Audit Reports

06 September 2013

Compliance

Report No. 22 of 2013 - Compliance Audit on Union Government (Scientific and Environmental Departments)

1.2 2 Profile of audited entities 1.3 2 Authority for Audit 1.4 4 Planning and conduct of Audit 1.5 5 Significant audit observations 1.6 6 Budget and expenditure controls 1.7 8 Audit of accounts of Autonomous Bodies 1.8 12 Outstanding Utilisation Certificates 1.9 13 Departmentally............

Sector:

Science and Technology |

Environment and Sustainable Development

Chapter 3 - Department of Space

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User agencies were directed to keep enabling provision in their budget for EDUSAT activities. The possibility of commercial renting out of the satellite to ensure commercial viability was also discussed. January 2005 PMC meeting. April 2005 Second meeting of PMB. It was decided that each state............

Chapter 2 - Department of Atomic Energy

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Report No. 22 of 2013 CHAPTER - II Department of Atomic Energy 2.1 Avoidable expenditure on compensation due to breach of agreement Nuclear Fuel Complex (NFC) entered into an agreement for procurement of a minimum quantity of magnesium granules...

Chapter 4 - Department of Scientific and Industrial Research

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Report No. 22 of 2013 CHAPTER - IV Department of Scientific and Industrial Research 4.1 Public Private Partnership for setting up 'The Centre for Genomic Application' by Institute of Genomics and Integrative Biology Institute of Genomics and...

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08 August 2013

Compliance

Report No. 13 of 2013 - Compliance Audit on Observations of Union Government, Commercial

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 Comptroller and Auditor General of India under Section 619(3) (b) of the...

Sector:

Finance

Chapter 3 - Ministry of Civil Aviation

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Report No. 13 of 2013 CHAPTER in: MINISTRY OF CIVIL AVIATION v_y Airports Authority of India 3.1 Land Management 3.1.1 Introduction The Airports Authority of India (AAI) came into existence on 1 April 1995 with the merger of International Airports...

Chapter 7 - Ministry of Defence

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MoD, while according approval (October 2000) for co-development/production of Shakti (Ardiden 1H) engine had clearly indicated that no additional budgetary support or finance would be offered. Thus, acceptance of the additional development cost of PIP resulted in loss of 9.96 crore1 to HAL.............

Chapter 2 - Ministry of Chemicals and Fertilizers

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Report No. 13 of 2013 CHAPTER II: MINISTRY OF CHEMICALS AND FERTILIZERS Brahmaputra Cracker and Polymer Limited 2.1 Assam Gas Cracker project 2.1.1 Introduction The Government of India (Gol) approved (April 2006) the Assam Gas Cracker Project...

Index

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Report of the Comptroller and Auditor General of India Union Government (Commercial) No. 13 of 2013 (Compliance Audit Observations) Report of the Comptroller and Auditor General of India for the year ended March 2012 Union Government (Commercial)...

Executive Summary

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Report No. 13 of 2013 EXECUTIVE SUMMARY 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 Comptroller and...

Chapter – 15 Ministry of Urban Development

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Report No. 13 of 2013 CHAPTER XV: MINISTRY OF URBAN DEVELOPMENT Delhi Metro Rail Corporation Limited 15.1 Implementation of Airport Metro Express Line Project through Public Private Partnership 15.1.1 Introduction Delhi Metro Rail Corporation...

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13 August 2013

Compliance

Report No. 14 of 2013 - Compliance Audit on Customs Union Government, Department of Revenue

there is one annual report and outcome budget for the entire Ministry of Finance with five big departments and numerous RCs. Budgeting issues in Customs receipts Fluctuating gap between Revised Estimates/ Budget Estimates suggests that the ............

Sector:

Taxes and Duties

Chapter 4 - Incorrect Application of General Exemption Notifications

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Report No. 14 of 2013 - Union Government (Indirect Taxes - Customs) CHAPTER IV INCORRECT APPLICATION OF GENERAL EXEMPTION NOTIFICATIONS 4.1 The Government under section 25 (1) of the Customs Act, 1962 is empowered to exempt either absolutely or...

Chapter 1 - Customs Revenue

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99879 (-)4.07 FY 10 1363736 (-)0.78 83324 (-)16.58 FY 11 1683467 23.45 135813 62.99 FY 12 2344772 39.28 149876 10.35 TGR 25.96 17.83 Source: Union Budget, Exim Data- Department of Commerce Increase in the SAD / CVD components of the customs duty do not correlate with the desired trends in the............

Chapter 3 - InCorrect Assessment of Customs Duties

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Report No. 14 of 2013 - Union Government (Indirect Taxes - Customs) CHAPTER III INCORRECT ASSESSMENT OF CUSTOMS DUTIES 3.1 We found from test check (March 2009 to Jan 2012) of records for the period February 2009 to September 2011, a few cases of...

