Audit Reports

Chapter-V Financial Performance of Public Sector Undertakings 63 CHAPTER-V Financial Performance of Public Sector Undertakings This chapter discusses the financial performance of Public Sector Undertakings (PSUs) as revealed from their accounts....

Chapter-II Finances of the Union Territory 11 CHAPTER-II FINANCES OF THE UNION TERRITORY This chapter provides a broad perspective of the fi nances of the Government of Jammu and Kashmir (UT) during the year 2020-21. 2.1 Major changes in Key Fiscal...

Chapter-IV Quality of Accounts and Financial Reporting Practices 51 CHAPTER-IV QUALITY OF ACCOUNTS AND FINANCIAL REPORTING PRACTICES A sound internal financial reporting system with re levant and reliable information significantly contributes to...

i TABLE OF CONTENTS Contents Paragraph Page Preface ix Executive Summary xi-xv CHAPTER-I OVERVIEW Profile of the Union Territory of Jammu and Kashmir 1.1 1 Gross State Domestic Product of the Union Territory of Jammu and Kashmir 1.1.1 1 Basis and...

Executive Summary xi EXECUTIVE SUMMARY Background This Report on the finances of the Government of Un ion Territory of Jammu and Kashmir is brought out to assess the financial perf ormance of the Union Territory during the year 2020-21 vis-à-vis...

Chapter-I Overview 1 CHAPTER-I OVERVIEW This chapter describes the basis and approach to th e report and the underlying data provides overview of structure of Government accoun ts, budgetary processes, macro- fiscal analysis of key indices and Union ...

Chapter-III Budgetary Management 39 CHAPTER-III BUDGETARY MANAGEMENT 3.1 Budget Process The annual exercise of budgeting is a means for det ailing the roadmap for efficient use of public resources. Appropriation Accounts are acc ounts of the...

Audit Report of the Comptroller and Auditor General of India on the Union Territory Finances for the year ended 31 March 2021 Government of Union Territory of Jammu and Kashmir Report No. 2 of the year 2022

ix PREFACE This Report for the year ended 31 March 2021 has be en prepared for submission to Lieutenant Governor of Jammu and Kashmir under Sect ion 72 of the Jammu and Kashmir Reorganisation Act 2019. As per the decisio n of the Government of...

Waste Management in Indian Railways Report No. 16 of 2022 1 Indian Railways (IR) is a vast network that generat es huge quantities of waste from diverse sources such as passengers, vendors, cateri ng units, hawkers, Railway Hospitals, Workshops,...

Executive Summary Report No. 16 of 2022 i EXECUTIVE SUMMARY Waste management is a process involving collection, transport, treatment and disposal of waste materials. The main sources of waste in I ndian Railways are:  Waste from core activities -...

Annexures Annexure – Waste Management in Indian Railways Report No. 16 of 2022 49 Annexure-1.1 (Referred in Para 1.1) Organisational Hierarchy Railway Board level Zonal Railway level Divisional Level Executive Director (EnHM)/Mech. Engg. Dy. Chief ...

Report No. 17 of 2022 Performance Audit of Procurement and Supply of Drugs in CGHS 7 Chapter-II: Procurement and Supply of drugs 2.1 System of Procurement of drugs for CGHS Several offices are involved in the process of proc urement of drugs in CGHS ...

Report No. 17 of 2022 Performance Audit of Procurement and Supply of Drugs in CGHS vi i Executive Summary The Central Government Health Scheme (CGHS) was started in 1954 by the Ministry of Health and Family Welfare with the objective of providing...

Report No. 17 of 2022 Performance Audit of Procurement and Supply of Drugs in CGHS 1 Chapter-I: Introduction 1.1 CGHS coverage and salient features The Ministry of Health and Family Welfare (Ministry ) provides comprehensive health care facilities...

Annexures Report No. 17 of 2022 Performance Audit of Procurement and Supply of Drugs in CGHS 75 Annex-1.1 (Refer to para-1.6) (Selected AD offices and wellness centers) Sl. No. Nos. AD office Name of selected AD CGHS offices City Name of selected...

Report No. 17 of 2022 Performance Audit of Procurement and Supply of Drugs in CGHS 71 Chapter-IV: Conclusion and Recommendations The Central Government Health Scheme (CGHS) was sta rted in 1954 with the objective of providing comprehensive medical...

