Audit Reports

The Comptroller and Auditor General (C&AG) performs audits in terms of the Auditing Standards approved by him. These standards prescribe the norms which the auditors are expected to follow in conduct of audit and require reporting on individual cases of non-compliance and abuse, as well as......

Territory Administration, and Ministry of Agriculture and Fisheries and Ministry of Commerce to follow financial rules Rules 26 and 52 to 56 of the General Financial Rules delineate the manner in which Central Government Ministries and Departments are required to control expenditure against the......

The audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of In dia.......

v PPRR EEFFAA CC EE This Report of the Comptroller and Auditor General of India for the year ended 31 March 2016 has been prepared for submission to the Governor of Haryana under Article 151 of the Constitution......

Items not classified in the above schedules are taxable at the general rate of tax of 12.5 per cent with effect from 1 July 2005. Further, s urcharge at the rate of five per cent of the tax was also leviable w.e.f. 02 April 2010. In addition, in case of default of payment of tax, interest was......

Chandigarh (Mahua Pal) The Principal Accountant General (Audit), Haryana Countersigned New Delhi (Shashi Kant Sharma) The Comptroller and Auditor General of......

Government of India HLL Rules Haryana Liquor License Rules, 1970 HVAT Act HMVs Haryana Value Added Tax Act, 2003 Heavy Motor Vehicles IGR Inspector General of Registration IMFL Indian Made Foreign Liquor IOCL Indian Oil Corporation Limited IR Act Registration Act, 1908 IRs Inspection Reports IS......

TTAA BBLLEE OO FF CC OO NN TTEENN TTSS Reference to Paragraph Page Preface v Overview vii -xi CHAPTER -I GENERAL Trend of revenue receipts 1.1 1 Analysis of arrears of revenue 1.2 5 Arrears in assessment s 1.3 6 Evasion of tax detected by the Department......

with revenue implications of ` 721.81 crore. 1. Chapter -I General The total revenue receipts of the State Government for the year 201 5-16 were ` 47,556.55 crore as compared to ` 40,798.66 crore during the year 201 4-15. Out of this, 75 per cent was raise d through tax revenue ( ` 30,929.09......

The overall control and superintendence over levy and collection of SD and RF vests with the Inspector General of Registration (IGR), Haryana. The IGR is assisted by Deputy Commissioners (DCs), Tehsildars and Naib T ehsildars act ing as Registrars, Sub Registrars (SRs) and Joint Sub......

15 12 Haryana State Lotteries 2 13 Co -operative 20 14 Forest 11 15 Home 16 16 Urban Development 2 17 Medical and Health 4 18 Industries 5 19 General 1 20 To wn and Country Planning 3 Total......

09 General Services 16,764.73 18,585.59 127.74 18,713.33 Non -tax revenue 4,613.12 4,752.48 Social Services 19,120.55 10,172.68 11,366.18 21,538. 86 Share of Union Taxes/ Duties 3,548.09 5,496.22 Economic Services 13,088.00 11,623.48 7,066.88 18,690.36 Grants from Government of India 5,002.88......

After verification, these should be forwarded to the Accountant General (A&E) within a reasonable time, unless a specific time limit is fixed by the sanctioning authority. However, of the 9,024 UCs due for submission in respect of grants and loans aggregating ` 14,062 .92 crore, 1,313 UCs for......

2.1.2 Audit of a ppropriations by the Comptroller and Auditor General of India seeks to ascertain whether the expenditure actually incurred under various grants is within the authorisation given under the Appropriation Acts and that the expenditure required to be charged u nder the......

All expenditure relating to Revenue Account, Capital Outlay and Loans and Ad vances is categorised into Social Services, Economic Services and General Services. Broadly, the Social and Economic Services Audit Report on State Finances for the year ended 31 March 20 16 128 constitute......

during the month of March 2016 indicating rush of expenditure at the end of the financial year which was contrary to the provisions of Rule 56 of the General Financial Rules. The plan expenditure during 2015 -16 was only ` 25,185 crore ( 58.52 per cent ) aga inst the assessed amo unt of ` 42,743......

The status of these internal control mechanisms in CSD is as under: 5.1 Accounting & Internal Audit The Controller General of Defence Accounts (CGDA) is the Principal Accounting Officer and Controller of Defence Accounts (CDA) CSD is responsible for undertaking die accounting and internal audit......

4.3 Outstanding Sundry Creditors and Debtors 4.3.1 Incorrect accounting of Sundry Creditors As per the generally accepted accounting standards, the liabilities for the goods received are to be accounted for in the same year so as to match revenues with expenses. However, we observed that only......

2. Key Findings Introduction of items CSD items are introduced generally at the request of Suppliers. However, CSD failed to show whether the needs and choice of the consumer requirement was ascertained before introducing the items. Imported items were introduced without conducting market......

The Management of the CSD is vested with the Board of Administration (BoA) with the General Manager (GM) as Chairman and representatives from the Ministry of Defence (Finance), Army Fleadquarters (Quarter Master General (QMG) Branch), Air Force and Navy as members. The GM is responsible for......