Annexures

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Report No.14 of 2013 - Union Government (Indirect Taxes - Customs) Annexure -1 (Reference: Paragraph 1.75) Lakh ? Draft Field office Brief subject Amount Amount Amount Name of the Audit name objected Accepted recovered Commissionerate/DGFT/ Para DC ...

Appendices

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More than 10 percent of imports were subject to tariffs of 120 percent or more. Wide- ranging exemptions were granted outside the budgetary process, further complicating the system and rendering it ad hoc. Box 2: Summary of Tariff policy changes in India FY 90-FY 97 QRs replaced by tariffs.............

Chapter 5 - Miss-Classification of Goods

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Report No.14 of 2013 - Union Government (Indirect Taxes - Customs) CHAPTER V MIS-CLASSIFICATION OF GOODS 5.1 During test check (July 2010 to April 2012) of records for the period January 2010 to November 2011, we noticed that assessing officers mis- ...

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18 February 2014

Compliance

Report No. 30 of 2013 - Union Government (Defence Services) Army y and Ordnance Factories

5 1.8 Response of the Ministry/Department to Draft Audit Paragraphs 5 1.9 Action taken on earlier Audit Paragraphs 5 1.10 Financial Aspects and Budgetary Management 6 1.11 Grant No. 22 to 27 – Defence Services Estimates 8 1.12 Break-up of Expenditure (Voted) relating to Army, Ordnance............

Sector:

Defence and National Security

Chapter 1 - Introduction

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1.10 Financial Aspects and Budgetary Management 1.10.1 Introduction The budgetary allocations of the Ministry of Defence are contained under eight Demands for Grants of which six grants are included under Defence Service Estimates (DSE) and two under Civil Grants. Two Civil Grants which............

Chapter 2 - Ministry of Defence

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UN Secretariat through regular discussions and with UN General Assembly through meetings and deliberations of the Fifth Committee (Administrative and Budgetary) on the issues regarding outstanding reimbursements. Ministry of Defence (MoD) delegations also visit UN for negotiations, inter-alia, to............

Overview

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CA No. 30 of 2013 (Defence Services) -\ OVERVIEW _/ Improper management of Defence land Despite highlighting cases of poor management of Defence estates in the various Audit Reports repeatedly and issue of specific directions by the PAC for strict...

Compliance Audit Report of Defence Services (Army and OF)

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5 1.8 Response of the Ministry/Department to Draft Audit 5 Paragraphs 1.9 Action taken on earlier Audit Paragraphs 5 1.10 Financial Aspects and Budgetary Management 6 1.11 Grant No. 22 to 27 - Defence Services Estimates 8 1.12 Break-up of Expenditure (Voted) relating to Army, Ordnance 9............

Chapter 6 - Ordnance Factory Organisation

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owing to certain practical difficulties and non-accounting of expenditure incurred for production and supplies to indentors would affect the Net Budget. Principal Controller of Accounts (Fys) Kolkata (PCA) stated that booking of issue values by their Branch Accounts Office was based on............

Annexures

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CA No. 30 of 2013 (Defence Services) r \ ANNEXURE-I -/ (Referred to in Paragraph 1.9) Position of outstanding ATNs Ministry of Defence - excluding Ordnance Factory Board (i) Pending for more than ten years Sl.No. Report No. and Para No. Subject...

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06 September 2013

Compliance

Report No. 21 of 2013 - Compliance Audit on Compensatory Afforestation in India, Union Government, Ministry of Environment and Forests

States the funds were deposited as revenue receipts of the State Government and could be made available to the Forest Department only through the budgetary provisions. It therefore recommended that unless the system of release of funds through budgetary provisions is changed, the pace and............

Sector:

Environment and Sustainable Development

Chapter 2 - Diversion of forest land and Compensatory Afforestation

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Report No. : 21 of 2013 Chapter - II Diversion of forest land and Compensatory Afforestation 2.1. Introduction 2.1.1. Provisions regulating Compensatory Afforestation As per para 3.1(i) of the Guidelines issued under the Forest (Conservation) Act,...

Chapter 4 - Utilisation of Compensatory Afforestation Fund

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Report No. : 21 of 2013 Chapter - IV Utilisation of Compensatory Afforestation Funds 4.1 Background As of November 2006, the amount lying with the Ad-hoc CAMPA was ^1,200.31 crore. This had increased to ?9,932.13 crore as of 30 June 2009, and...

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07 May 2013

Compliance

Report No. 2 of 2013 - Compliance Audit on General Purpose Financial Reports of Central Public Sector Enterprises of Union Government, Commercial

As on 31 March 2012, there were 481 Central Government Public Sector Enterprises (CPSEs) under the audit jurisdiction of the Comptroller and Auditor General of India. These included 338 government companies, 137 deemed government companies and six...

