Audit Reports

26 March 2010

Compliance Performance

Chhattisgarh

Report of 2009 - Report of the Comptroller and Auditor General of India on Civil & Commercial of Government of Chhattisgarh

2 Chapter-I deals with the findings of performance audit in the Food, Civil Supplies and Consumer Protection; Home and Public Health and Family Welfare Departments while Chapter-II deals with the findings of transaction audit in the Agriculture; Manpower and Planning; Public Works; Public...............

Sector:

Transport & Infrastructure |

Power & Energy |

Environment and Sustainable Development

Chapter 4 - Government Commercial and Trading Activities

_{(PDF 0.22 MB)}

CHAPTER-IV GOVERNMENT COMMERCIAL AND TRADING ACTIVITIES 4.1 Overview of State Public Sector Undertakings Introduction 4.1.1 The State Public Sector Undertakings (PSUs) consist of State Government Companies and Statutory...............

Appendices

_{(PDF 0.42 MB)}

Department IRs Paras 1 Public Health and Engineering 163 755 2 Public Works 395 1957 3 PMGSY 41 205 4 Agriculture/Land Conservation 116 218 5 Cooperation 103 345 6 Employment/Training & Manpower 72 182 7 Fisheries 20 44 8 Food and Civil Supplies 24 96 9 General Administration 261 841 10...............

Chapter 1 - Performance Audit

_{(PDF 0.29 MB)}

CHAPTER! PERFORMANCE AUDIT PUBLIC HEALTH AND FAMILY WELFARE DEPARTMENT 1.1 National Rural Health Mission Highlights The National Rural Health Mission was launched in April...............

Chapter 2 - Audit of Transactions

_{(PDF 0.17 MB)}

CHAPTER-II AUDIT OF TRANSACTIONS 2.1 Excess payment/ Wasteful expenditure PUBLIC WORKS DEPARTMENT 2.1.1 Excess payment to contractor on earthwork Due to errors in calculation of quantity of earthwork, there was excess...............

Chapter 3 - Internal Control in a Government Department

_{(PDF 0.1 MB)}

conducted to test compliance with the Chhattisgarh Financial Rules, the Works Department Manual (WD Manual), the State Treasury Code and the Central Public Works Accounts Code (CPWA Code) for accounting functions. The arrangements for monitoring, evaluation and internal audit have also been...............

Overview

_{(PDF 0.02 MB)}

the Panchayat and Rural Development Department (Rs 2.83 crore), the Public Health and Engineering Department (Rs 95 lakh), the Public Health and Family Welfare Department (Rs 4.34 crore). the Public Works Department (Rs 50.07 lakh) and the Sports and Youth Welfare Department (Rs 1.44 crore)................

Preface

_{(PDF 0.01 MB)}

2 Chapter-I deals with the findings of performance audit in the Food, Civil Supplies and Consumer Protection; Home and Public Health and Family Welfare Departments while Chapter-II deals with the findings of transaction audit in the Agriculture; Manpower and Planning; Public Works; Public...............

Download Full Report _{(PDF 1.1 MB)}

05 August 2010

Compliance

Report No. 9 of 2009 - Compliance Audit on Compliance Audit Observations of Union Government (Commercial)

For the year 2009-10, these are: Compliance Audit Reports Report No. 2 - Financial Reporting by Public Sector Undertakings (PSUs): This gives an overall picture of the quality of financial reporting by PSUs and an appraisal of the performance of the Companies and Corporations as...............

Sector:

Finance |

Transport & Infrastructure |

Power & Energy |

Industry and Commerce |

Science and Technology |

Information and Communication |

Agriculture and Rural Development |

Social Welfare |

Defence and National Security

Chapter 5 - Ministry of Communications and Information Technology

_{(PDF 0.07 MB)}

1 Calculated after allmving a variation of 10 per cent in advance tax payments against the actual Corporate tax paid 2 Subscriber Trunk Dialing Public Call Office 41 Report No. 9 of2009-10 In respect of leased circuits, BSNL issued (November 2002) clarification to all heads of the circles for...............

