Audit Reports

206.59 1267.32 912.26(71.98 percent) 2009-10 1037.27 272.72 1309.99 1009.01 (77.02 per cent) 2010-11 1060.60 307.76 1368.36 962.92 (70.88 per cent) 2011-12 1123.98 348.74 1472.72 1031.19 (70.02 per cent) 2012-13 1303.99 351.43 1655.42 1001.82 (60.51 percent) Analysis of arrears indicated that:...........................

Rajasthan Jaipur Udaipur (i) Ashok Nagar, (i) Jaipur Udaipur (ii) Bhiwadi (ii) Chittorgarh (iii) Malviya Nagar, Jaipur (iv) Bapunagar, Jaipur 21. Tamilnadu Chennai (i) Coimbarore (i) Ondipudur Chennai Chennai (ii) Madurai (ii) Gobinchettypalayam (iii) Thirunelveli (iii) Minjur (iv) Salem (iv)...........................

Report No. 30 of 2014 Chapter - 3: Coverage of the Scheme One of the objectives of the performance audit was to examine effectiveness of mechanism for coverage of new establishments. For this, Audit examined the process for inclusion of new areas/...

Report No. 30 of 2014 \ Chapter - 4: Implementation of the ESIS One of the objectives of performance audit was to examine whether the ESIC extended adequate medical, sickness, maternity, disablement, dependents and other cash benefits to the insured ...

after delay of eight months. Moreover, even after the lapse of more than three years from the scheduled date of completion, all the modules of the Project had not yet been completed. The submission and approval of Software Requirement Specification (SRS) was expected to be done within...........................

(applicable from A.Y. 2011-12) 72A(1) In case of an amalgamation of a company with another company, then, notwithstanding anything contained in any other provision of this Act, and subject to fulfillment of condition laid down in subsection 2 of Section 72A of the Income Tax Act, the accumulated...........................

Report No. 20 of 2014 (Performance Audit) Chapter IV: Allowance of Amortisation 4.1 Introduction Sections 35D, 35DD and 35DDA of the Act provides for amortisation on preliminary expenses, expenditure in case of amalgamation or demerger and...

Report No. 20 of 2014 (Performance Audit) Chapter V: Internal Control Mechanism 5.1 Introduction Internal control is necessary to improve policy formulation and implementation. An effective system of internal controls serves as a means to obtain...

Under the EPF Scheme, 187 classes of industries and establishments were covered (March 2012). During 2006-07 to 2011-12, EPF Scheme was extended to industries and establishments dealing with computers, companies offering life insurance, private airports, electronic media, lodging houses,...........................

2288.47 18996.37 2008-09 18996.37 17207.64 5307.51 30896.50 2009-10 30896.50 24024.84 5680.79 49240.55 2010-11 49240.55 98287.71 31281.00 116247.26 2011-12 116247.26 190172.20 11608.81 294810.65 Further, number of inoperative accounts increased from 25,12,793 in 2006-07 to 73,00,262 in 2011-12............................

Report No. 32 of 2013 Annex Referred to in Para 1.6 Details of Regional Offices (ROs) and Sub-regional Offices (SROs) selected for audit Total Total Number of Number of Name of Name of Sub¬ SI. Number Sub State Number of of Sub- Regional Regional...

Report No. 7 of 2014 (Performance Audit) Chapter II: Systemic issues of the Firms and their Partners 2.1 Introduction Partnership is the relationship between persons who have agreed to share the profits of a business carried on by all or any of...

* 11 Himachal Pradesh High Court in the case erf M/s. Durga Pass Devki Nandan vs. ITO (ITA No. 4 of 2005 dated 11 March 2011). “ 1,00,000 on the first and next slab for a firm carrying on a profession referred to in section 44AA. 21 Report No. 7 of 2014 (Performance Audit) Audit noticed that...........................

Report No. 7 of 2014 (Performance Audit) Chapter V: Internal Control 5.1 Introduction Internal control is necessary to improve policy formulation and implementation. An effective system of internal controls serves as a means to obtain reasonable...

(universities,State proposals received officers Archeology Department etc.) 2007-08 141 22 85 2008-09 142 21 93 2009-10 159 40 92 2010-11 149 23 88 2011-12 137 24 100 728 130 458 We found that the ASI did not have information regarding initiation/completion of the 458 excavation works proposed...........................

The Circle office had also reportedly incurred expenditure on the maintenance of the monument during 2011-12. Recommendation 2.2: The ASI should make a provision for inspection of each protected monument by an officer of suitable level periodically. The ASI should Chapter - II: Identification...........................

The DG, ASI accorded (July 2006) sanction for reconstruction of the mandapa with an estimate of ' 3.48 crore. The foundation work scheduled for completion by July Chapter - IV : Preservation and 2006, was actually completed in August 2009. Subsequently the work was executed Conservation...........................

