Audit Reports

28 November 2014

Performance

Report No. 20 of 2014 - Performance Audit on Allowance of Depreciation and Amortisation

assurance that adequate internal control mechanism exists within the Income Tax Department (ITD) for monitoring the allowance of depreciation in general and under special circumstances viz., amalgamation, demerger, reconstruction etc. We audited assessments completed during the period FY.........

Sector:

Taxes and Duties

Chapter 4 - Allowance of Amortization

_{(PDF 5.99 MB)}

of AOs so as to equip them to handle assessment work, the Ministry (May 2014) also stated that specific inputs may kindly be taken from Director General of Income Tax (HRD) as this issue is being specifically being dealt by that Directorate. Audit is of the view that the Ministry should.........

Chapter 5 - Internal Control Mechanism

_{(PDF 1.97 MB)}

Dated: 30 July 2014 Principal Director (Direct Taxes) Countersigned New Delhi (SHASHI KANT SH ARM A) Dated: 30 July 2014 Comptroller and Auditor General of India 45.........

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18 February 2014

Performance

Report No. 32 of 2013 - Performance Audit of Employees' Provident Fund Organisation of Union Government (Civil), Autonomous Bodies, Ministry of Labour and Employment

The Government of India has enacted a number of legislations in the area of social security. Employees Provident Funds and Miscellaneous Provisions Act, 1952 is an important Act in this regard. The Act provides for compulsory provident fund, pension ...

Sector:

Social Welfare

Chapter-III: Coverage and Enrolment

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In general, routine inspection of an establishment (exempted or un-exempted) should be conducted at least once in 4 months and a minimum of 45 inspections in a month should be maintained by Inspectors. During test check of records in the ROs/SROs it was noticed that desired number of.........

Chapter-IV: Contribution and Recovery

_{(PDF 5.47 MB)}

receipts received from banks to get delayed remittances which constitute default by hanks (Para 4.5.3 of the Manual of Accounting Procedure, Part 1- General). Thus, DCBR is an important control register and is required to be maintained properly. Test check of records in respect of the selected.........

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23 August 2013

Performance

Report No. 18 of 2013 - Performance Audit of Preservation and Conservation of Monuments and Antiquities of Union Government, Ministry of Culture

(((((((((((((((((((((((((((((((((((((CCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCC iiiiiiiiiiiiiiiiiiivvvvvvvvvvv Report of the Comptroller and Auditor General of India on PERFORMANCE AUDIT OF PRESERVATION AND CONSERVATION OF MONUMENTS AND ANTIQUITIES Union Government (Civil) Ministry of Culture.........

Sector:

Art, Culture and Sports

Annexures

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18 of 2013 Annex 3.3 (Refer Para 3.4) General Information of World Heritage Sites for the period 2007-08 to 2011-12 Name of the site Expenditure Indian Foreign Revenue Number Number of Number of cases of on Visitors Visitors (' in of Encroachmen Unauthorised conservation (number in (number crore).........

Chapter 2 - Identification and Protection of Monuments and their documentation

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We noted that over the past 46 years, Circles had submitted 26 proposals, which included General Nicholson statue, which was gifted away by Government of India in 1960s to Government of Ireland, for de-notification of the monuments mainly on the grounds that these were missing or untraceable..........

Chapter 4 - Preservation and Conservation Works

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Principles for the recording of Monuments, Groups of Buildings and Sites (1996) ratified by the 11th ICOMOS General Assembly in Sofia, October 1996. Performance Audit of Preservation and Conservation of Monuments and Antiquities 65 Report No. 18 of 2013 There were three separate branches of the.........

Glossary

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and Art Treasure Act AAT Rules Antiquities and Art Treasure Rules ACWHM Advisory Committee on World Heritage Matters ADG Additional Director General AKTC Aga Khan Trust for Culture AM Allahabad Museum AMASR The Ancient Monuments and Archaeological Sites and Remains Act, (Amendment.........

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07 May 2013

Performance

Report No. 7 of 2013 - Performance Audit of Storage Management and Movement of Food Grains in Food Coporation of India, Union Government, Ministry of Consumer Affairs, Food and Public Distribution

Procurement of food grains increased from 343 lakh metric tonne (LMT) to 634 LMT during the period 2006-07 to 2011-12. As a result, stock of food grains in the Central Pool also went up from 259 LMT on 1 June 2007 to 824 LMT on 1 June 2012. Such a...

Sector:

Social Welfare

Chapter 4 - Movement of Food grains

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Out of 1,058.26 crore pending at the end of 2011-12, 800.32 crore (76 per cent) was outstanding at the level of General Manager (Regional heads) which was the highest amongst different authorities. iii) At FCI headquarters level, transit and storage losses amounting to 56.48 crore were.........

Chapter 5 - Internal Control

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7 of 2013 Director, FCI. The ED is assisted by a General Manager with supporting staff. The internal audit work is coordinated at zonal level by a General Manager in the zones. The audit of regions is under the immediate charges of Deputy General Managers, who are assisted by a group of IAPV.........

