Audit Reports

24 March 2021

Compliance

Report No. 2 of 2021 - Union Government (Civil) Compliance Audit Observations

This Report contains significant audit findings arising from the compliance audit of financial transactions under 64 civil grants relating to 37 Civil Ministries/Departments of the Union Government including Union Territories without Legislatures...

Sector:

General Sector Ministries and Constitutional Bodies

Appendix

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APPENDICES Report No. 2 of 2021 135 Appendix-I (Referred to in paragraph no. 1.5) Gross expenditure incurred by these Ministries/Depa rtments during 2016-17 to 2018-19 (` `` ` in crore) Sl. No. Name of Ministry 2016-17 2017-18 2018-19 1. Agriculture ...

Chapter 5: Ministry of External Affairs

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Report No. 2 of 2021 39 Passport Seva Project Division 5.1 Incorrect application of rate of service charge s led to excess payment Ministry of External Affairs made excess payment of ` `` ` 2.89 crore to the Service Provider for Passport Services...

Chapter 8: Ministry of Human Resource Development (Ministry of Education)

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Report No. 2 of 2021 65 8.1 Irregular payment of ad hoc bonus 13 Central Autonomous Bodies (CABs) made payments o f ad hoc bonus to their employees in the absence of any order issued by the competent authority, which resulted in irregular payment,...

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24 March 2021

Performance

Report No. 16 of 2020 - Performance Audit on Assessment of Co-operative Societies and Co-operative Banks, Union Government Department of Revenue - Direct Taxes

The Co-operative Sector witnessed a significant growth in terms of number of entities registered as Co-operative Societies and Co-operative Banks. During 2009-10 to 2016-17, Co-operative Societies registered a growth of...

Sector:

Taxes and Duties

Chapter 4 - Compliance Issues related to assessment of Co-operative Societies and Co-operative Banks

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Report \bo. 16 o\f 2020 (Per\formance Audit) 71 The pe\bfo\bm\fnce \fudit envis\fged to check n\ftu\be \fnd extent of compli\fnce to the gene\b\fl p\bovisions of the Act du\bing \fssessm ent p\bocess by the \fssessees of Co-ope\b\ftive Secto\b....

Chapter I - Introduction

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Report \bo. 16 o\f 2020 (Per\formance Audit) 1 1.1 Overv\bew Co\foperat\bve Inst\btut\bons A Co-op\brat\fv\b 1 \fs an autonomous assoc\fat\fon of p\brsons un\ft\bd voluntar\fly to m\b\bt th\b\fr common \bconom\fc, soc\fal and cultural n\b\b ds and...

Chapter 3 - Compliance to Tax provisions specific to Co-operative Societies and Co-operative Banks

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Report \bo. 16 o\f 2020 (Per\formance Audit) 33 The per\borma\fce audit e\fvisaged to exami\fe the \fatu re a\fd exte\ft o\b complia\fce to provisio\fs speci\bic to the assessees o\b Co-operative Sector u\fder the Act. The Co-operative Societies...

Chapter 2 - Tax Base of Co-operative Societies and Co-operative Banks

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Report \bo. 16 o\f 2020 (Per\formance Audit) 9 Chapter\b2:\b\bTa\f\bBase\bof\bCo-operative\bSocieties\band\bCo-operative\bBanks Accord\bng to \fect\bon 139(1) of the Act, a per\fon ot her than a company or a f\brm \b\f requ\bred to f\ble return of...

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24 March 2021

Compliance

Report No. 1 of 2021 - Compliance Audit on Union Government Department of Revenue (Indirect Taxes – Goods and Services Tax, Central Excise and Service Tax) Customs

Compliance Audit Report of the Comptroller and Auditor General of India on Goods and Services Tax, Central Excise and Service Tax revenue (Report No. 1 of 2021) for the years ended March 2019 and March 2020 was presented in Parliament on 24 March...

Sector:

Taxes and Duties

Chapter 4 - Compliance Audit of GST

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Report \bo. 1 of \f0\f1 (Indirect Taxes – Goods and Services Tax, Central Excise and Service Tax) 81 Chapter IV: Comp\fiance Audit o\b GST This chapteQb includes audit findings Qbelated to Goo ds and SeQbvices Tax (GST). The instances mentioned in ...

Appendices

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APPENDI\bES Report \bo. 1 of \f0\f1 (Indirect Taxes – Goods and Services Tax, Central Excise and Service Tax) 171 Appendix-I: Status o\b certi\bication o\b revenue unde r Section 7(3)(b) o\b Goods and Services Tax (Compensation to States) Act ,...

