Audit Reports

The base data for this analysis is the Finance Accounts of the IR, which is a document that is compiled annually for incorporation in the Union Government Finance Accounts. In addition, data from authentic government reports1 have also been used to compare actual performance of IR during 2013-14......

Appendix Appendix-2.1- Appropriation Accounts 2013-14 (Reference Paragraph No.2.1) (In units of Number and name of Original Grant/ Supplementary Final Grant/ Actual Excess (+)/ the......

Chapter 2 Appropriation Accounts Chapter 2 Appropriation Accounts This Chapter outlines Indian Railways (IR) financial accountability and budgetary practices through audit......

Appendix Appendix 3.3 - Statement showing cumulative balance under Traffic Suspense Account for the period from 2009-10 to 2013-14 (Reference Para No. 3.3.1.1) (' in crore) Railway Balance as on 31st March of the year Percentage......

traffic Capital-al-charge Book value of the capital assets of Railways Compound Annual Rate of growth over a period of years, taking into Growth Rate account the effect of annual compounding. Demand Recoverable Unrealized earnings recoverable on account of rent/lease of land and buildings,......

Audit observed that one CPSE had encashed casual leave before the issue of this clarification and had made payment of? 20.32 crore on this account. Audit further observed that the CPSE discontinued the scheme to comply with the DPE clarification but did not recover any amount already paid.......

Under the Companies Act, 1956, the CAG appoints the Chartered Accountants (Statutory Auditors) as Auditors for companies and gives directions on the manner in which the accounts are to be audited, besides undertaking supplementary audit. The statutes governing some Statutory Corporations......

The government suffered monetary loss on account of higher interest payments; the cost to the assessee was high; and the pending refunds of high value distorted the actual collection of revenue more significantly. We found 34 cases of refunds40 of Rs. 2212.6 crore where the Department paid......

Our analysis showed that increase in interest outflows on refunds was mainly on account of delays in processing than due to increase in volume of refunds. 2.1 We made the following assumptions in the analysis of incidence of refunds: Hi A taxpayer will ordinarily pay tax closest to what is due......

Si "Assessee Information Systems" (AIS): AIS, a module of ITD applications consists of the database of Permanent Account Numbers (PAN) allocated to the assessee. Si "Assessment Information System" (AST): AST module is the core process of ITD applications conceptualized as an on-line, menu......

Our analysis showed that increase in interest outflows on refunds was mainly on account of delays in processing than due to increase in the volume of refunds. The recent initiative of the Department to establish the Central Processing Centre (CPC) at Bengaluru, is aimed to reduce the......

More often the above situation would not require the AO to conduct enquiries by writing to assesses to find out the correct address, bank accounts etc. This would set the AO on the back foot resulting in loss of time addressing the matter. The processing hangs with the computer showing the......

We found that the amount adjusted was less than what was due by Rs. 4.9 crore on account of short levy of interest57. Arrears in demands not adjusted Charge: CITSambalpur, Orissa, A.Y: 2006-07 In the assessment of Mahanadi Coalfields Ltd., a demand of Rs. 13.1 crore was raised in March 2008. We......

r \ Chapter 1 v_y An Overview of Union Finances 2011-2012 1.1 Introductory The annual accounts of the Union Government presented to the Parliament, consist of Finance Accounts and Appropriation Accounts. The Finance Accounts depict......

f-\ Chapter 4 V_/ Appropriation Accounts: Comments on Accounts 4.1 Incorrect authorisation obtained from Parliament for expenditure in Grant No. 25 - Defence Ordnance Factories......

Report of the CAG on Union Government Accounts 2011-12 Annex I-A (Refers to Paragraph 1.3.7) Grant-wise Analysis of Components of Plan Expenditure* ( in crore) Object head code 31 35 36......

( \ Chapter 5 V_/ REVIEW OF SELECTED GRANTS This chapter contains detailed analysis of the Appropriation Accounts of selected grants covering a period of three years from 2009-10 to 2011-12. The analysis encompasses comments on unspent provision,......

