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Page 9 of 123, showing 10 records out of 1,225 total

21 December 2021
Financial
Report No. 13 of 2021 - Union Government, (Railways) Railways Finances

Due to merger of Railway Budget with the Union Budget, the summary and comments on the Appropriation Accounts of IR are now included in the Report of the Comptroller and Auditor General of India on Union Government –Accounts of the Union Government (Financial Audit). The Chapter 1 of this............

Sector:
Finance
Chapter 2: Financial Performance of Railway Public Sector Undertakings
(PDF 0.2 MB)

Chapter 2 Financial Performance of Railway Public Sector Undertakings Page 27 Report No. 13 of 2021 &KDSWHU )LQDQFLDO 3HUIRUPDQFH RI 5DLOZD\ 3XEOLF 6HFWRU 8QGHUWDNLQJV  ,QWURGXFWLRQ 7KLV &KDSWHU SUHVHQWV WKH ?QDQFLDO SHUIRUPDQFH RI ...

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21 December 2021
Compliance
Report No.18 of 2021 - Compliance Audit on Union Government Department of Revenue (Customs)for the year ended March 2020

Niryat Form AO Assessing Officer APRs Annual Performance Reports ATN Action Taken Note AV Assessable Value BCD Basic Customs Duty BE Bill of Entry BE Budget Estimates BG Bank Guarantee BRC Bank Realization Certificate CBDT Central Board of Direct Taxes CBIC Central Board of Indirect Taxes and............

Sector:
Taxes and Duties
Chapter 3: Non-compliance to provisions of Customs Act, Customs Tariff Act and Tariff notifications
(PDF 0.98 MB)

Report No.18 of 2021- Union Government (Indirect Taxes-Customs) 23 Report No.18 of 2021- Union Government (Indirect Taxes-Customs) 23 CHAPTER III 3.1 Goods imported in a vessel/aircraft into India attract Customs Duty and unless these are not meant...

Annexure
(PDF 1.15 MB)

Annexure Report No.18 of 2021- Union Government (Indirect Taxes-Customs) 65 Report No.18 of 2021- Union Government (Indirect Taxes-Customs) 65 ANNEXURE: 1 Fact Sheet on Special Economic Zones As on 1 April 2020 (Refer paragraph 1.9) Number of Formal ...

Chapter 4: Non-compliance to provisions of various Export Promotion Schemes of Foreign Trade Policy
(PDF 0.98 MB)

Report No.18 of 2021- Union Government (Indirect Taxes-Customs) 53 Report No.18 of 2021- Union Government (Indirect Taxes-Customs) 53 CHAPTER IV 4.1 Introduction The Foreign Trade Policy (FTP) provides a framework for increasing exports of goods and ...

Glossary of terms and abbreviations
(PDF 0.44 MB)

Niryat Form AO Assessing Officer APRs Annual Performance Reports ATN Action Taken Note AV Assessable Value BCD Basic Customs Duty BE Bill of Entry BE Budget Estimates BG Bank Guarantee BRC Bank Realization Certificate CBDT Central Board of Direct Taxes CBIC Central Board of Indirect Taxes and............

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21 December 2021
Compliance
Report No. 16 of 2021 - Union Government (Economic & Service Ministries - Civil) Compliance Audit Observations for the year ended March 2020

Preface iii Executive Summary v Chapter I INTRODUCTION 1.1 About this Report 1 1.2 Authority for Audit 1 1.3 Planning and conduct of audit 2 1.4 Budget and Expenditure 2 1.5 Utilisation Certificates 4 1.6 Delay in submission of accounts by Central Autonomous Bodies (CAB) 5 1.7 Delay in............

Sector:
General Sector Ministries and Constitutional Bodies
Chapter 4: Ministry of Housing and Urban Affairs
(PDF 0.18 MB)

of water charges, it was reiterated that fixation of water charges recoverable from the allottees is decided by DoE in consultation with CPWD. Latest recommendations on revision of water charges, based on the principle of no loss no gain, were sent on 29 June 2021 to DoE. DoE was informed............

Chapter 6: Ministry of Ports, Shipping and Waterways
(PDF 0.16 MB)

Report No. 16 of 2021 6\b CHAPTER VI: MINISTRY OF PORTS, SHIPPING AND WATERWAYS Syama Prasad Mookerjee Port 6.1 Undue benefit to a private party by levying lower rate of compensation charges S yama Prasad Mookerjee Port, Kolkata suffered a loss of...

Excutive Summary
(PDF 0.14 MB)

Report No. 16 of 2021 v I Introduction 1. This Report includes important Audit findings noticed as a result of test check of accounts and records of Economic and Service Ministries/ Departments and their Central Autonomous Bodies conducted by the...

Chapter 1: Introduction
(PDF 0.18 MB)

1.4 Budget and Expenditure The comparative position of budget and expenditure 6 during reporting period 2019-20 and the preceding year in respect of Economic and Service Ministries/ Departments (wherever applicable) is given in Table 1.1 below: \ \ \ 4 Where the audit of the accounts of any............

