Audit Reports

25 September 2020

Financial

Gujarat

Report No.2 of 2020 - State Finances, Government of Gujarat

Loans advanced under social services were used for urban development and welfare of Scheduled Castes, Scheduled Tribes and Other Backward Classes and Minorities. Major portion of the loans advanced under economic services went to power sector (₹ 69 crore) and transport sector (₹ 113...........................

Sector:

Finance

Appendices

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Sanitation, Housing and Urban Development 10,795.29 8,069.29 3,607.64 11,676.93 Information and Broadcasting 138.93 160.73 0.00 160.73 Welfare of Scheduled Castes, Scheduled Tribes and Other Backward Classes 3,510.66 2,896.06 1,081.07 3,977.13 Labour and Labour Welfare 1,524.02 658.51 394.82...........................

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23 September 2020

Performance

Report No.13 of 2020 - Performance Audit on National Pension System, Union Government

Provisions Act, 1952) to ensure that NPS subscribers’ contribution is remitted to the Trustee Bank and cr edited in subscriber’s PRAN within the scheduled time. PFRDA should mark cases of grant of additional reli ef in CRA system to avoid payment of any sum to Annuity Service Provide r or...........................

Sector:

General Sector Ministries and Constitutional Bodies

Chapter 3 Planning

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01.11.2005 10.10.2014 March 2015 Maharashtra (All India Services) 02.03.2013 February 2014 Rajasthan 28.01.2004 01.01.2004 09.11.2010 November 2011 Uttarakhand 25.10.2005 01.10.2005 11.09.2009 October 2010 Audit observed that there was no parity between Cen tral and State Government...........................

Annexures

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Bihar 31-08-2005 01-09-2005 11-11-2008 04-03-2010 June 2010 5. Chandigarh 11-07-2009 01-01-2004 31-08-2009 05-05-2010 April 2011 6. Chhattisgarh 27-10-2004 01-11-2004 19-09-2008 20-02-2009 August 2009 7. Goa 05-08-2005 05-08-2005 30-09-2009 21-01-2010 December 2011 8. Gujarat 18-03-2005...........................

Chapter 1 Introduction

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Report No. 13 of 2020 Page 1 of 69 Chapter 1 - Introduction 1.1 Rolling out the New Pension Scheme 1 The Budget for the year 2001-02 mentioned that Cent ral Government (i.e. Government of India (GOI)) pension liability had re ached unsustainable...

Chapter 4 Implementation

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Provisions Act, 1952) to en sure that NPS subscribers’ contribution is remitted to the Truste e Bank and credited in subscriber’s PRAN within the scheduled time. 4.9 Exit/ Withdrawal from NPS As per the Notification (December 2003), individual s could normally exit at or after age 60 years and...........................

Chapter 5 Monitoring

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(of Central Government) were required to constitute a C ommittee comprising Joint Secretary (Admn) and Principal CCA 50/ CCA and subsequently (July 2011) Financial Advisers (FAs) w ere also included in the composition of the committee in each Ministr y/ Department for NPS monitoring. Key...........................

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23 September 2020

Performance

Report no.15 of 2020 - Performance Audit of Manpower and Logistics Management in Delhi Police

Delh\b Pol\bce should assess the derel\bct s\btuat\bon \b n the funct\bonal spaces \bn the pol\bce stat\bons and plan for the\br upgradat\bon \bn a scheduled and t\bme-bound manner, to ensure that the \bnfrastructure \bn pol\bce stat\bons \bs as per the BPR&D norms. Delh\b Pol\bce repl\bed (June...........................

Sector:

General Sector Ministries and Constitutional Bodies

Chapter 4 Police districts

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Delh\b Pol\bce should assess the derel\bct s\btuat\bon \b n the funct\bonal spaces \bn the pol\bce stat\bons and plan for the\br upgradat\bon \bn a scheduled and t\bme-bound manner\f to ensure that the \bnfrastructure \bn pol\bce stat\bons \bs as per the BPR&D norms. Delh\b Pol\bce repl\bed...........................

Chapter 5 Police Control Room

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Report \bo. 15 o\f 2020 32 5. P\bl\fce C\bntr\bl R\b\bm 5.1. In\bro\fuc\bion The Pol\bce Control Room (PCR) Un\bt of Delh\b Pol\bce a\bms to prov\bde qu\bck pol\bce ass\bstance to publ\bc \bn need/d\bstress by the qu\bcke st means and \bn the...