3.3.2 Consumption of GS items without confirmatory Test Reports As per the policy of 2001, testing of general stores will be arranged and monitored by CSD (HO) to ensure that all items are tested at least once in two years. Ministry had informed PAC that the test centres as well as CFLs......

New Delhi (PARAG PRAKASH) Dated: 26 December 2016 Director General of Audit, Defence Services Countersigned New Delhi (SHASHI KANT SHARMA) Dated: 26 December 2016 Comptroller & Auditor General of India 56......

in lakh)Amount transferred (` in lakh)% of transferTransferred to Formation HQ 1 20 Wing Air Force 55.98 29.24 52.23 IAFCWF, Command CWF and Canteen General Fund 2 7 AF Hospital 307.74 195.08 63.39 3 AF Chakeri Kanpur 320.46 162.40 50.68 4 AF Canteen Race course804.91 338.87 42.10 IAF CWE, MC CWF......

The audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of India and the report has been prepared for submission to the President under Article 151 of the Constitution of......

36 OF 2016 (DEFENCE SERVICES-ARMY) 42 List of Abbreviation ARV Armoured Recovery Vehicle ABW Army Base Workshop ADG (Proc) Additional Director General (Procurement) ADG (EM) Additional Director General (Equipment Management) AFV Armoured Fighting Vehicle AHQ Army Head Quarters AHSP Authority......

1.1 Organizational Structure Master General of Ordnance (MGO) functioning under Chief of Army Staff is responsible for ensuring high state availability of weapons, ammunition, equipment, vehicles and stores to the Indian Army during war and peace. MGO is assisted by Director General of......

New Delhi (PARAG PRAKASH) Dated: 26 December 2016 Director General of Audit, Defence Services Countersigned New Delhi (SHASHI KANT SHARMA) Dated: 26 December 2016 Comptroller & Auditor General of......

The audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of India and the report has been prepared for submission to the President under Article 151 of the Constitution of......

In the office of the EC, no separate register other than the general inward register for recording the reconstitution of companies/partnership firms was mainta ined. Audit collected the data on reconstitution of director board of 49 co mpanies and 56 partnership firms of the five......

CHAPTER-II TAXES/VAT ON SALES, TRADE ETC. 2.1 Tax administration Kerala General Sales Tax (KGST)/Kerala Value Added Tax (KVAT) laws and rules made thereunder are administered at the Government level by the Addi tional......

to audit Despite earnest efforts by the audit team and even after bringing th e matter to the notice of Chief Secretary by Principal Accountant General, 252 work files o n repair of damages to roads due to flood for which administrative sanction was issued for ` 14.79 crore to be met from......

Tax, Building Tax etc; Works relating to Elections including revision of electoral rolls and issuance of photo identity cards; Works relating to general census; Implementation of calamity and other relief operations and disbursement of relief funds ; Implementation of various social welfare......

(v) Preface This Report of the Comptroller and Auditor General of India has been prepared for submission to the Governor under Article 151 of the Constitution of India for being laid before the State......

(i) TABLE OF CONTENTS Particulars Paragraph Page Preface (v) Overview (vii) CHAPTER – I : GENERAL Trend of revenue receipts 1.1 1 Analysis of arrears of revenue 1.2 6 Arrears in assessments 1.3 9 Evasion of tax detected b y the......

Some of the major findings are mentioned below: I. General Total revenue receipts of the State Government for the year 2015-16 amounted to ` 69,032.66 crore against ` 57,950.47 crore for the previous year. 69 per cent of this was raised b y the State through tax revenue ( ` 38,995.15 crore)......

recovery action against the defaulters in compliance with PAC recommen dation had been called for from Government (August 2016) by Deputy Accountant General with Secretary, Transport Department. 3.5 Non –imposition of fine in cases of overloaded vehicles · 56 RTOs/SRTOs 4 Under Section 79 of......

Since August 2015, function and responsibilities of CC (TAR) have been transferred to Directorate General of Performance Management (DGPM). 2.4 Audit Objectives The subject specific compliance audit sought to assess i. the extent and nature of arrears of revenue ii. the level of compliance with......

of customs Commissionerate Countervailing duty CVD Directorate of Data Management DDM Department of Revenue DoR Department of Commerce DoC Director General of Foreign Trade DGFT Development Commissioner DC Director General of Anti Dumping DGAD Director general of commercial intelligence and......

The Director General of Foreign Trade (D GFT) issues Duty Credit Scrips or Licenses, under Chapter 3 of Foreign Trade Policy (FTP) 2009-2014, as incentive to exporters under various Export Promotional Schemes such as Vishesh Krishi and Gram Udyog Yoja na (VKGUY), Focus Market Scheme (FMS),......

As per Rule 3 (a) of the General Rules for the interpretation of import tariff – the heading which provides the most specific description shall be preferred to headings providing a more general description. 73 Report No.1 of 2017 – Union Government (Indirect Taxes – Customs) 73 Further,......

