Audit Reports

Report No. 6 of 2020 80 5.1 Grant of additional increments Department of Space did not take action for more than five years on the advice of Ministry of Finance to consider immediate withdrawal of payment of two additional increments being granted...

Report No. 6 of 2020 118 Satyawati College, University of Delhi 11.1 Misrepresentation of facts to the Public Accou nts Committee Ministry of Human Resource Development in their Act ion Taken Note falsely informed the Public Accounts Committee that...

Report No. 6 of 2020 i Description Paragraph Page Preface v Overview vii - xv CHAPTER-I : INTRODUCTION About this Report 1.1 1 Types of Audit conducted by CAG 1.2 1 Authority for Audit 1.3 2 Planning and conduct of Audit 1.4 2 Profile of the...

Report No. 6 of 2020 v This Report for the year ended March 2018 has been prepared for submission to the President under Article 151 of the Constitution of India. The Report contains significant results of the comp liance audit of financial...

Report No. 6 of 2020 vii This Report contains significant audit findings arising from the compliance audit of financial transactions under 62 civil grants rel ating to 37 Civil Ministries/Departments of the Union Government incl uding Union...

Report No. 6 of 2020 13 Coastal Aquaculture Authority, Chennai 2.1 Establishment of regulatory and administrative mechanism for coastal aquaculture by the Coastal Aquaculture Auth ority Survey of coastal areas to delineate land suitable/ unsuitable...

11 CHAPTER I Overview of Merchandise Exports from India Scheme (MEIS) and Service Exports from India Scheme (SEIS) The Foreign Trade Policy (FTP) 2015-20, launched on 1 April 2015, provides a framework for increasing exports, generating employment...

Glossary xi xi Glossary AAI Airport Authority of India AIIS Agriculture Infrastructure Incentive Scrip ACU Asian Clearing Union ANF Aayaat Niryaat Form BE Bills of Entry BRC Bank Realisation Certificate CA Chartered Accountant CAG Comptroller &...

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...

Statements 59 Statement 1 (Refer Paragraph 2.1.1) Delay in issue of MEIS Scrips for the period April 2015 to October 2018 Year Application received Licence Issued No. of scrips issued beyond more than 10 days Total licences beyond 10 days Delay %...

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...

HIGHLIGHTS vii HIGHLIGHTS This Report of the Comptroller and Auditor General of India (CAG) on the accounts of the Union Government analyses the Union Government Finance Accounts (UGFA) and the Appropriation Accounts of U nion Civil Ministries,...

] Contents Para No. Title Page No. Preface v Highlights vii Chapter 1: Overview of Union Finances 1-11 1.1 Introduction 1 1.2 Overview of Union Finances 1 1.2.1 Comparison of Budget and Revised Estimates with Actual Expenditure 1 1.2.2 Assets and...

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...

Report No. 3 of 2020 8 CHAPTER II: MINISTRY OF CHEMICALS AND FERTILIZERS National Institute of Pharmaceutical Education and Research 2.1 Review of status of National Institute of Pharmaceu tical Education and Research (NIPER) 2.1.1 Background...

Report No. 3 of 2020 17 CHAPTER III: MINISTRY OF CORPORATE AFFAIRS 3.1 Avoidable expenditure of ` `` `5.04 crore due to idling of office space Out of space measuring 22,875.91 sq. ft. Ministry c ould not utilise (September 2018) space measuring...

Report No. 3 of 2020 93 CHAPTER VIII: MINISTRY OF TOURISM 8.1 Recovery at the instance of Audit The interest earned by Indian Culinary Institute, Tirupati on funds released for construction of an institute, which were routed thr ough a Savings Bank...

33 Part - II Chapter III Functioning of State Public Sector Undertakings (Excluding State Public Sector Undertakings of Power sector) Introduction 3.1 The State has 87 State Public Sector Undertakings (SPSUs) as on 31 March 2019. Of this, 10 SPSUs...

11 CHAPTER II COMPLIANCE AUDIT Important audit findings that emerged from the test check of transactions of the Economic Sector Departments of the Government of Gujarat are included in this Chapter. AGRICULTURE, FARMERS WELFARE AND CO-OPERATION...

i T A B L E O F C O N T E N T S Particulars Paragraph Page Preface vii Overview ix - xvi PART – I Economic Sector CHAPTER I – INTRODUCTION About this Report 1.1 1 Audited Entity Profile 1.2 1-2 Authority for Audit 1.3 3 Organisational structure...

77 CHAPTER-III GENERAL 3.1 Trend of revenue receipts 3.1.1 The tax and non-tax revenue raised by the Government of Gujarat during the year 2018-19, the share of net proceeds of divisible Union Taxes and duties assigned to the State and Grants-in-aid ...

163 CHAPTER-VII OTHER TAX AND NON-TAX RECEIPTS 7.1 Results of Audit Ports and Transport Department There are 36 auditable units in the Transport Department which include office of the Commissioner of Transport (CoT) and 35 Transport Districts headed ...

1 CHAPTER I INTRODUCTION 1.1 About this Report Part I of this Report of the Comptroller and Auditor General of India (C&AG) presents matters arising from compliance audit of the departments of the Government of Gujarat in the Economic Sector....

63 CHAPTER-3 FINANCIAL REPORTING A sound internal financial reporting system with re levant and reliable information significantly contributes to efficient and effectiv e governance by the State Government. Compliance with financial rules,...

i Particulars Reference to Paragraph(s) Page(s) Preface v-vi Overview vii -xiii PART -A PUBLIC SECTOR UNDERTAKINGS INTRODUCTION FUNCTIONING OF PUBLIC SECTOR UNDERTAKINGS General 1 and 2 1-2 Accountability framework 3 and 4 2-3 Submission of accounts ...

vii OVERVIEW PART -A Functio ning of Public Sector Undertakings (Power Sector and Non -Power Sector) Audit of Government Companies is governed by Sections 139 and 143 of the Companies Act, 2013. The financial statements of Government Compa nies are...

v OVERVIEW I General This Report contains 22 paragraphs including one detailed Compliance Audit on Regulation of Mohua Flower Utilisation and Production of Out Still Liquor . Some of the major findings are mentioned below: The State’s performance...

1 CHAPTER I GENERAL 1.1 Trend of Revenue Receipts The revenue receipts of the State for the year 2017 -18 comprised of:  Tax and non -tax revenue raised by Government of Odisha;  State’s share of net proceeds of divisible Union taxes; ...

67 Glossary of Abbreviations A AA Assessing Authority AEP Annual Excise Policy AMV Additional Market Value AVR Audit Visit Report B BMV Benchmark value BOR Board of Revenue C C &T Commerce and Transport CAAA Certified A nnual Audited Accounts CC...

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...