Audit Reports

Rule 2BBB was inserted in the Income-Tax Rules vide Notificati on No. 79 /2014 dated 12th December 2014 to prescribe such percentage to be 50 per cent. (ii) Treatment of claims of depreciation by Trusts /Institutions Charitable Trusts/Institutions were availing deductions on capit al expenditure...............

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

The ITO (HQ), CIT(E), Jaipur char\fe a\bso stated that on the basis of different inputs viz. Computer Aided Scrutiny Se\bection (CASS) parameters, Tax Evasion Petitions (TEP), actionab\be information from other a\fencies, Trusts/ Institutions are scrutinized as per provision of the Income Tax...............

financed by the Government 10 46.71 3 Incorrect computation of income 31 496.66 4 Incorrect computation of application of income 27 42.38 5 Irregular allowance of accumulation 66 68.14 6 Allowance of exemption although income or property of the trust was utilized for the benefit of...............

However, due to the prevailing situation arising out of t he Covid-19 pandemic, the audit sample was reduced to 5,798 cases involvi ng exemptions granted of ` 1.66 lakh crore 9. The sample cases included the 200 top assessees involving exemptions granted of ` 1.07 lakh crore. Further, in...............

However, due to the \brevailing situation, arising out o\f the Covid-19 \bandemic, the audit sam\ble was reduced to 5,798 cases. Further, in res\bect o\f any assessee whose assessment \for a \barticular Assessment Year was selected in the audit sam\ble and where Audit \found a de\ficiency or...............

Audit Reports and Public Accounts Committee (PAC) recommendations 15-23 Chapter 4 Statistical Analysis of Population and Audit Sample 25-51 Chapter 5 Systemic deficiencies/effectiveness of provisions relating to the Trusts/Institutions 53-104 Chapter 6 Compliance with existing provisions of...............

32 (i) Households with only one room, kucha wall and kucha roof, (ii) Households with no adult member between the age of 16 and 59, (iii) Female headed households with no adult male member between age of 16 and 59 (iv) Households with disabled member and no able bodied adult member (v) SC/ST...............

 The bidder must have completed in a single turnkey contract at least 50 per cent of the transformation capacity 108 and 50 per cent of the length of lines or in two turnkey contracts at least 40 per cent of the transformation capacity and 40 per cent of the length of lines in each contracts or...............

 JBVNL incurred an avoidable expenditure of ₹ 15.85 crore as 56,954 A PL connections were released free of cost under DDUGJY against the norms. Executive Summary [3]  Under SAUBHAGYA, 2,84,485 connections were released in the seven test-checked districts against work order for providing...............

(per cent ) Dhanbad 15 13 (87) 450.00 425.74 (95) Deoghar 21 14 (67) 669.00 619.00 (93) Pakur 2 0 (0) 31.55 0 (0) Palamu 3 0 (0) 37.75 0 (0) Giridih 5 4 (80) 122.98 91.38 (74) Dumka 4 3 (75) 18.90 49.20 (260) Ranchi 13 13 (100) 795.97 795.97 (100) Total 63 47 2126.15 1981.29 (Source: Compiled...............

Examination of Materi al statement for only the boundary wall and control room of a PSS in Giridih district (Package IV) constructed under DDUGJY revealed non-deduction of royalty of ₹ 10.63 lakh against chips, sand and bricks utilised in the work. Based on this calculation, JBVNL did not...............

Further, GoJ/SL SC recommended (May 2015) to forward DPRs of all the 24 districts amounting to ₹ 5,813.87 crore to REC without obtaining recommendations of D ECs on DPRs of 19 districts. REC sanctioned DPRs of all 24 districts under DDUGJY for ₹ 3,722.12 crore in August 2015. Audit...............

Chapter 9 R ecommendations Government of India had launched RGGVY (XII FYP), D DUGJY and SAUBHAGYA schemes for electrification of villages. To support the rural electrification measures, the State Government also launched JSBAY, AGJY and TMKPY as...

In the Chapter, the term State Public Sector Enterp rises (SPSEs) encompasses those Government companies in which the direct hold ing of GoJ is 51 per cent or more and subsidiaries of such Government compani es. There are no Statutory Corporations in Jharkhand. According to Section 2 (45) of...............

WELFARE Audit of procurement of machines, equipment and accessories for Dental Institute, Rajendra Institute of Medical Sciences (RIMS), Ranchi 2.1 5 SECTION-B (Revenue Sector) CHAPTER – I GENERAL Introduction 1.1 25 Trend of receipts 1.2 25 Analysis of arrears of revenue 1.3 29 Follow up on...............

A Dental Institute, wi th a capacity of 50 annual intakes in Bachelor of Dental Surgery (BDS) course, was started from the Academic year 2017-18 in RIMS for which 176 types o f dental equipment worth ₹ 37.17 crore was procured. On the request of the Se cretary of the Department, audit of...............

These parameters would be measured in each station on real-time basis and transmitted to the modelling computer at the Wetland Research & Training Centre at Chilika. Ten Water Quality Monitoring Buoy System, twelve multi-parameter Water Quality Monitoring System (WQMS) with sensors and one...............

There was no computerized SCADA (Supervisory Control and Data Automation) system at the project site to identify leakages in the pipeline and to cut off the pumping immediately. The project proponent had not set up separate environmental management cell for effective implementation of the...............

Performance Audit Report on Conservation of Coastal Ecosystems 40 Chapter 5: Conservation of Coastal Ecosystems Audit sampled two coastal districts from each of the nine coastal states to assess the health of vulnerable...............