Download Full Report _{(PDF 0.85 MB)}

23 April 2010

Compliance

Report No. 12 of 2009 - Compliance Audit on Indirect Taxes – Central Excise Union Government, Department of Revenue

Report No. 12 of 2009-10 - Union Government (Indirect Taxes - Central Excise) 8 1.10 Follow-up on audit reports Public Accounts Committee, in their Ninth Report (Eleventh Lok Sabha) desired that remedial/corrective action taken notes (ATNs) on all paragraphs of the Reports of the Comptroller and...............

Sector:

Taxes and Duties

Chapter 2 – Exemptions

_{(PDF 0.07 MB)}

Report No. 12 of2009-10 - Union Government (Indirect Taxes - Central Excise) CHAPTER II EXEMPTIONS Under section 5A(1) of the Central Excise Act. 1944. the Government is empow ered to exempt goods attracting excise duty from the whole or any part...

Download Full Report _{(PDF 0.61 MB)}

23 April 2010

Compliance

Report No. 4 of 2009-10 - Compliance Audit on Direct Taxes-Union Government

crore. This shows that tax concessions are being availed of mainly by large companies. The effective tax rate of public sector companies (PSUs) in 2007‐08 was 25.7 per cent as against 21.3 per cent for private companies. It is ...............

Sector:

Taxes and Duties

Appendices

_{(PDF 0.3 MB)}

Report No. 4 of2009-10 (Direct Taxes) Chapter I Tax Administration Appendix 1 (Reference: Paragraph 1.2) Organisational set up of the Income Tax Department Attached Offices of CBDT Field Formations of CBDT 47 Report No. 4 of2009-10 (Direct Taxes)...

Download Full Report _{(PDF 2.47 MB)}

26 November 2010

Compliance

Report No. 17 of 2010 - Compliance Audit on Environment, Union Government Ministry of Environment and Forests

and conduct of Audit 1Audit of (i) all expenditure from the Consolidated Fund of India, (ii) all transactions relating to Contingency Funds and Public Accounts and (iii) all trading, manufacturing, profit & loss accounts, balance-sheets & other subsidiary accounts. 2Audit of the accounts of...............

Sector:

Environment and Sustainable Development

Chapter 1 – Introduction

_{(PDF 0.29 MB)}

Reports are as follows: 1 Audit of (i) all expenditure from the Consolidated Fund of India, (ii) all transactions relating to Contingency Funds and Public Accounts and (iii) all trading, manufacturing, profit & loss accounts, balance-sheets & other subsidiary accounts. 2 Audit of the accounts of...............

Chapter 2 – Afforestation

_{(PDF 0.49 MB)}

Consequently, the scheme failed in generating public interest to further the cause of afforestation in the country. In December 2009, NAEB replied that the targets laid down in EFC memo were only indicative and hence AFFORESTATION might not be taken as basis for assessing the achievement. The...............

Download Full Report _{(PDF 3.25 MB)}

18 March 2011

Compliance

Report No. 26 of 2010-11 - Compliance Audit Report on Direct Taxes, Union Government

Direct tax collections increased from RS 1,65,216 crore in 2005-06 to RS 3,78,063 crore in 2009-10 at an average annual rate of growth of 32.2 per cent. The rate of growth of tax collection has decelerated in 2008-09 and has since marginally...

Sector:

Taxes and Duties

Appendices

_{(PDF 5.15 MB)}

APPENDICES Report No. 26 of 2010-11 (Direct TaxesJ Chapter I Tax Administration Appendix 1 (Reference: Paragraph 1.2) Organisational set up of the Income Tax Department CBDT Field Formations of CBDT 51 Report No. 26 of 2010-11 (Direct Taxes)...

Tax Administration

_{(PDF 2.75 MB)}

Buoyancy value less than 1 is not a healthy indicator given the overall growth in the GDP. The sharp decline in buoyancy is a matter of concern. 1.3.2 The total direct tax collection has increased by 128.8 per cent from 1,65,216 crore in 2005-06 to 3,78,063 crore in 2009-10 whereas total GDP...............

