Audit Reports

26 March 2021

Compliance

Telangana

Report No. 5 of 2020 - Public Sector Undertakings, Government of Telangana

Industries & Commerce 07.06.2017 0.00 7.50 0.03 0.00 7.53 0.00 1.62 0.00 1.62 10 Telangana Ov erseas Manpower Company Limited Labour, Employment, Training & Factories 05.08.2015 0.00 0.05 0.00 0.00 0.05 0.00 2.01 0.55 2.56 11 Telangana State Agro Industries Development Corporation Limited..................

Chapter - 2 (Functioning of Power Sector PSUs) of Report No. 5 of 2020 - Public Sector Undertakings, Government of Telangana

_{(PDF 1.44 MB)}

Chapter - 2 Pages 9 - 26 Functioning of Power Sector PSUs Chapter 2 – Functioning of Power Sector PSUs Page 9 2.1 Introduction Power Sector PSUs play an important role in the economy of the State by providing critical infrastructure required for...

Chapter - 3 (Functioning of PSUs Non-Power Sector ) of Report No. 5 of 2020 - Public Sector Undertakings, Government of Telangana

_{(PDF 0.97 MB)}

Chapter - 3 Pages 29 - 47 Functioning of PSUs (Non -Power Sector) Chapter 3 – Functioning of PSUs (Non -Power Sector) Page 29 3.1 Introduction As on 31 March 2019, there were 74 State P SUs in sectors other than Pow er. These PSUs were...

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26 March 2021

Compliance

Telangana

Report No. 1 of 2020 - Economic Sector and Public Sector Undertakings, Government of Telangana

In the absence of AAQMS, an order was placed (May 20 12) on Environment Protection Training and Research Institute (EPTRI), to ascertain the emission levels at Company’s coal mines and STPP. The Company also awarded (December 2017) the work for environmental monitoring at STPP to the EPTRI..................

PSUs Chapter - 3 (Compliance Audit of Power Sector PSUs) of Report No. 1 of 2020 - Economic Sector and Public Sector Undertakings, Government of Telangana

_{(PDF 4.83 MB)}

In the absence of AAQMS, an order was placed (May 20 12) on Environment Protection Training and Research Institute (EPTRI), to ascertain the emission levels at Company’s coal mines and STPP. The Company also awarded (December 2017) the work for environmental monitoring at STPP to the EPTRI..................

Section A (Functioning of State PSU) of Report No. 1 of 2020 - Economic Sector and Public Sector Undertakings, Government of Telangana

_{(PDF 0.39 MB)}

Section A PUBLIC SECTOR UNDERTAKINGS Introduction Functioning of State Public Sector Undertakings (Power Sector & Non- Power Sector) General 1. The State Public S ector Undertakings (PSUs) consist of State Government Companies and Statutory...

PSUs Chapter - 1 (Functioning of Power Sector PSUs) of Report No. 1 of 2020 - Economic Sector and Public Sector Undertakings, Government of Telangana

_{(PDF 0.6 MB)}

CHAPTER I FUNCTIONING OF POWER SECTOR PSUs PART - I Chapter I Functioning of Power Sector PSUs Introduction 1.1 The Power Sector PSUs play an important role in the economy of the State . Apart from providing critical infrastructure required for...

PSUs Chapter - 4 (Functioning of PSUs Non-Power Sector) of Report No. 1 of 2020 - Economic Sector and Public Sector Undertakings, Government of Telangana

_{(PDF 0.57 MB)}

CHAPTER - IV FUNCTIONING OF STATE PSUs (NON -POWER SECTOR) P ART - II Chapter IV Functioning of State PSUs (Non -Power Sector) Introduction 4.1 Telangana State was formed on 02 June 2014 121, following the bifurcation of erstwhile composite State of ...

