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Page 22 of 166, showing 10 records out of 1,658 total

21 December 2021
Compliance
Report No. 14 of 2021 - Union Government (Commercial) (Compliance Audit Observations) for the year ended 31 March, 2020

Overview The Report No. 14 of 2021 of Comptroller and Auditor General of India (C&AG) on Compliance Audit Observations includes important audit findings noticed as a result of test check of accounts and records of Central Government owned...

Sector:
General Sector Ministries and Constitutional Bodies
Chapter 7: Ministry of Steel
(PDF 0.24 MB)

Report No. 14 of 2021 69 CHAPTER VII: MINISTRY OF STEEL MSTC Limited 7.1 Imprudent financing resulting in non-recovery of dues Financing of procurements by MSTC Limited on behalf of a party having poor credit rating as well as unfavorable financial...

Chapter 1: Ministry of Coal
(PDF 0.36 MB)

ENERGY CLUSTER \ Report No. 14 of 2021 1 Coal India Limited 1.1 Avoidable payment towards hangar rent due to retention of inoperative helicopter and aircraft for over eight years Coal India Limited procured a helicopter (1991) and an aircraft...

Chapter 2: Ministry of Petroleum and Natural Gas
(PDF 0.27 MB)

Report No. 14 of 2021 8 Indian Oil Corporation Limited 2.1 Undue enrichment through recovery of turnover tax from consumers Indian Oil Corporation Limited c ollected ` ` ` `262.60 crore of turnover tax from consumers in Andhra Pradesh in violation...

Chapter 9: Ministry of Civil Aviation
(PDF 0.18 MB)

INFRASTRUCTURE CLUSTER Report No. 14 of 2021 93 CHAPTER IX: MINISTRY OF CIVIL AVIATION Airports Authority of India 9.1 Loss of revenue due to inadequate assessment of electricity load Inadequate assessment and delay in arrangement of re quired...

Annexures
(PDF 0.17 MB)

ANNEXURES Report No. 14 of 2021 111 Annexure-I (Referred to in Para 2.4) Statement showing standard hours for overhauling and actual running hours of Power Turbines and Compressors of Process Gas Compressors (PGCs) Sr. No. PGC Sub-equipment Standard ...

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21 December 2021
Compliance
Report No. 12 of 2021-Union Government (Commercial) General Purpose Financial Reports of Central Public Sector Enterprises (Compliance Audit)

Overview The General Purpose Financial Report presents an overall picture of the financial performance of the Central Public Sector Enterprises (CPSEs) which are under the audit jurisdiction of the Comptroller and Auditor General of India (CAG). 697 ...

Sector:
Finance
Chapter 2: Oversight role of CAG
(PDF 0.32 MB)

Report No. 12 of 2021 39 Oversight Role of CAG CHAPTER II 2.1 Audit of Public Sector Enterprises Comptroller & Auditor General of India (CAG) appoints the statutory auditors of a Government company and Government c ontrolled other company under...

Executive Summary
(PDF 0.12 MB)

Report No. 12 of 2021 ix Executive Summary I. Summary of f inancial performance of Central Public Sector Enterprises There were 697 Central Government Public Sector Enterprises (CPSEs) under the audit jurisdiction of the Comptroller and Auditor...

Chapter 1: Summary of financial performance of Central Public Sector Enterprises
(PDF 0.55 MB)

Report No. 12 of 2021 1 Summary of Financial Performance of Central Public Sector Enterprises CHAPTER I 1.1 Introduction This Report presents the summary of financial performance of Government companies, Statutory Corporations and Government...

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21 December 2021
Performance
Report No. 9 of 2021 - Union Government, Ministry of Jal Shakti Department of Water Resources, River Development and Ganga Rejuvenation

Report No 9 of 2021 of the Comptroller and Auditor General of India contains the observations of Performance Audit of Ground Water Management and Regulation for the period 2013-18. Ground water accounts for nearly 62 per cent of the total...

