}

The allotment of properties was made by following the procedure given in Chart 5.2 of Chapter 5 . Status of allotments of commercial plots in NOIDA 5.2.3 Dur ing the period 2005 -20 18 , NOIDA made 320 allotments in th e commercial category through 41 closed ended schemes . An overview of total.........

Chapter-III : Acquisition of Land

_{(PDF 3.81 MB)}

Sale deeds are executed between landowners and NOIDA . Status of Land Acquisition in N oida 3.2 During the period from its inception in the year 1976 to March 2018, NOIDA has acquired 12 ,326.77 7 hectare of land in Noida. The s tatus of land acquired through all the process es since inception.........

Chapter VI :Internal Control

_{(PDF 15.41 MB)}

d id the resp ective Property wing make efforts to obtain information from the Planning Wing regarding completion certificate so as to reconcile the status and issue notification to the allottees to obtain Functional Certificate from NOIDA . As a result, th e process of levy of penalty on account.........

Download Full Report _{(PDF 72.38 MB)}

17 December 2021

Financial

Uttar Pradesh

Report No. 4 of 2021 - State Finances Audit Report for the year ended 31 March 2020 - Government of Uttar Pradesh

Chapter IV o f this Report provides a broad perspective on the quality of accounts rendered by various authorities of the State Government and status of compliance with prescribed financial rules , procedures and directives. 6. Chapter V of this Report provides an overview on the financial.........

Sector:

Finance

Download Full Report _{(PDF 5.85 MB)}

Filter

Haryana

Haryana

Haryana

Uttar Pradesh

Uttar Pradesh