Audit Reports

provides that provisions of section 11 or 12 will not be applicable if any funds of Trusts are invested in other than shares in a public sector company or shares as prescribed under section ll(5)(xii). Calcutta High Court13 held that the term "income" includes "capital gains", and therefore..................

Report No. 20 of 2013 (Performance Audit) Chapter 4: Accumulations and Foreign Contributions ITD allowed irregularly exemptions u/s 11(2) to 120 Trusts involving tax effect of ? 106.10 crore for the surpluses accumulated without submitting Form 10...

Box 2.7: Illustrative Case In Madhya Pradesh, CIT-II Jabalpur granted registration u/s 12A to Vikas Mytri Sisters of St. Joseph of Tarbes, Kotma on 03 February 2011 with effect from 01 April 2011. However, during AY 2010-11 and AY 2011-12 the assessee had claimed exemption and ITD allowed it..................

Report No. 20 of 2013 (Performance Audit) Chapter 6: Utilization of Resources 6.1 ITD has introduced several measures and tools to exercise necessary checks/controls in the areas of tax administration. We observed deficiencies in effective...

Such institutions could be run by any entity such as individual, Hindu Undivided Family, association of persons, firms, company and so on. These were not required mandatorily to file returns of income till AY 04. The provisions in Finance Bill 1998 recognised that section 10(22) was reported..................

Preface The Report for the year ended March 2012 containing the results of the performance audit on Exemption to Charitable Trusts and Institutions has been prepared for submission to the President under Article 151(1) of the Constitution of India. ...

As regards company circles /wards including Section 25 companies, we covered 30 percent units with checking of 30 per cent assessments in scrutiny cases. In respect of mixed circles/wards, we covered 10 per cent units with checking of 50 percent assessments in scrutiny cases. We identified..................

18 Chapter 7 of the user manual for Third Party CIB information upload procedure for new compulsory CIB codes' 19 SRO Mylapore, Triplicane, Nungambakkam (Joint II Thousand Lights), Teynampet (Joint I Chennai - Central) 16 Report No.4 of 2013 (Performance Audit) 2.39 The Ministry replied..................

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, ...

Nagarajan, PAN-AAFPN1966R AIR filer provided information of a different entity with identical name of the company as that of the assessee’s company. Failure on the part of AIR filers to ensure quoting of correct PAN in AIR resulted in inconveniences to the assessee. 3.9 The Ministry..................

Preface The Report for the year ended March 2012 containing the results of the performance audit of 'Strengthening the Tax Base through use of Information' has been prepared for submission to the President under Article 151(1) of the Constitution...

Chapter I: Introduction 1.1 Expansion of tax base is necessary to bring more persons under the tax net so that more revenue may be generated. Therefore, the Income Tax Department (ITD) collects, disseminates and utilizes useful information from...

were to necessarily involve bids/quotations, while for purchases of more than one lakh, bids were to be obtained only through limited or advertised tender enquiries. The Operational Guidelines (para 6.2) also provide for adoption of a transparent and reasonable procedure for procurement under..................

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...

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...

Chapter 5 Financial Management 5.1 Introduction Section 22 of the Act lays down the funding pattern of the Scheme which is summarized in the table below: Table-9: Funding Pattern Central Share State Share Entire cost of wages for unskilled workers...

Chapter Employment Generation and 7 Payment of Wages 7.1 Introduction The primary purpose for enacting MGNREGA was to ensure livelihood security for all rural households. The Act guarantees 100 days of employment to every household whose adult...

V Chapter Audit Approach, Previous Performance Audit Findings and 2 Organisation of Current Audit Findings 2.1 Audit Approach 2.1.1 Audit Methodology The Ministry of Rural Development {the Ministry) made a request for audit of the Scheme in...

A Capacity Building 4.1 Introduction A key pre-requisite for proper implementation of any scheme is to ensure that adequate capacities exist at all levels. For a large Scheme like MGNREGS, that requires gram panchayats to carry out most of the...

Chapter Maintenance of Records 10.1 Introduction Para 9.1.1 of the Operational Guidelines stipulates proper maintenance of records as one of the critical success factors in implementation of MGNREGS. Information on critical inputs, processes,...

