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19 December 2017
Compliance
Report No.43 of 2017 - Compliance Audit on Indirect Taxes – Service Tax-Union Government

located in India, tradin g of goods, services by way of access to a road or a bridge on payment of toll charges, services by way of pre-school education and education up to higher sec ondary school or equivalent etc. The top five categories of services contributed 26 per cent of the total...

Sector:
Taxes and Duties

a list of services relating to educa tion sector were inserted with effect from 1 July 2012 which comprises of services by way of – (i) pre-school education and education up to higher secondary scho ol or equivalent; (ii) 16 http://assocham.org./newsdetail.php?id=4050 Report No. 43 of 2017...

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No. Name of Service Provider PAN/TIN number Period Gross Receipts 1 Edunova Education Foundation, Ahmedabad AADCE0039M 2013-14 11.16 2014-15 2.71 2015-16 0.00 2 Gateways Migration & Education Pvt. Ltd., Ahmedabad AAECG2987K 2013-14 119.74 2014-15 139.61 2015-16 132.04 3 Genesis Learning...

Further, as per para 7.11.11 of “Taxation of Service: An Education Guide” issued by the Board, if any person is providing services, in respect of projects involving construction of roads, airports, railways, etc., wh ich are used by the contractor in relation to such construction, the be...

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Taxes – Service Tax) 86 Glossary AC Assistant Commissioner ACES Automation of Central Excise and Service Tax AICTE All India Council for Technical Education BE Budget Estimates Board Central Board of Excise and Customs CA Chartered Accountant CAAP Computer Assisted Audit Programme CAAT Computer...

located in India, tradin g of goods, services by way of access to a road or a bridge on payment of toll charges, services by way of pre-school education and education up to higher sec ondary school or equivalent etc. The top five categories of services contributed 26 per cent of the total...

But the assessee di d not deposit Service Tax and Education Cess amounting to ` 3.84 crore. When we pointed this out (March 2016) the Commissio nerate replied (January 2017) that on the same issue the assessee has filed an appeal before the CESTAT for the period FY09 to FY12 on...

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19 December 2017
Compliance
Report No.32 of 2017 - Compliance Audit on the Fiscal Responsibility and the Budget Management Act,2003

While in respect of Education, Agriculture and Alli ed, Urban Development, Rural Development and Development of North East Reg ion the downward revision in each case was more than 20 per cent at Revised Estimates stage. The projection made in respect of expenditure on gr ants for creation of...

Sector:
Finance
(PDF 0.16 MB)

8. Higher Education 6,156.42 6,962.31 805.89 9. Health & Family Welfare 2,571.87 2,727.39 155.52 10. Information & Broadcasting 610.65 531.05 (-)79.60 11. Law & Justice 792.14 563.00 (-)229.14 12. Power 5,149.94 5,280.00 130.06 13. Tourism 196.00 213.00 17.00 Ministry in February 2017 accepted...

While in respect of Education, Agriculture and Alli ed, Urban Development, Rural Development and Development of North East Reg ion the downward revision in each case was more than 20 per cent at Revised Estimates stage.  The projection made in respect of expenditure on gr ants for creation of...

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

4.2.2.3 In Tamil Nad\b, CIT Central-1, Chennai charge, AO co mpleted the assessment of a tr\bst M/s Jaya Educational Trust for AY 2012-13 after scr\btiny in March 2015 at an income of ` 10.77 crore. In the Income and Expendit\bre Acco\bnt, the assessee had shown total receipts of ` 68.06 crore...

Sector:
Taxes and Duties

53 ` 20.66 crore (` 63.69 crore*30 per cent + 5 per cent surcharge + 3 per cent education Cess) + ` 36.82 crore (` 113.48 crore*30 per cent + 5 per cent surcharge + 3 per cent education Cess) 54 Mistakes apparent from records in any order passed by the AO can be rectified under section 154 of the...

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19 December 2017
Compliance
Report No.41 of 2017 - Compliance Audit of Department of Revenue – Customs Union Government

M/s SASTRA University, Thanjavur was issued (September 2014) duty credit scrips under SFIS for the “Higher education services” which is covered vide serial number 4 C of Appendix 41 of HBP, Vol-I. Audit scrutiny indicated that the charges were collected towards “Tuition fees” by...

Sector:
Taxes and Duties
(PDF 0.28 MB)

Parks of India, Bengaluru Reimbursement of inadmissible CST 26 DAP 85 Chandigarh 10.11 10.11 16.36 Central Excise, Faridabad-II Non payment of education cess on DTA clearance by an EOU 27 DAP 87 Benagluru 14.25 14.25 RLA, Bengaluru Non fulfilment of export obligation Total 910.75 910.75...