Chapter I - Indirect Taxes Administration

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Report \bo. 1 of \f0\f1 (Indirect Taxes – Goods and Services Tax, Central Excise and Service Tax) 1 Chapter I: Indirect Taxes Administration This chapteQb gives an oveQbview of the indiQbect taxe s administQbation, Qbevenue tQbends in indiQbect...

Chapter 3 - Information Technology Audit of GSTN (Phase-II)

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Report \bo. 1 of \f0\f1 (Indirect Taxes – Goods and Services Tax, Central Excise and Service Tax) 31 Chapter III: In\bormation Techno\fogy Audit o\b GSTN (Ph ase-II) 3.1 Introduction Goods and SeQbvices Tax NetwoQbk (GSTN) is a pQbivate limited...

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23 March 2021

Compliance Performance

Bihar

Report No. 1 of the year 2020 of the Comptroller and Auditor General of India on General, Social and Economic Sectors for the year ended 31 March 2018 (Govt. of Bihar)

Sector:

Local Bodies |

Environment and Sustainable Development |

Science and Technology |

Industry and Commerce |

Agriculture and Rural Development |

Art, Culture and Sports |

Social Welfare |

Social Infrastructure |

Education, Health & Family Welfare |

General Sector Ministries and Constitutional Bodies |

Information and Communication |

Power & Energy |

Transport & Infrastructure

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06 March 2021

Performance

Uttarakhand

Performance Audit Report on District Hospital Outcomes (Government of Uttarakhand) for the year 2014- 2019

Sector:

Education, Health & Family Welfare

Chapter 6 Infection Control

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Chapter-6 Infection Control 69 Infection Control Management Health care associated infections are major burdens for patients, society and health care management. An infection control program is conside red efficient which, when used appropriately,...

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16 March 2021

Compliance Performance

Haryana

Report No. 3 of 2020 Non-Public Sector Undertakings (Social, General and Economic Sectors)

This Report contains one Performance Audit on Post-Matric Scholarship Schemes for Scheduled Castes and Other Backward Class Students and 17 paragraphs relating to excess, irregular, unfruitful expenditure, avoidable payments, losses to State...

Sector:

Environment and Sustainable Development |

Science and Technology |

Industry and Commerce |

Agriculture and Rural Development |

Social Welfare |

Social Infrastructure |

Education, Health & Family Welfare |

General Sector Ministries and Constitutional Bodies |

Transport & Infrastructure

Chapter-II

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7 CHAPTER 2 PERFORMANCE AUDIT Welfare of Scheduled Castes and Backward Classes, T echnical Education, Higher Education, Skill Development and Industrial Training and Medical Education and Research Departments 2.1 Post-Matric Scholarship Schemes for...

Appendices

_{(PDF 0.99 MB)}

95 Appendix 1.1 (Reference: Paragraph 1.8; Page 5) Statement showing detail of category wise amount of outstanding paragraphs ( ` `` ` in crore) Sr. No. Nature of irregularities Amount 1. Non-levying liquidated damages for delay in complet ion...

Chapter-III

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31 CHAPTER 3 COMPLIANCE AUDIT Animal Husbandry and Dairying Department and Revenue and Disaster Management Department 3.1 Suspected embezzlement Suspected embezzlement of ` `` ` 1.54 lakh occurred in the Sub Division Office, Kaithal due to short...

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16 March 2021

Compliance

Haryana

Report No. 4 of 2020 - Revenue Sector, Government of Haryana

Overview 2018-19 Report of the Comptroller and Auditor General of India on Revenue Sector for the year ended 31 March 2019 This Report contains one Performance Audit on “Computerisation initiative for levy of stamp duty, registration fees and...

Sector:

Taxes and Duties

Chapter-I

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1 CHAPTER I: GENERAL 1.1 Trend of revenue receipts 1.1.1 The tax and non-tax revenue raised by the Governmen t of Haryana, the State’s share of net proceeds of divisible Union ta xes and duties assigned to States and Grants-in-aid received from...

Chapter-IV

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43 CHAPTER IV: STAMP DUTY 4.1 Tax administration Receipts from the stamp duty and registration fees are regulated under the Indian Stamp Act, 1899 (IS Act), Registration Act, 1908 (IR Act), Punjab Stamp Rules, 1934, as adopted by the Government of...