Chapter 9 Digital Initiatives of Delhi Police

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Report \bo. 15 o\f 2020 64 9. Digit\bl Initi\bti\fes of Delhi Police 9.1. Intr\bduct\f\bn In or\ber to a\fhieve the \besire\b te\fhnologi\fal a\bvan \fement to keep pa\fe with the tren\bs a\fross the globe, Delhi Poli\fe has taken a number of...

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23 September 2020

Performance

Report No.14 of 2020 - Performance Audit on Search and Seizure Assessments in Income Tax Department, Union Government, Department of Revenue - Direct Taxes

Three cases are illustrated below: In Maharashtra, Pr. CIT (Central)-I, Mumbai charge, a search was conducted in November 2011 in the case of a compan y of the Group and the assessment for AY 2011-12 was completed u/s 143 (3) r.w.s 153A r.w.s 144C of the Act in April 2015 determining inc...........................

Sector:

Taxes and Duties

Chapter 2 Systemic deficiencies in the assessments and extent of compliance with existing provisions of the Act/Rules/Circulars in making assessments

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Three cases are illustrated below: In Maharashtra, Pr. CIT (Central)-I, Mumbai charge, a search was conducted in November 2011 in the case of a compan y of the Group and the assessment for AY 2011-12 was completed u/s 143 (3) r.w.s 153A r.w.s 144C of the Act in April 2015 determining inc ome at...........................

Chapter 3 Coordination among different wings of the ITD and between ITD and other Government agencies

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Audit noticed that as p er Appraisal Report, undisclosed income of ` 51.59 crore was declared in the hands of the assessee in the AY 2011-12. However, only ` 41.31 crore was added during assessment, leaving a balance of ` 10.28 crore without stating any reason for variation. Undisclosed income of...........................

Appendices

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Report \bo. 14 o\f 2020 (Per\formance Audit) 63 Appendix-1 Re\ber Para No. 1.6 Samp\fe Se\fection Name o\b O\b\bice State Tota\f No. o\b Group Assessed No o\b Group Se\fected No o\b Cases Se\fected DGA(C), Mumbai Maharashtra 196 25 3925 PDA(C),...

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23 September 2020

Compliance

Report No.11 of 2020 - Compliance Audit of Union Government, Department of Revenue – Direct Taxes

loan or borrowing or advance from any Public Financial Institution or a State Financial Corporation or State Industrial Investment Corporat ion or Scheduled Bank in accordance with the terms and conditions of the agreement gove rning such loan or borrowing or advance shall be allowed as...........................

Sector:

Taxes and Duties

Chapter 2 Audit Mandate, Products and Impact

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Report No. 11 of 2020 (Direct Taxes) 15 Chapter II: Audit Mandate, Products and Impact 2.1 Authority of the CAG for audit of receipts Article 149 of the Constitution of India provides t hat the Comptroller and Auditor General of India (CAG) shall...

Chapter 3 Corporation Tax

_{(PDF 0.24 MB)}

loan or borrowing or advance from any Public Financial Institution or a State Financial Corporation or State Industrial Investment Corporat ion or Scheduled Bank in accordance with the terms and conditions of the agreement gove rning such loan or borrowing or advance shall be allowed as...........................

Chapter 4 Income Tax

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Audit examination revealed that brough t forward business loss of ` 4.74 crore was inclusive of loss of ` 2.53 crore pertaining to AY 2011-12. However, for the AY 2011-12, assessee had a loss of ` 27.88 lakh only, and hence, excess set off of loss of ` 2.25 crore was allowed to the assessee............................

Appendices

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Appendices Report No. 11 of 2020 (Direct Taxes) 105 Appendix 2.1 (Reference: Paragraph 2.2.5) State-wise incidence of errors in assessments State Assessments completed in units selected for audit during 2018-19 Assessments checked in audit during...

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23 September 2020

Compliance

Report No.6 of 2020 - Compliance Audit Observations Union Government (Civil)

T hus, the entire fund available for modernisation was ` 109.42 crore and each o f works were scheduled to be completed within two years from the date of receipt of payment. NBCC divided the entire work into 23 packages ( Annexe-3.1) and awarded these packages to sub-contractors (October 2011...........................

Sector:

General Sector Ministries and Constitutional Bodies

Chapter 2 Ministry Of Agriculture and Farmers' Welfare

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Food Safety Standards Authority of India issued Food Safety and Standards (Contaminants, Tox ins and Residues) Regulations, 2011 which mention the permissible ite ms and their tolerance limits in respect of antibiotics/drugs used in the process of shrimp production. A sub-committee, formed (May...........................