V Chapter 14 Conclusion MGNREGA guarantees 100 days of wage employment to every rural household willing to take up manual labour. Performance audit revealed that the intended beneficiaries had not been able to fully exercisetheir rights. In the...

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 Findings of the 13 Beneficiary Survey 13.1 Introduction Sampled beneficiaries were interviewed to assess their perception and experiences with the Scheme, during the course of audit. Sampling plan for the survey was the same as that adopted...

Preface This Report of the Comptroller and Auditor General of India containing the results of performance audit of the implementation of the Mahatma Gandhi National Rural Employment Guarantee Scheme (MGNREGS) has been prepared for submission to the ...

Executive Summary The Mahatma Gandhi National Rural Employment Guarantee Act, (MGNREGA) was enacted with the objective of enhancing livelihood security in rural areas by providing at least 100 days of guaranteed wage employment in a financial year, ...

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...

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...

RFP issued to M/s ROE on single tender basis (December 2008) who quoted (July 2009) USD 9.83 million (T 49.15 crore) for two ship sets, which was revised by the firm (April 2010) to USD 10.17 million. Ultimately the firm stated (October 2010) that the work was developmental and all..................

The refit schedule for a three year period is decided during the ARC and reviewed during the MYRR chaired by the COM and attended by the concerned Flag Officer Commanding-in-Chief (FOC-in-C), heads of NDs & NSRYs concerned, Principal Directors and representatives of Naval Headquarters and..................

( CHAPTERS Cost Accounting of Refits and MLUs $ Audit Objective: Whether an effective Cost Accounting System, in relation to refits of Naval Warships was in place? 5.1 Introduction A mention has been made at paragraph 1.5 of Chapter 1 of this...

•S The process of procurement of spares and equipment required for the MLU needs rationalisation. Sources of supply and tendering mode need to be assessed realistically. The items to be indigenised should be selected based on firm timelines for productionisation. S The capacity of the refitting..................

CHAPTER-1 Introduction 1.1 Background The primary mission of the Navy is to further the national interest, deter threats and to provide an effective military response. In order to ensure these objectives, Indian Navy maintains a fleet of ships of...

Performance Audit of Planning and Management of Refits of Indian Naval Ships *- Preface This Performance Audit Report for the year ended March 2013, has been prepared for submission to the President of India under Article 151 of the Constitution of ...

CHAPTER-6 Conclusions Indian Navy not only plays a prominent role in safeguarding the sovereignty and integrity of the nation, but also in securing economic interests of the nation. Considering the role of the nation in a changed economic...

Of sound machines located at six different units these, procurement was in progress for 9 of NDRF. The present arrangement had a items, tender had been awarded for 5 items risk of rendering the machines futile due to and 3 items were put on hold. The sub optimal utilisation. NDRF stated that..................

Background The Union Territory of Andaman & Nicobar Islands (ANI) is situated in the Bay of Bengal, mid way between peninsular India and Myanmar. ANI is one of the multi hazard prone areas of India. The islands are in the Bay of Bengal, which is one of the five cyclone prone areas of the world...................

Chapter - IV: National Disaster Management Authority The National Disaster Management Authority (NDMA) was constituted in May 2005 as an apex body for laying down policies and guidelines on disaster management. Following the enactment of the DM Act, ...

Chapter - VI: Communication Systems for disaster preparedness With advancements in information technology and communication, disaster forecasting and quick response have become possible. Timely deployment and use of telecommunication resources play...

Chapter - III: Planning of Disaster Preparedness Planning for disaster management is the first stage of the disaster management cycle, on which the effectiveness and success of the remaining components largely depend. Multi level planning system was ...

Chapter - VIII: Capacity Building Effective disaster management requires trained manpower to deal with complex situations effectively and rapidly to reduce the impact of disaster on human life and property. It is necessary to continuously undertake...

Report No. 5 of2013 Annex- 2.1 Meetings of state level Institutions (Para 2.5.4.3) Name of the state Institutions Date of constitution No. of meetings held during last five years Andaman and Union Territory 09.01.2008 One Nicobar Islands Disaster...

Report No. 5 of 2013 Executive Summary The world over Disaster Preparedness or Disaster Risk Reduction (DRR) is becoming the most prominent theme for Disaster Management. It is not possible to eliminate the possibility of disasters. However, with...

