Audit Reports

Provides for 100% exemption to contribution made to Universities and Technical Institutions subject to conditions thereon and 50% exemption towards general and charitable purpose. Section 10(23C) Exclusively deals with Educational Institutions and Trusts created for specific purpose. Up to AY......

Organizational set up 1.2 The Director General of Income Tax-Exemption (DGIT-E), created in 1988, is responsible for issuing notifications in certain cases of exemption and for recommending exemption for notification to be made by Central Board of Direct Taxes (CBDT) in other cases. To assist......

revealed that its aims and objectives were meant to cater to the needs of the members of the association but not to the needs or objects of the general public. Besides, none of its activities fell under the ambit of charitable purpose as defined u/s 2(15) of Act. 2.5 The Ministry accepted......

Report of the Comptroller and Auditor General of India for the year ended March 2012 Performance Audit on Exemptions to Charitable Trusts and Institutions Union Government (Direct Taxes)......

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 February 2012 to July 2012.......

New Delhi (MANISH KUMAR) Dated: Principal Director (Direct Taxes) Countersigned New Delhi (SHASHI KANT SHARMA) Dated: Comptroller and Auditor General of India 51......

Assisted Scrutiny system CCIT Chief Commissioner of Income Tax CIT Commissioner of Income Tax CBDT Central Board of Direct Taxes DGIT-E Director General of Income Tax (Exemption) DIT-E, Director of Income Tax (Exemption) D&CR Demand and Collection Register FCRA Foreign Contribution Regulation......

There are 17 formations of CIB across the Country under the Director General of Income Tax (Intelligence and Criminal Investigation). Agencies submit information to CIB or TIN Facilitation Centres of National Securities Depository Limited (NSDL) on behalf of ITD. This flows through CIB Module of......

Report of the Comptroller and Auditor General of India for the year ended March 2012 Strengthening the Tax Base through use of Information Union Government Department of Revenue - Direct......

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 November 2011 to June 2012.......

New Delhi Dated: 8 April, 2013 Principal Director (Direct Taxes) Countersigned New Delhi (VINOD RAI) Dated: 8 April, 2013 Comptroller and Auditor General of India 35......

System AY Assessment Year CASS Computer Assisted Scrutiny Selection CIB Central Information Branch DAO Designated Assessing Officer DGIT Director General of Income-Tax DIT Director of Income-Tax EFS Enforcement System FY Financial Year ITD Income Tax Department ITS Individual Transaction......

fLj ---? (Roy Mathrani) New Delhi Director General of Audit Dated: 19 March 2013 Central Expenditure Countersigned Report No. 6 of 2013 New Delhi (Vinod Rai) Dated: 20 March 2013 Comptroller and Auditor General of India Performance Audit of 141 Mahatma Gandhi National Rural Employment Guarantee......

Report of the Comptroller and Auditor General of India on Performance Audit of Mahatma Gandhi National Rural Mahatma Gandhi NREGA Employment few h'^ic-h to Ministry of Rural Development,......

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......

crore was released by the Ministry between 2008-12 to states for use in the subsequent financial year, in contravention of budgetary provisions and General Financial Rules. Also, excess funds of 2,374.86 crore were released by the Ministry to six states, either due to wrong calculation or......

for internal monitoring by states; Scheme Rules, Schedule of Rates and performance indicators framed by state governments/UTs; and ? General Financial Rules(GFRs), 2005. 2.1.4 Audit Scope and Sample The performance audit covered activities under the Scheme from 2007-08 to 2011-12......

3. The reports of the visits or action taken reports on these visits by the state governments were generally not brought up for discussion in the Council's meetings. In response, the Ministry stated (September 2012) that a separate file for eachvisit of the Council Members was maintained.......

The ASD is assisted by General Managers of the rank of Commodore in the Navy. NSRYs are headed by the officers of the rank of Commodore called Commodore Superintendent of the Yard. An abridged organisational chart of NDs is given below: Organisational Chart of Naval Dockyards An Introduction 4......

Planning and Management of Refits of Indian Naval Ships Report of the Comptroller and Auditor General of India for the year ended March 2013 Union Government Defence Services (Navy) Report No. 31 of 2013 (Performance Audit) Performance Audit......

