Audit Reports

Preface The Report for the year ended March 2012 containing the results of two performance audits on 'Deemed Export Drawback Scheme1 and 'Reimbursement of Central Sales Tax (CST) to EOU/STP/EHTP units' has been prepared for submission to the...

Report No. 8 of 2013 {Performance Audit] Executive Summary 1. This report contains results of two performance audits - one on 'Deemed Export Drawback Scheme' and another on 'Reimbursement of Central Sales Tax (CST) to EOU7STP1 2/EHTP3 units'. Both...

Report No. 8 of 2013 (Performance Audit) Chapter 2: Internal Control Procedures and Internal Audit System Internal Control procedures and internal audit system of DoC and DGFT need strengthening. 2.1 DoC and DGFT spend from one budget head on scheme ...

Report No. 8 of 2013 (Performance Audit) Chapter 3: Audit Findings and recommendations Statement of Revenue forgone did not include tax expenditure on drawback, deemed export drawback and TED. There was no separate head of accounts for interest...

Report No. 8 of 2013 (Performance Audit) Chapter 2: Audit Findings and recommendations Statement of Revenue forgone did not include tax expenditure on refund of CST. There was no separate head of accounts for interest on delayed payments. 2.1 The...

Report No. 37 of 2014 Preface This Report for the year ended March 2013 has been prepared for submission to the President under Article 151 of the Constitution of India. The Report contains significant results of the performance audit on the...

Report No. 37 of 2014 Chapter 10: Conclusion ^J IAY is a flagship scheme of the Government of India (Gol) primarily intended to provide houses to the shelterless BPL households living in the rural areas of the country. The IAY was implemented...

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 (Performance Audit) Report No. 37 of 2014 Contents Subject Pages Preface ...

Report No. 37 of 2014 (-- Chapter-1: Indira Awaas Yojana - An Overview 1.1 Introduction Housing is one of the basic requirements for human survival. For an individual, owning a house provides significant economic and social security and status in...

Report No. 37 of 2014 Chapter-2: Audit Approach and Organisation of Audit Findings 2.1 Audit Approach 2.1.1 Audit Methodology The performance audit commenced with an entry conference with the Ministry on 30 April 2013, wherein the audit methodology, ...

Report No. 37 of 2014 ? Chapter 5: Financial Management 5.1 Funding and Cost- Sharing The IAY is funded on cost- sharing basis between the Government of India (Gol) and the state governments in the ratio of 75:25. However, in the case of...

Report No. 37 of 2014 Chapter 7: Monitoring and Evaluation ^_J 7.1 Monitoring and Evaluation Framework The IAY guidelines envisage a multipronged and extensive system of internal and external monitoring mechanisms at all levels. The monitoring...

Preface This Report for the year ended March 2014 has been prepared for submission to the President under Article 151 of the Constitution of India. The Report contains significant results of the performance audit of Appreciation of Third Party...

Report No. 32 of 2014 (Performance Audit) Chapter III: Systemic Issues and Controls 3.1 Introduction Income Tax Act, 1961 (Act) prescribes for tax audit and certification by Accountants under provisions of the Act. Accordingly, various Forms...

Report No. 30 of 2014 One of the objectives of the performance audit was to examine whether mechanism to collect contributions, recovery of arrears was effective and financial management including budgetary controls were efficient. For this Audit...

Report No. 30 of 2014 One of the objectives of the performance audit was to examine whether mechanism to collect contributions, recovery of arrears was effective and financial management including budgetary controls were efficient. For this Audit...

Report No. 30 of 2014 Chapter - 5: Infrastructure Development One of the objectives of the Performance Audit was to see whether infrastructure development and construction of medical colleges and hospitals, etc. was efficient, economic and...

Report No. 30 of 2014 Conclusion The Employees’ State Insurance Scheme (ESIS) was introduced in 1952 to achieve the objective of the Employees’ State Insurance Act, 1948 for providing comprehensive social security for the workers deployed in...

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...

Report No. 30 of 2014 PREFACE This Report for the year ended March 2013 has been prepared for submission to the President under Article 151 of the Constitution of India. This Report contains the result of Performance audit of Employees’ State...

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 ...

PREFACE This Report for the year ended March 2013 has been prepared for submission to the President under Article 151 of the Constitution of India. This Report of the Comptroller and Auditor General of India contains the results of performance...

Report No. 16 of 2014 Glossary of abbreviations AE Actual Expenditure AS(FA) Additional Secretary (Financial Advisor) ASEAN Association of South East Asian Nations ATN Action Taken Note BE Budget Estimates C&AG Comptroller and Auditor General of...

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...

Report No. 20 of 2014 (Performance Audit) Chapter III: Allowance of Depreciation 3.1 Introduction Section 32 of the Act provides for allowance of depreciation on assets for tax purposes as deduction to an assessee. Appendix I & IA to the Income Tax ...

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 Comptroller and Auditor General of India for the year ended...

Preface This Report for the year ended March 2013 has been prepared for submission to the President under Article 151 of the Constitution of India. The Report contains significant results of the performance audit of Allowance of Depreciation and...