Sector:
Environment and Sustainable Development |
Agriculture and Rural Development |
Social Infrastructure
Chapter 3: Ground Water Regulation
(PDF 3.18 MB)

Report No. 9 of 2021 Ground Water Management and Regulation 31 Ground Water Regulation 3.1 Introduction Although Water is a State subject, the regulation of ground water abstraction is being done at both Central and State levels. At the central...

Annexures
(PDF 0.73 MB)

Report No. 9 of 2021 Ground Water Management and Regulation 91 Annexures Report No. 9 of 2021 92 Ground Water Management and Regulation Report No. 9 of 2021 Ground Water Management and Regulation 93 Annexure 1.1 (Refer para 1.2.1) Regional Offices...

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17 December 2021
Financial
Haryana
Report No.1 of the year 2021-State Finances Audit Report for the year ended 31 March 2020 (Government of Haryana)

The State Finances Audit Report of the Comptroller and Auditor General of India for the State of Haryana, 2019-20 comprises of four chapters. Chapter I describes the basis and approach to the Report and the underlying data, provides an overview of...

Sector:
Finance
Chapter-II
(PDF 2.7 MB)

CHAPTER–2 FINANCES OF THE STATE 15 Chapter 2: Finances of the State 2.1 Major Changes in Key Fiscal Aggregates Changes in key fiscal aggregates in 2019-20 compared to 2018-19 Revenue Receipts  Revenue receipts of the State increased by 2.99 per...

Chapter-I
(PDF 0.5 MB)

CHAPTER–1 OVERVIEW 1 Chapter 1: Overview 1.1 Profile of the State Haryana is located near the National Capital. Out of 22 districts of Haryana, 14 are part of the National Capital Region. It is the 21 st largest State in terms of geographical area ...

Appendice
(PDF 1.43 MB)

APPENDICES 97 Appendix 1.1 State Profile (Reference: Paragraph 1.1; Page 1) State Profile A. General Data Sr. No. Particulars Figures 1 Area 44,212 sq. km. 2 Population a As per 2001 Census 2.11 crore b As per 2011 Census 2.54 crore 3 Density of...

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17 December 2021
Compliance
Haryana
Report No. 2 of the year 2021 on revenue sector for the year ended 31 March 2020 (Government of Haryana)

Report of the Comptroller and Auditor General of India on Revenue Sector for the year ended 31 March 2020 This Report contains 15 illustrative audit paragraphs relating to non/short levy of taxes, interest, penalty, non/short levy of excise duty,...

Sector:
Taxes and Duties
Chapter-I
(PDF 1.06 MB)

1 CCHH AAPPTTEERR II:: GG EENNEERRAALL 1.1 Trend of revenue receipts 1.1.1 The tax and non -tax revenue raised by the Government of Haryana, the State’s share of net proceeds of divisible Union taxes and duties assigned to States and Grants...

Chapter-II
(PDF 1.07 MB)

19 CHAPTER II: TAXES/VAT ON SALES, TRADE 2.1 Tax administration The Haryana Value Added Tax Act, 2003 (HVAT Act) and rules framed thereunder are administered by the Additional Chief Secretary (Excise and Taxation). The Excise and Taxation...

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17 December 2021
Financial
Haryana
Report No. 3 of the year 2021 General Purpose Financial Report of State Public Sector Enterprises(Government of Haryana)

Summary/Overview (GPFR 2019-20) This Report contains Chapters on Financial Performance of State Public Sector Enterprises (Power Sector and other than power sector), Oversight Role of CAG, Corporate Governance, Corporate Social Responsibility and...

Sector:
Finance
Chapter-II
(PDF 0.31 MB)

Chapter-II Financial Performance of State Public Sector Enterprises (other than power sector) 21 Chapter II Financial Performance of State Public Sector Enterprises (Other than Power Sector) 2.1 Introduction As on 31 March 2020, there were 31 State...

Executive Summary
(PDF 0.08 MB)

v Executive Summary I. Financial performance of State Public Sector Enterprises There were 36 State Public Sector Enterprises (SPSE s) under the audit jurisdiction of the Comptroller and Auditor General of India as on 31 March 2020. These included...