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21 December 2021
Compliance
Report No. 14 of 2021 - Union Government (Commercial) (Compliance Audit Observations) for the year ended 31 March, 2020

MBA Basin, Kolkata initiated (August 2018) proposal for deployment of Type-III rig (BI-2000-1) with effect from May 2019 in the budget estimate of MBA Basin for the year 2019-20. The competent authority approved (October 2018) deployment of Type-III rig from Agartala to Kolkata and the rig was............

Sector:
General Sector Ministries and Constitutional Bodies
Chapter 9: Ministry of Civil Aviation
(PDF 0.18 MB)

INFRASTRUCTURE CLUSTER Report No. 14 of 2021 93 CHAPTER IX: MINISTRY OF CIVIL AVIATION Airports Authority of India 9.1 Loss of revenue due to inadequate assessment of electricity load Inadequate assessment and delay in arrangement of re quired...

Index
(PDF 0.12 MB)

i CHAPTER/ PARAGRAPH SUBJECT CPSE PAGE NO. PREFACE vii EXECUTIVE SUMMARY ix ENERGY CLUSTER Chapter I MINISTRY OF COAL 1.1 Avoidable payment towards hangar rent due to retention of inoperative helicopter and aircraft for over eight years Coal India...

Chapter 2: Ministry of Petroleum and Natural Gas
(PDF 0.27 MB)

MBA Basin, Kolkata initiated (August 2018) proposal for deployment of Type-III rig (BI-2000-1) with effect from May 2019 in the budget estimate of MBA Basin for the year 2019-20. The competent authority approved (October 2018) deployment of Type-III rig from Agartala to Kolkata and the rig was............

Chapter 11: Recoveries and Corrections/ Rectifications by CPSES the Instance of Audit
(PDF 0.11 MB)

Report No. 14 of 2021 107 CHAPTER XI: RECOVERIES AND CORRECTIONS/ RECTIFICATIONS BY CPSEs AT THE INSTANCE OF AUDIT Airports Authority of India, Air India Limited, Cent ral Mine Planning and Design Institute Limited, Damodar Valley Corporation,...

Annexures
(PDF 0.17 MB)

ANNEXURES Report No. 14 of 2021 111 Annexure-I (Referred to in Para 2.4) Statement showing standard hours for overhauling and actual running hours of Power Turbines and Compressors of Process Gas Compressors (PGCs) Sr. No. PGC Sub-equipment Standard ...

Executive Summary
(PDF 0.16 MB)

Report No. 14 of 2021 ix I Introduction 1. This Report includes important audit findings noticed as a result of test check of accounts and records of Central Government Companies and Corporations conducted by the officers of the Comptroller and...

Chapter 1: Ministry of Coal
(PDF 0.36 MB)

Audit Committee of CIL also recommended (April 2016) that the aircraft and the helicopter needed to be disposed of latest by July 2016. Audit observed that notwithstanding the views of Functional Directors and Audit Committee, several committees were constituted time and again, to explore............

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21 December 2021
Compliance
Report No. 12 of 2021-Union Government (Commercial) General Purpose Financial Reports of Central Public Sector Enterprises (Compliance Audit)

Overview The General Purpose Financial Report presents an overall picture of the financial performance of the Central Public Sector Enterprises (CPSEs) which are under the audit jurisdiction of the Comptroller and Auditor General of India (CAG). 697 ...

Sector:
Finance
Annexures
(PDF 2.2 MB)

A nnexur es Report No. 12 of 2021 125 List of Government companies/ Government controlled other companies which came under/ went out from the purview of CAG Audit during 2019 -20 Government c ompanies came under purview of CAG Audit Sl. No. CPSE 1...

Chapter 4: Corporate Social Responsibility
(PDF 0.37 MB)

PFC Consulting Limited allocated a budget of `1.17 crore but did not incur any amount due to COVID -19 pandemic. 27.79 32.89 39.32 (i) He althc are (ii) Education ( ii i) Othe rs Report No. 12 of 2021 108 4.5.3.4 Local areas Section 135(5) of the Act provides that the CPSE shall give preference............

Chapter 2: Oversight role of CAG
(PDF 0.32 MB)

Report No. 12 of 2021 39 Oversight Role of CAG CHAPTER II 2.1 Audit of Public Sector Enterprises Comptroller & Auditor General of India (CAG) appoints the statutory auditors of a Government company and Government c ontrolled other company under...

Chapter 1: Summary of financial performance of Central Public Sector Enterprises
(PDF 0.55 MB)

Report No. 12 of 2021 1 Summary of Financial Performance of Central Public Sector Enterprises CHAPTER I 1.1 Introduction This Report presents the summary of financial performance of Government companies, Statutory Corporations and Government...

