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Page 24 of 154, showing 10 records out of 1,538 total

23 September 2020
Performance
Report No.13 of 2020 - Performance Audit on National Pension System, Union Government

(upto 31 March 2008) 12 3.5 Legacy contributions 14 3.6 Choice of Pension Funds and Categories of Schemes 16 3.7 No scheme for Minimum Assured Returns 18 3.8 Replacement Rate 19 3.9 Appointment of Actuary and actuarial evaluation of the Scheme 20 3.10 Appointment of National Securities...............

Sector:
General Sector Ministries and Constitutional Bodies
Chapter 4 Implementation
(PDF 0.33 MB)

would lead to loss of NPS corpus to the extent of contribution of subscriber and its employer and ret urn thereon (wherever such contribution and return was not provided subsequent ly to the subscriber of NPS account), thereby affecting its terminal wealth. The Audit observations are based on...............

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23 September 2020
Compliance
Report No.10 of 2020 - Union Government, Economic & Service Ministries - Civil

use of funds not found satisfactory, xiii) pre-sanction du e diligence not observed by the MLIs, xiv) project financials and estimates and sales tax return not obtained from the borrowers, xv) KYC documents not signed by the borrowers at th e time of sanction, xvi) sanction of loans before...............

Sector:
General Sector Ministries and Constitutional Bodies
Chapter 6 Ministry of Shipping
(PDF 0.43 MB)

Report No. 10 of 2020 60 CHAPTER VI: MINISTRY OF SHIPPING Kolkata Port Trust 6.1 Dredging Activities in Kolkata Port Trust 6.1.1 Introduction 6.1.1.1 Profile of Kolkata Port Trust Kolkata Port, the only riverine port of the country, comprising two...

Executive Summary
(PDF 0.08 MB)

Report No. 10 of 2020 v I Introduction 1. This Report includes important audit findings noti ced as a result of test check of accounts and records of Economic and Service Minist ries/ Departments and their Central Autonomous Bodies conducted by the...

Chapter 4 Ministry of Micro, Small & Medium Enterprises
(PDF 0.3 MB)

use of funds not found satisfactory, xiii) pre-sanction du e diligence not observed by the MLIs, xiv) project financials and estimates and sales tax return not obtained from the borrowers, xv) KYC documents not signed by the borrowers at th e time of sanction, xvi) sanction of loans before...............

Appendices
(PDF 0.51 MB)

7.4 Claims Receivable: TDS & Tax Recoverable - ` `` `2.83 crore As per Income Tax Return (ITR) filed for years 2006 -07 to 2018-19, TDS deducted and deposited to the Tax Department was `2.59 crore and against this, the Tax Department has made a refund of `1.16 crore till March 2019................

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23 September 2020
Compliance
Report No.6 of 2020 - Compliance Audit Observations Union Government (Civil)

solvent spun cellulosic fibre plant’ with conditions that loan assistance should be secured by way of first charge on fixed assets (movable and immovable) of the company both present and future, located at its Kharach plant on pari-passu basis with existing lenders. While signing (March...............

Sector:
General Sector Ministries and Constitutional Bodies
Chapter 14 Ministry Of Science and Technology
(PDF 0.16 MB)

solvent spun cellulosic fibre plant’ with condition s that loan assistance should be secured by way of first charge on fixed assets ( movable and immovable) of the company both present and future, located at its Kharach plant on pari-passu basis with existing lenders. While signing (March...............

Chapter 15 Union Territories
(PDF 0.98 MB)

accepted by the Depa rtment, who stated that they are yet to prepare any loss statement or write off proposal for regularising the loss of Government property. Minis try’s reply was awaited (March 2020). Union Territories-Chandigarh Administration 15.3 Short-levy of Value Added Tax Designated...............

Chapter 7 Ministry Of Environment, Forest and Climate Change
(PDF 0.04 MB)

Report No. 6 of 2020 106 7.1 Additional expenditure on electricity charges consumed for residential purpose National Zoological Park, Delhi incurred additional expenditure of ` `` ` 3.66 crore during 2013-18 towards energy charges for ele ctricity...

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23 September 2020
Performance
Report No.5 of 2020 - Performance Audit on MEIS and SEIS Union Government (Department of Revenue Indirect Taxes-Customs)

(Para 3 .7) Exporters declared different nature of services in SOFTEX returns and SEIS cla ims for the same export. These could have been checked by the DC offices before issue of scrips, which was not done . (Para 3.8) N o guidelines were issued by DGFT to RAs regarding checks to be exercised...............

Sector:
Taxes and Duties
Chapter 2 Systemic issues in Implementation of MEIS and SEIS
(PDF 0.63 MB)

1111 Chapter 2 Systemic issues in I mplementation of MEIS and SEIS The schemes MEIS and SEIS were introduced mainly with the objective of improving ease of doing business, simplifying the procedures, a drive towards paperless processing and for...

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23 September 2020
Financial
Report No.4 of 2020 - Accounts of the Union Government -Financial Audit

Sector:
Finance
Chapter 1 Overview of Union Finances
(PDF 0.13 MB)

Union Government Finances: Overview 1 Chapter 1: Overview of Union Finances 1.1 Introduction The annual accounts of the Union Government present ed to Parliament, consist of the Finance Accounts and the Appropriation Accounts . The Union Government...

Chapter 3 Observations on Appropriation Accounts
(PDF 0.61 MB)

Report of the CAG on Union Government Accounts 2018-19 34 Chapter 3: Observations on Appropriation Accounts 3.1 Introduction The Appropriation Act enacted by the Parliament authorises the Government to draw specified sums from the Consolidated Fund...