M/s SASTRA University, Thanjavur was issued (September 2014) duty credit scrips under SFIS for the “Higher education services” which is covered vide serial number 4 C of Appendix 41 of HBP, Vol-I. Audit scrutiny indicated that the charges were collected towards “Tuition fees” by...

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19 December 2017
Performance
Report No.39 of 2017- Performance Audit of Rejuvenation of River Ganga(Namami Gange)

activities in Uttar Pradesh for 2015 -16 and 2016 -17 were pending in NMCG since July 2015 and April 2016 respectively Resultantly, no I nformation, Education and Communication activities were performed. 3.7 Annual Report NMCG has to prepare an annual report within three months of the end of...

Sector:
Environment and Sustainable Development
(PDF 0.78 MB)

activities in Uttar Pradesh for 2015-16 and 2016-17 were pending in NMCG since July 2015 and April 2016 respectively Resultantly, no Information, Education and Communication activities were performed. 3.7 Annual Report NMCG has to prepare an annual report within three months of the end of...

Action plan for three activities namely – (i) Individual Household Latrines (IHHLs), (ii) Solid Liquid Waste Management (SLWM), (iii) Information, Education and Communication (IEC), with a total financial requirement of ` 2,354.46 crore, including Administrative charges. Out of that, Central...

and Rescue and Rehabilitation centres 84 Planning aquatic species restoration, community based conservation programmes and nature interpretation and education for biodiversity conservation Report No. 39 of 2017 Rejuvenation 68 of River Ganga (Namami Gange) except Lucknow and Meerut. WII stated...

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Industry GRBMP Ganga River Basin Management Plan GTF Ganga Task Force HLTF High Level Task Force I&D Interception and Diversion IEC Information, Education and Communication IHHL Individual Household Latrine IIPA Indian Institute of Publication IIT Indian Institute of Technology ISC Inter...

(PDF 0.41 MB)

Industry GRBMP Ganga River Basin Management Plan GTF Ganga Task Force HLTF High Level Task Force I&D Interception and Diversion IEC Information, Education and Communication IHHL Individual Household Latrine IIPA Indian Institute of Publication IIT Indian Institute of Technology ISC Inter...

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19 December 2017
Financial
Report No.44 of 2017 - Financial Audit of Accounts of the Union Government

51 2.3.1 Under-utilisation of cess collected under Research & Development Cess Fund 51 2.3.2 Rashtriya Swachhata Kosh 52 2.3.3 Secondary and Higher Education Cess 53 2.3.4 National Clean Energy Fund 53 2.3.5 Short transfer of cess to Central Road Fund (CRF) 54 iii 2.3.6 Short transfer of cess to...

Sector:
Finance
(PDF 1.1 MB)

Food Safety and Standards Authority of India Investment from own resources 122.63 12. All India Council of Technical Education FDR General with Bank 1086.00 13. University Grants Commission Saving Bank Accounts 1151.59 14. Rehabilitation Council of India General Reserve fund 14.15...

(PDF 1.7 MB)

Table 1.7: Collection of Cess (` in crore) Year Primary Education Cess Higher and Secondary Education Cess Clean Energy Cess Cess on Crude oil Road Cess Others* Total 2012-13 20946 9867 3053 14510 19979 2990 71345 2013-14 22837 11266 3082 14533 20478 4489 76685 2014-15 24219 11960 5393 14655...

TRAI levied and collected ` 14.74 crore on account of penalty from telemarketers (` 0.20 crore), customer education fee (` 1.22 crore) and financial disincentive (` 13.32 crore) during 2016-17. However, these sums were retained by the TRAI and total amount was shown as ‘Current Assets’ in its...

Grant No. 52 Department of Higher Education 5. 2203.00.796.40.04.31 National Initiative for Technology Transfer (Tribal Sub plan Component) 0.00 0.00 0.00 0.00 0.00 0.06 0.06 The Department stated (August 2017) that after taking a token supplementary of this scheme, augmentation of the funds was...

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51 2.3.1 Under-utilisation of cess collected under Research & Development Cess Fund 51 2.3.2 Rashtriya Swachhata Kosh 52 2.3.3 Secondary and Higher Education Cess 53 2.3.4 National Clean Energy Fund 53 2.3.5 Short transfer of cess to Central Road Fund (CRF) 54 iii 2.3.6 Short transfer of cess to...

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(Para 2.3.1)  Against the total collection of ` 83,497 crore as Secondary and Higher Education Cess (SHEC) in the Consolidated Fund of I ndia during 2006-07 to 2016-17, no amount could be transferred to the e armarked fund in Public Account as neither the schemes were identifi ed on which the...

