Audit Reports

of the performance audit on the implementation of the Indira Awaas Yojana (IAY) of the Ministry of Rural Development, Union Government under the General and Social Services Sector. The instances mentioned in this Report are those, which came to notice in the course of test audit for the......

New Delhi Director General of Audit Dated: 2 December 2014 Central Expenditure Countersigned New Delhi (SHASHI KANT SHARMA) Dated: 2 December 2014 Comptroller and Auditor General of India 110 Performance Audit of Indira Awaas Yojana......

Report of the Comptroller and Auditor General of India on Performance Audit of Indira Awaas Yojana Union Government (Civil) Ministry of Rural Development Report No. 37 of 2014......

guidance for Distribution of funds block- construction of houses wise/village-wise Monitor progress of works and •Obtaining approval of the general body furnishing of reports/ returns on finalized IAY annual accounts and sending them to state government/Gol Monitoring of the IAY by......

Periodical reports/returns prescribed by the MoRD. Circulars/instructions on the IAY issued by the MoRD. • General Financial Rules (GFRs), 2005. The performance of the IAY was assessed on the basis of achievement of the main objective of providing housing to rural BPL households.......

In six selected districts of Karnataka, central share of the IAY grant was first credited directly to ZP general account (a common account to which Gol Performance Audit of Indira Awaas Yojana Report No. 37 of 2014 directly credits schemes grant through e- transfer) and thereafter transferred to......

Case Study: Verification of works at field level In district Ranchi, a general investigation of implementation of the IAY pertaining to the period 2011-12 covering all 18 blocks was carried out by DRDA in July 2011. Investigation brought out irregularities in selection of beneficiaries and......

The audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of India. Audit wishes to acknowledge the cooperation received from the Department of Revenue - Central Board of Direct Taxes at each stage of the audit process. i......

Dated: 27 November 2014 Principal Director (Direct Taxes) Countersigned New Delhi (SHASHI KANTSHARMA) Dated: 27 November 2014 Comptroller and Auditor General of India 43......

Rule 48(2), Appendix 2 of General Financial Rules (GFRs) provide guidance on preparation of budget and states that the budget should be prepared with due care. The details of budget estimates and actual expenditure of ESIC and its Excess (+) or Saving (-) during 2008-2009 to 2012- 2013 are given......

Rule 48(2), Appendix 2 of General Financial Rules (GFRs) provide guidance on preparation of budget and states that the budget should be prepared with due care. The details of budget estimates and actual expenditure of ESIC and its Excess (+) or Saving (-) during 2008-2009 to 2012- 2013 are given......

since January 2013) on staff and equipment and 18.11 lakh (one time) for renovation, etc., in the district hospital, Gulbarga which is open for general public and not specifically for the IPs. 5.1.3.2 Expenditure on district hospital, Mandi ESIC Medical College, Mandi entered into MOU with......

New Delhi (SATISH LOOMBA) Dated : 14 NOV 2014 Director General of Audit, Central Expenditure Countersigned New Delhi (SHASHI KANT SHARMA) Dated : 19 NOV 2014 Comptroller and Auditor General of India Performance Audit of Employees' State Insurance Corporation 59......

Performance Audit of Employees' State Insurance Corporation (Ministry of Labour and Employment) Report of the Comptroller and Auditor General of India for the year ended March 2013 Union Government (Civil) (Autonomous Bodies) Report No. 30 of 2014 (Performance Audit) Contents......

The audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of India. Audit wishes to acknowledge the cooperation received from ESIC at each stage of the audit process. Performance Audit of Employees’ State Insurance Corporation......

Report No. 30 of 2014 \ Chapter - 4: Implementation of the ESIS One of the objectives of performance audit was to examine whether the ESIC extended adequate medical, sickness, maternity, disablement, dependents and other cash benefits to the insured ...

This Report of the Comptroller and Auditor General of India contains the results of performance audit of Global Estate Management by Ministry of External Affairs during 2007-08 to 2011-12. Matters relating to the period subsequent to 2012-13 have also been included based on the reply......

Secretary (Financial Advisor) ASEAN Association of South East Asian Nations ATN Action Taken Note BE Budget Estimates C&AG Comptroller and Auditor General of India CGI Consulate General of India CNE Committee on Non-Plan Expenditure CPWD Central Public Works Department EAM External Affairs......

