Audit Reports

of officers deployed for 3,605 3,687 3,737 3,657 4,033 assessment duty48 47 Source: Union Finance Accounts of respective year. 48 Source: Directorate General of Income Tax (Logistics), Research & Statistics Wing, New Delhi. 49 Source: Tax collection figures - Pr. Chief Controller of Accounts,........................

Apart from this, we have also audited cases of previous assessments years during FY 2013-14. The incidence of errors in assessment checked in audit relating to assessment completed by ITD in FY 2012-13 was 16,853 (9.5 per cent) which was more than the previous year (7.9 percent). We........................

Tax DT Direct Taxes DOR Department of Revenue FY Financial Year GDP Gross Domestic Product GTR Gross Tax Revenue ICAI Institute of Chartered Accounts of India IT Income Tax ITAT Income Tax Appellate Tribunal ITBA Income Tax Business Application ITD Income Tax Department ITDMS Integrated........................

Glossary of Terms Glossary of Terms Terms Description 17-Zones of Indian Central Railway (CR), Eastern Railway (ER), East Railways Central Railway (ECR), East Coast Railway (ECoR), Northern Railway (NR), North Central Railway (NCR), North Eastern...

In six revenue grants, one appropriation and one segment of capital grant, there were savings of more than 100 crore, which the Public Accounts Committee commenting very strongly against such ultra constitutional methods. The Suspense Heads are intermediary/adjusting heads of accounts operated........................

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

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 require their accounts to be audited by CAG.........................

Statement as part of the Board's Report indicating that the applicable Accounting Standards have been followed in the preparation of the accounts and reporting the material departures therefrom, that the companies follow their accounting policies consistently and that all the........................

Limited 3 PNB Life Insurance Company Limited 83 Report No. 2 of 2015 APPENDIX II A (As referred to in Para Nos. 1.1.3 and 2.3.2) Accounts in arrears or company under liquidation A. Government companies and corporation SI. No./ Name of the CPSE Year for which Accounts Name of not received........................

CHAPTER 6 Corporate Social Responsibility 6.1 Introduction Corporate Social Responsibility (CSR) is a company's commitment to operate in an economically, socially and environmentally sustainable manner, while recognising the interest of its...

Forty seven companies (including 17 deemed government companies) whose accounts were in arrears for three years or more or were defunct/under liquidation are not included in the report. [Para 1.1.3] Government Investments The accounts of 353 government companies and corporations indicated that........................

CHAPTER 5 Compliance with DPE Guideline 5.1 Introduction The Bureau of Public Enterprises (BPE) was set up in 1965 to provide policy and overall guidance to the Central Public Sector Enterprises (CPSEs) and act as a centralized coordinating unit...

48 Refer paragraph 3.31 49 Goa, Jharkhand, Karnataka, Madhya Pradesh and Rajasthan 50 Salaried tax payers may get the refund online to their bank accounts for amounts upto Rs. 25,000 through ECS compulsorily. Only in cases where the assessee has clearly opted against ECS, the refund shall be........................

Executive Summary A taxpayer becomes eligible for a refund if the tax paid by him was higher than the tax due in the year. The refund process gets initiated with the claim contained in the annual tax returns submitted by the taxpayer, which is then ...

We audited refunds this year to examine the extent to which the Department has been able to fulfill the above commitments. 1.8 The fact that efficiency in giving timely refunds forms the touchstone for evaluation of the Department's IT systems also prompted us to choose this audit Our attempt........................

/-\ Chapter 2 V_y Comments on Accounts Comments relating to significant deficiencies in the presentation (accuracy, completeness and transparency) of the union accounts are given........................

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 Glossary 14 days auction A scrip of 14 days duration introduced from June 1997. Auction for Treasury Bill this instrument is held........................

(Duties, Powers and Conditions of Service) Act 1971, stipulate that the audit of bodies or authorities substantially funded by Government can be audited by CAG only if the assistance by way of grant or loan is not less than ?25 lakh and the amount of such assistance is not less than 75 per........................

(Duties, Powers and Conditions of Service) Act 1971, stipulate that the audit of bodies or authorities substantially funded by Government can be audited by CAG only if the assistance by way of grant or loan is not less than ?25 lakh and the amount of such assistance is not less than 75 per........................

of units No. of units Actual no. of Percentage under Audit planned to be units audited of shortfall jurisdiction audited 2009-10 339 155 121 22 2010-11 309 148 107 28 2011-12 339 152 99 35 The above details indicate that there was shortfall ranging from 22 to 35 per cent against the targeted........................

Uttar Facility surveys were complete for Facility surveys were not conducted at any of Pradesh the audited CHCs, PHCs and Sub Centres 82% CHCs, 81% PHCs and 96% Sub Centres 121 Report No. 8 of2009-10 Community Participation Annex 3.1 (Refers to paragraph 3.2) State wise status of constitution of........................

of the Mission was to transfer funds to SHSs for all programmes under the NRHM, receive Statements of Expenditure/ Financial Management Reports, audited accounts and UCs for them, thereby ensuring centralised financial management and data processing for all programmes under the Mission.........................

reaching the PHCs had increased substantially but the number of inpatient and outpatient cases at CHCs was not increasing apace as seen in the sample audited districts of Assam, Andaman & Nicobar, Bihar, Chhattisgarh, Jammu & Kashmir, Himachal Pradesh, Haryana, Meghalaya, Punjab, Puducherry, Uttar........................

for creation and strengthening of infrastructure during 2005-08 without developing a proper plan based on demand, need and prioritization. The audited DHS of 18 States/UTs had completed works for only Rs. 13.37 crore (9 per cent) out of Rs. 146.25 crore received for the creation and upgradation........................

