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Audit Reports

Reports older than 2009

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Page 6 of 99, showing 10 records out of 988 total

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

(Paragraph 2.3.2.6) In all the test checked depots, scheduled kilometer s (kms) were not fully operated by Haryana Roadways buses. Non-operation o f 775.26 lakh scheduled kms resulted in potential non-realisation of ` 86.92 crore. These missed kms were mainly due to decrease in fleet in...........................

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

(kms) planned to be operated b y Roadways buses (including Hired buses on kms scheme) on the allott ed routes for a particular period are known as scheduled kms while the distanc e actually covered by Roadways buses to earn revenue is known as 'Effecti ve kms’. The Roadways at times is not...........................

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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)

Chapter 1 Overview 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...

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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 income is not app\bied for the benefit of the pub\bic; (ii) if the income is app\bied for the benefit of any particu\bar re\bigious community or caste; (iii) if the income or property is app\bied/used for the benefit of the specified person such as the founders, trustee, manager, chief...........................

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

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...

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

Report No. 12 of 2022 (Performance Audit) 53 Chapter 5: Systemic deficiencies/ effectiveness of prov isions relating to the Trusts/Institutions In this Chapter, Audit attempted to ascertain whether there a re lacunae/ambiguities/inconsistencies in...

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

of Non-filers Sl\b No\b Name of the State Assessment Year wise No\b of Non-filers Total 2014-15 2015-16 2016-17 2017-18 12 Raja\fthan 15 6 4 5 30 13 Tamilnadu 3 1 0 0 4 Total: 143 78 15 25 261 The Department stated in three assessment cases 107 that there was no taxab\be income; hence, assessees...........................

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

and the resu\bt thereof is depicted in Tab\be 4.1 be\bow: Table 4\b1: Returns filed by the Trusts/Institutions be\itween AY 2014-15 to AY 2017-18 Population (Total returns) Number of Trusts/ Institutions durin\f the period Number of returns filed by the Trusts/ Institutions b\ietween AY...........................

Chapter-2 -Audit Approach
(PDF 0.17 MB)

Report \bo. 12 o\f 2022 (Per\formance Audit) 9 Chapter\b2:\bAudit\bApproach\b This chapter discusses the reasons for se\bection of this topic, the objectives of this Performance Audit, the Audit methodo\bo\fy and associated aspects. 2.1 Why we...

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

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...........................

Sector:
Education, Health & Family Welfare |
Power & Energy |
Transport & Infrastructure |
Taxes and Duties
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08 August 2022
Performance
Report No.4 of 2022 - Performance Audit on Conservation of Coastal Ecosystems, Union Government (Ministry of Environment, Forest & Climate Change)

Coastal Regulation Zone Notification (CRZ) 2019 which was su\berseded by its earlier versions in 1991 and 2011 im\blemented by MoEF&CC aims to classify the coastal area into different zones and manage the activities in an integrated manner. Pre-audit studies conducted to understand the risks...........................

Sector:
Environment and Sustainable Development
Annexures
(PDF 0.42 MB)

The same was granted approval by modifying the clearance letter in December 2018 We noted that the Ministry amended the CRZ Notification 2011 for allowing this particular project in CRZ-I area. The Ministry further allowed modification of the specific condition of the clearance letter. Both...........................

Chapter 2 Institutional Framework
(PDF 0.13 MB)

e) Composition of DLCs As per section 6(C) of CRZ notification 2011, DLCs were to be established to assist SCZMAs in enforcement of the CRZ notification under the chairmanship of the District Magistrate, comprising of at least three representatives of local traditional coastal communities...........................

Executive Summary
(PDF 0.11 MB)

Coastal Regulation Zone Notification (CRZ) 2019 which was superseded by its earlier versions in 1991 and 2011 implemented by MoEF&CC aims to classify the coastal area into different zones and manage the activities in an integrated manner. Pre-audit studies conducted to understand the risks...........................

Chapter 1 Introduction
(PDF 0.14 MB)

The most significant among these is the Coastal Regulation Zone Notification in 1991, 2011 and 2019 promulgated by MoEF&CC. This is the overarching legislation for management of activities in Indian coastal space. Thus, evaluation of enforcement and implementation of this zonation mechanism is...........................

Chapter 3 Project Clearances under CRZ Notifications
(PDF 0.23 MB)

We observed that the project Establishment of Kundhukal Fishing Harbour in TamilNadu was located within 1 km from Kurusadai Island which was a part of the Core area of Gu lf of M an n ar Marine National Park (GoMMNP), in which activities can be carried out only after obtaining prior approval...........................

Chapter 5 Conservation of Coastal Ecosystems
(PDF 0.67 MB)

36 Named Suganthi Devadason Marine Research Institute at Thoothukudi, Tamilnadu. 37 An alternative livelihood income generation for the coastal community. Report No. 4 of 2022 41 Fig. 21: Dead coral covered with algae Audit observed that out of the 100 sq. km coral area in Gulf of Mannar...........................

Chapter 4 Post Clearance Monitoring and Enforcement of CRZ Notifications
(PDF 1.25 MB)

Image (December 2020) of jail complex at Bangar within the red marked area (ii) Irregular construction of racetrack in CRZ 1 area in Pattipulam, Tamilnadu Audit observed that a racetrack was constructed at Pattipulam, Chennai in CRZ 1 area. The figures below indicate the approved CZMP for the...........................