Performance Audit of "Global Estate Management by the Ministry of External Affairs" Report of the Comptroller and Auditor General of India for the year ended March 2013 The Report has been laid on the table of the Parliament house on 01-08-2014 Union Government (Civil)......

of AOs so as to equip them to handle assessment work, the Ministry (May 2014) also stated that specific inputs may kindly be taken from Director General of Income Tax (HRD) as this issue is being specifically being dealt by that Directorate. Audit is of the view that the Ministry should......

Report of the Comptroller and Auditor General of India Allowance of Depreciation and Amortisation Union Government Department of Revenue - Direct Taxes Report No. 20 of 2014 Report of......

The audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of India. Audit wishes to acknowledge the cooperation received from the Department of Revenue - Central Board of Direct Taxes at each stage of the audit process. i......

assurance that adequate internal control mechanism exists within the Income Tax Department (ITD) for monitoring the allowance of depreciation in general and under special circumstances viz., amalgamation, demerger, reconstruction etc. We audited assessments completed during the period FY......

Chief Commissioner of Income Tax (CCIT) heads the field office whose jurisdiction is generally co-terminus with the state. Each CCIT is assisted by CsIT, Additional/Joint CsIT, Deputy CsIT, Assistant CsIT and ITOs. Graph 1.1: Organogram of CBDT 1.3 Revenue forgone on account of......

Dated: 30 July 2014 Principal Director (Direct Taxes) Countersigned New Delhi (SHASHI KANT SH ARM A) Dated: 30 July 2014 Comptroller and Auditor General of India 45......

Performance Audit of Employees9 Provident Fund Organisation (Ministry of Labour and Employment) Report of the Comptroller and Auditor General of India for the year ended March 2012 Union Government (Civil) (Autonomous Bodies) Report No. 32 of 2013 (Performance Audit) Performance......

1.4 Audit Approach The audit was conducted under Section 19(2) of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971 read with Section 5 A (6) of the Act. 1.5 Audit Objectives The Performance audit was taken up to assess the economy, efficiency and......

New Delhi (A.W.K. LANGSTIEH) Dated : 13 January 2014 Director General of Audit, Central Expenditure Countersigned New Delhi (SHASHI KANT SHARMA) Dated : 20 January 2014 Comptroller and Auditor General of India Performance Audit of Employees’ Provident Fund Organisation 37......

/--N Preface k_y The Report of the Comptroller and Auditor General of India for the year ended March 2012 containing the results of the Performance Audit of Employees’ Provident Fund Organisation (EPFO)......

budget of EPFO and places before CBT by 15 February of the preceding year, which then sends it to the Ministry for approval (Section 58 of the Act). General Financial Rules (GFRs) provide guidance on preparation of budget and states that the budget should be prepared with due care (Rule 3 of GFR,......

In general, routine inspection of an establishment (exempted or un-exempted) should be conducted at least once in 4 months and a minimum of 45 inspections in a month should be maintained by Inspectors. During test check of records in the ROs/SROs it was noticed that desired number of......

Chief Commissioner of Income Tax (CCIT) heads the field office whose jurisdiction is generally co-terminus with the state. Each CCIT is assisted by CsIT, Additional/Joint CsIT, Deputy CsIT, Assistant CsIT and ITOs. Graph 1.1: Organogram of CBDT 1 Report No. 7 of 2014 (Performance Audit)......

of arrear demand Under the provision of section 226(5) of the Act, the AO or Tax Recovery Officer (TRO) may, if so authorized by the CCIT or CIT by general or special order, recover any arrears of tax due from an assessee by distraint and sale of his movable/immovable property in the manner laid......

The audit of Revenue Receipts - Direct Taxes of the Union Government is conducted under Section 16 of the Comptroller and Auditor General of India (Duties, Powers and Conditions of Service) Act, 1971. Our findings are based mainly on test audit conducted from April to July 2013. i......

CEO Chief Executive Officer CIT Commissioner of Income Tax CIT(A) Commissioner of Income Tax (Appeal) DCR Demand & Collection Register DGIT Director General of Income Tax DIT Directorate of Income Tax FY Financial Year HUF Hindu Undivided Family IAP Internal Audit Party ITD Income Tax Department......

