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Audit Reports

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Page 4 of 8, showing 10 records out of 72 total

09 July 2018
Compliance Performance
Tamil Nadu
Report No.5 of 2017 - Public Sector Undertakings Government of Tamil Nadu

As on 31 March 2017, the State had 74 Public Sector Undertakings (PSUs) (Working: 68 and Non-working: 6) with an Investment of ` 1,53,870.74 crore. Out of 68 working PSUs, 39 earned profit of ` 931.08 crore and 25 PSUs incurred loss of ` 9,366.31...

Sector:
General Sector Ministries and Constitutional Bodies
Chapter 3 Compliance Audit Observations
(PDF 0.78 MB)

CHAPTER -III 71 Compl i ance Audi t Observati ons Important Audit findings, noticed as a result of test check of transactions of the State Government companies are included in this Chapter. 3.1 Charte ring of ve sse ls by Poompuhar Shipping...

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20 July 2018
Compliance
Maharashtra
Report No.3 of 2018 - Revenue Sector Government of Maharashtra

This Report contains 33 paragraphs including one Performance Audit relating to non/short levy of taxes, duties, interest and penalty, etc., involving ` 117.24 crore. Performance audit on “Encroachment on Government land for non-agricultural...

Sector:
Finance
Overview
(PDF 0.06 MB)

vii OVERVIEW This Report contains 33 paragraphs (including one Performance Audit) relating to non/short levy of taxes, duties, intere st and penalty, etc., involving ` 117.24 crore. Some of the major findings are menti oned below: I General The...

Chapter 4 Land Revenue
(PDF 0.34 MB)

54 CHAPTER IV LAND REVENUE 4.1 Tax Administration The administration of Land Revenue Department vests with the Principal Secretary, Revenue Department. For the purpose of a dministration, the State has been divided into six divisions and each divisi ...

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23 July 2018
Compliance Performance
Manipur
Report No.1 of 2018 - Economic and Revenue Sectors Government of Manipur

The Report of the Comptroller and Auditor General of India on Economic and Revenue Sectors for the year ended 31 March 2017 of Government of Manipur (Report No. 1 of 2018) has been prepared for submission to the Governor under Article 151 of the...

Sector:
General Sector Ministries and Constitutional Bodies
Chapter 3 Revenue Sector
(PDF 0.79 MB)

53 CHAPTER III REVENUE SECTOR 3.1 Trend of revenue receipts 3.1.1 The tax and non-tax revenue raised by the Governme nt of Manipur during the year 2016-17, the State’s share of net p roceeds of divisible Union taxes and duties assigned to States...

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20 July 2018
Performance
Report No.6 of 2018 - Performance Audit on National Projects Ministry of Water Resources, River Development and Ganga Rejuvenation

In February 2008, the Government of India approved a Scheme of National Projects where under it identified 16 major water resource development and irrigation projects that were under the Accelerated Irrigation Benefits Programme but were languishing ...

Sector:
Environment and Sustainable Development
Part 1 Achievement of Objectives
(PDF 0.78 MB)

Report \bo. 6 of \f018 9 A\bhievement of Obje\btives 1.1 Cre\ftion \fnd Utilis\ftion of Irrig\ftion Potenti\fl As of March 2017, only fi\be ou\f of 16 Na\fional proj ec\fs wi\fh es\fima\fed Irriga\fion Po\fen\fial (IP) of 25.10 lakh Ha were under...

Index
(PDF 0.05 MB)

Contents \bage \bre\face iii Executive Summary v Introduction 1 \bart One Achievement o\f Objectives 7 \bart Two Implementation o\f \brojects 19 Factor 1 De\ficient Survey and Investigation 21 Factor 2 Delays in Land Acquisition 26 Factor 3...

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13 March 2018
Compliance
Report No.2 of 2018 - Compliance Audit on Scientific and Environmental Ministries/Departments Union Government

This report of the Comptroller and Auditor General of India (C&AG) relates to matters arising from compliance audit of the transactions of nine Scientific and Environmental Ministries/Departments of the Government of India as well as of...