Report No. 20 of 2014 (Performance Audit) Executive Summary • Income Tax Act, 1961, (Act) lays down diverse provisions on depreciation and/or amortisation for tax purposes as deduction to an assessee/ a company in the course of its business with...

Report No. 20 of 2014 (Performance Audit) Chapter I: Introduction 1.1 Introduction Depreciation is a method of allocating cost of a tangible asset over its useful life. In every business, apart from current costs, the cost of capital assets...

Report No. 20 of 2014 (Performance Audit) Chapter V: Internal Control Mechanism 5.1 Introduction Internal control is necessary to improve policy formulation and implementation. An effective system of internal controls serves as a means to obtain...

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...

Report No. 32 of 2013 ( \ Chapter-1: Introduction V_ The Employees’ Provident Fund came into existence with the promulgation of the Employees’ Provident Fund Ordinance, which was replaced by Employees’ Provident Fund Act, 1952 now renamed...

Report No. 32 of 2013 f \ Conclusion v_ The Employees Provident Fund Scheme together with the Employees Pension Scheme (EPS) and Employees Deposit Linked Insurance (EDLI) Scheme aims to provide social security to employees and their family members....

/--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) has been prepared for submission to the...

Report No. 32 of 2013 (--^ Chapter-II: Financial Management ^____ 2.1 Rates of contribution and wage limit EPFO collects (a) contributions from employers (including employees’ share), and (b) administrative charges from covered establishments, for ...

Report No. 32 of 2013 /-\ Chapter-III: Coverage and Enrolment --- 3.1 Coverage of establishments The EPF Act is applicable to every establishment, which is engaged in any one or more of activities specified in Schedule-1 of the Act or any activity...

Report No. 7 of 2014 (Performance Audit) Chapter I: Introduction 1.1 Introduction Partnership Firm is one of the forms of business organization and a common vehicle for carrying on business activities in India. Apart from the corporate sector,...

Report No. 7 of 2014 (Performance Audit) Chapter V: Internal Control 5.1 Introduction Internal control is necessary to improve policy formulation and implementation. An effective system of internal controls serves as a means to obtain reasonable...

Preface The Report for the year ended March 2013 containing the results of the performance audit of Assessment of Firms has been prepared for submission to the President under Article 151(1) of the Constitution of India. The audit of Revenue...

Report No. 7 of 2014 (Performance Audit) Abbreviations ACIT Assistant Commissioner of Income Tax ADCR Arrear Demand & Collection Register AIR Annual Information Return AO Assessing Officer AOP Association of Persons AY Assessment Year Bol Body of...

Report No. 18 of 2013 CHAPTER - II Identification and Protection of Monuments and their documentation For appropriate protection and conservation of monuments and sites, the first step was their identification. The AMASR Act, 1958 authorised the...

Report No. 18 of 2013 CHAPTER - IV Preservation and Conservation Works Preservation27 and Conservation28 of ancient Monuments is a multi-disciplinary Chapter - IV : Preservation and activity which requires support of researchers, technicians,...

Report No. 18 of 2013 CHAPTER-VIII Manpower Management Adequately trained, experienced and sufficient manpower is a pre requisite for the functioning of any agency involved in Heritage Conservation. We found that the organisations engaged in...

Report No. 18 of 2013 GLOSSARY ASI Archaeological Survey of India AAT Act Antiquities 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...

Report No. 18 of 2013 CHAPTER -1 Introduction Our heritage is an indispensable part of our identity. World over, heritage conservation is viewed as a subject of utmost importance for national identity and Chapter - I: Introduction also for...

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 - III :...

Report No. 18 of 2013 CHAPTER - XII Conclusion This Performance Audit was taken up on the occasion of ASI's 150th anniversary. Several aspects of ASI's objectives, processes and results have Chapter-XII: Conclusion been reviewed. The most...

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 Antiquities has been prepared...

Report No. 18 of 2013 CHAPTER - V Excavation, Epigraphy and Survey "Archeological excavation is any research aimed at the discovery of objects of archeological character, whether such research involved digging of the ground or Chapter-V:...

Report No. 18 of 2013 CHAPTER - VII Financial Management Funding is crucial for the conservation activities of different organisations. The Ministry allocated funds under Plan and Non-plan component to the ASI. The funds were also released to the...

Report No. 28 of 2013 (Performance Audit) Chapter 1: Introduction 1.1 Introduction The Income Tax Act, 1961 (Act) proposes imposition of penalty on an assessee, if the Assessing Officer (AO)/Commissioner of Income Tax- Appeals/Commissioner of...

Preface The Report for the year ended March 2012 containing the results of the performance audit of Administration of Penalty and Prosecution has been prepared for submission to the President under Article 151{1) of the Constitution of India. The...

Report No. 28 of 2013 (Performance Audit) Executive Summary • The Income Tax Act, 1961 (Act) proposes imposition of penalty on an assessee, if the Assessing Officer (AO)/Commissioner of Income Tax- Appeals/Commissioner of Income Tax (CIT) is...

Report No. 28 of 2013 (Performance Audit) Abbreviations AC Assistant Commissioner of Income Tax ACMM Additional Chief Metropolitan Magistrate AO Assessing Officer AST Assessment Information System AY Assessment Year BIFR Board for Industrial and...