Our analysis indicated that, Mlds a norm for executing refit efficiently was inadequately designed as efficiency measure of refits in general and labour in particular. The Navy also admitted (May 2012) that basis for working out the MUwas not known to them. 4.5.2 Under-valuation of yard......

: 30 December 2013 Principal Director of Audit (Navy) Countersigned New Delhi (SHASHI KANT SHARMA) Dated: 30 December 2013 Comptroller and Auditor General of India Conclusions 69......

5 of 2013 As per Section 45 of DM Act, NDRF was to branches was not possible with available function under the general staff of 11 personnel. It also added that a superintendence, direction and control of proposal for creation of 33 posts was NDMA. Accordingly, a separate NDRF pending with......

5 of 2013 DDMP District Disaster Management Plan DEOC District Emergency Operations Centre DFPR Delegation of Financial Power Rules DGCD Director General Civil Defence DHS Directorate of Health Services DM Disaster Management DMCs Disaster Management Centers DMIC District Meteorological......

Chapter - II: Legislative and Institutional framework 2.1 Evolution of Disaster Management in India United Nations General Assembly declared preparedness and mitigation of natural the decade of 1990s as the 'International disasters. HPC was chaired by Secretary,......

5 of2013 Government of India was to contribute to these funds, 75 per cent of the total yearly allocation for general category states and 90 per cent for special category states1 in the form of non-plan grant. The balance 25 per cent in the case of general category states and 10 per cent in......

(Roy Mathrani) New Delhi Director General of Audit Dated: 15 March 2013 Central Expenditure Countersigned New Delhi (Vinod Rai) Dated: 15 March 2013 Comptroller and Auditor General of India Performance Audit of Disaster Preparedness in India 164......

Report of the ^ Comptroller and Auditor General of India on ^ Performance Audit of Disaster Preparedness in India Union Government (Civil) - Ministry of Home Affairs Report No. 5 of-2013"......

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......

NDMA, Secretary (Border Management), We are also thankful to the Principal MHA, Director General, National Disaster Response Force & Civil Defence, Executive Secretaries and Commissioners of Disaster Management and Relief Departments of Director, National Institute of Disaster Management, Senior......

NEC and rehabilitation IMG of MHA and was not activated as Ministry of required under the Act. Agriculture General superintendence, NDMA MHA deals with the Force works under dual direction and control of deployment of command of NDMA and National Disaster Response battalions and other MHA......

was to assist design carrying out seismic microzonation of two engineers and town planners to identified urban centres in the country understand general site conditions on the under Phase-ll of the project. MSc basis of site classification leading to submitted (November 2011) a proposal......

of Ordnance Equipment Group of Factories Appendix-I Abbreviations A AATS Army Aviation Training School Addl.DGOS(CN&A) Additional Director General Ordnance Services (Clothing, ADRDE Necessary and Administration) Aerial Delivery Research Development Establishment AHSP Authority Holding......

Report of the Comptroller and Auditor General of India Performance of Ordnance Equipment Group of Factories Union Government (Defence Services) Ordnance Factories No. 24 of 2013......

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 2008) that the supply chain......

Kolkata functioning under the administrative control of the Department of Defence Production, Ministry of Defence (MoD), is headed by the Director General Ordnance Factories (DGOF) and Chairman, OFB. There are 39 ordnance factories, grouped into five product-based Operating Groups, of which......

same to the indent ors within the financial year._ Source of audit criteria Monthly production reports; and Policy on outsourcing of jobs; 5.1 General OEFG are responsible for meeting the requirements of GS & C items for the Services. Services resort to trade procurement/import of items,......

Source of audit criteria Minutes of the meetings of the OFB; and Management Information System/Internal Audit Manual. 9.1 General Presence of and adherence to a robust internal control system minimise risk of errors and irregularities in operational and financial matters and provides......

7.1 General Ordnance factories follow a system of multilayer inspection, quality control and quality assurance before issue of final products to the Services. The responsibility of inspection of input materials and stage/inter-stage inspection of components/assemblies in the manufacturing......

under the control of Ordnance Equipment Group Headquarters Kanpur (OEF HQ) and Ordnance Factory Board Kolkata (OFB) are engaged in production of general stores and clothing (GS&C) items to meet the requirements of the Services. Army is the main recipient of these items (around 77 per cent).......

of audit criteria Pricing policy and mechanism; Targe ts for overheads fixed by OFB; and Cost estimates and actual cost of production._ 8.1 General The pricing policy of the OFB aims at recovering the entire cost of production in respect of items issued to the Services. The prices are......