FCI paid total demurrage of on account of demurrage/ wharfage 16/2006 51.57 crore, despite paying during the period 2006-07 to 2011-12 (Civil) overtime allowance (OTA) and with an average of 59.52 crorc per incentive of 70.81 crore and year. Payment of demurrage charges 599.91 crore...........................

The production, mandi arrival and procurement of food grains (wheat and rice) during 2006-07 to 2011-12 are given below: Table 1.1 Production, mandi arrival and procurement of wheat in lakh metric tonne (LMT) Crop Production Mandi Procurement Percent of year arrival FCI State Government Total...........................

Report No. 20 of 2013 (Performance Audit) Chapter 5: Inconsistencies in the Income Tax Act, 1961 5.1 Act does not specifically allow deficit of earlier years, depreciation and repayment of loan in case of exempt entities. In the absence of any...

Report No. 20 of 2013 (Performance Audit) Chapter 6: Utilization of Resources 6.1 ITD has introduced several measures and tools to exercise necessary checks/controls in the areas of tax administration. We observed deficiencies in effective...

AO issued statutory notice under section 143(2) on 26 August 2011. AO dropped the proceedings on 28 December 2012 despite CIT’s order dated 23 December 2012 for examining the case for issue of notice under section 148, considering that the assessee was not eligible to file the revised return as...........................

There are 17 CIB offices in ITD. With effect from August 20112, CIB has been placed under newly created Directorate of Income Tax (Intelligence & Criminal Investigation) headed by DGIT-I&CI. 1.3 ITD Systems has CIB module for sorting, collating, managing, organizing and analyzing information...........................

Chhattisgarh: Employment was not provided to 373 households in test checked GPs during 2009-10 to 2011-12. Report No. 6 of 2013 Gujarat: Online entries of employment demand were made by entering any date within 15 days before commencement of work. This was purportedly done to avoid...........................

Chapter 3 Planning The obligation to provide employment within 15 days of receipt of application necessitates advance planning. The basic aim of the planning process is to ensure that the district is prepared well in advance to offer productive...

(Balaghat, Dhar, Khargone, Satna, Sehore and Vidisha) during 2010-11 and T 11.70 crore in three districts (Balaghat, Satna and Vidisha) during 2011-12. The violation of the prescribed wage-material was due to the execution of material intensive works like cement concrete roads, construction...........................

13.2 The questionnaire The survey questionnaire, apart from capturing basic information about the beneficiary (age, education level, caste group, etc.) and the household (main occupation, annual income, number of adult members, type of dwelling unit and kinds of household assets), sought to...........................

Chapter Maintenance of Records 10.1 Introduction Para 9.1.1 of the Operational Guidelines stipulates proper maintenance of records as one of the critical success factors in implementation of MGNREGS. Information on critical inputs, processes,...

An amount of 1156.10 crore had been paid to these individuals during 2008-09 to 2011-12 before these were tagged for deletion. There were delays in tagging the individuals for deletion after their identification. During this period of delay, 5,622 individuals had been employed and X...........................

2. The SEGCs of Karnataka and Maharashtra prepared annual reports for the years 2006-07 to 2011-12 and 2008-09 to 2009-10 respectively. These reports were not laid before the respective State Legislatures. In its reply, the Ministry stated that an advisory on effective functioning of SEGC...........................

The per rural household employment, declined from 54 days in 2009-10 to 43 days in 2011-12. There was also a substantial decline in the proportion of works completed in 2011-12. It was also seen that Bihar, Maharashtra and Uttar Pradesh, which together account for 46 per cent of the rural poor,...........................

Employment Guarantee Scheme Chapter 1 - Mahatma Gandhi National Rural Employment Guarantee Scheme - An Overview The chart below shows the share of Scheduled Castes (SCs), Scheduled Tribes (STs) and women in the employment provided under the Scheme. As per the data, women were fairly represented...........................

Jharkhand In six Backward Region Grant Fund districts, against the target of construction of 380 and 540 for 2010-11 and 2011-12 respectively, only 98 Bharat Nirman Rajiv Gandhi Sewa Kendras were completed as of March 2012 under the convergence option of MGN REGS. The Ministry statedthatas...........................

Jharkhand In six Backward Region Grant Fund districts, against the target of construction of 380 and 540 for 2010-11 and 2011-12 respectively, only 98 Bharat Nirman Rajiv Gandhi Sewa Kendras were completed as of March 2012 under the convergence option of MGN REGS. The Ministry statedthatas...........................

the issue of the shortage of technical personnel in the blocks and gram panchayats, the states were permitted to deploy two engineers per 6,000 population of rural households. In the North-Eastern states and hilly states like Jammu & Kashmir, Performance Audit of 27 Mahatma Gandhi National...........................