Audit Reports

08 July 2019

Compliance Performance

Report No.8 of 2019 - Preparedness for the Implementation of Sustainable Development Goals, Union Government (Civil) NITI Aayog

It was however noted that, Ministry of Railways which implements road safety measures at railway crossing s, had not been mapped with Target 3.6 dealing with road safety. State Level 5.3.3 Adapting Goal 3 in selected States Observations on adapting Goal 3 in selected States are given in Table............

Sector:

Environment and Sustainable Development |

General Sector Ministries and Constitutional Bodies

Chapter 5 Goal 3: Good Health and Well Being

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It was however noted that, Ministry of Railways which implements road safety measures at railway crossing s, had not been mapped with Target 3.6 dealing with road safety. State Level 5.3.3 Adapting Goal 3 in selected States Observations on adapting Goal 3 in selected States are given in Table............

Preface

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Report No. 8 of 2019 Preparedness for the Implementation of SDGs iii Preface The 70 th session of the United Nations General Assembly adop ted the resolution titled ´ Transforming our World: the 2030 Agenda for Sustain able Development’...

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08 July 2019

Performance

Report No.5 of 2019 - Operational Performance of NMDC Limited, Union Government (Commercial), Ministry of Steel

The project was to be completed by the Railways by August 2018. Despite the fact th at 88 per cent of the project execution timelines had elapsed (December 2017), the overall physical progress of work was only 41.50 per cent . The MoU did not incorporate any provision for pro ject monitoring............

Sector:

General Sector Ministries and Constitutional Bodies

Chapter 2 Production Evacuation and Sale of Iron Ore

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The final submission of draft techno-economic feasibility report and detailed pro ject report and obtaining approval of Railways was scheduled to be completed by December 2018. 2.4 Securing of Statutory Clearances The Company had planned to construct the Screening Plant-III at Kirandul,............

Chapter 4 Strategic Investment in Joint Ventures

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We observed that the SPV could not get the full-fle dged share from the revenue generated through operation of Phase-I from the Railways ther eby there was delay in execution of Phase-II works. Further, NMDC did not get any retu rns on its investments and further exports from Bellary............

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01 July 2019

Compliance

Report No.4 of 2019 - Compliance Audit of Union Government, Department of Revenue (Indirect Taxes – Central Excise and Service Tax)

1\b8 Budget Estimate Vs Actual Receipts Tables 1.7 and 1.8 depic\b a comparison of \bhe Budge \b Es\bima\bes and \bhe corresponding ac\buals for Cen\bral Excise, Service T ax and GST receip\bs. Table 1\b7: Budget, Revised estimates and Actual receipts (CE, ST and GST) (` ` ` ` in crore)............

Sector:

Taxes and Duties

Chapter 1 Central Excise and Service Tax Administration

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1\b8 Budget Estimate Vs Actual Receipts Tables 1.7 and 1.8 dep\fc\b a compar\fson of \bhe Budge \b Es\b\fma\bes and \bhe correspond\fng ac\buals for Cen\bral Exc\fse, Serv\fce T ax and GST rece\fp\bs. Table 1\b7: Budget, Re\fised estimates and Actual receipts (CE, ST and GST) (` ` ` ` in............

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22 February 2019

Performance

Uttarakhand

Report No.2 of 2018 - Performance audit on Reconstruction of Infrastructure Post 2013 Disaster in Uttarakhand, Government of Uttarakhand

Supply and Sanitation 59 Table of Contents iii 3.12 Other activities related to disaster preparedness 60 3.12.1 Lack of departmental planning and budget 60 3.12.2 No support from PIU-Technical Assistance & Capacity Building for Disaster Risk Management 60 Chapter -4 Supervision, Monitoring and............

Sector:

Social Infrastructure |

General Sector Ministries and Constitutional Bodies

Chapter 3 Planning and Reconstruction of damaged infrastructure

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The En-C replied (March 2018) that the works were e xecuted through numerous agreements by considering the site conditions and a llocation of budget by the Government in instalments. If the entire work was awarded to a single contractor there could have been chances of non-completion of............

Chapter 5 Conclusion and Recommendations

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67 5.1 Conclusion The topography of the State is, for the most part, hilly and major damages had occurred in the upper reaches of the State which have diffic ult access during rainy season which is often extended. Consequently, the working season in ...

Appendices

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71 Appendix - 1.1 (Reference Paragraph no. 1.3.2; page 6) List of selected units (A) State level nodal Agencies (Mandatory Units) Sl. No. Name of Department Sources of fund Nodal offices 1. Disaster Management Department SDRF 1. Secretary, Disaster...

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07 February 2019

Compliance

Uttar Pradesh

Report No. 3 of 2018 - General and Social Sector Government of Uttar Pradesh

(Paragraph 2.3.4.1) Financial Management There was no provision in the State budget upto 2016 -17 for activities relating to the registration of births and deaths under the RBD Act. The Government has opened a separate budget head w.e.f. Aug ust 2017 at the instance of audit. (Paragraph 2.3.4.2)............