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 years......

criteria Annual provision review by the Army; Minutes of target fixation meetings; and Production targets and capacity of the factories._ 3.1 General 3.1.1 Under the Standing Directive for Provision Review (SDPR), DGOS centrally carries out the annual provision review (APR) for the GS&C......

in regard to work on overtime; Policy and benchmarks for mach ine utilisation ; and Manual provisions for inventory holding._ 6.1 General Optimum utilisation of manpower, machinery and inventory is essential to ensure the productivity in factories to meet the production targets......

Deb) Kolkata Principal Director of Audit Dated: (Ordnance Factories) Countersigned New Delhi (Shashi Kant Sharma) Dated: Comptroller and Auditor General of India 61......

However, Director General Infantry pointed out in July 2010 that quality assurance the parachutes had numerous life threatening defects like tearing of inspection by canopies, material cracks in connector links, explosion of oxygen bottle, SQAE(GS). Besides, etc. and requested OFB to take......

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......

Ministries) Part III: Conclusion and Recommendations Countersigned Dated: 11 February 2013 (VINODRAI) Place: New Delhi Comptroller and Auditor General of India 39......

Mention regarding non-completion of WWH was also made in paragraph 6.2.22 of the Report of the Comptroller and Auditor General of India for the year ended 31 March 2003 (Civil)-Government of Himachal Pradesh. PAC in its recommendations (April 2007) had asked for the latest position on the......

is also the President of the Society for the development of Ayurveda, Yoga, Unani, Sidha and Homeopathy (AYUSH) (Society) and is assisted by the General Secretary (Director Ayurveda) at the State level and five other members of Ayurveda Department. The Society was established in July 2007 for......

Director of (Public Works)-Administrative Head HPRIDC Engineer-in-Chief CE-cum-Project Director (Head of the Department) CE \ CE \ CE SE General J (North Zone) (South Zone) (Central (Planning) Manager Zone) (Finance) SE (4) SE(5) I JEE Construction SE (4) EE \ EE (Planning & (T......

The Directorate of Sports and Youth Services, Mizoram, formally moved (December 2008) the Government, General Administration Department (GAD) for allotment of a plot of land on this site to construct the Indoor Stadium. However, since the State Government was not in favour of constructing a......

CHAPTER - IV REVENUE RECEIPTS GENERAL 4.1 Trend of revenue receipts 4.1.1 The tax and non-tax revenue raised by the Government of Mizoram during the year 2009-10, the State’s......

(Gol) approval of the schemes, allocation and release of Special Central Assistance (SCA); Physical and Financial progress reports; and • General Financial Rules. 4 R.D. Blocks - Indo-Myanmar border - (1. Ngopa, 2. Khawzawl, 3. Champhai, 4. Khawbung). Indo-Bangladesh border - (5.......

OVERVIEW This Report contains 16 Audit Paragraphs (excluding three general paragraphs) and two Performance Reviews and one Integrated Audit. According to the existing arrangements, copies of the draft audit......

of the accounts and delayed submission of the same to the Statutory Auditors by the management and (iii) delay in adoption of accounts in Annual General Meeting. 5.1.24 The State Government had invested 12.26 crore (Equity: 8.97 crore and grants: 3.29 crore in four PSUs) during the......

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...

4. The audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of India.......

2.1.2. Audit of Appropriation Accounts by the Comptroller and Auditor General of India seeks to ascertain whether the expenditure actually incurred under various grants is within the authorisation given under the Appropriation Act and the expenditure required to be charged under the provisions......

Appendices APPENDIX 1.1 PART-A State Profile (Reference: Paragraphs- Profile of Gujarat and 1.1; Page 1 and 2) * Source of General data - Press note July 2013 Planning Commission: BPL 2011 -12 by Tendulkar methodology. ** Life Expectancy at birth -Economic survey......

The State’s literacy rate increased from 69.14 per cent (as per 2001 census) to 79.31 per cent (as per 2011 census). General data relating to the State is as given in Appendix 1.1. Gross State Domestic Product (GSDP) GSDP is the market value of all officially recognised final goods 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......