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26 March 2021

Compliance

Telangana

Report No. 6 of 2020 - Revenue Sector, Government of Telangana

The CFST data is in a central server located in the Transport Commissionerate. The Regional Transport Authorities (RTAs) are connected to the Data Centr e (Transport Commissionerate) through Telangana State Wide Area Network (TSWAN). The service access is also available at each Regional..................

Chapter 5 of Report No. 6 of 2020 - Revenue Sector, Government of Telangana

_{(PDF 0.81 MB)}

The CFST data is in a central server located in the Transport Commissionerate. The Regional Transport Authorities (RTAs) are connected to the Data Centr e (Transport Commissionerate) through Telangana State Wide Area Network (TSWAN). The service access is also available at each Regional..................

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24 March 2021

Compliance Performance

Jammu and Kashmir State (Upto 30-Oct-2019)

Report no. 1 of 2021 - Social, General, Economic and Revenue Sector Government of J&K

6. Open land situated at Zangli, Kupwara 4 kanals Reasons for non utilisation of land gainfully were not intimated. 7. Regional Office, Jammu 31.01 kanals Land measuring 13 kanals transferred to other Departments however, no compensation/ cost was provided to the Corporation. Action taken for..................

Sector:

Finance |

Social Welfare |

Social Infrastructure |

Education, Health & Family Welfare

Appendices

_{(PDF 0.67 MB)}

Scheme for Differently Abled Persons Bandipora College of Information Technology, Composite Regional Centre, Srinagar/ Kashmir, Research Institute of Education & Solar Technology 254.16 19. Biotechnology Research and Development SKUAST Jammu/ Kashmir, SKIMS, Islamic University of Science and..................

Chapter 2 Compliance Audit

_{(PDF 0.29 MB)}

Chapter II Social, General and Economic (Non-PSUs) Sectors Compliance Audit 9 CHAPTER II COMPLIANCE AUDIT This chapter contains nine Compliance Audit paragraphs pertaining to the Social, General and Economic (Non-PSUs) Sectors. The observ ations...

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24 March 2021

Financial

Jammu and Kashmir State (Upto 30-Oct-2019)

Report No. 2 of 2020 - State Finances, Government of Jammu & Kashmir

Sector:

Finance

Appendices

_{(PDF 0.46 MB)}

of Infrastructure of Promotion of Health Research Government Medical College, Jammu - - - 216.00 252.00 31 Drugs and Pharmaceuticals Research Regional Institute of Unani Medicines Srinagar - - - - 148.80 32 Free Coaching and Allied Schemes for Minorities M/s. National Institute for..................

Chapter 2 Financial Management and Budgetary Control

_{(PDF 0.91 MB)}

53 CHAPTER –II FINANCIAL MANAGEMENT AND BUDGETARY CONTROL 2.1 Introduction 2.1.1 Appropriation Accounts are accounts of the expendi ture, voted and charged, of the Government for each financial year compared wit h the amounts of voted grants and...

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24 March 2021

Compliance

Report No. 2 of 2021 - Union Government (Civil) Compliance Audit Observations

8.1) Ministry of External Affairs South Asian University was established by the eight member nations of the South Asian Association for Regional Co-operation ( SAARC). Under the SAU Act, the President and other faculty members were e xempted from payment of taxes in respect of their..................

Sector:

General Sector Ministries and Constitutional Bodies

Appendix

_{(PDF 0.53 MB)}

Rajiv Gandhi Centre for Biotechnology, Thiruvananth apuram 85.20 33. National Institute of Biomedical Genomics, Kalyani 26.50 34. Regional Centre for Biotechnology, Faridabad 33.90 35. National Agri-Food Biotechnology Institute, Mohali 31.40 36. Institute for Stem Cell Research and..................

Chapter 10: Ministry of Rural Development

_{(PDF 0.04 MB)}

Report No. 2 of 2021 80 10.1 Non deduction of tax at source Failure of the Ministry of Rural Development to ded uct tax at source at the rate of 10 per cent for professional and technical services rendered b y a consortium of PSU resulted in non...

