Audit Reports

Audit Report on Public Sector Undertakings for the yea r ended 31 March 2017 8 Performance of PSUs as per their latest finalis ed Accounts 1.1 3 The key financ ial ratios used to assess the performance of the 40 PSUs 26 that had finalis ed their accounts for the period 2014 -15 to 201 6-17 are......

This Report contains following three Chapters : Chapter -1: General information on functioning of State Public Sector Undertakings, Chapter -2: Performance Audit on Rajiv Gandhi Grameen Vidyutikaran Yojana (now subsumed in Deen Dayal Upadhyaya Gram Jyoti Yojana) , Audit on operation of Urban......

Unde rtakings f or the year ended 31 March 2017 132 Annexure -2.1.5 (Referred to in paragraph 2.1.29) Details of short deposit of the con tract performance guarantee (Amount in `) S. No. Name of DISCOMs Name of project Name of firms LOI/Tender no. & date Contract performance guarantee......

iii PREFACE This Report contains results of the Performance Audit on Rajiv Gandhi Grameen Vidyutikaran Yojana (now subsumed in Deen Dayal Upadhyaya Gram Jyoti Yojana) , Audit on Operation of Urban......

Pradesh 1.4 2 Investment in State PSUs 1.5 -1.8 2-5 Arrears in finalisation of accounts 1.9 -1.11 5-6 Placement of Separate Audit Reports 1.12 6-7 Performance of PSUs as per their latest finalised accounts 1.13 -1.16 8-9 Winding up of non -working PSUs 1.17 9 Accounts Comments 1.18 -1.19 9-10......

Report No. 23 of 2018 (Performance Audit) \f3 Chapter 3: E\b\borts o\b Income Tax Department to widen t he tax base in rea\f estate sector 3.1 In this cha\bter we try to ascertain......

Report \bo. 23 o\f 2018 (Per\formance Audit) 1 Chapter\b1:\bI\ftroductio\f\b 1.1 On the \basis \ff its use, real estate can \be segreg ated int\f three \br\fad categ\fries-i) Residential......

Report No. 23 of 2018 (Performance Audit) 43 Chapter 5: Assessment o\b impact o\b tax incentives pro vided to housing projects 5.1 In order to \bromote the housing sector and to encou......

Report \bo. 23 o\f 2018 (Per\formance Audit) 7 Chapter\b2:\bCo\fpleteness\bof\bthe\btax\bbase\bof\bassessees\b engaged\bin\b real\bestate\bsector\b 2.1\bIn thi\b chapt\fr, w\f focu\b on......

We conduc\bed performance audi\b on ‘Assessmen\b of as sessees in Real Es\ba\be Sec\bor’ wi\bh \bhe objec\bive \bo ascer\bain whe\bher (i) all \bhe developers/ builders/real es\ba\be a\fen\bs dealin\f in real es\ba\be sec\bor are in \bhe \bax ne\b and filin\f income \bax re\burns; (ii)......

Report No. 23 of 2018 (Performance Audit) vi Summary o\b Recommendations We recommend that
The CBDT, Ministry of Finance and Ministry of Corpo rate Affairs may ha\fe......

Report No. 23 of 2018 (Performance Audit) i Pre\bace This Re\bort for the year ended March 20\f8 has been \bre\bared for submission to the President under Article \f5\f of the......

Report No. 23 of 2018 (Performance Audit) 53 G\fossary Addl. CIT Additional Commissioner of Income Tax AIRs Annual Information Returns AO Assessing Officer AY Assessment Year CAP......

Report No. 23 of 2018 (Performance Audit) 5\f Appendix-I (Re\ber paragraph 1.6) Se\fection o\b cases State Charges Number o\b cases CsIT AO Se\fected Produced Not produced Andhra......

Table o\b Content\f Contents P\bges Preface i E\becuti\fe Summary iii-v Summary of Recommendations vi-viii Cha\bter \f: Introduction \f-6 Cha\bter 2: Com\bleteness of the tax base of assessees engaged in real estate sector 7-\f2 Cha\bter 3: Efforts...