Introduction
(PDF 0.08 MB)

Introduction Functioning of State Public Sector Enterprises 1 Introduction Functioning of State Public Sector Enterprises General 1. State Public Sector Enterprises (SPSEs) consist of State Government Companies and Statutory Corporations. S tate...

Chapter-I
(PDF 0.39 MB)

Chapter-I Financial Performance of State Public Sector Enterprises (Power Sector) 7 Chapter I Financial Performance of State Public Sector Enterprises (Power Sector) 1.1 Introduction As on 31 March 2020, there were five Power Sector S PSEs (four 1...

Chapter-IV
(PDF 0.15 MB)

Chapter-IV Corporate Governance 43 Chapter-IV 4.1 Corporate Governance 4.1.1 Provisions as contained in the Companies Act , 2013 The Companies Act, 2013 was enacted on 29 August 20 13 replacing the Companies Act, 1956. In addition, the Ministry of C ...

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17 December 2021
Performance
Uttar Pradesh
Performance Audit Report on “Land Acquisition and Allotment of Properties in NOIDA” in Uttar Pradesh (Report No. 6 of 2021)

The Performance Audit on “Land Acquisition and Allotment of Properties in New Okhala Industrial Development Authority (NOIDA)”, the first of its kind, was undertaken in the backdrop of the fact that issues relating to development of...

Sector:
Industry and Commerce
Executive Summary
(PDF 0.89 MB)

EXECUTIVE SUMMARY Executive Summary Introduction The Government of Uttar Pradesh (GoUP) constituted the New Okhla Industrial Development Authority (NOIDA) in April 1976 under Section 3 of the Uttar Pradesh Industrial Area Development (UPIAD) Act,...

Chapter 5.1 : Allotment of Group Housing Plots
(PDF 1.4 MB)

CHAPTER – V (5.1) Allotment of Group Housing Plots CHAPTER -V Allotment of Properties 5.1 Allotment of Group Housing Plots Introduction 5.1 .1 As per NOIDA Building Regulations, 2010 ‘Group Housing’ means a premise of size not less than 2 ,000 ...

Chapter-I: General
(PDF 0.85 MB)

CHAPTER – I General CHAPTER -I General Introduction Background 1.1 In 1972, under the provisions of the U.P. Regulation of Building Operations Act, 1958, the Gov ernment of Uttar Pradesh (GoUP) declared 50 villages of the district Bulandshahr,...

Chapter VI :Internal Control
(PDF 15.41 MB)

CHAPTER – VI Internal Control CHAPTER -V I Internal Control Introduction 6.1 Internal control s, in simple terms, are activities and safeguards that are put in place by the management of an organisation to ensure that its activities are proceeding ...

Chapter 5.2 : Allotment of Commercial Properties
(PDF 1.17 MB)

CHAPTER – V (5.2) Allotment of Commercial Properties CHAPTER -V Allotment of Properties 5.2 Allotment of Commercial Properties Introduction 5.2.1 The NOIDA (Preparation and Finalisation of Plan) Regulations, 1991 provides that ‘Commercial Use...

Chapter 5.3: Allotment of Institutional Properties
(PDF 4.21 MB)

CHAPTER – V (5.3) Allotment of Institutional Properties CHAPTER -V Allotment of Properties 5.3 Allotment of Institutional P roperties Introdu ction 5.3.1 The NOIDA (Preparation and Finalisation of Plan) Regulations, 1991 define s “institutional...

Chapter 5.3: Allotment of Farm House Plots
(PDF 4.74 MB)

CHAPTER – V (5.3) Allotment of Farm House Plots CHAPTER -V Allotment of Properties 5.3 Allotment of Institutional Properties Allotment of Farm House Plots Introduction 5.3.1 2 The Government of Uttar Pradesh (GoUP ) notified (2 January 1992) NOIDA ...