Chapter 3: Department of Atomic Energy

_{(PDF 0.07 MB)}

Report No. 2 of 2021 17 Institute for Plasma Research, Gandhinagar 3.1 Non installation of Special Purpose Winding Machines Institute for Plasma Research, Gandhinagar procured two Special Purpose Winding Machines without identifying site for their...

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24 March 2021

Performance

Report No. 16 of 2020 - Performance Audit on Assessment of Co-operative Societies and Co-operative Banks, Union Government Department of Revenue - Direct Taxes

The Co-operative Sector witnessed a significant growth in terms of number of entities registered as Co-operative Societies and Co-operative Banks. During 2009-10 to 2016-17, Co-operative Societies registered a growth of...

Sector:

Taxes and Duties

Chapter 3 - Compliance to Tax provisions specific to Co-operative Societies and Co-operative Banks

_{(PDF 0.48 MB)}

Report \bo. 16 o\f 2020 (Per\formance Audit) 33 The per\borma\fce audit e\fvisaged to exami\fe the \fatu re a\fd exte\ft o\b complia\fce to provisio\fs speci\bic to the assessees o\b Co-operative Sector u\fder the Act. The Co-operative Societies...

Chapter 2 - Tax Base of Co-operative Societies and Co-operative Banks

_{(PDF 0.52 MB)}

Report \bo. 16 o\f 2020 (Per\formance Audit) 9 Chapter\b2:\b\bTa\f\bBase\bof\bCo-operative\bSocieties\band\bCo-operative\bBanks Accord\bng to \fect\bon 139(1) of the Act, a per\fon ot her than a company or a f\brm \b\f requ\bred to f\ble return of...

Chapter I - Introduction

_{(PDF 0.17 MB)}

Report \bo. 16 o\f 2020 (Per\formance Audit) 1 1.1 Overv\bew Co\foperat\bve Inst\btut\bons A Co-op\brat\fv\b 1 \fs an autonomous assoc\fat\fon of p\brsons un\ft\bd voluntar\fly to m\b\bt th\b\fr common \bconom\fc, soc\fal and cultural n\b\b ds and...

Chapter 4 - Compliance Issues related to assessment of Co-operative Societies and Co-operative Banks

_{(PDF 0.32 MB)}

Report \bo. 16 o\f 2020 (Per\formance Audit) 71 The pe\bfo\bm\fnce \fudit envis\fged to check n\ftu\be \fnd extent of compli\fnce to the gene\b\fl p\bovisions of the Act du\bing \fssessm ent p\bocess by the \fssessees of Co-ope\b\ftive Secto\b....

Executive Summary

_{(PDF 0.13 MB)}

Report \bo. 16 o\f 2020 (Per\formance Audit) iii Executive Summary The Co-operative Sector wit\bessed a sig\bifica\bt growth i\b terms of \bum\fer of e\btities registered as Co-operative Societies a\bd C o-operative Ba\bks. Duri\bg 2009-10 to...

Summary of Recommendations

_{(PDF 0.1 MB)}

Report \bo. 16 o\f 2020 (Per\formance Audit) ix Summary o\b Recommendations Audit recomme\bds that: The CBDT may cons\bder reques\f\bng \fhe Cen\fral and S\f a\fe level reg\bs\fer\bng bod\bes and regula\fory au\fhor\b\f\bes gover n\bng \fhe...

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24 March 2021

Compliance

Report No. 1 of 2021 - Compliance Audit on Union Government Department of Revenue (Indirect Taxes – Goods and Services Tax, Central Excise and Service Tax) Customs

ZONES CGST CommissioneQbates Divisions Ranges Audit CommissioneQbates CiQbcles GQboups DG CEI ( Now DGGSTI) Zonal Units of DG GSTI (suppoQbted by Regional units) •Cases exceeding Qbupees two cQboQbe CommissioneQb •Above fifty lakh but not exceeding Qbupees two cQboQbe Additional/ Joint..................

