Audit Reports

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...

Report No. 35 of 2017 i CONTENTS Description Paragraph Page Preface vii Executive Summary ix Chapter-I: Introduction Revenue sharing regime 1.1 1 Definition of Gross Revenue (GR)/Adjusted Gross Rev enue (AGR) in the various licenses 1.2 1...

Report No. 35 of 2017 ix Executive Summary 1. Revenue share model in Indian Telecom Sector The New Telecom Policy (NTP-99), which came into ef fect in April 1999, introduced the revenue sharing model in the Indian telecom sec tor. Under this system...

netting of such expenses wi th revenue was against the licence condition resulting in under reporting of G R to the extent of ` 39.32 crore. Management replied that: –
The amounts which were debited in the GL revenue le dger of Processing were of Trade discount offered to Distributors..................

crore and 2014-15 – ` 20.81 crore) was not included in the AGR for the p urpose of revenue share which resulted in short payment of licence fee . Management stated that DoT had also raised a demand for payment of licence fee on the foreign exchange gains (both realised and un realised). It was..................

Report No. 32 of 2017 1 Chapter 1: Introduction 1.1 Background The Fiscal Responsibility and Budget Management (FR BM) Bill was introduced in Parliament by the Government of India (Governmen t) in December 2000 which became an Act in August 2003...................

Figure in parenthesis in respect of compon ents are as percentage of revenue receipts/expenditure. 2. Expenditure on Pensions includes Civil, Defence and Posts. Table 4.2 indicates declining share of tax revenue in revenu e receipts and increasing share of non-tax revenue. One of the rea son..................

Report No. 32 of 2017 47 Chapter 6: Disclosure and Transparency in fiscal operations The FRBM Act requires that the Central Government s hall take suitable measures to ensure greater transparency in its fiscal operat ions and make such disclosures...

Report No. 32 of 2017 65 Glossary Annual Financial Statements (Budget) In terms of Article 112 of the Constitution the Pre sident shall in respect of every financial year cause to be laid before both the Houses of Parliament a statement of the...

It defines the physical output of financial budget indicating the actual physical performance for the previous years and targeted performance of the Ministry during the current year. Outcome Budgets for the years 2013-14 to 2016-17 of three Ministries i.e., Ministry of Drinking Water and..................

`6.98 crore released to Indian Academy of Highway Engineering for the work of “Traffic Performance Evaluation and Optimization of Highways in Delhi using simulation analysis” and a payment of ` 0.66 crore to M/s Telecommunications Consultants India Ltd. (TCIL) towards 70 per cent payment..................

0049-Interest Receipts 43496.06 24711.63 56.81 5. 0077-Defence Services-Navy 332.49 196.19 59.01 6. 0078- Defence Services-Air Force 2371.71 1856.53 78.28 7. 0080- Defence Services-Research & Development 353.16 353.16 100.00 8. 0202-Education ,Sports, Art & Culture 266.23 240.63 90.38 9...................

to his child or, as the case may be, ward between the age of six and fourteen years." Beneficiary survey of 1,007 parents conducted durin g the performance audit revealed that 62 per cent parents were not aware of the RTE Act. Thus, Department/SMC failed to spread awareness among par ents..................

Beneficiary Survey conducted during the performance audit in 283 test- checked schools (1,274 students) revealed that 43 per cent students did not use library facility, 22 per cent students were not satisfied with playground, seven per cent students reported that the drinking water facility..................

(Source: Finance Accounts Volume-II) Report on PA on Implementation of the RTE Act for the year ended 31 March 2016 4 1.2 Audit Objectives The performance audit of implementation of the RTE Act was carried out to assess whether:  the RTE Act was implemented and monitored in a pla nned..................

The reply of Department is not acceptable, as local authorities informed during the performance audit that the duties prescribed un der the RTE Act were being performed by the district authorities of Education Department. Further examination of records revealed that School Educati on..................

Chapter II Financial Management Section 7 (1) of the Act states that the Central Government and the State Governments shall have concurrent responsibility fo r providing..................

The per formance audit was carried out between March 2016 and August 2016. The period of coverage of the performance audit was from the inception of imp lementation of the RTE Act in the year 2010-11 to 2015-16. Audit noticed that the objective of universal eleme ntary education to all children..................

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...

Centre Co- Ordinator, Janpad Shiksha Kendra Jan Sikshak, Jan Shiksha Kendra Joint Director Education, District Education Officer Head Teacher, School Management Committee of PS and UPS Principal Secretary Tribal Welfare Commissioner, Tribal Development Divisional Deputy Commissioner Assistant..................