Sector:
Environment and Sustainable Development
Download Full Report (PDF 1.68 MB)
19 December 2017
Compliance
Report No.43 of 2017 - Compliance Audit on Indirect Taxes – Service Tax-Union Government

Compliance Audit Report of the Comptroller and Auditor General of India containing audit observations on the Service Tax Revenue (Report No. 43 of 2017) for the year ended March, 2017 was presented in Parliament on 19 December 2017. Report has 196...

Sector:
Taxes and Duties
Index
(PDF 0.09 MB)

Tab\fe o\b Contents Contents Pages Pre\bace (i) Executive Summary (iii) Chapter I : Service Tax Administration 1-15 1.1 Reso\brces of \fhe Union Governmen\f 1 1.2 Na\f\bre of Indirec\f Taxes 1 1.3 Organisa\fional s\fr\bc\f\bre 2 1.4 Grow\fh of...

Executive Summary
(PDF 0.08 MB)

Rep\brt N\b\f 43 \bf 2017 (Indirect Taxes-Service Tax) (iii) Executive Summary Sec\fion 16 of CAG’s (DPC) Ac\f, 1971 manda\fes CAG \fo a\bdi\f receip\fs payable in\fo consolida\fed f\bnd of India and \fo sa\fisfy \fha\f \fhe r\bles and proced\bres ...

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19 December 2017
Compliance
Report No.42 of 2017 - Compliance Audit on Indirect Taxes – Central Excise-Union Government

Compliance Audit Report of the Comptroller and Auditor General of India containing audit observations and findings on the Central Excise revenue (Report No. 42 of 2017) for the year ended March, 2017 was presented in Parliament on 19 December 2017....

Sector:
Taxes and Duties
Chapter 5 Effectiveness of internal controls
(PDF 0.35 MB)

Rep\brt N\b\f 42 \bf 2017 (Indirect Taxes-Central Excise) 69 Chapter V E\b\bectiveness o\b interna\f contro\fs 5.1 Interna\f contro\f In\fernal con\frol is an in\fegral process carried o\b\f by an en\fi\fy’s managemen\f and personnel which is...

Chapter 4 Non-compliance with rules and regulations
(PDF 0.15 MB)

Rep\brt N\b\f 42 \bf 2017 (Indirect Taxes-Central Excise) 57 Chapter IV Non-comp\fiance with ru\fes and regu\fations 4.1 Introduction Sec\fion 16 of CAG’s (DPC) Ac\f, 1971 deals wi\fh CAG’ s d\b\fy in rela\fion \fo A\bdi\f of Receip\fs and...

Chapter 2-Levy and collection of Central Excise duty on Plastics and articles thereof
(PDF 0.18 MB)

Rep\brt N\b\f 42 \bf 2017 (Indirect Taxes-Central Excise) 21 Chapter II Levy and co\f\fection o\b Centra\f Excise duty on P\fastics and artic\fes thereo\b 2.1 Introduction Plas\fic 11 refers \fo \fhose ma\ferials capable ei\fher a\f \fhe mo men\f of ...

Chapter 1 Central Excise Administration
(PDF 0.25 MB)

Rep\brt N\b\f 42 \bf 2017 (Indirect Taxes-Central Excise) 1 Chapter I Centra\f Excise Administration 1.1 Resources o\b the Union Government The reso\brces of Governmen\f of India incl\bde all re ven\bes received by \fhe Union Governmen\f, all loans...

Index
(PDF 0.09 MB)

Table o\b Content\f Content\f Page\f Pre\bace (i) Executive Summary (iii) Chapter I : Central Exci\fe Admini\ftration 1-19 1.1 Reso\brces of \fhe Union Governmen\f 1 1.2 Na\f\bre of Indirec\f Taxes 1 1.3 Organisa\fional s\fr\bc\f\bre 2 1.4 Grow\fh...

Executive Summary
(PDF 0.09 MB)

Rep\brt N\b\f 42 \bf 2017 (Indirect Taxes-Central Excise) (iii) Executive Summary Sec\fion 16 of CAG’s (DPC) Ac\f, 1971 manda\fes CAG \fo a\bdi\f receip\fs payable in\fo \fhe Consolida\fed F\bnd of India and \fo sa\fisfy \fha\f \fhe r\bles and...

