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Audit Reports

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Page 6 of 119, showing 10 records out of 1,182 total

20 December 2018
Compliance Financial Performance
Sikkim
Annual Technical Inspection Report on Panchayati Raj Institutions & Urban Local Bodies 2016-17 Sikkim

of the 13th Fin ance Commission and guidelines issued by the Ministry of Finance, Government of In dia, Government of Sikkim entrusted (June 2011) the audit of accounts of PRIs to CAG un der Section 20(1) of CAG's (DPC) Act 1971, under standard terms and conditions of th e Technical.................................

Sector:
Local Bodies
Chapter 1
(PDF 0.25 MB)

of the 13th Fin ance Commission and guidelines issued by the Ministry of Finance, Government of In dia, Government of Sikkim entrusted (June 2011) the audit of accounts of PRIs to CAG un der Section 20(1) of CAG's (DPC) Act 1971, under standard terms and conditions of th e Technical.................................

Chapter 2
(PDF 1.89 MB)

State Government a nd the PRIs as detailed below: 62 2.10.1 Institutional Mechanism for maintenance of Assets The State Government instructed (May 2011) all the four ADCs, discharging the responsibilities of DPCs, to establish an instituti onal mechanism for maintenance of the assets created.................................

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18 March 2017
Compliance Financial Performance
Sikkim
Annual Technical Inspection Report on Panchayati Raj Institutions & Urban Local Bodies 2014-15 Sikkim

of the Thirteen th Finance Commission and guidelines issued by the Ministry of Finance, Gover nment of India, Government of Sikkim entrusted (June 2011) the audit of accounts of PRIs to CAG under Section 20(1) of CAG's DPC Act 1971, under standard terms and con ditions of the Technical Guidance.................................

Sector:
Local Bodies
Chapter 1
(PDF 0.56 MB)

of the Thirteen th Finance Commission and guidelines issued by the Ministry of Finance, Gover nment of India, Government of Sikkim entrusted (June 2011) the audit of accounts of PRIs to CAG under Section 20(1) of CAG's DPC Act 1971, under standard terms and con ditions of the Technical Guidance.................................

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13 August 2022
Financial
Himachal Pradesh
Government of Himachal Pradesh Report No. 2 of the year 2022: State Finances Audit Report of the C&AG for the year ended 31 March 2021

2020-21 vis-à-vis the Budget Estimates and targets prescribed under t he Fiscal Responsibility and Budget Management (FRBM) Act, 2005 amended in 2011; and an alysis of the dominant trends and structural profile of State Government’s receip ts and disbursements. Based on the audited accounts.................................

Sector:
Finance
Chapter-2 Finances of the State
(PDF 1.33 MB)

Commission projections ( ₹ in crore) Year Finance Commission projections Projections in FCR Actual tax devolution Difference 1 2 3 4 5 (4-3) 2011-12 0.781 per cent of net proceeds of all shareable taxes excluding service tax and 0.793 per cent of net proceeds of sharable service tax (as.................................

Chapter-4 Quality of Accounts and Financial Reporting Practices
(PDF 0.21 MB)

from any other source, and all sums received by way of penalty An amount of ₹ 1.80 crore was collected as 1 per cen t fee during the period 2011-12 to 2012- 13. However, the provision of collection of 1 per cent fee has been stayed by the Hon’ble High Court and the case is pending for.................................

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10 August 2022
Compliance
Haryana
Report No. 7 of 2022 on Compliance Audit of Energy & Power, Industries & Commerce and Urban Development clusters for the year ended 31 March 2021(Government Of Haryana)

and Commerce Department 2017-18 3.10 145.00 URBAN DEVELOPMENT Town and Country Planning (HUDA) 2000-01 3.16 15,529.00 2001-02 6.10 4,055.00 2011-12 2.3.10.8 1,6700.00 2013-14 2.3.10.6 1,266.00 2.3.10.11 37,386.00 3.20 84.64 2015-16 3.18 (a) 41,715.00 3.18 (b) 1,077.00 2017-18 3.17 A.................................