No proper mechanism for collection and reporting of data on maternal and neo-natal deaths was seen in the audited districts of 17 States. The SHS did not prescribe year wise targets for various terminal methods of family planning in 15 States/UTs, and there were shortfalls as high as 62 per........................

Haryana, Himachal Pradesh, Bihar, Jharkhand, Lakshadweep, Orissa, Mizoram, Tamil Nadu, and West Bengal, the charter was not displayed in any of the audited health centres and other than in Andaman & Nicobar Islands and Tamil Nadu, the SHS had also not issued any instructions/ guidelines for the........................

Board CA Chartered Accountant CAC Chief Advisor Cost CAN Community Need Assessment CBO Community Based Organisation CCA Chief Controller of Accounts CDMO Chief District Medical Officer CEMONC Comprehensive Emergency Obstetric and Neonatal Care CEO Chief Executive Officer CHC Community........................

Report No. 8 of2009-10 CHAPTER -7: PROCUREMENT AND SUPPLY OF MEDICINE AND EQUIPMENT 7. Procurement and supply Timely supply of drugs of good quality, which involves procurement as well as logistics management, is of critical importance in any...

Thus, in each selected district 3 CHCs, 6 PHCs and 12 Sub-Centres had been audited. State wise list of the selected districts are listed in Annex 1.3. 1.4.4 Reporting methodology The results of audit at both the central and the State level were taken into account in arriving at audit conclusions.........................

capacity may be generated Funds flow arrangement should be rationalised to ensure minimum unspent/excess amount is left outside government accounts. The Ministry should review its interface banking arrangements in consultation with the Ministry of Finance. Interface banking should........................

68,192 crore. We found that the revenue earned from gems and jewellery by eleven audited commissionerates, during 2005-06 to 2007-08 was Rs. 2,023 crore, while the duty foregone was Rs. 20,864 crore. As against the import growth of 16 per cent, the growth in exports was only 13 per cent during........................

68,192 crore. We found that the eleven Revenue collection vis-a-vis revenue commissionerates audited by us forego ne 10000 earned revenue of Rs. 2,023 crore 8000 6000 from gems and jewellery during 4000 2005-06 to 2007-08, while the 2000 duty foregone was Rs. 20,864 0 crore. The revenue foregone........................

Report No. 15 of2009-10 (Indirect Taxes - Customs) CHAPTER III OBLIGATION OF EXPORTERS AVAILING OF BENEFITS OF ROMOTIONAL MEASURES 3.1 In this and the subsequent chapters we have discussed compliance issues and their impact i.e. cases of...

Report No. 15 of2009-10 (Indirect Taxes - Customs) Glossary of Terms and Abbreviations Expanded form Abbreviated form Air Cargo Complex ACC Annual Performance Report APR Bank Realisation Certificate BRC Bill of Entry BE Central Board of Excise and...

in the Information & Facilitation Centre with the help ofa new module to be prepared by NIC. L&DO accounts for receipts separately in terms of residential and non-residential leases; however, receipts from conversion are taken together. The following table shows head-wise receipts during........................

Report No. 6 of2009-10 CHAPTER 5. LEASE ADMINISTRATION, INSPECTION AND SURVEY 5.1 Lease Administration 5.1.1 Volume of Lease Transactions The volume of lease transactions handled during 2004 to 2008, as per the Performance Budgets/ Statement of...

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

Report No. 6 of2009-10 A performance audit of the functioning of the L&DO, covering the period from 2003-04 to 2007-08, was undertaken to assess whether L&DO was • effectively and efficiently managing leases of Gol property in prime locations and ...

an earlier Audit Review of the functioning of L&DO, which appeared in C&AG's Audit Report (Civil), Union Government for 1986-87, the Public Accounts Committee of Parliament (PAC) had, in September 1989, expressed concern regarding improper maintenance of land records, which had caused........................

Report No. 6 of2009-10 Annexure -I (Referred to in Para 1.1) Areas under the control of L&DO Akbar Road, Aurangzeb Road, Bangali Market, Babar Ali Ganj, Andha Mughal, Bharat Baird Road, Bhagwan Das Road, Road, Bazar Lane, Todarmal Nagar, Gulabi...

of Recommendations Summary of recommendations On managing the inventory of appeals (Paragraphs 2.1 to 2.8) We recommend that: small tax payers’ disputes may be hived off and dealt separately through an alternate dispute resolution mechanism. This ...

CHAPTER 5 EFFECTIVENESS OF INTERNAL CONTROLS Collection of data Process after the appellate decision Receipt of the appellate orders Filing of second appeal: Timeliness Implementation of appellate orders: Timeliness Recommendations Report No. 20...

Report No. 3 of2009-10 6 Schemes undertaken 6.1 National Maritime Development Programme Government of India had formulated the National Maritime Development Programme (NMDP) in 2006 to facilitate enhanced private investment, improve service quality ...

Report No. 3 of2009-10 2 Marine Operations Marine operations constitute a set of services provided by ports to facilitate smooth movement of vessels between anchorage points and berths as described below: • The ports should ensure that the access ...

Report No. 3 of2009-10 INTRODUCTION 1.1 Ports and the Indian Economy Ports play a pivotal role in stimulating economic activity in their surroundings and hinterland through the promotion of seaborne trade. In India, they handle 95 per cent of the...

Report No. 3 of2009-10 5 Performance indicators 5.1 Performance Indicators of Ports Operational efficiency at ports is determined primarily by the following four efficiency parameters: Output per ship berthday: The average output of a ship at a...

Report No. 3 of2009-10 Annexure (Refer Para No. 6.2.1) Status of schemes under Phase- I of National Maritime Development Programme Name of the Port Name of the Project Type * Estimate Budgetary Support Private funds estimated Date of commencement...