Sector:

Finance

Chapter 2 - Oversight Role of CAG

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CHAPTER 2 Oversight Role of CAG 2.1 Audit of Public Sector Enterprises Under Section 619 of the Companies Act, 1956, the auditor (statutory auditor) of a government company including deemed government company, appointed by the CAG, conducts the...

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06 September 2013

Compliance

Report No. 19 of 2013 - Compliance Audit on Observations, Union Government(Civil)

This Report contains significant audit findings which arose from the compliance audit of the financial transactions of Civil Ministries. It contains 17 chapters. Chapter I gives a brief introduction while Chapters II to XVI present detailed audit...

Sector:

General Sector Ministries and Constitutional Bodies

Chapter 6 - Ministry of Health and Family Welfare

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The tentative cost of Phase-I of PMSSY was 9307 crore in February 2010. The Budget and Expenditure under the scheme is given below: 2 Bihar (Patna), Chhattishgarh (Raipur), Madhya Pradesh (Bhopal), Orissa (Bhubaneshwar), Rajasthan (Jodhpur) and Uttarakhand (Rishikesh). 3 Uttar Pradesh............

Chapter 8 - Ministry of Human Resource Development

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It is not permissible to draw money from the treasury in anticipation of demands or to prevent lapse of budget grant. It was further seen that the bulk of the release was made in the month of March 2011. The action of the Ministry was thus non compliant with the General Financial Rules. 3)............

Chapter 14 - Union Territories

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Report No. 19 of 2013 CHAPTER XIV : UNION TERRITORIES Andaman and Nicobar Administration Andaman Public Works Department 14.1 Unfruitful expenditure Omission on the part of the Andaman Public Works Department to obtain the Coastal Regulation Zone...

Chapter 11 - Ministry of Shipping

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Report No. 19 of 2013 CHAPTER XI: MINISTRY OF SHIPPING Directorate of Lighthouses and Lightships 11.1 Non-restoration of DGPS since Tsunami and Unfruitful Expenditure of? 75.14 lakh Essential navigational aids could not be restored even after eight ...

Annexures

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ANNEXES Report No. 19 of 2013 Annex-1 (Referred to in paragraph no. 2.2) Short recovery of licence fee Period Amount of Amount recoverable Amount of short levy of licence fee as per DoE orders licence fee (in months) charged by DMS (in?) (in?) (in?) ...

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25 March 2011

Performance

Report No. 30 of 2010 - Performance Audit of Cenvat credit Scheme Union Government (Indirect Taxes - Central Excise & Service Tax)

With a view to avoid cascading effect of excise duties, Modvat Credit Scheme was introduced in 1986. This was replaced by the Cenvat Credit Scheme from 1 April 2000. The present Cenvat Credit Scheme, which is operative from 10 September 2004 under...

Sector:

Taxes and Duties

Chapter 2 - Accumulation of cenvat credit

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In second case the department intimated that SCN of? 1.39 lakh was being issued to the assessee very shortly. Latest development in both the cases was awaited (December 2010). 2.29.2 M/s Kandhari Beverages Pvt. Ltd., Baddi, in Chandigarh I commissionerate, engaged in the manufacture of............

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28 November 2014

Compliance

Report No. 27 of 2014 - Compliance Audit on Union Government (Scientific and Environmental Departments)

1.2 2 Profile of audited entities 1.3 2 Authority for Audit 1.4 4 Planning and conduct of Audit 1.5 5 Significant audit observations 1.6 5 Budget and expenditure controls 1.7 8 Audit of accounts of Autonomous Bodies 1.8 13 Outstanding Utilisation Certificates 1.9 17 Departmentally............

Sector:

Science and Technology |

Environment and Sustainable Development

Chapter 6 - Ministry of Environment and Forests

_{(PDF 0.61 MB)}

centres located in different States/Union Territories of the country, headed by the respective Regional Directors, who report to ZSI headquarters. Budget and expenditure The budget allocation and actual expenditure incurred by ZSI during the period from 2005-06 to 2012-13 is detailed in Table............

Chapter 5 - Ministry of Earth Science

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Report No. 27 of 2014 CHAPTER - V Ministry of Earth Sciences 5.1 National Data Buoy Project National Institute of Ocean Technology achieved limited success in achieving the objective of indigenising technology for production and deployment of buoys ...

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28 November 2014

Compliance

Report No. 22 of 2014 - Compliance Audit on Management of Satellite Capacity for DTH Service, Union Government (Space)

DOS added (March 2014) that surrender of funds were due to budget cut imposed by Ministry of Finance. The reply needs to be seen in light of the fact of the growing demand for Ku band transponders for various applications including DTH services and inability of DOS to meet demands as initially............

Sector:

Science and Technology

Chapter 1 – Introduction Report no. 22 of 2014

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Report No. 22 of 2014 Chapter 1 - Introduction 1.1 DTH Service Television is one of important sources of entertainment and education. The Television sector in India mainly comprises of cable television services, Direct to Home (DTH) services,...

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