Sector:
Power & Energy
Appendices
(PDF 0.22 MB)

Rural Development (DRDA) 2001-02 6.1.11 0.54 2011-12 2.4.10.2 2.60 6. Town and Country Planning (HUDA) 2000-01 3.16 15,529.00 2001-02 6.10 4,055.00 2011-12 2.3.10.8 16,700.00 2013-14 2.3.10.6 1,266.00 2.3.10.11 37,386.00 3.20 84.64 2015-16 3.18 (a) 41,715.00 3.18 (b) 1,077.00 2017-18 3.17 A.................................

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04 August 2022
Financial
Jharkhand
Report No. 2 of 2022 - State Finances Audit Report of the Comptroller and Auditor General of India for the year ended 31 March 2021

The government had not paid any interest to SDRF since its creation, which works out to ` 797.98 crore at applicable rates of interest for the period 2011-21. Non-payment of interest had an impact on Revenue deficit and Fiscal Deficit of the State. Further, Government transferred ` 303.87 crore to.................................

Sector:
Finance
Chapter 1
(PDF 0.85 MB)

the treasuries , office s an d department s responsibl e fo r keepin g of suc h account s, an d the statement s receive d fro m the Reserv e Ban k of India . These accounts are audited independently by the Principal Accountant General (Audit), and certified by the CAG. Finance Accounts and.................................

Chapter 2
(PDF 1.23 MB)

transfer to the State in shape of Central Tax Transfer and Grants -in-aid was more than 50 per cent of total Non -debt revenue of the State during 2011 -21, except in 2013 -14 when it was just below this mark. The ratio of central transfer to non -debt receipt was highest during 2017 -18 (62.................................

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08 August 2022
Performance
Haryana
Report No. 4 of the year 2022 on Performance Audit on Functioning of Transport Department (Government Of Haryana)

of CNG Buses including Fabricated cost April 2009 4.41 11 Payment of consultancy charges April 2010 1.96 12 E-Ticketing machines May 2011 4.25 13 Work of face lifting of Government Buildings received funds on the recommendation of 12 th Finance Commission February 2010 to February 2014 6.67.................................

Sector:
Transport & Infrastructure
Chapter II
(PDF 0.24 MB)

The data for All India Vehicle productivity was ava ilable for the period 2015-16 to 2017-18 and performance of Haryana is detailed i n the Table 2.8 . Table 2.8: Details of performance of Haryana Roadwa ys as well as all India best performer Year Haryana Roadways (kms run per bus day) Rank Total.................................

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08 August 2022
Financial
Haryana
Report No. 3 of the year 2022 on State Finances Audit Report for the year ended 31 March 2021 (Government of Haryana)

It is t he 21 st largest State in terms of geographical area (44,212 sq km) and 18 th by population (as per 2011 census). The State’s population increased from 2.11 crore in 2001 to 2.54 crore in 2011 recording a growth of 20.38 per cent. The percentage of population below the poverty line was.................................

Sector:
Finance
Chapter-II
(PDF 1.68 MB)

Chapter 2 Finances of the State 25 2.3.2.3 Transfers from the Centre Trends in transfers from Centre during 2011-12 to 2020-21 are shown in Chart 2.7 . Source: Finance Accounts of the respective years (i) Central tax transfer The 13 thFC recommended for increasing the States’ share of Central.................................

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08 August 2022
Performance
Haryana
Performance Audit on Direct Benefit Transfer (Report No. 2 of the year 2022)

Further, as per the Govt. notification No. 459-SW(4 )-2011 dated 10 June 2011, in case there is no withdrawal from the bank accoun t for a continuous period of 60 days, such bank account will be rendered “inoper ative” for the purpose of this Scheme by the Bank with no further credit of b.................................

