Audit Reports

24 March 2021

Compliance

Report No. 2 of 2021 - Union Government (Civil) Compliance Audit Observations

3.2 20 National Institute of Science Education and Researc h, Bhubaneswar Payment of House Rent Allowance at higher rates 3.3 22 CHAPTER-IV : CENTRAL PUBLIC SECTOR ENTERPRISES Ministry of Consumer Affairs, Food and Public Distr ibution Food Corporation of India Non availment of concessional...............

Sector:

General Sector Ministries and Constitutional Bodies

Chapter 7: Ministry of Home Affairs

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As per Rule 21 of General Financial Rules, 2005 and 2017, every officer incurring or authorising expenditure from public moneys should be guided by high standards of financial propriety, and inter alia, enforce financial order and strict economy and ensure that expenditure should n ot be...............

Appendix

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Ayurveda, Yoga & Naturopathy, Unani, Siddha and Homeopathy 1,292.60 2,034.72 2,049.44 3. Consumer Affairs, Food and Public Distribution 1,47,333.84 1,60,517.15 1,21,334.53 4. Culture 2,302.55 2,530.51 2,602.19 5. Development of North Eastern Region 2,543.61 2,568.36 1,988.00 6. Department of...............

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24 March 2021

Performance

Report No. 16 of 2020 - Performance Audit on Assessment of Co-operative Societies and Co-operative Banks, Union Government Department of Revenue - Direct Taxes

bei\bg either I\bdividual, Hi\bdu U\bdivided Family (HUF), Firm, Local Authority, Co-operative Ba\bk, Co-operative Society, A\by other AOP or BOI, Public Compa\by, Private Compa\by or Others. Status Code for Co-operative Ba\bk is 03 a\bd Co-operative Society is 04. Report \bo. 16 of 2020...............

Sector:

Taxes and Duties

Chapter 2 - Tax Base of Co-operative Societies and Co-operative Banks

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Report \bo. 16 o\f 2020 (Per\formance Audit) 9 Chapter\b2:\b\bTa\f\bBase\bof\bCo-operative\bSocieties\band\bCo-operative\bBanks Accord\bng to \fect\bon 139(1) of the Act, a per\fon ot her than a company or a f\brm \b\f requ\bred to f\ble return of...

Chapter 4 - Compliance Issues related to assessment of Co-operative Societies and Co-operative Banks

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Report \bo. 16 o\f 2020 (Per\formance Audit) 71 The pe\bfo\bm\fnce \fudit envis\fged to check n\ftu\be \fnd extent of compli\fnce to the gene\b\fl p\bovisions of the Act du\bing \fssessm ent p\bocess by the \fssessees of Co-ope\b\ftive Secto\b....

Chapter I - Introduction

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Report \bo. 16 o\f 2020 (Per\formance Audit) 1 1.1 Overv\bew Co\foperat\bve Inst\btut\bons A Co-op\brat\fv\b 1 \fs an autonomous assoc\fat\fon of p\brsons un\ft\bd voluntar\fly to m\b\bt th\b\fr common \bconom\fc, soc\fal and cultural n\b\b ds and...

Chapter 3 - Compliance to Tax provisions specific to Co-operative Societies and Co-operative Banks

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Report \bo. 16 o\f 2020 (Per\formance Audit) 33 The per\borma\fce audit e\fvisaged to exami\fe the \fatu re a\fd exte\ft o\b complia\fce to provisio\fs speci\bic to the assessees o\b Co-operative Sector u\fder the Act. The Co-operative Societies...

Appendices

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Report \bo. 16 o\f 2020 (Per\formance Audit) 95 Appendix 1 Region-wise/ State-wise distribution o\b audit samp\f e (Re\berence: Para 1.10) \l \l \l 127 Aru\bachal Pradesh, Assam, Ma\bipur, Meghalaya, Mizoram, Nagala\bd a\bd Tripura 128 Cha\bdigarh,...

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04 March 2021

Financial

Madhya Pradesh

State Finances Audit Report of the Comptroller and Auditor General of India for the year ended 31 March 2019

and composition of expenditure 1.10.1 20 Capital expenditure 1.10.2 21 Revenue expenditure 1.10.3 21 Committed expenditure 1.10.4 22 Adequacy of public expenditure 1.10.5 25 Efficiency of expenditure use 1.10.6 25 Government expenditure and investments 1.11 26 Financial results of irrigation...............

Sector:

Finance

Chapter 1 Finances of the State Government of Report No.3 of 2020 - State Finances, Government of Madhya Pradesh

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in m ajor fiscal aggregates relative to 2017-18 keeping in view overall trends during the p receding five years, debt profile of the State and key public account transactions, base d on the Finance Accounts of the Government of Madhya Pradesh (GoMP). 1.2 Profile of the State Madhya Pradesh is...............

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09 February 2021

Compliance

Report No.18 of 2020 - Union Government (Commercial) for the year ended 31 March 2019, on Compliance Audit Observation

Company Limited 100 5.10 Factoring and Loan Services by IFCI Factors Limited IFCI Factors Limited 102 Chapter VI MINISTRY OF HEAVY INDUSTRIES AND PUBLIC ENTERPRISES 6.1 Loss due to non-performance under a contract Bharat Heavy Electricals Limited 131 6.2 Avoidable payment of sewerage cess...............

Sector:

Finance |

Industry and Commerce |

Power & Energy |

Transport & Infrastructure

Chapter 13 Ministry of Steel

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includes payment of NPV & CA) Stage II approval after compliance of Stage -I condition s Application to State Pollution Control Board and conduct of public hearing Preparation of Environment Impact Assessment Grant of Environment Clearance by GoI Mining Plan approved by the Indian Bureau of Mines...............