Chapter 1 - Introduction

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and Above Poverty Line (APL) on the basis of 1993-94 poverty estimates of the Planning Commission projected on the population estimates of Registrar General of India as on 1 March 2000 or the number of families actually identified and ration cards issued by the State Governments. Allocation for.........

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13 December 2013

Performance

Report No. 20 of 2013 - Performance Audit of Exemptions to Charitable Trusts and Institutions of Union Government, Direct Taxes

Income Tax Act, 1961 (Act) provides various tax exemptions to charitable trusts & institutions (Trusts) to fulfill their objectives. Income Tax Department (ITD) has the responsibility to oversee that the provisions of Act are duly complied by...

Sector:

Taxes and Duties

Chapter 6 - Utilization of Resources

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New Delhi (MANISH KUMAR) Dated: Principal Director (Direct Taxes) Countersigned New Delhi (SHASHI KANT SHARMA) Dated: Comptroller and Auditor General of India 51.........

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23 April 2013

Performance

Report No. 6 of 2013 - Performance Audit of Mahatma Gandhi National Rural Employment Guarantee Scheme of Union Government, Ministry of Rural Development

119 Subject iv Performance Audit of Mahatma Gandhi National Rural Employment Guarantee Scheme Preface This Report of the Comptroller and Auditor General of India containing the results of performance audit of the implementation of the Mahatma Gandhi National Rural Employment Guarantee Scheme.........

Sector:

Agriculture and Rural Development

Chapter 8 - Works

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Performance Audit of 79 Mahatma Gandhi National Rural Employment Guarantee Scheme Chapter 8 - Works 8.8 Procurement Procedures The General Financial Rules allow purchase of goods without bids or quotations up to 15,000 only. Purchases above 15,000 were to necessarily involve.........

Chapter 11 - Monitoring and Evaluation Mechanisms

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3. The reports of the visits or action taken reports on these visits by the state governments were generally not brought up for discussion in the Council's meetings. In response, the Ministry stated (September 2012) that a separate file for eachvisit of the Council Members was maintained..........

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23 April 2013

Performance

Report No. 5 of 2013 - Performance Audit of Disaster Preparedness in India of Union Government, Ministry of Home Affairs

The world over Disaster Preparedness or Disaster Risk Reduction (DRR) is becoming the most prominent theme for Disaster Management. It is not possible to eliminate the possibility of disasters. However, with due care and proper preparation, the...

Sector:

General Sector Ministries and Constitutional Bodies

Chapter 9 of Report No. 5 of 2013 - Performance Audit of Civil Disaster Preparedness in India of Union Government, Ministry of Home Affairs

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of monitoring mechanism had helped state forest fires at the national level, forest agencies in obtaining forest fire comprising Deputy Inspector General of information. It is being sent on a real time Forests and Assistant Inspector General of basis through SMS alerts and emails. The Forests.........

Chapter 3 of Report No. 5 of 2013 - Performance Audit of Civil Disaster Preparedness in India of Union Government, Ministry of Home Affairs

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NEC and rehabilitation IMG of MHA and was not activated as Ministry of required under the Act. Agriculture General superintendence, NDMA MHA deals with the Force works under dual direction and control of deployment of command of NDMA and National Disaster Response battalions and other MHA.........

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25 July 2014

Financial

Gujarat

Report of 2014 - Financial Audit on State Finance of Government of Gujarat

Report of the Comptroller and Auditor General of India on State Finances for the year ended 31 March 201 3 GOVERNMENT OF GUJARAT http://www.cag.gov.in Contents Report on State Finances.........

Sector:

Finance |

Transport & Infrastructure |

Agriculture and Rural Development |

Education, Health & Family Welfare

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02 September 2014

Performance

Tripura

Report No. 1 of 2014 - Performance Audit on Social, Economic, Revenue sector of Government of Tripura

ear 201 2 N T OF T N o.1 of 2 h e G ener a and Ge n 2-13 T RIPU R 2014 al of I n n eral S R A n dia S ector ss Report of the Comptroller and Auditor General of India on Social, Economic, Revenue and General Sectors for the year 2012-13 GOVERNMENT OF TRIPURA Report No.1 of 2014 i TABLE OF.........

Sector:

Taxes and Duties |

Finance |

Social Welfare

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06 September 2014

Compliance Performance

Andhra Pradesh

Report No. 3 of 2014 - Report of the Comptroller andd Auditor General of India on Economic Sector for the year ended March 2013 Government of Andhra Pradesh

Report of the Comptroller and Auditor General of India on Economic Sector for the year ended March 2013 Government of Andhra Pradesh Report No. 3 of 2014 www.saiindia.gov.in Page i .........

Sector:

Environment and Sustainable Development |

Agriculture and Rural Development

Chapter 2 - Performance Audit

_{(PDF 0.31 MB)}

Government replied that as per general practice, field channels in MI are executed by farmers. During Exit Conference, the department accepted that there should be a uniform mechanism in the department in respect of field channels, to ensure reaping of full irrigation benefits from the tanks.........

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