Chapter -1: Introduction What is a disaster? A disaster is an event or series of events, which gives rise to casualties and damage or loss of property, infrastructure, environment, essential services or means of livelihood on a scale that is beyond...

Chapter - V: Resources and Funding arrangements Provision of timely and adequate funding is a crucial aspect in disaster preparedness. Even the most well designed mitigation or response program can fail to get results for want of sufficient funds....

Chapter - XI: Conclusions Disasters lead to disruption of normal life. They can also result in significant loss of infrastructure, population and government facilities. There is a distinct increase in the frequency of disasters in the country and...

Report No. 5 of2013 PREFACE This Report of the Comptroller and Auditor General of India for the year ended March 2012 containing the results of the Performance Audit of Disaster Preparedness in India has been prepared for submission to the President ...

The tender conditions were, accordingly, modified by incorporating such clauses so that firms are well informed and desist from forming cartel while quoting. Spill-over of Para 8.2.6 of All out efforts are being made to match the actual issues production Report No.6 of from tiie reported issue..................

Performance of Ordnance Equipment Group of Factories Chapter V: Production Performance Audit objective Whether the factories efficiently produced items as per annual production target and issued the same to the indent ors within the financial...

Performance of Ordnance Equipment Group of Factories Chapter VI: Utilisation of Resources Audit objectives Whether the factories efficiently and effectively utilised the manpower, machinery and inven tory resources for achieving optimum...

Report No. 24 of 2013 Chapter IX: Internal Control Audit objectives Whether the existing internal control system was adequate and effective. Source of audit criteria > Minutes of the meetings of the OFB; and > Management Information System/Internal...

Report No. 24 of 2013 Chapter II: Audit Approach 2.1 Why did we take up this audit? Performance of ‘Supply chain management of general stores and clothing in the Army’ was earlier reviewed by us, which had highlighted (Audit Report No. PA 4 of...

Performance of Ordnance Equipment Group of Factories Chapter III: Production Planning Audit objectives Whether the production planning was efficient and effective to meet the requirements of the Services._ Source of audit criteria > Annual...

Performance of Ordnance Equipment Group of Factories Chapter VIII: Pricing of Products and Cost Control Audit objectives Whether the cost of production of various items had been recovered in issue of the items to the Services through efficient...

Performance of Ordnance Equipment Group of Factories Preface This Report of the Comptroller and Auditor General of India contains the results of the Performance Audit of the core activities of the Ordnance Equipment Group of Factories during the...

Similarly, against the prescribed IV Performance of Ordnance Equipment Group of Factories provision for 20 per cent purchases through open tender enquiry (OTE) in MMPM, four factories, in violation, made only 4 to 10 per cent of the purchases through OTE. An extra expenditure of ^ 12.31 crore..................

Report No. 24 of 2013 Chapter VII: Quality Control and Quality Assurance Audit objectives Whether adequate quality control mechanism was in place for input materials and finished products, and the existing controls were efficient and effective to...

Report No. 24 of 2013 Chapter X: Conclusions The Performance Audit of OEFG focussed on shortcomings in areas of production planning, procurement, manufacture and issue of GS&C items to the Services, quality control and underutilisation of resources...

i Part Introduction Background As part of its budget proposals for the financial year (2008-09), the Government of India (Gol), in February 2008, announced a debt waiver and relief package for farmers. The cost of the scheme was estimated at ?...

Preface This Report of the Comptroller & Auditor General of India has been prepared for submission to the President of India under Article 151 of the Constitution. It contains the results of the Performance Audit on 'Implementation of the...

Executive Summary The Agricultural Debt Waiver and Debt Relief Scheme (ADWDRS), 2008 was launched in May 2008 to address the problems and difficulties faced by the fanning community in repayment of loans taken by them and in helping them qualify for ...

(ii) The DH imported (March 2008) 39,100 plants for ?2.11 crore from the firm without adopting the prescribed system of open competitive tender in violation of Financial Rules. (iii) The DH drew (March 2008) ?5 crore from treasury, of which only a sum of ?2.21 crore (Cost of 39,100 plants:..................