Chapter 3: Disinvestment Process
(PDF 0.24 MB)

3.5 Target and achievement for disinvestment of CPSEs for the last five years Budget Estimates (BE) for the receipts through disinvestments in a financial year are fixed by the Department of Economic Affairs (DEA). During the c ourse of budget discussions, DIPAM provides inputs on possible............

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21 December 2021
Compliance
Report No. 8 of 2021 - Union Government, Department of Revenue – Direct Taxes

Direct\bTaxes\b-\bTrends\band\bcomposition\b 4-7\b v. Trend\bof\brefunds\b 7-8\b vi. Tax\bAdministration\bProcess\b 8-10\b vii. Budgeting\bof\bDirect\bTaxation\b 11\b viii. Revenue\bimpact\bof\btax\bincentives\b 11-12\b ix. Tax\bdebt\b–\bUncollected\bdemand\b\b 13\b x.............

Sector:
Taxes and Duties
Abbreviations
(PDF 0.07 MB)

Report No. 8 of 2021 (Direct Taxes) 73 Abbreviations ACIT Assistant Commissioner of Income Tax Act The Income Tax Act, 1961 AI Assessed Income AIR Annual Information Return ALP Arm’s Length Price AO Assessing Officer AOP Association of Person AST...

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17 December 2021
Performance
Uttar Pradesh
Performance Audit Report on “Land Acquisition and Allotment of Properties in NOIDA” in Uttar Pradesh (Report No. 6 of 2021)

Accepted 23 The Government should ensure that instances of public expenditure beyond the Authority’s mandate are routed through the State Budget . Infrastructure and Industrial Development Department stated that the views of the Finance Department, GoUP are being sought. 24 The............

Sector:
Industry and Commerce
Chapter 5.3: Allotment of Farm House Plots
(PDF 4.74 MB)

CHAPTER – V (5.3) Allotment of Farm House Plots CHAPTER -V Allotment of Properties 5.3 Allotment of Institutional Properties Allotment of Farm House Plots Introduction 5.3.1 2 The Government of Uttar Pradesh (GoUP ) notified (2 January 1992) NOIDA ...

Chapter-II : Planning
(PDF 0.84 MB)

2 NCR’s constituent area includes Gautam Budh Nagar (NOIDA). 3 SRP encompasses the five districts of Uttar Pradesh while MP is specific for NOIDA . Performance Audit Report on “Land Acquisition and Allotment of Properties in N OIDA” 10 participating States within the overall framework of............

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17 December 2021
Financial
Uttar Pradesh
Report No. 4 of 2021 - State Finances Audit Report for the year ended 31 March 2020 - Government of Uttar Pradesh

of the State 1.1 1 Basis and Approach to State Finances Audit Report 1.2 3 Report Structure 1.3 4 Overview of Government Acco unt s Structure and Budgetary Processes 1.4 5 Fiscal Balance: Achievement of deficit and total debt targets 1.5 1 0 Deficits and Total Debt after e xamination in audit............

Sector:
Finance
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15 December 2021
Compliance Financial
Himachal Pradesh
Government of Himachal Pradesh Report No. 5 of the year 2021 : Report of the Comptroller and Auditor General of India on Revenue Sector for the year ended 31 March 2020

AD Additional demand ALR Arrears of Land Revenue ATN Action taken notes BBMB Bhakra Beas Management Board BBN Baddi, Barotiwala and Nalagarh BEs Budget Estimates CL Country Liquor CS Country Spirit CST Central Sales Tax CSTE Commissioner of State Taxes and Excise CZ Central Zone DC Deputy............

Sector:
Taxes and Duties
CHAPTER-II: TAXES/VAT ON SALES AND TRADE
(PDF 0.13 MB)

Chapter-II Taxes/VAT on Sales and Trade 15 | P a g \b CHAPTER-II TAXES/VAT ON SALES AND TRADE 2.1 Tax administration The Principal Secretary (Excise and Taxation) administers State GST and Excise at the Government level. The Commissioner of State...

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15 December 2021
Financial
Himachal Pradesh
Government of Himachal Pradesh Report No. 4 of the year 2021 General Purpose Financial Report of State Public Sector Enterprises : Report of the Comptroller and Auditor General of India for the year ended 31 March 2020

Special financial support – GoHP provides budgetary support by way of grants and subsidies to the SPSEs as and when requi red. Guarantees – GoHP also guarantees the repayment of loans with interest availed by the SPSEs from Financial Institutions. The names of all............

Sector:
Industry and Commerce |
Power & Energy |
Transport & Infrastructure
Chapter VI : Impact of Implementation of Indian Accounting Standards (Under Phase I and II) in State Public Sector Enterprises
(PDF 0.15 MB)

CHAPTER-VI IMPACT OF IMPLEMENTATION OF INDIAN ACCOUNTING STANDARDS (Under Phase-I and II) IN STATE PUBLIC SECTOR ENTERPRISES 75 Chapter-VI Impact of Implementation of Indian Accounting Standards (Under Phase I and II) in State Public Sector...

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