Audit Reports

CHAPTER-III STATE EXCISE 53 CHAPTER III: STATE EXCISE 3.1 Tax administration The Additional Chief Secretary to the Government of Haryana, Excise and Taxation Department, is the administrative head at Government level and the Excise and Taxation...

CHAPTER-IV STAMP DUTY 83 CHAPTER IV: STAMP DUTY 4.1 Tax administration Receipts of stamp duty and registration fee are regulated under the Indian Stamp Act, 1899 (IS Act), the Registration Act, 1908, Pun jab Stamp Rules, 1934, as adopted by the...

Chapter 4 Conclusions 45 Chapter 4 Conclusions (A) Regarding Social Justice and Empowerment Department, Audit observed that neither Department nor NIC prepared o r ensured preparation of any System Design Documentation for the application. As a...

Report \bo. 12 o\f 2022 (Per\formance Audit) iii \bxecut\fve Summary The Income Tax Act, 1961 (the Act) \brovides \for tax exem\btions to various entities, including Government \funded entities, engaged in objects which are charitable in nature, in...

Report \bo. 12 o\f 2022 (Per\formance Audit) xi Summary of Recommendat\fons Audit recommends that: The\bITD\bmay\bconsider\bgranting\bregistration\bto\beducat ional\bTrusts/\bInstitutions under\b Section\b 12AA\b on\b the\b condition\b that,\b...

Report No. 12 of 2022 (Performance Audit) 105 Chapter 6: Compliance with existing provisions of Ac t/Rules/ Circulars in making assessments Exemptions are granted to charitable Trusts/Institutions under Sections 10(21), 10(23C) and 11 subject to...

Report \bo. 12 o\f 2022 (Per\formance Audit) 137 Chapter\b 7:\b I\fter\fal\b Audit,\b Mo\fitori\fg\b a\fd\b Review\b of\b Trusts/\b I\fstitutio\fs\b Audit attempted to examine as to how effective\by ITD was monitorin\f the activities of...

Chapter 7 C ontract M anagement 7.1 Irregular award of contracts 7.1.1 Irregular award of contracts under RGGVY (XII Plan) As per terms and conditions in the Standard Bid Doc ument (SBD) for RGGVY (XII Plan), criteria for technical qualificat ion of ...

Chapter 9 R ecommendations Government of India had launched RGGVY (XII FYP), D DUGJY and SAUBHAGYA schemes for electrification of villages. To support the rural electrification measures, the State Government also launched JSBAY, AGJY and TMKPY as...

SECTION C State Public Sector Enterprises 1.1 Functioning of State Public Sector Enterprises 1.1.1 General This Chapter presents the summary of the financial performance of Government Companies and Government controlled other Companies of the...

SECTION A General, Social and Economic Sectors CHAPTER-I INTRODUCTION 1.1 About this Section This section of the Report contains the results of Compliance Audit of various departments under General, Social and Economic Sect ors of the Government of...

Chapter-I Overview 1 CHAPTER-I OVERVIEW This chapter describes the basis and approach to th e report and the underlying data provides overview of structure of Government accoun ts, budgetary processes, macro- fiscal analysis of key indices and Union ...

Chapter-IV Quality of Accounts and Financial Reporting Practices 51 CHAPTER-IV QUALITY OF ACCOUNTS AND FINANCIAL REPORTING PRACTICES A sound internal financial reporting system with re levant and reliable information significantly contributes to...

Chapter-II Finances of the Union Territory 11 CHAPTER-II FINANCES OF THE UNION TERRITORY This chapter provides a broad perspective of the fi nances of the Government of Jammu and Kashmir (UT) during the year 2020-21. 2.1 Major changes in Key Fiscal...

Chapter-III Budgetary Management 39 CHAPTER-III BUDGETARY MANAGEMENT 3.1 Budget Process The annual exercise of budgeting is a means for det ailing the roadmap for efficient use of public resources. Appropriation Accounts are acc ounts of the...

Chapter-V Financial Performance of Public Sector Undertakings 63 CHAPTER-V Financial Performance of Public Sector Undertakings This chapter discusses the financial performance of Public Sector Undertakings (PSUs) as revealed from their accounts....

Waste Management in Indian Railways Report No. 16 of 2022 29 Audit objective 3 Whether management of waste water generated through effluent/sewage treatment, water recycling and reduction in generation through automatic coach washing has been...

Waste Management in Indian Railways Report No. 16 of 2022 35 Audit objective 4 Whether the assessment, management and disposal of waste generated at railway hospitals (Bio-Medical Waste) was done as per applicable Laws and Rules. The Railway Medical ...

Annexures Annexure – Waste Management in Indian Railways Report No. 16 of 2022 49 Annexure-1.1 (Referred in Para 1.1) Organisational Hierarchy Railway Board level Zonal Railway level Divisional Level Executive Director (EnHM)/Mech. Engg. Dy. Chief ...

Executive Summary Report No. 16 of 2022 i EXECUTIVE SUMMARY Waste management is a process involving collection, transport, treatment and disposal of waste materials. The main sources of waste in I ndian Railways are:  Waste from core activities -...

Waste Management in Indian Railways Report No. 16 of 2022 23 Audit objective 2: Whether the assessment, management and disposal of waste generated at Railway workshops, maintenance sheds and production units was done as per applicable laws and rules ...

Waste Management in Indian Railways Report No. 16 of 2022 45 Audit objective 5 Whether assessment, management and disposal of E-Wa ste generated in railway establishments as per applicable rules Indian Railways is one of the major producer of...