We noted that over the past 46 years, Circles had submitted 26 proposals, which included General Nicholson statue, which was gifted away by Government of India in 1960s to Government of Ireland, for de-notification of the monuments mainly on the grounds that these were missing or untraceable.......

Principles for the recording of Monuments, Groups of Buildings and Sites (1996) ratified by the 11th ICOMOS General Assembly in Sofia, October 1996. Performance Audit of Preservation and Conservation of Monuments and Antiquities 65 Report No. 18 of 2013 There were three separate branches of the......

Group D 6152 4275 1877 30.5 Total 8445 5997 2448 28.9 We noticed that four posts of ADG Archaeology and 18 posts of Joint Directors General, which were newly created in 2011, were lying vacant since their creation. 8.1.2 Capacity Building for Conservation Capacity building of staff through......

and Art Treasure Act AAT Rules Antiquities and Art Treasure Rules ACWHM Advisory Committee on World Heritage Matters ADG Additional Director General AKTC Aga Khan Trust for Culture AM Allahabad Museum AMASR The Ancient Monuments and Archaeological Sites and Remains Act, (Amendment......

18 of 2013 The ASI is headed by a Director General who is supported by Additional and Joint Directors General. Each Branch is headed by Directors. The Circles responsible for the maintenance of the monuments and structural conservationare headed by Superintending Archaeologists supported by......

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 -XII: Conclusion New Delhi (ROY MATHRANI) Dated : 2 August 2013 Director General of Audit, Central Expenditure Countersigned New Delhi (SHASHI KANT SHARMA) Dated : 5 August 2013 Comptroller and Auditor General of India Performance Audit of Preservation and Conservation of Monuments......

Report No. 18 of 2013 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 Preservation and Conservation of Monuments and......

to 2011-12, total 644 transcribed inscriptions from Chennai Branch and 31 inscriptions from Epigraphy Branch, Nagpur were forwarded to Director General, ASI, New Delhi for publishing in the Annual Report on Epigraphy. However, no report had been published till now. There was an inordinate......

Museum accepted the audit observation and stated (December 2011) that the separate bank account was opened with the permission of the Director General, National Museum. 7.4.6 Non Recovery of Licence Fees National Museum provided the office space to three organisations viz. National Museum......

under supervision and control of CBDT is divided into regions, and each region is headed by a Chief Commissioner of Income Tax (CCIT) or a Director General of Income Tax (DGIT). Commissioners/Directors of Income Tax (CIT/DIT) head the assessment functions which are carried out through the......

The audit of Revenue Receipts - Direct Taxes of the Union Government is conducted under Section 16 of the Comptroller and Auditor General of India (Duties, Powers and Conditions of Service) Act, 1971. Our findings are based mainly on test audit conducted from August to December 2012. i......

In response to these, ITD has also taken several efforts to streamline and strengthen the deterrent mechanisms against tax evasion in general and income tax in particular. As penalty and prosecution are important deterrent mechanisms, we felt it necessary to examine the administration......

Central Economic Intelligence Bureau CIT Commissioner of Income Tax Cr PC Criminal Procedure Code DDIT Deputy Director of Income Tax DGIT Director General of Income Tax EOC Economic Offences Court FY Financial Year ITAT Income Tax Appellate Tribunal ITD Income Tax Department ITO Income Tax......

inter-disciplinary studies and research and pay special attention to the promotion of educational and economic interests and welfare of the people in general and of members belonging to the Scheduled Castes and the Scheduled Tribes in particular by providing adequate percentage of seats for the......

(6) The Finance Officer is ex-officio Secretary to the Finance Committee and exercises general supervision over the funds of the University and advises it as regards its financial policy and is appointed by the Executive Council on the recommendation of a selection committee. The Act also......

To achieve this objective, the authorities of the Council comprising General Assembly, Governing Body and Finance Committee formulated policy and programmes. Audit observed that these authorities did not meet in accordance with the prescribed frequency, nor was any annual plan of action......

Report of the Comptroller and Auditor General of India for the year ended March 2012 Union Government (Civil) Autonomous Bodies Performance Audit No. 16 of 2013 Contents Page Preface in......

PREFACE This report of the Comptroller and Auditor General of India containing results of performance audit on the following topics has been prepared for submission to the President of India under......