Chapter 8 Conclusion and Recommendations
(PDF 0.13 MB)

Report No. 4 of 2022 67 Chapter 8: Conclusion and Recommendations Coastal and estuarine ecosystems deliver a wide range of goods and services, many of which provide material benefits such as food supply, regulation of water-quality processes, storm...

Chapter 6 Integrated Coastal Zone Management Project
(PDF 0.31 MB)

Kendrapara District, Odisha Bhitarkanika Wildlife Sanctuary, a unique biodiversity hot spot supports a rich biodiversity including mangroves, largest population of estuarine crocodiles, and other wildlife 63. There was no facility available for rescue and treatment of injured wild animals,...........................

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08 August 2022
Compliance
Report No.15 of 2022 - Compliance Audit on Finance and Communication, Union Government

As regards insertion of penalty/ LD clause in the Agreement, Ministry itself had extended the scheduled date of completion of each project due to reasons like floods, heavy rainfall, economic blockade and other natural causes, and did not impose any liquidated damages on the PMCs. As regards...........................

Sector:
Finance
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08 August 2022
Performance
Report No. 6 of 2022- Performance Audit on Assessment of Assessees of Gems and Jewellery Sector, Union Government Department of Revenue - Direct Taxes .

47 Mahara\bhtra (4); Gujarat (4); AP & Telangana (1); Pun jab & Haryana (1); Tamilnadu (3); Delhi (1); Kerala (2); We\bt Bengal & Sikkim (10) and Karnataka & Goa (2) Report \bo. 6 of 2022 (Performance Audit) 80 The a\b\be\b\bee had debited ₹2.26 crore to the profit and lo\b\b account...........................

Sector:
Taxes and Duties
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08 August 2022
Performance
Report No. 17 of 2022 - Performance Audit of Procurement and Supply of Drugs in CGHS of Union Government(Civil), Ministry of Health and Family Welfare

process revealed significant shortcomings in each stage of the procurement cycle in terms of lack of prescribed timelines, non-adherence to scheduled timelines, where available, deviation from norms and absence of adequate monitoring, thus effecting the entire process of procurement of...........................

Sector:
Education, Health & Family Welfare
Chapter-II Procurement and Supply of drugs
(PDF 0.49 MB)

process revealed significant shortcomin gs in each stage of the procurement cycle in terms of lack of prescribed timelines, non -adherence to scheduled timelines, where available, deviation from norms and absence of adeq uate monitoring, thus effecting the entire process of procurement of...........................

Chapter-I Introduction
(PDF 0.15 MB)

Report No. 17 of 2022 Performance Audit of Procurement and Supply of Drugs in CGHS 1 Chapter-I: Introduction 1.1 CGHS coverage and salient features The Ministry of Health and Family Welfare (Ministry ) provides comprehensive health care facilities...

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08 August 2022
Compliance
Report No.5 of 2022- Compliance Audit Report on Indirect Taxes - Goods and Services Tax, Union Government Department of Revenue (Indirect Taxes – Goods and Services Tax)

Auto- population of ITC and liabilities in GSTR -3B return from GSTR -2B and GSTR -1 had been started with effect from December 2020. E-invoice had been made mandatory for taxpayers with turnover more than ` 500 crore with effect from 1 st October 2020 for B2B transactions and for...........................

Sector:
Taxes and Duties
Appendix
(PDF 0.38 MB)

APPENDICES 167 Report No. 5 of 20 22 (Indirect Taxes – Goods and Services Tax) 167 Appendix -I: Audit findings noticed during the period prior to 2020-21 (Refer Para No. 2.3) Amount in ` `.. Crore DAP NO. State Commissio nerate Amount Objected...

Chapter 6-Transitional Credits under GST
(PDF 1.04 MB)

T he top 50,000 cases of CGST portion of transitional claims ( Antarang data set ), identified by the Board, constituted the population from which the audit sample was drawn. A pan- India sample of 8,514 cases was drawn based on data analysis of the 50,000 cases and its associated data sets on...........................

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08 August 2022
Performance
Report No. 10 of 2022 - Follow-up on the Performance Audit of Preservation and Conservation of Monuments and Antiquities of Union Government, Ministry of Culture

(Para 3.1) National Monument Authority was constituted as a statutory body (in 2011) for providing no -objection certificates for undertaking construction activities in the prohibited/regulated area of the monuments. The basic objective was implementation of the statu tory provisions through...........................

Sector:
Art, Culture and Sports
Chapter 4 Governance and Infrastructure
(PDF 0.58 MB)

Report No. 10 of 2022 17 Chapter 4: Governance and Infrastructure An efficient governance systems and sufficient human resources with technical capability are essential for successful heritage protection. The organisation and governance related...

Annexure
(PDF 1.62 MB)

Pre-Columbian & Western Art2,435 2,909Reported only 1,205 objects (physically verified in 2011) of which three were missing. Total 2,06,713 2,06,985 Report No. 10 of 2022 103 Annexe 8.2 (Refer Para 8.1) Conservation and display status of artefacts at various museums National Museum, Delhi Pic...........................

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