HPRIDC entered (April-May 2008) into two agreements with a Chinese company for widening of two SHs in a length of 125.504 kms at tendered cost of ?354.76 crore. The time stipulated for completion of these works is 30 and 36 months respectively. Mobilisation advance of ?17.73 crore (five per..................

process for purchase of medicines is under way and the Himachal Pradesh State Civil Supplies Corporation Limited has been requested to prepare the tender documents for this purpose. He further stated that the matter was being taken up with the State Government for providing 15 per cent State..................

APPENDIX-1 (Refer paragraph 1.1.8.1; page 8) Statement showing the funds provided to selected divisions for upgradation and maintenance of SHs and lYlDRs

CHAPTER-11 THEMATIC REVIEW Public Works and Irrigation and Public Health Departments 2.1 Schemes involving Land Acquisition 2.1.1 Introduction To achieve the objective of the management and to provide intended service to the public, implementation...

During the ninth Five-Year Plan, the programme has been further extended to the States, which have an international border with Myanmar. A performance audit of the programme brought out the following significant findings: The Department neither formulated a perspective plan nor any border..................

PWD issued (June 2008) a work order to a Guwahati based Contractor1 for execution of construction of Indoor Stadium, at capital complex, Khatla at tendered value of 9.18 crore. (B) Though the clearance of tender drawing was pending (27 October 2008) with the client Department (Sports and..................

Ltd. Jan 2007 (in) Raitani April 2006 Stone 7666.00 60 4.60 5.50 0.42 4.18 Construction to Company Jan 2007 Sand 700.00 50 0.35 3.00 0.02 0.33 Ltd. Sub-total of Si. No. 3 Stone 41337.00 60 24.80 5.50 2.27 22.53 Sand 5168.00 50 2.58 3.00 0.16 2.42 4. Other 2006-07 Stone 1104739.03 60 662.84..................

3.1.9.2 Management of student fees Rule 7(1) of the Central Treasury Rules provides that all money received by or tendered to Government Officers on account of revenue of the Government shall, without undue delay be paid in full into a treasury and shall be included in the Government..................

PREFACE 1. This Report has been prepared for submission to the Governor under Article 151 of the Constitution. 2. Chapters - 1, 11, III, IV and V of this Report deals with the findings of performance audit, audit of transactions and integrated...

During the ninth Five-Year Plan, the programme has been further extended to the states, which have an international border with Myanmar. The main objective of the Border Area Development Programme of speedy development of border area was not achieved to the desired extent due to inherent..................

APPENDIX - 1.1.1 Statement showing details of execution of inadmissible works (Reference: Paragraph 1.1.9.2) (? in lakh) Name of Approved Year of Year of Block Name of Work Outlay commence¬ Completion 2005-06 2006-07 2007-08 2008-09 2009-10 Total...

2.17 crore by the Women and Child Welfare Department due to non-payment of subsidiary charges like water charges, gas 3 Bhavnagar Electricity Company Limited 4 Guj;irat Energy Transmission Corporation Limited 5 Gujarat Power Corporation Limited Report on State Finances 56 for the year..................

95 2011-12 10.50 0.00 10.50 Due to non-finalization of tender process & approval of plan estimate. 9 2011-12 32.01 6.50 25.51 As partial administrative approval was given. 9 2012-13 21.74 12.66 9.08 Construction works had not been started by all private partners. 2071-0 1-101 01 Superannuation..................

Sound internal controls and compliance with rules and procedures contribute significantly to good governance. These also ensure relevant, reliable and timely financial reporting and assist the State Government in meeting its basic stewardship...

Executive Summary Executive Summary Background In response to the Twelfth Finance Commission’s recommendations, the Gujarat Government enacted the Gujarat Fiscal Responsibility Act, 2005 (GFRA) which incorporated the objectives of prudence in...

Preface 1. This Report has been prepared for submission to the Governor of Gujarat under Article 151 of the Constitution. 2. Chapters I and II of this Report contain audit observations on matters arising from examination of the Finance Accounts and ...

Report of the Comptroller and Auditor General of India on State Finances for the year ended 31 March 2013 GOVERNMENT OF GUJARAT http://www.cag.gov.in Contents Page Preface V Executive Summary vii Chapter I FINANCES OF THE STATE GOVERNMENT 1.1...