Chapter 5 Ministry of Finance (Department of Financial Services)

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IIFCL provides loans to road projects being execute d under Public-Private Partnership (PPP) model, based on Concession Agreement (CA) signed be tween a Concessionaire (the developer) and a Concessioning Authority 1. Financing activities of IIFCL were largely concentrated in road sector at 44...............

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09 February 2021

Compliance

Report No.7 of 2020 - General Purpose Financial Reports of Central Public Sector Enterprises, Union Government (Commercial)

7 of 2020 General Purpose Financial Reports of Central Public Sector Enterprises (Compliance Audit) i Contents Preface vi Executive Summary vii Chapter I Summary of financial performance of Central Public Sector Enterprises 1.1 Introduction 1 1.2 Investment in Government Companies and...............

Sector:

Finance |

Industry and Commerce |

Power & Energy |

Transport & Infrastructure

Appendices

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and Services Tax Network 2018-19 HEALTH & FAMILY WELFARE 26 Indian Medicines and Pharmaceuticals Corporation Li mited 2018-19 HEAVY INDUSTRIES AND PUBLIC ENTERPRISES **27 Bharat Brakes and Valves Limited Under Liquidation **28 Bharat Opthalmic Glass Limited Under Liquidation Report No. 7 of...............

Chapter 4 Corporate Social Responsibility

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Broadly, the CSR mandate is aligned with the national priorities such as public health, education, livelihood, water conservation, natural resource management etc. CSR awareness and CSR cons ciousness has grown vividly among large and medium sized companies, which now look at CSR to...............

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04 December 2020

Compliance

Andhra Pradesh

Report No. 1 of 2020 - Revenue Sector Government of Andhra Pradesh

General of India on Revenue Sector for the year ended March 2018 लोकहितार्थ सत्यहिष्ठा Dedicated to Truth in Public Interest Government of Andhra Pradesh Report No. 1 of 20 20 Report of the Comptroller and Auditor General of India on Revenue Sector for the...............

Sector:

Taxes and Duties

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06 October 2020

Financial

Odisha

Report No.4 of 2020 - State Finances Government of Odisha

the year ended March 2019 Government of Odisha Report No.4 of the year 2020 लोकिहताथर् स?यिन?ठा Dedicated to Truth in Public Interest Report of the Comptroller and Auditor General of India State Finances Audit Report for the year ended March 2019 Government of...............

Sector:

Finance

Chapter-I-Finances of the State Government

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Receipts -- -- -- Capital Outlay 18,471 21,109 23,482 Recoveries of Loans and Advances 89 257 305 Loans and Advances Disbursed 254 1,875 1,170 Public Debt 5 Receipts 11,223 12,862 10,003 Repayment of Public Debt 2,962 2,690 3,940 Contingency Fund 123 -- -- Contingency Fund -- -- 1,440...............

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25 September 2020

Financial

Gujarat

Report No.2 of 2020 - State Finances, Government of Gujarat

Socio-economic indicators of the State 1 1.1 Fiscal Transactions 2 1.2 Resources of the State 9 1.3 Revenue Receipts 11 1.4 Capital Receipts 21 1.5 Public Account Receipts 22 1.6 Application of Resources 23 1.7 Quality of Expenditure 29 1.8 Financial Analysis of Government Capital Expenditure...............

Sector:

Finance

Appendices

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of Government Accounts: The accounts of the State Government are kept in three parts namely , (i) Consolidated Fund, (ii) Contingency Fund and (iii) Public Account. Part I: Consolidated Fund: All revenues received by the State Government, all loans raised by issue of treasury bills, internal and...............

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23 September 2020

Performance

Report No.13 of 2020 - Performance Audit on National Pension System, Union Government

The management of NPS funds of Central and State Go vernment employees, however, was restricted to the three Public Sector Pension Fund Managers viz. SBI, LIC and UTI as per the investment pattern pres cribed by the GOI. Government sector subscribers were also not given t he option of choosing...............

Sector:

General Sector Ministries and Constitutional Bodies

Annexures

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113 MOIC Community Health Centre, Beeronkhal SGV044707F Uttarakhand State Govt. 114 Executive Engineer NH Division Public Works Department, Dhumakot SGV044707F Uttarakhand State Govt. 115 Deputy Education Officer (Elementary), Nainidanda SGV044707F Uttarakhand State Govt. Report No. 13 of 2020...............

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23 September 2020

Performance

Report No.14 of 2020 - Performance Audit on Search and Seizure Assessments in Income Tax Department, Union Government, Department of Revenue - Direct Taxes

The assessee company was a closely held public limited company and engaged in the busi ness of various commodities including agricultural commodities. Boo ks of accounts of the assessee were showing purchase and sales but no ope ning or closing stock and showing business loss every year................

Sector:

Taxes and Duties

Chapter 2 Systemic deficiencies in the assessments and extent of compliance with existing provisions of the Act/Rules/Circulars in making assessments

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Report \bo. 14 o\f 2020 (Per\formance Audit) 7 Chapter 2: Systemic de\biciencies in the assessments and extent o\b comp\fiance with existing provisions o\b the Act/Ru\fes/Circu\fars in making assessments 2.1 In this chapt\br, Audit att\bmpt\bd to...

Chapter 3 Coordination among different wings of the ITD and between ITD and other Government agencies

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The assessee company was a closely held public limited company and engaged in the busi ness of various commodities including agricultural commodities. Boo ks of accounts of the assessee were showing purchase and sales but no ope ning or closing stock and showing business loss every year................

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