Report of the CAG on Union Government Accounts 2011-12 Glossary 14 days auction A scrip of 14 days duration introduced from June 1997. Auction for Treasury Bill this instrument is held......

Union Government Finances and Accounts: 2011-12 This Report discusses the comments of the Comptroller and Auditor General of India on the accounts of the Union Government and......

/-\ Chapter 3 V_) Appropriation Accounts: 2011-12 3.1 Constitutional provisions Soon after the Lok Sabha passes the Demands for Grants under Article 113 of the Constitution of......

W«lAa Report of the Comptroller and Auditor General of India for the year 2011-12 Union Government Accounts of the Union Government No. 1 of 2013 (Financial Audit) /-\ Contents V._ Chapter No./ Subject Page Para No. Preface ix Highlights xi 1. An......

6.2 Trend of Expenditure Grants-in-aid may be given in cash or in kind, but has to be always accounted for as revenue expenditure in the books of the grantee irrespective of the purpose for which it has been given. During the period 2007-08 and 2011-12 grant-in-aid accounted for 33 to 36 per......

6.2 Trend of Expenditure Grants-in-aid may be given in cash or in kind, but has to be always accounted for as revenue expenditure in the books of the grantee irrespective of the purpose for which it has been given. During the period 2007-08 and 2011-12 grant-in-aid accounted for 33 to 36 per......

within two working days Government Managed centrally by FMG, District PMSU Issuing cheques on sanctions issued by different Programme Main Bank Account for A, B & C Separate Bank Accounts for each Disease Control Programme under D Joint signatories CMO Programme/ Accounts Manager......

96 Report No. 8 of2009-10 The Ministry stated that the data available with the Ministry at times changes on account of revision of data submitted by the States. To have a sound, fool-proof and quick reporting system, the Ministry had launched a web based data reporting system namely the HMIS.......

only condition for release of central grants to the States for the RKS was that the Samiti would levy the charges and retain the money received on account of those charges for using them as per local needs. In Andaman & Nicobar Islands, Andhra Pradesh, Jammu & Kashmir, Puducherry, Punjab,......

Simultaneously, the Mission envisaged an intensive accountability framework through a three pronged process of community based monitoring, external surveys and stringent internal monitoring. 2.1 District Health Society (DHS) and District Health Mission (DHM) The NRHM aimed to ensure that......

The aim of the Mission is to provide accessible, affordable, accountable, effective and reliable healthcare facilities in the rural areas of the entire country, especially to the poor and vulnerable sections of the population. The key strategy of the NRHM is to bridge gaps in healthcare......

8 of2009-10 communication, monitoring and evaluation, MBAs, Chartered Accountants, MIS Specialists, and consultants for RCH and other National Disease Control Programmes. District and block PMSUs were also to be manned by personnel with specialisation in management, accounting and......

Out of these, an a mount of Rs. 516.19 crores on account of dues recoverable was outstanding from eight hotels. Details of eleven hotels are summarized below: Bharat Hotel14 Location : Barakhamba Avenue Area of plot: 6.485 acres Original Ground Rent: Rs. 973 per annum fixed in 1977......

However, despite the Ministry's specific assurances in the Action Taken Notes submitted to the Public Accounts Committee of Parliament, most of the deficiencies pointed out in the Audit Report, in particular those relating to poor documentation of properties, irregular revision and......

The reply of the Ministry was received in March 2009, which has been taken into account in finalizing this report. Audit gratefully acknowledges the co-operation and assistance extended by the L&DO during the conduct of this performance audit. The co-operation rendered by the lessees, whose......

24.96 crore. Lack of effective pursuance by L&DO resulted in non-recovery of Rs. 74.77 crore on account of breaches in 19 cases. Further, improper assessment and deficient documentation hampered collection of dues in cases of breaches and misuse, and Rs. 94.06 crore demanded by L&DO in 122......

Ground Rent Ground Rent is a regular payment required to be paid under a lease by the lessee. Additional Ground Ground rent recovered on account of additional construction. Rent Mortgage Permission Mortgage is a transfer of an interest in an immovable property for securing loans. Mutation......