Chapter : II – Performance Audit 9 CHAPTER-II PERFORMANCE AUDIT FORESTS AND WILDLIFE DEPARTMENT 2. Implementation of the Wildlife (Protection) Act, 1972 in the......

This Report of the Comptroller and Audi tor General of India (C&AG) relates to matters arising from performance audit of selected programmes and activities and compliance audit of Government departments and autonomous bodies under the Economic Sector. Compliance audit refers to the examination......

Audit Report (Economic Sector) for the year ended 31 March 2017 76 4.4 Incorrect pledging of pending bill as security deposit and performance security deposit . Executive Engineer enabled a contractor to execute works of more than ₹4.56 crore without remitting security deposit and performance......

1.4 3 Planning and conduct of Audit 1.5 3 Significant audit observations 1.6 3 Lack of responsiveness of Government to Audit 1.7 7 CHAPTER – II PERFORMANCE AUDIT FORESTS AND WILDLIFE DEPARTMENT Implementation of the Wildlife (Protection) Act, 1972 in the State 2 9 CHAPTER – III COMPLIANCE......

The Report contains significant results of the performance audit and compliance audits of the Departments of Government of Kerala under the Economic Services including Departme nts of Forests and Wildlife, Water Resources and Public Works. The instances mentioned in this Report are those, which......

of \fnion Taxes and Duties and Grants- in-aid from GoI are determined on t\be basis of recommendations of t\be Finance Comm ission and t\be State’s performance in mobilisation of resources is assesse d in terms of its own resources comprising Tax and Non-tax sources. T\boug\b t\be Tax and......

vii Executive Summary Background This Report on the Finances of the Government of Tri pura is being brought out with a view to assess the financial performance of the State during the year 2016-17. The aim of this Report is to provide the State Governme nt with timely inputs based on actual data......

4. The Report containing the findings of performance audit and compliance audit in various departments, audit of Statutory Corporation s, Boards, Government Companies and Revenue Receipts are presented......

Rush of Expenditure 2.11 105 Statement showing names of bodies and authorities, the accounts of which had not been received 3.1 106 Statement showing performance of Autonomous Bodies 3.2......

Three draft paragraphs and two draft Performance Au dit Reports of “Systems and Procedures in force in the Taxes and Excise Organis ation regarding Excise Duty” and “Border Area Development Programme (BADP)” were sen t to the Principal Secretaries/Secretaries of the respective departmen......

(a) Public Accounts Committee As of September 2017, 17 departments did not submit explanatory notes on 52 paragraphs and 20 performance audits included in th e Audit Reports from the years 2001-02 to 2015-16. The position of suo motu replies on paragraphs/performance audits awaiting......

This Chapter contains one Performance Audit on “Implementation of Right of Ch ildren to Free and Compulsory Education (RTE) Act, 2009” relating to Education (S chool) Department. Chapter I: Social Sector Audit Report for the year 2016-17, Government of Tripura 3 EDUCATION (SCHOOL) DEPARTMENT......

917.31 -118.09 -12.87 6721 Appendices Audit Report for the year 2016-17, Government of Tripura 173 Appendix-3.2.1 List of field units selection for Performance Audit on Tripura State Electricity Corporation Limited f or the period from 2012-13 to 2016-17 (Reference: Paragraph 3.2.4) Segment......

Chapter V deals with Follow up of Audit observations. This Report contains 22 Audit paragraphs including nine general paragraphs, four Performance Audits, Follow-up Audit of Forest Depar tment and eight Compliance Audit Paragraphs. According to the existing arrange ments, copies of the......