Chapter-VI

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81 CHAPTER VI: OTHER TAX AND NON-TAX RECEIPTS 6.1 Tax administration This chapter consists of receipts from Entertainment Duty, Power (Taxes and duties on electricity), Mines and Geology and Land Revenue. The administration and levy of these taxes...

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04 March 2021

Financial

Madhya Pradesh

State Finances Audit Report of the Comptroller and Auditor General of India for the year ended 31 March 2019

This Report has been prepared for submission to the Governor of Madhya Pradesh under Article 151 of the Constitution. Chapter I of this Report contains the trends in key fiscal parameters like revenue surplus/ deficit, fiscal surplus/ deficit,...

Sector:

Finance

Chapter 3 Financial Reporting and Comments on Accounts of Report No.3 of 2020 - State Finances, Government of Madhya Pradesh

_{(PDF 0.24 MB)}

Chapter 3 FINANCIAL REPORTING Chapter 3 – Financial Reporting 3.1 Introduction Sound internal financial reporting system and compliance with rules and procedures contribute significantly to good governance. These also ensure relevant, reliable and ...

Chapter 1 Finances of the State Government of Report No.3 of 2020 - State Finances, Government of Madhya Pradesh

_{(PDF 1.06 MB)}

Chapter 1 FINANCES OF THE STATE GOVERNMENT Chapter 1 - Finances of the State Government 1.1 Introduction This Chapter provides a broad perspective on the fi nances of the State Government during 2018-19, analyses the critical changes in m ajor...

Chapter 2 Financial Management and Budgetary Control of Report No.3 of 2020 - State Finances, Government of Madhya Pradesh

_{(PDF 0.21 MB)}

Chapter 2 FINANCIAL MANAGEMENT AND BUDGETARY CONTROL Chapter 2 – Financial Management and Budgetary Control 2.1 Introduction Effective financial management ensures that decisions taken at the policy level are implemented successfully at the...

Appendices of Report No.3 of 2020 - State Finances, Government of Madhya Pradesh

_{(PDF 0.85 MB)}

APPENDICES 73 Appendix 1.1 State profile (Madhya Pradesh) (Reference: Para 1.2; Page 1) (Source: Financial data is based on Finance Account s of respective years) 47 As downloaded from MoSPI website – Table 2.3 Sta tistical Year Book 2018. 48...

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06 March 2021

Compliance

Uttarakhand

Compliance Audit Report on Government of Uttarakhand for the year ended 31 March 2019

Overview This Report contains 18 compliance audit paragraphs with financial implications of ` 305.75 crore. The total expenditure of the State increased from ` 26,254 crore to ` 38,564 crore during 2014-15 to 2018-19. The revenue expenditure of the...

Sector:

Environment and Sustainable Development |

Finance |

Science and Technology |

Industry and Commerce |

Agriculture and Rural Development |

Art, Culture and Sports |

Social Welfare |

Social Infrastructure |

Education, Health & Family Welfare |

General Sector Ministries and Constitutional Bodies |

Information and Communication |

Power & Energy |

Transport & Infrastructure |

Taxes and Duties

Social and Economic Sectors (PSUs)

_{(PDF 0.55 MB)}

Chapter-III Social and Economic Sectors (Public Sector Undertakings) 41 CHAPTER-III Social and Economic Sectors (Public Sector Undertakings) 3.1 Functioning of State Public Sector Undertakings 3.1.1 Introduction General 3.1.1.1 State Public Sector...

Social, General and Economic Sectors (Non PSUs)

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Chapter-I Social, General and Economic Sectors (Non-PSUs) 1 CHAPTER-I Social, General and Economic Sectors (Non-PSUs) 1.1 Introduction 1.1.1 Budget Profile There are 62 Government Departments and 41 Autonomo us Bodies in the State. The position of...

Table of Contents

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i Table of Contents Description Reference to Paragraph Page No. Preface vii Overview ix Chapter -I Social, General and Economic Sectors (Non-PSUs) Budget Profile 1.1.1 1 Application of resources of the State Government 1.1.2 1 Funds transferred...

Revenue Sectors

_{(PDF 0.23 MB)}

Chapter-II Revenue Sector 21 CHAPTER-II Revenue Sector 2.1 Introduction 2.1.1 Trend of revenue receipts Tax and non-tax revenue raised by the Government of Uttarakhand during the year 2018-19, the State’s share of net proceeds of divis ible Union...

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03 March 2021

Financial

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Bihar

Uttarakhand

Haryana

Haryana

Madhya Pradesh

Uttarakhand

Arunachal Pradesh