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19 December 2017
Compliance
Report No.40 of 2017 - Compliance Audit of Department of Revenue – Direct Taxes Union Government

This Report primarily discuss compliance to the provisions of the Income Tax Act, 1961 and the associated rules, procedures, directives, etc. as applied to all aspects related to the administration of direct taxes.  Direct tax receipts of the...

Sector:
Taxes and Duties
Chapter 6 Bogus transactions by assessees
(PDF 0.15 MB)

Report \bo. 40 o\f 2017 (Direct Taxes) 77 Chapter VI: Bogus transactions by assessees 6.1 Introduction The whi\fe paper on Black Money 87 defines black money “as asse\fs or reso\brces \fha\f have nei\fher been repor\fed \fo \fhe p\bblic a\b\fho...

Appendices
(PDF 0.33 MB)

Report \bo. 40 o\f 2017 (Direct Taxes) 107 Appendix 2.1 (Re\berence: Paragraph 2.2.4) State-wise incidence o\b errors in assessment State Assessments comp\feted during 2015-16 in units se\fected \bor audit during 2016-17 (inc\fuding those comp\feted ...

Index
(PDF 0.06 MB)

Tab\fe o\b Contents Contents Pages Pre\bace i High\fights iii-v Chapter I: Direct Tax Administration 1-12 i. Reso\brces of \fhe Union Governmen\f 1 ii. Na\f\bre of Direc\f Taxes 1-4 iii. F\bnc\fions and responsibili\fies of \fhe CBDT 4 iv....

Abbreviations
(PDF 0.08 MB)

Report \bo. 40 o\f 2017 (Direct Taxes) 127 Abbreviations ACIT Assis\fan\f Commissioner of Income Tax Ac\f Income Tax Ac\f, 1961 AE Associa\fed En\ferprises ALP Arm’s Leng\fh Price AO Assessing Officer AIR Ann\bal Informa\fion Re\f\brn AY...

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12 August 2017
Compliance Performance
Jharkhand
Report No. 2 of 2017 - Public Sector Undertakings, Government of Jharkhand for the year ended 31 march 2016

This report contains three Chapters. Chapter – I contains functioning of State Public Sector Undertakings, Chapter – II includes Report of one Performance Audit on ‘Working of TenughatVidyut Nigam Limited’ and one Audit on...

Sector:
General Sector Ministries and Constitutional Bodies
Overview of Report No.2 of 2017 - Public Sector Undertakings Government of Jharkhand
(PDF 0.09 MB)

Overview This report contains three Chapters. Chapter – I contains functioning of State Public Sector Undertakings, Chapter – II includes R eport of one Performance Audit on ‘Working of Tenughat Vidyut Nigam Limited’ and one Audit on...

Chapter 2 Performance Audit relating to Government Companies of Report No.2 of 2017 - Public Sector Undertakings Government of Jharkhand
(PDF 1.05 MB)

CHAPTER - II 2. Performance Audit relating to Government Companies 2.1 Working of Tenughat Vidyut Nigam Limited Executive Summary Tenughat Vidyut Nigam Limited (Company) is a power generating company incorporated in November 1987 under the Companies ...

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11 August 2017
Compliance Performance
Maharashtra
Report No.5 of 2017 - Local Bodies Government of Maharashtra

This Report for the year ended March 2016 has been prepared for submission to the Governor of Maharashtra under Article 151(2) of the Constitution of India. The Report contains significant results of three performance audits - “Management of...

Sector:
Local Bodies
Chapter 4 Performance Audits of Report No.5 of 2017 – Local Bodies Government of Maharashtra
(PDF 2.87 MB)

CHAPTER IV PERFORMANCE AUDITS URBAN DEVELOPMENT DEPARTMENT 4.1 Management of Municipal Solid Waste by Select M unicipal Corporations Executive Summary Solid Waste Management is a part of public health and sanitation since it poses a threat to the...

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