Annexes

_{(PDF 0.23 MB)}

Consumer Affairs, Food and Public Distribution 162384.89 147333.84 160517.15 4. Culture 2011.83 2302.55 2530.51 5. Development of North Eastern Region 2036.68 2543.61 2568.36 6. Department of Atomic Energy 16380.70 18238.40 20067.60 7. Nuclear Power Schemes 4733.26 -- -- 8. Department of...........................

Chapter 14 Ministry Of Science and Technology

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Limited, Tamilnadu, M/s Shripet Industries, M/s Naveen Addit ives Limited, Hyderabad, M/s Alpha Amins Pvt. Limited, M/s Haryana Biotech Pvt. Limite d, Gurugram, M/s Pushkar Chem Limited, Mumbai, M/s Midas Communication Technologi es Pvt. Limited, Chennai, M/s Valuepitch e Technologies Pvt............................

Appendices

_{(PDF 0.45 MB)}

Agriculture & Farmers’ Welfare Agriculture Cooperation Up to March 2011 32 5698.50 2011-2016 370 51045.20 2016-17 343 91728.99 Total 745 148472.69 Animal Husbandry, Dairying & Fisheries Up to March 2011 2 792.26 2011-2016 117 14600.78 2016-17 59 11987.92 Total 178 27380.96 2. Culture Up to...........................

Chapter 5 Department of Space

_{(PDF 0.3 MB)}

6 of 2020 91 Table No. 2: Cost escalation in works for delays attributable to contractors (` `` ` in lakh) Sl. No. Centre Work/ Scheduled completion date Total Delay (in days) Delay on the part of contractor accepted for payment of cost escalation Audit Observation Cost escalation paid Short...........................

Chapter 11 Ministry Of Human Resource Development

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Satyawati College (College), New Delhi (u nder the University of Delhi) overpaying interest aggregating to ` 83.30 lakh for the period 2008 to 2011 against General Provident Fund/Contributory Pr ovident Fund balances of its employees. In response, Ministry of Human Resou rce Development...........................

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23 September 2020

Financial

Report No.4 of 2020 - Accounts of the Union Government -Financial Audit

Sector:

Finance

Chapter 2 Observations on Finance Accounts

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Report of the CAG on Union Government Accounts 2018-19 12 Chapter 2: Observations on Finance Accounts 2.1 Introduction The Union Government Finance Accounts (UGFA) presen t the accounts of receipts and disbursements of the Union for the yea r, the...

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23 September 2020

Performance

Report No.2 of 2020 - Performance Audit on Assessment and Utilisation of Locomotives & Production and Maintenance of LHB Coaches in Indian Railways

Para 1.17 Lack of quality control, use of inferior material, poor supervision and inadequate internal control occurred during scheduled maintenance of locos in loco sheds. This led to unscheduled/ out of course repairs of 17,530 diesel and 22,078 electric locos. Para 1.18 a On account of...........................

Sector:

Transport & Infrastructure

Annexure

_{(PDF 0.95 MB)}

Electric 10.93 Feb-13 Jan-20 96 82 10 NER 2011-12 Gonda Augmentation of homing capacity of diesel shed from 100 to 150. Diesel 13.24 Dec-19 - 75 70 11 NER 2016-17 Gorakhpur Proposal for AC Electric Loco Shed having homing capacity of 100 Locomotives at Gorakhpur. Electric 85.35 Mar-20 - 65 35...........................

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06 October 2020

Compliance Performance

Odisha

Report No. 2 of 2020- Economic Sector and Public Sector Undertakings Government of Odisha

Government replied (August 2018) that there was no scope for GRIDCO to know such development as the issue was internal to all scheduled commercial banks. They further stated that after a lot of enquiry and persuasion with the banks, it was kn own that the existing term loans could be replaced...........................

Sector:

Agriculture and Rural Development |

Power & Energy

Part A Chapter 3: Functioning of State Public Sector Undertakings (Non-Power Sector)

_{(PDF 0.49 MB)}

Dividend Payout 3.18 The State Government had formulated (December 2011) dividend policy under which all profit making PSUs are required to pay annual dividend of 20 per cent of the State Government equity or 20 per cent of the profit after tax, wh ichever is higher. The minimum dividend...........................

Part A Chapter 1: Functioning of Power Sector PSUs

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16 crore in 2017 -18 . Dividend Pa yout 1.14 The State Government had formulated (December 2011) dividend policy under which all profit making PSUs are required to pay annual dividend of 20 per cent of the State G overnment equity or 20 per cent of the profit after tax, whichever is higher............................

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16 September 2020

Compliance Performance

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Gujarat

Odisha

Tamil Nadu