Audit Reports

MINISTRY OF HUMAN RESOURCE DEVELOPMENT FUNCTIONING OF BABASAHEB BHIMRAO AMBEDKAR UNIVERSITY, LUCKNOW Report No. 16 of 2013 CHAPTER HI: MINISTRY OF HUMAN RESOURCE DEVELOPMENT ___J Functioning of Babasaheb Bhimrao Ambedkar University, Lucknow...

MINISTRY OF HUMAN RESOURCE DEVELOPMENT FUNCTIONING OF UNIVERSITY OF ALLAHABAD Report No. 16 of 2013 Functioning of University of Allahabad Highlights > The University opened only seven inter disciplinary centres out of 15 centres required to be...

EXECUTIVE SUMMARY MINISTRY OF EXTERNAL AFFAIRS Working of Indian Council for Cultural Relations Indian Council for Cultural Relations was established with the primary objective of establishing, reviving and strengthening cultural relations and...

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 Executive Summary V CHAPTER 1 Working of Indian Council for...

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 Article 151 of the Constitution: 1. Working of...

Report of the Comptroller and Auditor General of India on Storage Management and Movement of Food Grains in Food Corporation of India For the year ended March 2012 Union Government Ministry of Consumer Affairs, Food and Public Distribution Report...

Report No. 12 of 2012-13 Preface This Report of the Comptroller and Auditor General of India contains the results of performance audit of Storage Management and Movement of Food grains in Food Corporation of India. The performance audit was...

Report No. 7 of 2013 Chapter -1 Introduction Functions and objectives of FCI The Food Corporation of India (FCI) was incorporated under the Food Corporation Act, 1964 with the function of undertaking purchase, storage, movement, transportation,...

Report No. 7 of 2013 Chapter - II Operational Framework of Food grains Management FC-I is the main agency entrusted with storage management and movement of food grains from procuring and surplus states to deficit and consuming states for ultimate...

Report No. 7 of 2013 Chapter - IV Movement of Food grains | Status of movement of food grains Under the existing food management framework, FCI is the only Government agency for movement of food grains in the Central Pool. This constitutes a very...

Report No. 7 of 2013 Glossary of Terms AALL Adani Agri Logistics Limited AAY Antyodaya Anna Yojna AGT Annual Guaranteed Tonnage APL Above Poverty Line BOO Build, Own and Operate BPL Below Poverty Line C&AG Comptroller and Auditor General C2...

Report No. 20 of 2013 (Performance Audit) Annex: 1 Sections of the Income Tax Act, 1961 for the purpose of Exemptions and Registration of Charitable Trusts and Institutions Section of ACT Description Section 2(15) Charitable purpose includes Relief ...

Chapter 1: Introduction Introduction 1.1 Income Tax Act, 1961 (Act) provides for tax exemptions to various trusts, associations, institutions and other organizations engaged in charitable or religious activities in order to encourage and fulfill...

Report No. 20 of 2013 (Performance Audit) Chapter 2: Registrations and Exemptions Processing the applications for registration 2.1 It is a mandatory requirement for Charitable trusts/institutions (Trusts) to get registration under Act for claiming...

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) No. 20 of 2013 Table of Contents Contents Pages Preface i A....

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. ...

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...

Report No. 20 of 2013 (Performance Audit) Abbreviations AIR Annual Information Return AY Assessment Year AO Assessing Officer AST Assessment Information System BCCI Board of Control for Cricket in India CASS Computer Assisted Scrutiny system CCIT...

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, ...

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 Taxes No. 4 of 2013 Laid on the table of Lok Sabha/Rajya...

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...

Report No.4 of 2013 (Performance Audit) Chapter III: Utilization of Information • CASS system of ITD selected cases for scrutiny out of which only 24 per cent of cases had AIR information. • AOs did not utilise the useful available information...

Report No.4 of 2013 (Performance Audit) Abbreviations AIR Annual Information Return AIS Assessee Information System AO Assessing Officer AST Assessment Information System AY Assessment Year CASS Computer Assisted Scrutiny Selection CIB Central...

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...

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, Govt, of India Guarantee Scheme Union Government (Civil)...

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, ...

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...

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-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...

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 of...

A CHAPTER-4 Infrastructure, Human Resources and Supply of Spares Audit Objective: Whether infrastructure, Human Resources and Spares & Equipments for refits & MLUs were available? 4.1 Background Er efficient, economic and effective execution of a...

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...

Chapter - VII: Response System for Disasters The efficacy of the government's role in disaster management is judged largely by the quality of 'response' and its effectiveness in minimizing loss of life and property of affected people. The response...

Glossary ACWCS Area Cyclone Warning Centers AERB Atomic Energy Regulatory Board ALTM-DC Airborne LaserTerrain Mapping and Digital Camera AMSS Automatic Message Switching Systems ARGs Automatic Rain Gauges ATIs Administrative Training Institutes...

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...

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 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" VF (Performance Audit) Contents Page Number Contents i-ii...

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 ...

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 - 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 - 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, ...

Performance 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 ...

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 (Performance Audit) Performance of Ordnance Equipment Group of...

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 I: Introduction 1.1 Ordnance Equipment Group of Factories The Ordnance Factory Board (OFB), Kolkata functioning under the administrative control of the Department of Defence Production,...

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...

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 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 Executive Summary Background Five factories of Ordnance Equipment Group (OEFG) under the control of Ordnance Equipment Group Headquarters Kanpur (OEF HQ) and Ordnance Factory Board Kolkata (OFB) are engaged in production of...

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...

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 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 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...

Report No. 24 of 2013 Annexure-I (Referred to in Paragraph 2.1 and 4.1) Action taken by the Ministry/OFB on earlier audit comments/ recommendations Issues commented Paragraph Action taken on the earlier audit comments / in earlier Report /Report...

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...

Cnrirlnsiinii nnrl ] [i I V/UIlvlitkjlUIl Mill! ] 3ai rt Recommendations Conclusion The scheme was primarily launched by the Gol to address the issue of financial indebtedness of farmers. Under the scheme, the Gol released a huge sum of over ?...

CHAPTER-MI AUDIT OF TRANSACTIONS Excess/overpaymentAvasteful/unfruitful/infructuous expenditure Agriculture Department 3.1 Unfruitful expenditure on establishment of Laboratory Lack of Rain Water Harvesting Structures in the building for State Bio...

CHAPTER-IV INTEGRATED AUDIT Indian Systems of Medicines and Homeopathy Department 4.1 Integrated Audit of the Department The State has a network of 1154 Ayurvedic health institutions including hospitals, Dispensaries, health centres and clinics but ...

CHAPTER-I PERFORMANCE REVIEWS Public Works Department 1.1 Upgradation and improvement of State Highways and Major District Roads Improvement/upgradation and periodic maintenance of State Highways and Major District Roads is essential to provide...