Audit Reports

Directorate General of Foreign Trade (DGFT), under Ministry of Commerce and Industry (MoCI) is responsible for formulating the FTP which is implemented jointly by DGFT and Department of Revenue. The Export Promotion Schemes under FTP can be categorised as: (i) Export from India Schemes: These aim......

(Indirect Taxes-Customs) ix Abbreviation Expanded form AA Advance Authorization ACC Air Cargo Complex ADD Anti Dumping Duty ADGFT Additional Director General of Foreign Trade AEO Authorised Economic Operator ANF Aayat Niryat Form AO Assessing Officer APRs Annual Performance Reports ATN Action......

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 under Ministry of Commerce and Industry. The Government has made significant investment in Indian Customs EDI System (ICES)......

The Department of Commerce under Ministry of Commerce and Industry, through Director General of Foreign Trade (DGFT) formulates, implements and monitors the Foreign Trade Policy (FTP) which provides the basic framework of policy and strategy to be followed for promoting exports and trade. During......

2.2.2 Further, records of the concerned Regional Authorities (RAs) of Directorate General of Foreign Trade (DGFT) under the Ministry of Commerce and Industries (MoCI) in respect of Customs exemption benefits availed by importers/exporters under FTP are examined. Similarly, CAG conducts audit of......

through procurement of publicity material like literature, brochure, collateral and other promotional items with ‘Incredible India’ logo. General Financial Rules, 2017 of the Government of India prescribes rules for procurement of goods by the Ministries/ Departments of the Government......

Audits are conducted on behalf of the Comptroller and Auditor General of India (CAG) as per the approved Auditing Standards. 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 as......

iii 1. This Report of the Comptroller and Auditor General of India for the year ended March 2020 has been prepared for submission to the President under Article 151 of the Constitution of India. 2.......

records of Economic and Service Ministries/ Departments and their Central Autonomous Bodies conducted by the officers of the Comptroller and Auditor General of India as per the provisions of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971 (Act). 2. The......

of water charges Due to failure of CPWD to install individual water m eters/ revise the rates of recovery of water charges from the allottees of General Pool Residential Accommodation, financial burden of ` ` ` `63.69 crore has devolved upon CPWD. Directorate of Estates (DoE), an attached......

The audit criteria used included Rubber Board Act, 1947; Rubber Rules, 1955; scheme guidelines; XII Five Year Plan; Medium Term Framework; the General \ \ \ 5 Confined to Kerala & Kanyakumari district of Tamil Nadu 6 Confined to Karnataka, Goa, Konkan Region of Maharashtra, coastal Andhra......

audit criteria were: Guidelines 2010 and 2016 of ATI Scheme, Minutes of the meetings of Screening Committee, approval letters, sanction orders and General Financial Rules, 2005/ 2017. 5.1.1.5 Audit sample Of the 13 Institutes 2 that received funds under the scheme, Audit selected 3 five......

A company can appoint a maximum of 15 directors. However, a company may appoint more than 15 Directors after passing a special resolution in a general meeting without the approval of the Central Government. Analysis of data in respect of 50,601 active private companies, however, revealed that......

The reply, however, was silent about the waiver of the BG condition. 2.8 .4 Incorrect issue of Authorisation on net to net basis As per General Note on Engineering Produ cts, Para 4 (a) of SION, where n orms have not been standardize d/published and the applicant seeks to import only 10Policy......

The audit has been conducted in conformity with the Performance Auditing Guidelines issued by the Comptroller and Auditor General of India. Audit wishes to acknowledge the cooperation received from Ministry of Finance (MoF), Department of Revenue (DoR), Department of Commerce (DoC) and its......

Audit of this Scheme was conducted to ascertain whether the issue, utilization, redemption and implementation of Authorisation s by the Directorate General of Foreign Trade (DGFT ) and the Customs Department is being done in an efficient and effective manner. Audit also examined the......