Undertakings) Functioning of State Public Sector Undertakings 3.1 37 POWER DEPARTMENT(Tripura State Electricity Corporation Limited) Operational performance of Tripura State Electricit y Corporation Limited 3.2 53 INDUSTRIES AND COMMERCE DEPARTMENT Undue favour 3.3 86 CHAPTER IV: REVENUE......

of children to Free and Compulsory Education (RTE) Act, 2009 SSA Sarva Shiksha Abhiyan TTAADC Tripura Tribal Area Autonomous District Council PA Performance Audit SPD State Project Director SCERT State Council of Educational Research and Tra ining BRC Block Resource Coordinator URC Urban......

CHAPTER-III COMPLIANCE AUDIT 3.1 e-Procurement system in Chhattisgarh 3.2 Follow-up audit of the Performance Audit on development of roads under Central Road Fund and Minimum Needs Programme 3.3 Audit paragraphs Chapter III: Compliance Audit 59......

CHAPTER -I INTRODUCTION 1 CHAPTER - I INTRODUCTION 1.1 About this Report This report contains the results of Performance and Compliance Audits of various Departments under General, Social and Econo mic Sectors of the Government of Chhattisgarh conducted......

Chapter II deals with the findings of two Performance Audits (PA) on (i) National Rural Health Mission (NRHM); and (ii) implementation of National Food Security Mission (NFSM). Chapter III presents Compliance Audits on (i) e-Procurement system in Chhattisgarh; (ii) Foll ow-up Audit of the PA......

This Report contains results of the Performance Aud it (PA) on (i) National Rural Health Mission (NRHM) and (ii) implementation of National Food Security Mission (NFSM) and Compliance Audit on (i) e-Procurement system in Chhattisgarh; and (ii) Follow-up audit of the PA on development of roads......

iii Overview vii CHAPTER-I INTRODUCTION About this Report 1.1 1 Auditee Profile 1.2 1 Audit Coverage 1.3 2 Response of the Government to Audit 1.4 2 Performance and Compliance Audits 1.5 4 Action taken on earlier Audit Reports 1.6 4 Recoveries at the instance of Audit 1.7 5 CHAPTER-II PERFORMANCE......

and the concerned administrative departments should ensure that budgetary support is not extended to such PSUs whose accounts are not current. Performance of PSUs as per their latest finalised accounts 1.10 The key financial ratios used to assess the performance of the 18 PSUs 16 that......

This Report contains the following chapters: Chapter-1: General information on functioning of State Public Sector Undertakings (PSUs), Chapter-2: Performance Audit on finalisation of rate contracts and procurement of materials by Chhattisgarh Rajya Beej Evam Krishi Vikas Nigam Limited, and......

Preface This Report contains results of the Performance Audit on finalisat ion of rate contracts and procurement of materials by Chhattisgarh Rajya B eej Evam Krishi Vikas Nigam Limited......

Reference to Paragraph(s) Page(s) Preface iii-iv Overview v-xii Chapter – 1 Functioning of State Public Sector Undertakings 1 1-11 Chapter – 2 Performance Audit relating to Government Companies Finalisation of rate contracts and procurement of materials by Chhattisgarh Rajya Beej Evam......

The Stand Alone Report for the year ended 31 March 2011 featuring the Performance Audit on "Assessment, levy and collection of revenue from major and minor minerals" highlight ed irregularities in management of leases, unauthorised excavation, non/short assessment and realisation of royalty,......

Commissioners (ACs), 72 Commercial Tax Officers (CTOs), 121 Assistant Commercial Tax Officers (ACTOs) and 174 Inspectors of Commercial Tax (CTIs) in performance of such fun ctions as may be assigned to them under the CGVAT Act. Against the above sanctioned posts, eight DCs, 25 ACs, 50 CTOs, 47......

and Regulation MoU Memorandum of Understanding MRD Mineral Resources Department MT Metric Tonne NMET National Mineral Exploration Trust PA Performance Audit PAC Public Accounts Committee PCCF Principal Chief Conservator of Forest RF Registration Fees RO Range Officer ROM Run of Mine RRC......