15 Report No. 5 of 20 22 (Indirect Taxes – Goods and Services Tax) 15 Chapter III : Effectiveness of Compliance Verification M echanism under GST As per Section 59 of the Central Goods and Services Tax Act, 2017, every registered person shall self ...

119 Report No. 5 of 20 22 (Indirect Taxes – Goods and Services Tax) 119 Chapter VI: Transitional Credits under GST 6.1 Introduction The Goods and Service Tax ( GST ) replaced multiple taxes levied and collected by the Centre and States. GST, a...

1 Report No. 5 of 20 22 (Indirect Taxes – Goods and Services Tax) 1 Chapter I: Indirect Taxes Administration and Revenue Trend This chapter gives an overview of the indirect taxes administration and the revenue trends in indirect tax collection ....

45 Report No. 5 of 20 22 (Indirect Taxes – Goods and Services Tax) 45 Chapter IV: Reliability of GST data maintained by Goods and Services Tax Network Information Technology is at the core of the implementation of Goods and Services Tax. It...

iii Report No. 5 of 20 22 (Indirect Taxes – Goods and Services Tax) iii Executive Summary Goods and Services Tax (GST) is a tax on supply of goods or services or both except taxes on the supply of alcoholic liquor for human consumption. GST came...

© COMPTROLLER AND AUDITOR GENERAL OF INDIA www.cag.gov.inReport of the Comptroller and Auditor General of IndiaUnion Government Department of Revenue (Indirect Taxes – Goods and Services Tax) Report No. 5 of 2022lR;eso t;rsDedicated to Truth in...

9 Report No. 5 of 20 22 (Indirect Taxes – Goods and Services Tax) 8 Table 1.4 : Budget, Revised estimates and Actual receipts (GST) (` ` in crore) Year Budget Estimates (BE) Revised Estimates (RE) Actual Receipts CGST IGST Cess Total CGST IGST...

i Report No. 5 of 20 22 (Indirect Taxes – Goods and Services Tax) i Preface This Report for the year ended March 2021 has been prepared for submission to the President of India under Article 151 of the Constitution of India. The Report contains...

Report No. 10 of 2022 10 Chapter 3: Policy and Regulations Availability of appropriate Acts, Rules, Laws, and Guidelines and their contemporary relevance is a pre-requisite for preservation and conservation of monuments and antiquities. In this...

Report No. 10 of 2022 38 Chapter 6: Identification and Notification of Monuments and Antiquities India’s rich repository of heritage includes an estimated 4 lakh plus heritage structures and 58 lakh plus antiquities 35, mostly under the control of ...

Report No. 10 of 2022 58 Chapter 8: Antiquities Management Antiquities are mostly acquired and maintained by various national/State level museums across the country. Besides, antiquities found during excavations are kept and displayed by ASI at its...

Report No. 10 of 2022 48 Chapter 7: Monuments Management Monuments and archaeological sites are finite and our non-renewable cultural resource. India’s rich repository of heritage include world heritage sites and monuments declared as of national...

Report No. 10 of 2022 28 Chapter 5: Financial Management India’s cultural heritage is not only an important marker of her past but also provides an opportunity for generating employment and income through heritage tourism and local development....

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Report No. 10 of 2022 iii PREFACE The Office of the Comptroller and Auditor General of India (CAG) had undertaken (2012-13) a Performance Audit of Preservation and Conservation of Monuments and Antiquities and the Report (No. 18 of 2013) containing...

Report No. 10 of 2022 7 Chapter 2: Audit Approach In order to verify the actions following the concern areas reported earlier by Audit and to examine the assurance given by the Ministry/ASI to the Parliamentary Committee, a follow-up audit 4of the...

Report No. 10 of 2022 v Executive Summary Introduction:Our archaeological heritage include over 4 lakh plus structures and 58 lakh plus antiquities, mostly under the control of Central and State level authorities, museums, religious bodies, etc. In...

Report No. 10 of 2022 73 Chapter 9: Explorations and Excavations Excavation of archaeological remains is one of the primary responsibilities of the ASI. In this chapter, audit observations connected with exploration and excavation related activity...