Audit Reports

32 of 2013 Records of activities for the period April 2006 to March 2012 were audited. 1.7 Audit Criteria Audit Criteria were derived from following: Employees’ Provident Funds and Miscellaneous Provisions Act, 1952; Employees’ Provident Funds Scheme, 1952; Employees’........................

Report No. 7 of 2014 (Performance Audit) Abbreviations ACIT Assistant Commissioner of Income Tax ADCR Arrear Demand & Collection Register AIR Annual Information Return AO Assessing Officer AOP Association of Persons AY Assessment Year Bol Body of...

Report No. 18 of 2013 Annex 1.1 (Refer Para 1.1) Details of Units Audited and their Functions SI. Name of the Museum Functions no. 1. Archaeological Survey The objectives of the ASI included: of India (ASI) •........................

Report No. 18 of 2013 CHAPTER - VI Management of Antiquities Antiquity includes any coin, sculpture, painting, epigraph or other work of art or craftsmanship; any article, object or thing detached from a building or cave which Chapter - VI: is of...

Report No. 18 of 2013 CHAPTER - III Management of World Heritage Sites The General Conference of the UNESCO in 1972 adopted a Convention concerning Protection of World Cultural and Natural Heritage. The Convention sought to Chapter - III :...

Report No. 18 of 2013 CHAPTER - II Identification and Protection of Monuments and their documentation For appropriate protection and conservation of monuments and sites, the first step was their identification. The AMASR Act, 1958 authorised the...

Report No.18 of 2013 CHAPTER - IX Security of the Monuments and Antiquities Security of a site or a monument is integral to its protection. The ASI is also assigned the responsibility of security of the centrally protected monuments from Chapter -...

Report No. 18 of 2013 CHAPTER - X Awareness, Interpretation and Amenities The primary objective of managing heritage is to communicate its significance and need for its conservation to the host community and to the visitors. Reasonable and Chapter...

Stock registers for scientific equipment and chemicals in the labs were not maintained. Detailed accounts of analytical or chemical treatment work carried out in hapter - IV : Preservation and these labs were not maintained as prescribed in the Manual of the ASI. Conservation Works •........................

As a result, more than 95 per cent of objects were lying in reserve, in some of the audited museums without ever having been put on display. (Para 6.14.1) There were acute shortages of staff in all key positions in the ASI. This adversely affected the security and maintenance of monuments.........................

Report No. 18 of 2013 CHAPTER - XI Governance and Insensitivity to Red Signals The functioning of the Ministry and its subordinate organisations were reviewed by Chapter - XI: Governance and external groups and authorities on multiple occasions....

Report No. 18 of 2013 CHAPTER - VII Financial Management Funding is crucial for the conservation activities of different organisations. The Ministry allocated funds under Plan and Non-plan component to the ASI. The funds were also released to the...

Responses received from the audited entities have been considered while preparing this Report and these have been included to the extent feasible. 1.3.5 Audit Sampling A sample of monuments and sites for joint physical inspection with the ASI officials was selected in view of their........................

Superintending Archaeologist ASI, HQ Archaeological Survey of India Headquarters ASK Asiatic Society, Kolkata ASM Asiatic Society, Mumbai AWC Accounts Work Code BIMSTEC Bangladesh Nepal Bhutan Sri Lanka Thailand India and Myanmar Countries BRDC Bekal Resorts Development Corporation CA........................

a report on the working of the University during the previous year, together with the statement of the receipt and expenditure, the balance sheet as audited and the financial estimates for the next year shall be presented (Section 8(3) of the Schedule). It was observed that during 2006-07 to........................

The University in violation of MHRD directions, diverted maintenance grant for payment of interest on GPF accounts of its employees. Functioning of Babasaheb Bhimrao Ambedkar University, Lucknow Dr. Bhimrao Ambedkar University, Lucknow was established by the State Government in 1989 for........................

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 efficient procurement, and distribution of...

Report No. 7 of 2013 Chapter - IV Movement of Food grains | Status of movement of food grains Under the existing food management framework, FCI is the only Government agency for movement of food grains in the Central Pool. This constitutes a very...

3.97 4.98 4.67 4.91 subsidy to total expenditure Percentage of total 7.95 8.21 11.77 11.05 13.00 14.69 subsidy to total expenditure Source: Union Accounts ’"Provisional figures Storage of food grains Storage capacities available with Government agencies both at the central and the state........................

Report No. 7 of 2013 Chapter - II Operational Framework of Food grains Management FC-I is the main agency entrusted with storage management and movement of food grains from procuring and surplus states to deficit and consuming states for ultimate...

Report No. 7 of 2013 ANNEX-1 (refer Executive Summary) No.9-3/20l2-FC.ll Government of India Ministry of Consumer Affairs, Food & Public Distribution Department of Food & Public Distribution Krishi Bhavan, New Delhi Dated: January 24, 2013 Shri...

Report No. 7 of 2013 Glossary of Terms AALL Adani Agri Logistics Limited AAY Antyodaya Anna Yojna AGT Annual Guaranteed Tonnage APL Above Poverty Line BOO Build, Own and Operate BPL Below Poverty Line C&AG Comptroller and Auditor General C2...

FCRA also stipulates maintenance of separate account in a designated bank for the FCs received and the purpose of its receipt in the accounts. The returns have to be submitted annually to MHA. 4.14 As per MHA website, 21,508 Associations reported receipts of FCs amounting to 10,338 crore during........................