Sector:

Taxes and Duties

Chapter I - Indirect Taxes Administration

_{(PDF 0.21 MB)}

Report \bo. 1 of \f0\f1 (Indirect Taxes – Goods and Services Tax, Central Excise and Service Tax) 1 Chapter I: Indirect Taxes Administration This chapteQb gives an oveQbview of the indiQbect taxe s administQbation, Qbevenue tQbends in indiQbect...

Chapter 2 - Audit Mandate, Audit Universe and Response to Audit

_{(PDF 1.49 MB)}

Report \bo. 1 of \f0\f1 (Indirect Taxes – Goods and Services Tax, Central Excise and Service Tax) 19 Chapter II: Audit Mandate, Audit Universe and Respo nse to Audit 2.1 Audit Mandate AQbticle 149 of the Constitution of Qfndia pQbovides t hat the...

Chapter 3 - Information Technology Audit of GSTN (Phase-II)

_{(PDF 1.36 MB)}

Report \bo. 1 of \f0\f1 (Indirect Taxes – Goods and Services Tax, Central Excise and Service Tax) 31 Chapter III: In\bormation Techno\fogy Audit o\b GSTN (Ph ase-II) 3.1 Introduction Goods and SeQbvices Tax NetwoQbk (GSTN) is a pQbivate limited...

Chapter 4 - Compliance Audit of GST

_{(PDF 0.25 MB)}

Report \bo. 1 of \f0\f1 (Indirect Taxes – Goods and Services Tax, Central Excise and Service Tax) 81 Chapter IV: Comp\fiance Audit o\b GST This chapteQb includes audit findings Qbelated to Goo ds and SeQbvices Tax (GST). The instances mentioned in ...

Chapter 5 - Show Cause Notices (SCNs) & Adjudication Process in CBIC

_{(PDF 0.65 MB)}

ZONES CGST CommissioneQbates Divisions Ranges Audit CommissioneQbates CiQbcles GQboups DG CEQf ( Now DGGSTQf) Zonal Units of DG GSTQf (suppoQbted by Regional units) •Cases exceeding Qbupees two cQboQbe CommissioneQb •Above fifty lakh but not exceeding Qbupees two cQboQbe Additional/ Joint..................

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23 March 2021

Compliance Financial Performance

Bihar

Report No. 2 of the year 2020 of the Comptroller and Auditor General of India on Public Sector Undertakings for the year ended 31 March 2018 (Govt. of Bihar).

Scrutiny of records of DISCOMs 8 (April 2019) revealed that :- The State Load Dispatch Centre, in consultation with DISCOMs and Eastern Region Load Dispatch Centre, prepares drawal schedule on day ahead basis incorporating all the sources of power viz. Central Sector allocations, long term..................

Sector:

Industry and Commerce |

Power & Energy

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23 March 2021

Compliance Performance

Bihar

Report No. 1 of the year 2020 of the Comptroller and Auditor General of India on General, Social and Economic Sectors for the year ended 31 March 2018 (Govt. of Bihar)

In ANM Chhapra, two rooms of teaching block were occupied by office of the Regional Additional Director, Health Department, Saran, Chhapra. Appendix 113 Sl. No. Syllabus and Regulation of ANM school and anti-ragging guidelines Audit Observations 2 Library: (Clause of physical facilities):..................

Sector:

Local Bodies |

Environment and Sustainable Development |

Science and Technology |

Industry and Commerce |

Agriculture and Rural Development |

Art, Culture and Sports |

Social Welfare |

Social Infrastructure |

Education, Health & Family Welfare |

General Sector Ministries and Constitutional Bodies |

Information and Communication |

Power & Energy |

Transport & Infrastructure

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Telangana

Telangana

Telangana

Jammu and Kashmir State (Upto 30-Oct-2019)

Jammu and Kashmir State (Upto 30-Oct-2019)

Bihar

Bihar