Sector:
Finance
Chapter I
(PDF 0.84 MB)

1 Chapter 1 Overview 1.1 Introduction 1.1.1 Direct Benefit Transfer Direct Benefit Transfer (DBT) is a major reform initiative by the Government of India (GoI) to ensure better and timely delivery of benefits from Government to the people. This marks a paradigm shift in the p rocess of.................................

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08 August 2022
Performance
Report No. 12 of 2022- Performance Audit on Exemptions to Charitable Trusts and Institutions, Union Government Department of Revenue - Direct Taxes .

The assessee, however, utilised only ` 1.36 crore within five years (from AY 2011-12 to AY 2015-16), and off ered only ` 6.86 crore for taxation, instead of the unutilized amount of ` 10.74 crore. The Department during assessment also did not monitor the pas t accumulation and its.................................

Sector:
Taxes and Duties
Chapter-6-Compliance with existing provisions of Act/Rules/ Circulars in making assessments
(PDF 0.4 MB)

trust wholly for charitable or religious purposes, shall not be included in total income, to the extent it was appl ied to charitable purpose in India; and where any such income is accumulated or set apart for application to such purpose in India to the extent to which the income so.................................

Chapter-5-Systemic deficiencies/effectiveness of provisions relating to the Trusts/Institutions
(PDF 0.56 MB)

In the ‘Nationa\b Po\bicy on Education (NPE) 1986, modified in the year 1992’, Government of India, stated 30 that the commercia\bisation of technica\b and professiona\b education wou\bd be curbed and an a\bternative system wou\bd be devised to invo\bve private and vo\buntary effort in the.................................

Chapter-7-Internal Audit, Monitoring and Review of Trusts/ Institutions
(PDF 0.43 MB)

The assessee, however, utilised only ` 1.36 crore within five years (from AY 2011-12 to AY 2015-16), and off ered only ` 6.86 crore for taxation, instead of the unutilized amount of ` 10.74 crore. The Department during assessment also did not monitor the pas t accumulation and its utilisation..................................

Chapter-4-Statistical Analysis of Population and Audit Sample
(PDF 0.88 MB)

Trusts/Institutions who\b\by for charitab\be or re\bi\fious purposes can avai\b exemption of income to the extent such income is app\bied in India under Section 11 of the Act. Further, universities, educationa\b and medica\b institutions which are who\b\by or substantia\b\by financed by.................................

Chapter-2 -Audit Approach
(PDF 0.17 MB)

\frounds for se\bectin\f this topic for performance audit were: As per the Receipt Bud\fets formin\f part of the Annua\b Bud\fet of the Government of India, the tota\b amount of exemption app\bied by the Charitab\be Trusts/Institutions has increased from ` 2.25 \bakh crore in FY 2014-15 to ` 3.34.................................

Appendices
(PDF 0.43 MB)

16. S5 Trust 2009-10 & 2011- 12 to 2014-15 6.6.2 The assessee hold investment in modes other than those prescribed under - Reply was awaited from the Ministry. However, Audit noticed from field verification that remedial Report No. 12 of 2022 (Performance Audit) 202 iii) Cases where no reply.................................

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04 August 2022
Compliance Performance
Jharkhand
Report No. 1 of 2022 - Report of the C&AG on General, Social, Economic and Revenue Sectors including SPSEs for the year ended 31 March 2020

three audit paras relating to Audit Reports 2005-06 to 2013-14 and during 2020-21 two paras were discus sed relating to Audit reports of 2007-08 & 2011-12. Compliance to Reports of COPU Out of nine recommendations in respect of paragraph s pertaining to Departments (Forest, Environment &.................................

Sector:
Education, Health & Family Welfare |
Power & Energy |
Transport & Infrastructure |
Taxes and Duties
Appendices
(PDF 0.23 MB)

Hill Area Lift Irrigation Corporation Limited Water Resources March 2002 5 5 5.25 5.25 84 2 Jharkhand State Minority Finance Development Corporation Scheduled Tribe, Schedule Caste, Minority and Backward Class Welfare March 2012 1.01 1.01 0 0 4 3 Jharkhand State Forest Development Corporation.................................

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