77 Report No.1 of 2017 – Union Government (Indirect Taxes – Customs) 77 CHAPTER VII INCORRECT APPLICATION OF GENERAL EXEMPTION NOTIFICATIONS The Government under section 25 (1) of the Customs Act, 1962 is empowered to exempt either absolutely or subject to......

The Report contains significant results of the compliance audit of the Department of Revenue – Customs under the Ministry of Finance, and Director General of Foreign Trade unde r Ministry of Commerce and Industry. The instances mentioned in this Report are those, which came to notice in the......

Schemes IV 4.1 to 4.7.1 49 Assessment of Customs Revenue V 5.1 to 5.7 65 Mis-classification of Goods VI 6.1 to 6.10 71 Incorrect Application of General Exemption Notifications VII 7.1 to 7.7 77 Annexures......

101 Report No.1 of 2017 – Union Government (Indirect Taxes – Customs) 101 Annexure 11 Details of test checked cases of 'Incor rect Application of General Exemption Notifications' accepted by the department (Refer Chapter VII) Sl. No. Draft Audit Paragraph Field office name Brief subject Amt.......

v Preface This Report of the Comptroller and Auditor General of India for the year ended 31 March 2016 has been prepared for submission to the Lieutenant Governor of Delhi. This Report contains two......

11 Total Fuel Cost (8+9+10) 567.94694.51493.44568.43206.31 12 Employees Cost 77.4481.7875.0859.4166.09 13 Administrative and General Expenses (A&G Expenses) 75.52 71.8554.6872.6164.93 14 Depreciation 27.935.85 37.7841.5933.85 15 Interest and Finance Charges......

Report of the Comptroller and Auditor General of India on Revenue and Social & Economic Sectors (PSUs) for the year ended 31 March 2016 Government of National Capital Territory of Delhi......

1.1.6 Response of the Government/Departments to Audit The Accountant General (Audit), Delhi (AG) conducts periodical inspection of the departments to test check transactions and verify maintenance of accounts and other records as prescribed in the rules and procedures. These inspections are......

ITD and CPWD Manual were followed while planning and execut ing works relating to development of infrastructure in the ITD; b) the provisions of the General Financial Rules, 2005 and instructions of the ITD were followed while spending public money. 6.3 Audit Criteria The following sources of......

117.23 135.79 34.24 16.72 0.05 304.03 2014-15 76.32 216.31 46.11 21.80 0.01 360.55 2015-16 55.93 264.47 52.94 24.69 0.01 398.04 Source: Directorate General of Income Tax (Logistic s), Research & Statistics Wing . These figures are based on actual returns filed during the respective year. The......

2 of 2017 (Direct Taxes) 112 c. IT General Controls in the system were adequate to ensure security, reliability and integrity of the system; d. MSA and SLA entered into with SP follow the princip les of financial propriety. 7.4 Audit criteria The following sources of criteria were considered f......

CIT 3, Mumbai M/s Asian Electronics Ltd. 2008-09 486.03 198 105-CT Maharashtra Pr. CIT-9 Mumbai M/s Future Generali In dia Life Insurance Company Ltd. 2009-10 633.15 199 110-CT West Bengal Pr. CIT Central-1, Kolkata M/s Orissa Manganese and Minerals Ltd. 2012-13 154.67 200 112-CT West Bengal Pr.......

Report \bo. 2 of 2\f17 (Direct Taxes) iii High\fights The Comp%froller and A%bdi%for General of India cond%bc %fs %fhe a%bdi%f of Receip%fs from Direc%f Taxes of %fhe Union Governmen%f %bnder sec %fion 16 of %fhe Comp%froller......

and Impact 2.1 Authority of the CAG for audit of receipts Article 149 of the Constitution of India provides t hat the Comptroller and Auditor General of India (CAG) shall exercise such powers and perform such duties in relation to the accounts of the Union and of the states and of any......

Report of the Comptroller and Auditor General of India for the year ended March 2016 Union Government Department of Revenue – Direct Taxes Report No. 2 of 2017 Laid on the table of Lok......

of specified category of expenditure incurred by the assessee in their busin ess activity, then in that event, it excludes the applicability of general pro vision dealing on the subject. The deductions allowable under the Income Tax Act, 1961 are specified under sections 30 to 43 of the Act.......

The balance of the Government of NCT of Delhi is merged and forms part of the general cash balance of the Union Government and treated as lying in deposit with the Government. Delhi is not being covered under the recommendations of the Central Finance Commission and only gets discretionary......

2.1.2 Audit of Appropriation Accounts by the Comptroller and Auditor General of India seeks to ascertain whether the expenditure actually incurred under various grants is within the authorisation given under the Appropriation Act. It also ascertains whether the expenditure so incurred is in......

The annual accounts of five bodies/authorities due up to 2014-15 had not been received as of March 2016 in the office of the Accountant General (Audit), Delhi. The details of these outstanding accounts are given in Table 3.2: Table 3.2: Details of Outstanding Accounts as on 31 March 2016 SI.......