Freight CLA Chief Licencing Authority CTH Customs Tariff Heading DEEC Duty Entitlement Exemption Certificate DEL Denied Entry List DGFT Directorate General of Foreign Trade DIPP Department for Industrial Policy and Promotio n DL Deficiency Letter DoC Department of Commerce DoR Department of......

New Delhi (Kartikaye Mathur ) Dated: Principal Director (Customs) Countersigned New Delhi (Girish Chandra Murmu) Dated : Comptroller and Auditor General of......

Limited c ollected ` ` ` `262.60 crore of turnover tax from consumers in Andhra Pradesh in violation of legal provisions of Andhra Pradesh General Sales Tax Act, 1957 and afterwards settled the legal case with Government of Telangana by making payment of ` ` ` ` 65.65 crore (25 p er......

Act (including Companies deemed to be Government Companies as per the provisions of the Companies Act) are audited by the Comptroller and Auditor General of India (CAG) under the provisions of Section 143(6) of Companies Act, 2013. The accounts certified by the Statutory Auditors (Chartered......

of test check of accounts and records of Central Government Companies and Corporations conducted by the officers of the Comptroller and Auditor General of India under Section 143 (6) of the Companies Act, 2013 or the statutes governing the particular Corporations. 2. The Report contains 42......

New Delhi (R G Viswanathan) Dated: Deputy Comptroller and Auditor General and Chairman, Audit Board Countersigned New Delhi (Girish Chandra Murmu) Dated: Comptroller and Auditor General of......

of the Company viewed (October 2012) that the helicopter needed to be surveyed for disposal as efforts to make it air worthy as per Directorate General of Civil Aviation (DGCA) norms, would entail expenditure which was not economical considering its operations. Subsequently, Functional......

However, after the Director General of Safeguards, Customs and Central Excise, proposed (5 January 2018) a levy of safeguard duty of 70 per cent on “Solar Cells whether or not assembled in modules or panels” imported from China and Malaysia, GIPCL amended the terms (12 January 2018),......

\ \ \ 1 Appointed for “Redesigning the layout of existing General Retail and F&B outlets for optimum utilisation of the Airport space for enhanced passenger facilitation and maximising the commercial revenue potential” Report No. 14 of 2021 95 The Management’s reply is not acceptable......

3 Broadcast Engineering Consultants India Limited No 4 Cement Corporation of India Limited Yes 5 Dedicated Freight Corridor Corporation Limited Yes 6 General Insurance Corporation of India Yes 7 Goa Antibiotics and Pharmaceuticals Limited Yes 8 Hindustan Copper Limited Yes 9 Hindustan Organic......

of Corporate Affairs, Government of India notified (16 February 2015) Indian Accounting Standards (Ind AS), converging the hitherto applicable Indian Generally Accepted Accounting Principles (IGAAP) with global standards, na mely, International Financial Reporting Standards (IFRS). The Ind AS have......

Report No. 12 of 2021 vii PREFACE The accounts of Government Companies are audited by the Comptroller and Auditor General of India (CAG) under the provisions of Section 143(5) to 143(7) of the Companies Act, 2013. The Statutory Auditors (Chartered Accountants)......

Sector Enterprises There were 697 Central Government Public Sector Enterprises (CPSEs) under the audit jurisdiction of the Comptroller and Auditor General of India as on 31 March 2020. These included 488 Government Companies, 203 Government Controlled Other Companies and six Statutory......

In view of difference in definition adopted by the Report No. 12 of 2021 2 Comptroller & Auditor General of India (CAG) and DPE, there may be difference in number of companies considered as CPSEs by CAG and by DPE. 1.1.1 Mandate Audit of Government companies and Government controlled other......

The OFS in all four CPSEs (Coal India Limited, General Insurance Corporation of India, NMDC Limited, Rashtriya Chemicals and Fertilizers Limited/ National Fertilizers Limited), IPO in one CPSE (Indian Railway Finance Corporation) and buyback in two CPSEs (SJVN Limited and Antrix Corporation......

