Audit Reports

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...

Report No. 17 of 2022 Performance Audit of Procurement and Supply of Drugs in CGHS 7 Chapter-II: Procurement and Supply of drugs 2.1 System of Procurement of drugs for CGHS Several offices are involved in the process of proc urement of drugs in CGHS ...

Report No. 17 of 2022 Performance Audit of Procurement and Supply of Drugs in CGHS vi i Executive Summary The Central Government Health Scheme (CGHS) was started in 1954 by the Ministry of Health and Family Welfare with the objective of providing...

55 Report No. 5 of 20 22 (Indirect Taxes – Goods and Services Tax) 55 Chapter V: Processing of Refund claims under GST 5.1 Introduction Effective management of tax refunds is a key activity in the administration of taxation systems. Hassle free,...

119 Report No. 5 of 20 22 (Indirect Taxes – Goods and Services Tax) 119 Chapter VI: Transitional Credits under GST 6.1 Introduction The Goods and Service Tax ( GST ) replaced multiple taxes levied and collected by the Centre and States. GST, a...

15 Report No. 5 of 20 22 (Indirect Taxes – Goods and Services Tax) 15 Chapter III : Effectiveness of Compliance Verification M echanism under GST As per Section 59 of the Central Goods and Services Tax Act, 2017, every registered person shall self ...

45 Report No. 5 of 20 22 (Indirect Taxes – Goods and Services Tax) 45 Chapter IV: Reliability of GST data maintained by Goods and Services Tax Network Information Technology is at the core of the implementation of Goods and Services Tax. It...

9 Report No. 5 of 20 22 (Indirect Taxes – Goods and Services Tax) 8 Table 1.4 : Budget, Revised estimates and Actual receipts (GST) (` ` in crore) Year Budget Estimates (BE) Revised Estimates (RE) Actual Receipts CGST IGST Cess Total CGST IGST...