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25 September 2020
Compliance Performance
Gujarat
Report no. 4 of 2020 - Public Sector Undertakings, Government of Gujarat

Mandatory physical verification of both movable and immovable assets, responses to concurrent stock verification reports, non-conducting inspection by Peripatetic Audit Parties and delayed submission of purchase indents were observed. Chapter 5 1 Introduction Functioning of State Public...............

Sector:
Industry and Commerce |
Power & Energy
Overview
(PDF 0.12 MB)

Mandatory physical verification of both movable and immovable assets, responses to concurrent stock verification reports, non-conducting inspection by Peripatetic Audit Parties and delayed submission of purchase indents were observed. Chapter...............

Chapter 5 Compliance audit observations relating to Statutory Corporation
(PDF 0.43 MB)

following deficiencies in the internal control and monitoring mechanism of the Corporation: xThe mandatory physical verification of both movable and immovable assets required to be conducted at least once in a year as per Gujarat State Road Transportation Rules, 1971 was not conducted. xThe...............

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25 September 2020
Compliance
Gujarat
Report no.3 of 2020 - Economic and Revenue Sector, Government of Gujarat

Taxes on goods and passengers 210.35 265.19 66.40 131.28 116.73 (-) 11.08 7. State excise 140.27 123.32 151.53 84.75 130.59 (+) 54.09 8. Taxes on Immovable Property other than agriculture land 160.18 341.85 259.48 286.74 259.31 (-) 9.56 9. Receipt under Education cess Act 263.03 274.62 323.09...............

Sector:
Taxes and Duties
Chapter 6 - Stamp Duty And Registration Fees
(PDF 0.21 MB)

higher and the amount of consideration, if any, paid for such amalgamation, or (ii) an amount equal to one per cent of the true market value of the immovable property situated in the State of Gujarat of the transferor company, which is higher. Explanation (III)(a) below Article 20 (d) stipulates...............

Chapter 2 - Compliance Audit
(PDF 1.09 MB)

b) PPV&FR registration in the name of ICAR ICAR guidelines for Intellectual Property (IP) Management and Technology Transfer/ Commercialisation (2006) provide that IP rights will be guided by the Umbrella MoU between ICAR and SAUs. The MoU inter alia stipulates that IP rights from AICRP...............

Chapter 7 - Other Tax And Non-Tax Receipts
(PDF 1.16 MB)

Section 17(d) of the Registration Act, 1908, requires that the deeds conveying leasehold rights on immovable property for any term exceeding one year should be registered compulsorily. Section 3 and 27 read with Article 30 of the Schedule I of the Gujarat Stamp Act, 1958 provide for the...............

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23 September 2020
Financial
Uttarakhand
Report No.1 of 2020 - State Finances, Government of Uttarakhand

Audit findings Chapter -1 Finances of the State Government  As on 31 March 2019, the average return on Uttarakh and Government’s investment in Statutory Corporations, Rural Banks, Joint Stock Companies and Co-operatives was negligible and ranged from 0.004 to 0.71 per cent of the...............

Sector:
Finance
Chapter 1 Finances of the State Government
(PDF 6.41 MB)

Budgetary support to financial institutions, inadequate returns on investments, and poor recovery of user charges f rom Social and Economic Services provided by the Government are examples of implicit subsidies. Explicit subsidy of the Government was ` 208.71 crore (2014-15), ` 211.38 crore...............

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06 October 2020
Compliance Performance
Odisha
Report No. 2 of 2020- Economic Sector and Public Sector Undertakings Government of Odisha

The Public Sector Undertakings are expected to yield reasonable return on investment made by Government. The total amount of investment in the eight Power Sector PSUs as on 31 March 2018 was ₹16 ,760.72 crore consist ing of ₹3,948.67 crore as equity , ₹11 ,388.75 crore as long -term...............

Sector:
Agriculture and Rural Development |
Power & Energy
Part A Chapter 1: Functioning of Power Sector PSUs
(PDF 0.46 MB)

The Public Sector Undertakings are expected to yield reasonable return on investment made by Government. The total amount of investment in the eight Power Sector PSUs as on 31 March 2018 was ₹16 ,760.72 crore consist ing of ₹3,948.67 crore as equity , ₹11 ,388.75 crore as long -term...............

Annexures
(PDF 0.51 MB)

87 Annexure – 1 (R eferred to in Paragraph 1.8 , 1.9 and 1.13 ) Summarised financial results of Power Sector Undertakings for the latest year for which accounts wer e finalised (` in crore) Sl. No. Activity & Name of the Power Sector Undert aking...

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06 October 2020
Compliance
Odisha
Report No. 1 of 2020- Revenue Sector Government of Odisha

instructions The Indian Stamp (IS) Act 1899 and the Registration Act 1908 prescribed that agreement to sale involving delivery of possession of any immovable property to sell such property shall be deemed to be a conveyance and accordingly, the SD shall be payable. Deeds of certificate of sale...............

Sector:
Finance |
Transport & Infrastructure |
Taxes and Duties
Chapter 3: STATE EXCISE
(PDF 0.36 MB)

29 CHAPTER III STATE EXCISE 3.1 Tax Administration Levy and collection of Excise Duty is regulated under the Odisha Excise Act, 2008 and Rules made thereunder by the Government. The organisational setup for administration of excise revenue is as...

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