42 -Department of Health and Family Welfare 38899.71 2813.34 1281.78 37859.65 3853.40 9. 51 -Department of School Education and Literacy 63826.65 342.13 342.04 62636.69 1532.09 10. 53 -Ministry of Information and Broadcasting 4036.06 77.36 77.35 3933.85 179.57 11. 66 -Ministry of Petroleum...

international cooperation including Investment Promotion, Information, Education and Communication (Advertising & Publicity) and other office expenses. 5.3.2 Budget, expenditure and savings The overall position of budget provisions which is of capital and revenue nature, actual...

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19 December 2017
Performance
Report No.37 of 2017 - Performance Audit on Implementation of Food Safety and Standards Act, 2006 Union Government

inspection, sampling and prosecution procedures, re gulation of import of food articles, mechanisms for grievance redressal, and I EC (information, education and communication) activities of FSSAI. The audit revealed systemic inefficiencies, includi ng delays and deficiencies in the framing of...

Sector:
Education, Health & Family Welfare

2.16 Insufficient Information, Education and Communication (IEC) activities by States The Central Advisory Committee (CAC) in its 8th meeting (July 2012) advised that at least 75 per cent of the food license fee collections (` 302.85 crore during the audit period) be used for IEC activities....

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inspection, sampling and prosecution procedures, re gulation of import of food articles, mechanisms for grievance redressal, and I EC (information, education and communication) activities of FSSAI. The audit revealed systemic inefficiencies, includi ng delays and deficiencies in the framing of...

(PDF 0.06 MB)

recommendation of the Central Advisory Comm ittee (CAC) that at least 75 per cent of the food license fee collections should be used for Information, Education and Communication ( IEC) activities, most states had not allocated any budgets for these activities. (Para 2.16) Licensing, Registration,...

(PDF 0.06 MB)

Audit on Implementation of Food Safety and Standards Act, 2006 IDEA Idea Data Analysis Software IE Code Import Export Code IEC Information, Education and Communication IT Information Technology JNPT Jawaharlal Nehru Port Trust MRL Maximum Residual Limit MT Metric Tonnes NABL National...

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30 November 2017
Performance
Madhya Pradesh
Report of the Comptroller & Auditor General of India for the year ended 31 March 2016 on "Performance Audit on Implementation of the Right of Children to Free and Compulsory Education Act, 2009 Government of Madhya Pradesh-Report No.5 of 2017"

and Auditor General of India for the year ended 31 March 2016 Performance Audit on Implementation of The Right of Children to Free and Compulsory Education Act, 2009 Government of Madhya Pradesh Report No. 5 of the year 2017 i TABLE OF CONTENTS Paragraph Number Page Number Preface v Executive...

Sector:
Education, Health & Family Welfare

Chapter III Free and Compulsory Elementary Education Article 21A of the Constitution of India has provided for free and compulsory education of all children in the age of six to 14 y ears as...

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Chapter I Introduction 1.1 Introduction The Right of Children to Free and Compulsory Education Act, 2009 was enacted by the Parliament in August 2009, which cam e into force on 1 April 2010. The Act provides for right of every child...

Chapter V Quality of Education in State Government schools Quality of education is contingent upon many factor s, like quality of teachers, teaching techniques and aids,...

as the State government may deem necessary, to be appointed from amongst persons having knowledge and practical experience in the field of elementary education and child deve lopment. The functions of council shall be to advise the State government on implementation of provisions of the Act in an...

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vii Executive Summary National Policy on Education, 1986 (revised in 1992) emphasizes universal access and enrolment to elementary education, unive rsal retention of children up to 14 years...

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Ratio (PTR), pr ofessional qualification for recruitment of a teacher, their training and pr ohibition of deployment of teacher for other than educational purposes. According to the norms and standards for a school u nder the RTE Act, there should be two teachers in a PS for number of...

Chapter VI Implementation of the RTE Act in other than State Government Schools Section 18 of the RTE Act states that for imparting elementary education, no school other than a school established, owned or co ntrolled by the appropriate government and local authority shall after the comm...

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ADIP Assistance to Disabled Persons APC Assistant Project Coordinator APL Above Poverty Line AWP&B Annual Work Plan and Budget BEEO Block Elementary Education Officer BLO Booth Level Officer BRC Block Resource Center BRCC Block Resource Center Coordinator CAL Computer Aided Learning CCE...

(PDF 2.58 MB)

Chapter VIII Conclusion  Despite thirteen years of 86 th Constitutional amendment making ‘free and compulsory education’ a fundamental right and s ix years of the enactment of the RTE Act, the objective of universal elementa ry education to all children...

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school 2.5 12 Irregular reimbursement of fees to private aided schools 2.6 14 Recommendations 2.7 14 Chapter III Free and Compulsory Elementary Education Status of Educational Indicators 3.1 17 Identification of children 3.2 20 Access of children to school 3.3 22 Enrolment of target...