The Ministry further stated (July 2013) that as per the provisions of section 12A (b) of Act, the accounts of the trusts are required to be audited by an accountant, where the total income of the trust or institution as computed under this Act without giving effect to the provisions of........................

Tax Return (For Trusts) MHA Ministry of Home Affairs NGO Non Government Organization PA Performance Audit PAN Permanent Account Number PAC Public Accounts Committee TDS Tax Deducted at Source Trust Charitable Trust/Institution VOs Voluntary Organizations 56........................

Executive Summary • Strengthening the tax base is arguably one of the most important aspects of the direct tax management. The Income Tax Department (ITD) uses 'pieces of information' arising from different sources to strengthen the tax database, ...

Report No.4 of 2013 (Performance Audit) Chapter II: Collection, Collation and Dissemination of Information • CIB did not collect information from all the compulsory source codes and approved optional source codes, A large number of collected...

Report No.4 of 2013 (Performance Audit) Abbreviations AIR Annual Information Return AIS Assessee Information System AO Assessing Officer AST Assessment Information System AY Assessment Year CASS Computer Assisted Scrutiny Selection CIB Central...

Chapter 3 Planning The obligation to provide employment within 15 days of receipt of application necessitates advance planning. The basic aim of the planning process is to ensure that the district is prepared well in advance to offer productive...

sabha meetings f) Transparency and monitoring g) Impact analysis The survey was conducted by the members of the audit parties of the Indian Audit & Accounts Department who were deployed for the performance audit of MGNREGS. In case a particular beneficiary was not available, another memberof the........................

r Chapter 44 Monitoring and 11 Evaluation Mechanisms 11.1 Monitoring and Evaluation Framework The substantial amount of funds involved in the implementation of MGNREGS coupled with its implementation across the country in two lakh GPs, makes the...

The replyofthe Ministrydoesnotaddressthefollowing issues: The action of the Ministry violated GFR 212(1) which requires submission of annual audited statement relating to grants-in-aid released during the previous year in case of release of grants-in-aid in excess of 50 per cent of the........................

Employment Guarantee Scheme Chapter 7 - Employment Generation and Payment of Wages The Ministry stated that it had already started certification of accounts of gram panchayat by CA/CA firms and this would facilitate proper maintenance of records at the grass root level. The Ministry also stated........................

IEC activities need to be stepped up for better beneficiary awareness. Monthly squaring of accounts is an important control over utilization of funds. Progress of monthly squaring of accounts should be checked during release of funds by the Ministry. In the interest of uniformity andfor........................

and diversion offunds 42 5.15 Unaccounted expenditure or misappropriation offunds 43 5.16 Monthly squaring ofAccounts 43 5.17 Prescribed format of Accounts 44 Chapter 6 Registration and Issue of Job cards 45 6.1 Introduction 45 6.2 Household Survey 45 6.3 Issue ofJob Cards 46 6.4 Maintenance of........................

The systems for financial management and tracking were deficient, with significant cases of failure to conduct monthly squaring and reconciliation of accounts. Several instances of diversion and misutilisation of funds and non-rendering of utilisation certificates and expenditure details were........................

Furthermore, Ministry had taken a decision to engage CAs/CA firms to assist the state in assessing the state share based on accounts of State Employment Guarantee Fund and other records/documents. The states would have to bear additional liabilities (in addition to that mandated by Section 22........................

Chapter f% Registration and Issue of 6 Job Cards 6.1 Introduction The first step in guaranteeing the beneficiary's right to 100 days of employment under the Scheme was ensuring registration of the household with the gram panchayat. Under paragraph...

Chapter Mahatma Gandhi National Rural 1 Employment Guarantee Scheme - An Overview 1.1 Introduction The Eleventh Five Year Plan document estimated that India had more than 30crore people below the poverty line. It also noted that the number of poor...

Chapter Convergence with other Schemes 9.1 Introduction The Operational Guidelines {para 14.1.1) allow for convergence of MGNREGS funds with funds from other schemes and sources for creation of durable assets. Funds available with implementing...

Chapter Convergence with other Schemes 9.1 Introduction The Operational Guidelines {para 14.1.1) allow for convergence of MGNREGS funds with funds from other schemes and sources for creation of durable assets. Funds available with implementing...

To prepare Annual Accounts and expenditure records, it is essential to capture all expenditure that may be incurred including agencies other than dockyards such as MOs, Weapon Equipment Depots (WEDs) etc. The cost accounting system required to be followed in NDs is laid down in Naval Dockyard........................

Shipyard Limited CST Comparative Statement of Tenders D DA Diesel Alternator DCD Dockyard Completion Date DD Dry Dock DDCOST Deputy Director Cost Accounts DFM Directorate of Fleet Maintenance DGNP Director General Naval Project DIT Directorate of Information Technology DL Defect List DLS........................

There were lapses in timely and accurate preparation of the Annual Works & Production Accounts (AWPA). The prevalent costing system did not aid either cost identification, cost control or identification of inefficiencies. (Paras 5.2 and 5.3) 5. Conclusions While acknowledging that the Navy........................

CHAPTER-2 Planning and Execution of Refits Audit Objective 1: Whether the Planning & Execution of Refits were in line with the Relevant Order & Operation cum Refit Cycle (OCRC) and whether these were effective? 2.1 How are the refits planned?...

A CHAPTER-4 Infrastructure, Human Resources and Supply of Spares Audit Objective: Whether infrastructure, Human Resources and Spares & Equipments for refits & MLUs were available? 4.1 Background Er efficient, economic and effective execution of a...