The Audit generally covered the areas relating to constitution of CSR committee, formulation and compliance of CSR policy, incurrence of expenditure on CSR activities as per the provisions of the Act , consideration of needs of the local people while prioritizing the selection of activities/......

12. West Bengal During 2013-18, the General Manager, District Indus trial Centre and Ex- officio Environment Officer (Hooghly district), issued CTE to 31 packaged drinking water projects. Out of these 31 projects, only 16 p rojects had applied to SWID for necessary permit to abstract......

While DoWR,RD&GR in general acknowledged that the report was insightful and brought out many significant issues, their comments on the spec ific audit observations have been suitably incorporated in the Audit Report. This Audit report includes audit findings from fiel d audit conducted for......

4.1 Introduction According to the National Water Policy (2012), there is a need to evolve a National Framework Law as an umbrella statement of general p rinciples governing the exercise of legislative and/or executive (or devolved) power s by the Centre, the States and the local governing......

New Delhi Date\b: 08 October 2021 (SANJAY KUMAR JHA) Director General of Au\bit Environment an\b Scientific Departments Countersigne\b New Delhi Date\b: 18 October 2021 (GIRISH CHANDRA MURMU) Comptroller an\b Au\bitor General of......

This also poses serious health issues for the general populace. Information on cases of fluorosis and arsenic poisoning were provi ded by 15 States 24 (Chart 2.7). 24 Data was available for the period 2013-18 (Andhra Pradesh, Delhi, Haryana, Kerala, Puducherry, West Bengal – Bankura......

Report No. 8 of 2021 (Direct Taxes) 27 Chapter III: Corporation Tax 3.1 Introduction 3.1.1 This chapter discusses 356 high value corporate cas es (refer para 2.3) involving 368 assessments and total tax impact of ` 12,476.53 crore 48 which were...

Report \bo. 8 of \f0\f1 (Direct Taxes) iii Highlights The Comptroller and Auditor General of India \bondu\bts the audit of re\beipts of the Union Government under se\btion 16 of the Comptr oller and Auditor General of India......

CPC-TDS Centralized Processing Centre – Tax Deducte d at Source CT Corporation Tax DCIT Deputy Commissioner of Income Tax DGIT (Systems) Director General of Income Tax (Systems) DOR Department of Revenue DT Direct Taxes FY Financial Year GDP Gross Domestic Product GTR Gross Tax Receipts IT......

Products and Impact 2.1 Authority of the CAG for audit of receipts Article 149 of the Constitution of India provides that 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......

from Government of India increased by 48.76 per cent Revenue Expenditure
Revenue expenditure increased by 9.97 per cent
Revenue expenditure on General Services increased b y 13.19 per cent
Revenue expenditure on Social Services increased by 13.39 per cent
Revenue expenditure on Economic......

from the budget to nom inated funds which are operated outside the authority of the Legislature a nd the audit of the Comptroller and Auditor General of India (CAG). In the case of Building and Other Construction Work ers Welfare Fund, the Act provides for audit by CAG and the Fund is......

and Approach to State Finances Audit Repo rt In terms of Article 151 (2) of the Constitution of India, the reports of the Comptroller and Auditor General of India (CAG) rela ting to the accounts of a State are to be submitted to the Governor of the St ate, who shall cause them to be laid......

in the month of Ma rch 2020 indicating rush of expenditure in the closing month of the year which was contrary to the provisions of Rule 56 of the General Financi al Rules. Sixty one development schemes with an approved outlay of ` 1,216.41 crore were not implemented during 2019-20. [Paragraphs......

1,172.78 1,299.78 127.00 1 23 2408 Food, Storage and Warehousing 427.05 453.97 26.92 2 23 3456 Civil Supplies 0.28 0.19 (-) 0.09 3 23 3475 Other General Economic Services 5.01 4.57 (-) 0.44 Grant No. 23 Total 432.34 458.73 26.39 Grand Total 1,605.12 1,758.51 153.39 Under the Major Head 3054,......

v PPRR EEFFAA CC EE This Report of the Comptroller and Auditor General of India for the year ended 31 March 2020 has been prepared for submission to the Governor of Haryana under Article 151 of the Constitution......