Sector:

General Sector Ministries and Constitutional Bodies

Chapter 2 Compliance Audits

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substantial funds l ying unspent at end of each financial year as shown in table -2.2.1 above under other components and inter -component changes in budgetary allocations could have been made with the approval of SFSMEC, as discussed in paragraph 2.2.5.3 below . Recommendations: The department............

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17 December 2018

Compliance Performance

Karnataka

Report No.5 of 2018 - Grant, Lease, Eviction of Encroachment and Regularisation of Unauthorised Occupation of the Government Lands, Government of Karnataka

This Report contains major findings arising out of Performance Audit of “Grant, Lease, Eviction of Encroachment, Regularisation of Unauthorised Occupation of Government Lands”. The Report is structured in nine Chapters. Chapter-I provides...

Sector:

Environment and Sustainable Development |

Social Welfare

Chapter 1 Introduction

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1 Chapter I Introdu c tion Karnataka has a total land area of 1,91,791 square kilometres, of which , the total land owned by the Government 1 is 63,83,634 A cres 2 . Public land, i.e., the land which the G overnment owns and manages directly can...

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07 February 2019

Compliance Performance

Uttar Pradesh

Report No.2 of 2018 - Public Sector Undertakings Government of Uttar Pradesh

iv 3. The basis on which the State Government extended Budgetary support of ` 56,273.05 crore to 22 working PSUs and ` 7.03 crore to three non -working PSUs during the last three years , despite not having finalis ed their accounts is not clear. 4. The shortcomings in one corporation (Uttar............

Sector:

Finance

Annexures

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Annexures 73 Annexure -1.1 (Referred to in paragraphs 1.1 and 1.5) Details of Paid -up Capital, Loans and Guarantees outstanding of PSUs as on 31 March 2017 (` in crore) Paid -up capital ( included share application money pending allotm ent ) Loans...

Chapter 1 Functioning of State Public Sector Undertakings

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Government of Uttar Pradesh 1.4 The State Government ’s stake in PSUs falls under three broad categories , viz ., Share Capital and Loans , special budgetary support by way of grants and subsidies to consumers and guarantee ing of loans availed by PSUs from the financial i nstitutions. Inves............

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12 February 2019

Performance

Report No.23 of 2018 - Performance Audit on Assessment of Assessees in Real Estate Sector, Union Government, Department of Revenue - Direct Taxes

The CBDT acce\bted (July 2018) to examine the issue during the course of the exercise for Budget 2019. The CBDT may take steps for capturing the information i n TRACES on Ta\b deducted at source and deposited by a purchaser of immovable property holding PAN under section 194-IA of the Act............

Sector:

Taxes and Duties

Chapter 3 Efforts of Income Tax Department to widen the tax base in Real Estate Sector

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Report No. 23 of 2018 (Performance Audit) \f3 Chapter 3: E\b\borts o\b Income Tax Department to widen t he tax base in rea\f estate sector 3.1 In this cha\bter we try to ascertain whether all res ources available with the assessing officers (AOs)...

Chapter 4 Adequacy of systems and controls for compliance with provisions of the Act

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The CBDT acce\bted (July 20\f8) to examine the issue during the course of the exercise for Budget 20\f9. 4.5 Unexp\fained expenditure not brought to tax As \ber section 69C of the Act, where in any financi al year, an assessee has incurred any ex\benditure and he offers no ex\blanati on about............

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30 November 2018

Compliance Performance

Kerala

Report No.6 of 2018 - Economic Sector, Government of Kerala

that the land belonged to the Department, and in respect of the retaining wall, the work was awarded in anticipation of getting clearance from Railways. The reply is not acceptable as the Department failed to ensure the availability of land, whic h was a pre-requisite for awarding a work.............

Sector:

General Sector Ministries and Constitutional Bodies

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12 February 2019

Financial

Report No.2 of 2019 - Accounts of the Union Government -Financial Audit

Civil Aviation and Tourism 4 2,510 2. Finance 6 4,206 3. Petroleum and Natural Gas 8 14,598 4. Steel& Mines 9 2,983 5. Railways 8 837 6. Defence 8 2,059 7. Power 10 8,708 8. Coal 3 8,652 9. Industry 6 356 10. New and Renewable Energy 2 169 11. Shipping 3 223 12. Urban Affairs 3 219 13. Atomic............

Sector:

Finance

Chapter 2 Comments on Finance Accounts

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Table 2.3: Adverse balances (` `` ` in crore) Sl. No. Ministry/Entity No. of Adverse Heads Amount 1. Railways 6 7,482 2. Post 5 55 3. Labour and Employment 1 211 4. Urban Development 4 219 5. Chemicals and Petrochemicals 2 1,865 6. Water Supply and Sanitation 1 2 7. Forest, Climate and............

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