The 13 th Finance Commission (FC) had also allocated ` 2,216.00 crore for elementary education in the State. Out of which, ` 1,679 crore was released to State during 2010-14. The PAB approved outlay for S SA is reduced to the extent of 13 th FC funds and the GoI and State’s share in the...

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State Commission for Protection of Child Rights Commissioner, Rajya Shiksha Kendra Commissioner, Directorate of Public Instructions State Council of Educational Research and Training District Project Co- ordinator, Zila Shiksha Kendra Principal, District Institute of Education and Training (At...

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Comptroller and Auditor General of India contains the results of Performance Audit of Implementation of T he Right of Children to Free and Compulsory Education Act 2009. Performance Audit covered the period 2010-11 to 2015-16. The instances mentioned in this Report are those, w hich came to notice...

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24 October 2017
Compliance
Rajasthan
Report No.3 of 2017 - Local Bodies Government of Rajasthan

socio -economic and basic infrastructural development which included provision of facilities like drinking water, road connectivity, buildings for educational institutions, dispensaries, veterinary hospitals, libraries, public toilet s, harvesting structures and other projects for livelihood...

Sector:
Local Bodies

Report 1.2 Organ Rural Devel dealing wit Principal S (RD& PRD) below: 1.3 Fun Section 2 ( Government block or di implemente Functions of administrat education a 1994. At the S Leve At the Bloc Level rt (Local Bodies) for the year ended 31 March 2016 2 rganisational S et up velopment Department...

Non-conventional energy sources No Yes No 16. Poverty alleviation programmes Yes Yes Yes 17. Education including primary and secondary schools Yes Yes Yes 18. Technical training and vocational education No Yes No 19. Adult and non-formal education No Yes No 20. Libraries No Yes No 21....

Further, procurement of educational items, computers and medical equipments could also be selected by the MLA for implementation of Scheme in his/her constituency as well as for district level offices. 2.1.2 Organisational Set-up The organisational set-up is depicted in the following Chart:...

Accountant etc., at Municipal Boards Chapter-III An Overview of the Functioning, Accountability Mechanism and Financial Reporting Issues of ULBs 57 education and culture, public welfare, community relations and functions assigned by the Government6 . 3.3.1 Devolution of Funds, Functions and...

connecting roads, street l ights, public parks and play grounds, community and livelihood centers, community he alth centers, pre-primary and primary education centers etc. Audit Report (Local Bodies) for the year ended 31 March 2016 86 Table 4.12 Name of post 2011 -12 2012 -13 2013 -14 2014 -15...

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16 September 2017
Compliance Performance
Odisha
Report No.1 of 2017 - General and Social Sector Government of Odisha

Nutrition Programme  2.1.7.6  167  2.1.2 Statement  showing  details  of  children  enrolled  and  covered  under  pre-school  education  2.1.8.1  168  2.1.3  Statement  showing  details  of  beneficiaries  provided health check-up services  2.1.9  169 ...

Sector:
General Sector Ministries and Constitutional Bodies

Funds wer e also not provided for supply of medicine kits and pre-school education (P SE) kits due to which the Department could not avail Central assistance o f ` `` ` 81.75 crore. Out of 38.39 lakh children considered eligible, 3.5 8 lakh (nine per cent) in the State were not provided...

The Department is hea ded by the Principal Secretary who is assisted by the Director of Health Services and Director of Medical Education and Training in administering the Government hospitals including hospitals attached to Government Medical Colleges. The Chief District Medical Officers...

the year ended March 2016 168 Appendix 2.1.2 (Refer Paragraph 2.1.8.1) Statement showing details of children enrolled and covered under pre- school education Year Child population as per MPR Children shown eligible Children enrolled Children attended Shortfall Percentage of shortfall 2011-12...

Funds were also not provided for supply of medicine kits and pre-school education (PSE) kit s, due to which the Department could not avail Central assistance of ` 81.75 crore. Out of 38.39 lakh children considered eligible, 3.5 8 lakh (nine per cent) in the State were not provided...

Rural Development Agency DRP Disaster Recovery Plan DSWO District Social Welfare Officer DTCN Detailed Tender Call Notice DTET Director, Technical Education and Training DWO District Welfare Officer EC Empowered Committee EE Executive Engineer FBNC Facility Based Newborn Care FC Finance...

wheat and rice under Supplementary Nutrition Programme 2.1.7.6 167 2.1.2 Statement showing details of children enrolled and covered under pre-school education 2.1.8.1 168 2.1.3 Statement showing details of beneficiaries provided health check-up services 2.1.9 169 2.1.4 Statement showing details...

However, Revenue & Disaster Management, Higher Educ ation, School & Mass Education, Panchayati Raj, Food Supplies & Consumer Welfare, Public Grievances & Pension Admin istration, Sports & Youth Services, Culture, Information & Pub lic Relation, Parliamentary Affairs, General Administration, Publ...

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