Download Full Report _{(PDF 15.62 MB)}

03 August 2010

Compliance

Report No. 9 of 2010 - Compliance Audit on Autonomous Bodies, Union Government(Civil)

This report contains the audit findings of significant nature which arose from the compliance audit in Civil Ministries of the Union Government, Departments of Posts and Telecommunications and their field offices. The report contains 18 chapters....

Sector:

General Sector Ministries and Constitutional Bodies

Chapter 13 - Ministry of Textiles

_{(PDF 3.75 MB)}

0.49 crore between June 2007 and May 2008 to the Central Public Works Department (CPWD) for land development, site demarcation and construction of boundary wall. 4 One kanal is equal to 506 square metres. 209 Report No. 9 of 2010-11 Audit in March 2007 observed that no significant progress had...............

Chapter 2 - Ministry of Agriculture

_{(PDF 1.48 MB)}

house To conduct the necessary ‘grow-out-tests’ of the imported sowing and planting materials, NPQS got a glass house constructed by the Central Public Works Department in May 2001 at a cost of Rs. 1.88 crore, which was handed over to NPQS in August 2001. Audit scrutiny in March 2008,...............

Download Full Report _{(PDF 30.95 MB)}

24 April 2012

Compliance

Report No. 27 of 2011-12 - Compliance Audit on Direct Taxes Union Government, Department of Revenue

The Comptroller and Auditor General of India conducts the audit of revenues from direct taxes of the Union Government under section 16 of the Comptroller and Auditor General of India (Duties, Powers and Conditions of Service] Act, 1971.Direct taxes...

Sector:

Taxes and Duties

Appendices

_{(PDF 11.69 MB)}

16 Gluconate Health Kolkata-IV 2003-04 Interest on Government loan is not 212.81 Ltd. covered under the provisions of section 43 B of the Act. Still, the assessee was not allowed deduction off 579.07 lakh being the interest on Government loan because of non payment of the same. 17 M/s Indian...............

Download Full Report _{(PDF 36.48 MB)}

25 August 2011

Compliance

Report No. 3 of 2011 - Compliance Audit on Observations of Union Government (Commercial)

use of APM gas only for fertilizer and for power generating companies supplying electricity to the grid for distribution to the consumers through public utilities/licensed distribution companies.Accordingly, the Ministry revised the rates for APM gas supplied to consumers other than power and...............

Sector:

Finance |

Transport & Infrastructure |

Power & Energy |

Industry and Commerce |

Information and Communication |

Social Welfare

Chapter 6 - Ministry of Consumer Affairs, Food and Public Distribution

_{(PDF 5.11 MB)}

Report No. 3 of 2011-12 CHAPTER VI: MINISTRY OF CONSUMER AFFAIRS, FOOD AND PUBLIC DISTRIBUTION Food Corporation of India 6.1 Fixation of Incidentals on Procurement of Foodgrains Introduction The Food Corporation of India...............

Executive Summary

_{(PDF 2.25 MB)}

Coal (12/3) 2 1 1 4. Commerce and Industry (11/1) - 1 - 5. Communications and Information 3 4 6 Technology (7/1) 6. Consumer Affairs, Food and Public 2 3 5 Distribution (3/1) ' This includes 14 PSUs whose paras have been shown under the Department of Public Enterprises as consolidated paras. 2...............

Download Full Report _{(PDF 91.98 MB)}

10 May 2012

Compliance

Report No. 2 of 2011-12 - Compliance Audit on General Purpose Financial Reports of Central Public Sector Enterprises of Union Government, Commercial

As on 31 March 2011, there were 466 Central Government Public Sector Enterprises (CPSEs) under the audit jurisdiction of the Comptroller and Auditor General of India. These included 329 government...............

Sector:

Finance

Chapter 3 - Corporate Governance

_{(PDF 6.79 MB)}

structures and lack of adherence to the governance principles increases the risk of corruption and misuse of entrusted power by the management in public sector. 3.1.1 Corporate Governance in India The direction of Corporate Governance initiatives in India has been dictated mainly by the...............

Download Full Report _{(PDF 76.06 MB)}

Filter

Chhattisgarh