As such, the ICZM project was not very successful in the development of capacity for sustainable coastal management for India’s coastal zones. 5. Evaluation of the measures taken up by the Government towards achieving the targets under SDG-14. Audit also examined the efforts of the...............

in Maharashtra Accorded clearance by MoEF&CC in 2018 The project area was home to 56 species of phytoplanktons, 27 species of freshwater fishes and mangroves. EIA study did not assess the impact of reclamation activities on these. Laying of Natural Gas pipeline, Mumbai by Mahanagar Gas Ltd,...............

includes-mangroves and 50 m buffer area for mangroves exceeding 1000 sqm.; corals, coral reefs and associated biodiversity; sand dunes; biologicallyactive mudflats; •national parks, marine parks, sanctuaries, reserve forests, wildlife habitat and other protected areas notified as biosphere...............

India has a coastline of about 7516 kms of which the mainland accounts for about 5422 kms, Lakshadweep coasts extend to 132 kms and Andaman & Nicobar Islands have a coastline of about 1962 kms. The coastal zone is endowed with a very wide range of natural resources. Beside the coastal...............

Similarly, SCZMA was reconstituted after a delay of 5 and 8 months Report No. 4 of 2022 9 respectively in Kerala and Andhra Pradesh. Instances of delayed reconstitution of SCZMAs were also noted in states of Goa, Odisha and West Bengal. As per the orders of MoEF&CC in 2005, the SCZMAs should be...............

The number of data collection points were further increased to 50 in 2021. Also, it was observed that data was not collected continuously for all the four seasons by all the participating institutes. Lack of continuous data will affect the analyses that were to be conducted to understand the...............

1,482.28 Revenue Receipts 52,495.48 Recoveries of Loans and Advances 1.93 Public Debt Receipts (Net) 9,169.61 Public Account Receipts (Net) 1,464.16 Total 64,613.46 Application Revenue Expenditure 52,633.75 Capital Expenditure 10,470.38 Disbursement of Loans and Advances 61.64 Closing Cash...............

(CAG) of Ind ia for the year 2020-21 (or of earlier years which were finalised during the curre nt year) has also been discussed in the Chapter. 5.1 Definition of Government Company A Government Company is defined in Section 2(45) of the Companies Act, 2013 as a Company in which not less than...............

and Means Advances (WMA)/ Overdrafts, and on 260 days m inimum balance was maintained by obtaining Normal Ways and Means Advan ces besides on 58 days Overdraft was taken in addition to obtaining Normal Ways and Means Advances. (Para 2.7.3) Chapter-III Budgetary Management: An amount of...............

Revenue Receipts (a) + (b) 22,557.34 52,495.48 (a) Tax Revenue 4,056.49 8,876.99 (i) Revenue from UT’s Own Taxes 4,056.49 8,876.99 Of which State Goods & Service Tax 2,115.75 4,839.35 Taxes on sales, trade, etc. 782.43 1,495.61 State Excise 587.67 1,347.42 Taxes on vehicles 246.08 488.38...............

Abbreviations used in the Report ACWP Automatic Coach Washing Plant ADRM Additional Divisional Railway Manager AEC act The Atomic Energy Act, 1962 AGM Additional General Manager ATN Action Taken Note Batteries Rules The Batteries (Management and...

(Para 4.1 - Page 29, Para 4.3 - Page 31 and Para 4. 4 - Page 32)  Provision of secured room with reference to Bio-Med ical waste Rules for storage of bio-medical waste was not made in 46 hospitals o ut of 72 selected for audit. Further, in the absence of requisite equipment for treating...............

to assess whether the waste generated at different activity centres was properl y assessed, managed and disposed off as per applicable Laws and Rules 5. The Audit Objective inter-alia covered the following: - 1. Assessment, management and disposal of waste genera ted at railway stations, catering...............

Simila rly, for treatment of effluents generated at railway stations and coaching depots, Railway Board, instructed 56 Zonal 56 letter no. 99/LMB/9/25 dated 22-12-1999 Management of waste water generated at railway stations, coaching depots, workshops and production units Chapter 4 Waste...............

of E-Wa ste generated in railway establishments as per applicable rules Indian Railways is one of the major producer of E-Waste on account of computerization of the related IT infrastructure at passenger reser vation centers, EDP centers, unreserved ticketing systems, offices as also exten...............

No. Item/Procedures Number of HCOs involved Number of cases Amount of overpayment 1. Covid related payment for excess room rent/ package rate viz. NABH rate to Non-NABH HCOs & payment for number of days more than the number of days patient was actually in hospital (Extra day) 12 84 22.40 2................

exces s rate, metal crown fitted on missing/extracted tooth, inadmissible covid room charge, medicines/lab charges included in package for a particular procedure as prescribed by CGHS. (Paragraph 3.2.5, Page No. 48)  As per the agreement executed with the HCOs, for servi ng employees (other...............

The Director CGHS is assisted by Additional Director (CGHS) HQ, Additional Dy. Director General CGHS (HQ) and Nodal officer Monitoring, Computerization and Training Cell (MCTC ). In Delhi, Additional Director (AD), Medical Store D epot, who functions under administrative control of AD CGHS...............

Chapter III: Reimbursement of Medical Claims The empanelled hospitals over-billed an amount of ₹ 571.03 crore in 15.37 lakh cases during 2016 to 2021 . The amount of overbilling had increased from ₹ 71.15 crore (10.83 per cent of total claim amount) in 2016- 17 to ₹ 152.06 crore (8.83...............