7.5 crore on account of depreciation. This time the AO recommended not to file second appeal on the rectification order since "it arose from a mistake apparent from the records”. The AO’s response in this case, illustrates the symptom that the Kelkar Committee pointed out, where high......

On an average, 48 per cent of tax demands remain uncollected and disputes account for 45 per cent of uncollected demands. These factors, we felt, merited a performance evaluation of the appeal process. This is the first time we have attempted a holistic study of appeals. The topic was also......

Percentage of amount locked 48 per cent of the demands raised up in appeals to total amount remaining by AOs remains uncollected; locked up Disputes account for 45 per cent __ _ _ ?................ m ™ as \ of the uncollected demands; 22 per cent of the demands raised in assessments are......

10 lakh) account for 93 per cent of the pending tax demand but constituted only 17 per cent of the appeals. 66 per cent of the appeals were instituted by taxpayers on disputes on tax less than Rs. 1 lakh. The assessment process is unable to satisfy the small taxpayer, leading to greater......

K. L. Srihari (HUF) and others 250 ITR193 64 Double income tax relief on a transaction is given to taxpayer on account of tax on transaction in another country. CIT (A] confirmed the inclusion. 66 Under section 80IA. The deduction is on the profits earned by the units that are eligible for......

(Paragraph 2.4) ix Maritime trade lost an estimated an amount of Rs 1400 crore per year on account of pre-berthing detentions. These, inter alia, were caused due to lack of specialised berths, resulting in congestion of vessels. (Paragraph 2.6) Recommendations Concerted efforts should......

In the case of daily-rated contracts22, none of the ports had conditions to take into account the speed of the dredgers, hopper leakages23 etc. Such conditions were included in unit rate contracts only at New Mangalore and Mormugao. Density based restrictions for unit rated contracts were......

and handling charges at Rs 65 per tonne were fully waived to relieve the port users from making double payments on the ground that wharfage on this account had already been collected at the SBM. The action of Cochin port was not justified as the handling charges collected at the SBM were Rs 25......

6.2.3 Non-alignment with the National Plans Since NMDP had been formulated by taking into account important parameters like vessel sizes, economic growth, national traffic demand and other national projections, taking up of schemes “Implementation delays in connectivity projects and reasons......

It was estimated that maritime trade in India lost more than Rs 1400 crore per annum on account of such detentions. It was also found that important marine services like providing of tugs and pilots for safe navigability, in which ports enjoyed a monopoly, were not being carried out efficiently.......

7 Employment and Wages 7.1 Prescribed Requirements/Procedures The Act and MoRD’s Operational Guidelines stipulate the following: • Applications for work (for at least 14 days of continuous work) may be submitted by adult members of registered...

Guidelines, various authorities (sarpanches, ward, mandal parishad territorial council members) were having huge sums of money credited to their bank accounts purportedly for material payments, after being nominated as Work Executing Members (WEMs) by GPs. In one mandal (Velgodu31), such payments......

Further, payments for material supplies were made not to the suppliers’ account, but to the WEM’s account on the basis of MB measurements (and not on the basis of purchase invoices). The above clearly demonstrates the contractual nature of the engagement of WEMs by PRED. However,......

district (Krishnagiri and Tuggali mandals), while job card numbers were intimated to the beneficiaries, job cards were not given in many cases (on account of printing problems); this was confirmed through the beneficiary surveys. In many cases, photos were old, and included photos of children......

Also, bank accounts were opened individually for workers (including women), instead of a single account in the name of the head of the household. It would be seen that the women were about half the total number of employees worked under MGNREGA, evidencing that there was no discrimination against......

for the discrepancy between the unskilled wage payments as depicted through the MIS web reports and the Muster Roll entries provided to us were on account of unskilled horticulture related tasks undertaken through EGS works35. The logic behind the ‘Glance Reports’ indicates that both for......

12 Grievance Redressal, Transparency and Accountability 12.1 Prescribed Requirements The main mechanisms prescribed under the Act and MoRD’s Operational Guidelines/ circulars for......