The overall control and super intendence over levy and collection of stamp duty and registration fees vest s with the Inspector General of Registration (IGR), Haryana. The IGR is assisted by Deputy Commissioners (DCs), Tehsildars and Naib Tehsildars acting as Registrars, Sub Registrars (SRs) and......

HSAMB Haryana State Agriculture Marketing Board HUDA Haryana Urban Development Authority HVAT Act Haryana Value Added Tax Act, 2003 IGR Inspector General of Registration IGST Integrated Goods and Service Tax IMFL In dian Made Foreign Liquor IOCL Indian Oil Corporation Limited IR Act......

i TABLE OF CONTENTS Reference to Paragraph Page Preface v Overview vii -viii CHAPTER -I GENERAL Trend of revenue receipts 1.1 1-7 Analysis of arrears of revenue 1.2 7-9 Arrears in assessment s 1.3 9 Evasion of tax detected by the......

with revenue implications of ` 99.36 crore. 1. Chapter -I General The total revenue re ceipts of the State Government for the year 201 9-20 were ` 67,858.13 crore as compared to ` 65,885.12 crore during the year 201 8-19. Out of this, 74 per cent was raised through tax revenue ( ` 42, 824 .95......

15 12 Haryana State Lotteries 2 13 Co -operative 20 14 Forest 7 15 Home 16 16 Urban Development 2 17 Medical and Health 4 18 Industries 5 19 General 1 20 Town and Country Planning 3 Total 1,034 Report for the year 201 9-20 (Revenue Sector) 46 ANNEXURE III (Refer Paragraph No. 1.8.1)......

As on 31 March 2020, there were 36 State Public Sec tor Enterprises (SPSEs) in Haryana under the audit jurisdiction of the Comp troller and Auditor General of India (CAG). The Bureau of Public Enterprises, e stablished in February 1988, (under the Finance Department, Government of Haryana) has......

Introduction Functioning of State Public Sector Enterprises 1 Introduction Functioning of State Public Sector Enterprises General 1. State Public Sector Enterprises (SPSEs) consist of State Government Companies and Statutory Corporations. S tate SPSEs are established to......

The Ind AS were modelled on IFRS which were different from the Indi an Generally Accepted Accounting Principles (IGAAP) framework mainly in t hree key aspects i.e., fair valuation, substance over legal form and empha sis on the Balance Sheet. These Ind AS are mandatorily to be adopted by presc......

Chapter-III Oversight Role of CAG 35 Chapter III Oversight Role of CAG 3.1 Audit of State Public Sector Enterprises (SPSEs) Comptroller and Auditor General of India (CAG) appo ints the statutory auditors of a State Government Company and State Go vernment Controlled Other Company under Section......

It recognises the interests of its stakeholders and the general commu nity at large by covering sustainability, social impact and ethics. The conce pt of CSR rests on the ideology of give and take. Companies take resources in the form of raw materials, human resources etc. from the society. By......

of State Public Sector Enterprises There were 36 State Public Sector Enterprises (SPSE s) under the audit jurisdiction of the Comptroller and Auditor General of India as on 31 March 2020. These included 28 Government Companies, six G overnment Controlled Other Companies and two Statutory......

3 of 2021 ii Description Reference to Paragraphs Page/ Remarks Other Committees 4.7 55-56 Whistle Blower Mechanism 4.8 56 Notice of Annual General Meeting 4.9 57 Policy relating to Related Parties 4.10 57 Disclosure of information on website 4.11 57 Conclusion and Recommendations 58 Chapter-V......

PREFACE The accounts of Government Companies are audited by the Comptroller and Auditor General of India (CAG) under the provisions of Section 143(5) to 143(7) of the Companies Act, 2013 read with Section 19 of the CAG’s (Duties,......