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17 December 2021
Compliance
Uttar Pradesh
Audit Report No. 5 of 2021 of the Comptroller & Auditor General of India on Revenue Sector of Uttar Pradesh for the year ended 31 March 2020

The Report No. 5 of the year 2021 of Comptroller & Auditor General of India for the year ended 31 March 2020 (Revenue Sector), Government of Uttar Pradesh has been prepared under Article 151 of the Constitution of India for laying on the table...

Sector:
Transport & Infrastructure |
Taxes and Duties
Chapter 3: Tax on Sales, Trade, etc.
(PDF 0.46 MB)

CHAPTER -III : TAX ES ON SALES, TRADE , ETC. 3.1 Tax administration The Additional Chief Secretary (Commercial Tax and Entertainment Tax) , Uttar Pradesh administers the Sales Tax/Value Added Tax (VAT) laws and rules framed thereunder. The...

Chapter 1: General
(PDF 1.56 MB)

CHAPTER -I: GENERAL 1.1 Introduction This Chapter presents an overview of the trend of revenue receipts of the Government of Uttar Pradesh (GoUP) , follow up on Audit Reports , response of the Government/Departments towards Audit, etc. 1.2 Trend of...

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17 December 2021
Performance
Uttar Pradesh
Performance Audit Report No. 3 of 2021 on “Centralised Information Technology Billing System Being Operated by State Power Utilities” in Uttar Pradesh

The Performance Audit Report No. 03 of 2021 on “Centralised Information Technology Billing System being operated by State Power Utilities” of the Comptroller and Audit General of India, Government of Uttar Pradesh has been prepared under ...

Sector:
Power & Energy
Chapter-III: General Controls
(PDF 1.67 MB)

Chapter III General Controls 3. General c ontrol s are the foundation of the IT c ontrol structure. These are concerned with the general environment in which the IT systems are developed, operated, managed and maintained. General IT controls...

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15 December 2021
Compliance Financial
Himachal Pradesh
Government of Himachal Pradesh Report No. 5 of the year 2021 : Report of the Comptroller and Auditor General of India on Revenue Sector for the year ended 31 March 2020

The Audit Report contains Overview of Revenue collection in the State which has five Chapters. Chapter 1: General and Chapter 2: contain compliance audit observations relating to Taxes/VAT on Sales and Trade, Chapter 3 on State Excise Duty, Chapter...

Sector:
Taxes and Duties
CHAPTER-I: GENERAL
(PDF 0.22 MB)

Chapter-I General 1 | P a g e CHAPTER-1 GENERAL 1.1 Trend of revenue receipts 1.1.1 The tax and non-tax revenue raised by the Governmen t of Himachal Pradesh during the year 2019-20, the State’s share of net proceeds of divisible Union taxes and...

CHAPTER-II: TAXES/VAT ON SALES AND TRADE
(PDF 0.13 MB)

Chapter-II Taxes/VAT on Sales and Trade 15 | P a g \b CHAPTER-II TAXES/VAT ON SALES AND TRADE 2.1 Tax administration The Principal Secretary (Excise and Taxation) administers State GST and Excise at the Government level. The Commissioner of State...

CHAPTER-III: STATE EXCISE
(PDF 0.11 MB)

Chapter- III State Excise 25 | P a g \b CHAPTER-III STATE EXCISE 3.1 Tax administration The Principal Secretary (Excise and Taxation) administers State GST and Excise at the Government level. The Commissioner of State Taxes a nd Excise (CSTE) is the ...

Glossary of Abbreviations
(PDF 0.07 MB)

Glossary of Abbreviations 49 | P a g \b Glossary of Abbreviations AAs Assessing Authorities ACSTE Assistant Commissioner of State Taxes and Excise AD Additional demand ALR Arrears of Land Revenue ATN Action taken notes BBMB Bhakra Beas Management...

CHAPTER-IV: STAMP DUTY
(PDF 0.12 MB)

Chapter-IV Stamp Duty 33 | P a g e CHAPTER-IV STAMP DUTY 4.1 Tax administration The State Government exercises control over the registration of instruments through the Additional Chief Secretary (Revenue) at Government level. The Inspector General...

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