Audit Reports

23 December 2014

Performance

Report No. 36 of 2014 - performance Audit on Implementation of Public Private Partnership Projects in National Highways Authority of India, Ministry of Road Transport & Highways

INDIA ON IMPLEMENTATION OF PUBLIC PRIVATE PARTNERSHIP PROJECTS IN NATIONAL HIGHWAYS AUTHORITY OF INDIA Union Government (Commercial) Ministry of Road Transport & Highways No. 36 of 2014 (Performance Audit) Report No. 36 of 2014 Performance Audit ofImplementation of Public Private Partnership.........

Sector:

Transport & Infrastructure

Annexures

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ANNEXURES Report No. 36 of 2014 Annexure -1 (Para 5.1, 5.2.2, 5.2.3, 5.3) Delays at various stages of approval in fulfilling conditions precedent SI. Name of project Date of Date of Delay Scheduled Actual Delay from Actual Delay in Actual date Delay ...

Chapter 4 - Award of Project and the Concession Period

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Report No. 36 of 2014 Chapter - 4 EE 4.1.1 Procedure adopted for award of projects under NHDP MoRTH first identifies the road stretches eligible for up-gradation/widening and then proposes their inclusion under a phase of NHDP. The proposal for...

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28 November 2014

Performance

Report No. 21 of 2014 - Performance Audit of Special Economic Zones SEZs of Union Government, Department of Revenue - Indirect Taxes, Customs

No.26/2012rSTdated20June2012permittedabatementof50percentof thegrossamountchargedfordeterminingthevalueoftaxableserviceof transportofgoodsinavesselfromoneparttoanotherpartinIndia. M/s.LarsenandToubro.........

Sector:

Taxes and Duties

Chapter 6 - Monitoring, evaluation and Control

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(b) Taxable services of transportation of goods by vessel are liable to Service Tax with effect from 1 September 2009 subject to exemption granted to transportation of specified goods listed out in the Table annexed to the Notification No.25/2012 - ST dated 20 June 2012. Further, Notification.........

Appendices

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685507 335139 Notes: (i) Share is percentage to total GCF (ii) Services includes mining & quarrying, electricity, gas & water supply, railways and transport by other means. Source: Central Statistics Office. B. Net Capital Stock (Series with Base year 2004-05) End March Net Capital Average.........

Chapter 3 - Growth of SEZs

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Report No. 21 of 2014 (Performance Audit) Chapter III: Growth of SEZs Audit observed that there was a requirement of multiplicity of approvals for SEZs with 38.78 percent of them becoming operational after their notification. 52 per cent of the land ...

Chapter 5 - Tax Administration

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State-wise deficiencies in monitoring and evaluation are tabulated below: State Name of the SEZ Deficiencies in monitoring Rajasthan RIICO Failure to file HPRs/QPRs, a mandatory requirement Tamilnadu J Matadee FTWZ Failure to file Chartered Engineer's Certificate on utilisation of Duty Free.........

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04 August 2014

Performance

Report No. 18 of 2014 - performance Audit on Planning and Implementation of Transmission Projects by Power Grid Corporation of India Limited and Grid Management by Power System Operation Corporation Limited of Union Government, Ministry of Power

Furt her it is econom ical to transport e lectr icity t han transport fuel for generat ing power . Sync hron ization is the process o f matc hing t he spee d an d frequency o f a generator or ot her source o f electr icity generat ion to a runn ing networ k. /RDG±7 KHDPRXQWR.........

Sector:

Power & Energy

Chapter 7 - Grid Management

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10 kV to 25 kV) at generating stations and is stepped up to higher voltages62 (220,000 volts to 765,000 volts i.e 220 kV to 765 kV) for transportation in bulk over long distances through transmission lines. Transmission lines are interconnected at switching stations and sub stations to form a.........

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18 July 2014

Performance

Report No. 14 of 2014 - Performance Audit on Pricing Mechanism of Major Petroleum Products in Central Public Sector Oil Marketing Companies, Union Government, Ministry of Petroleum and Natural Gas

At present, there are three regulated products, viz., High Speed Diesel (HSD), Superior Kerosene Oil (SKO) for Public Distribution System (PDS] and Liquified Petroleum Gas (LPG) for Domestic use. Motor Spirit (MS] or Petrol has been de-regulated...

Sector:

Power & Energy

Chapter 3 - Audit Findings

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the fact that many of the PSU refineries are old refineries, small in size and located inland (away from ports leading to additional expenses on transport), which would affect their performance. Audit also acknowledges that there are refinery specific issues like octroi on crude by Mumbai.........

Chapter 1 - Introduction

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petroleum products in the country are listed below: Table 1 Primary users of various petroleum products In India Major Products Users HSD Public transport. Car users, Farmers, Genset users. Industries LPG Domestic consumers. Commercial consumers SKO Domestic consumers, Genset users,.........

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18 July 2014

Performance

Report No. 11 of 2014 - Performance Audit on Indian Customs Electronic Data Interchange System of Union Government, Department of Revenue-Indirect Taxes,Customs

The Indian Customs Electronic Data Interchange System (ICES) was developed as the core ICT system through which import and export documents {Bills of Entry, Shipping Bills, Import General Manifests (IGMs) and Export General Manifests (EGMs)} were to ...

Sector:

Taxes and Duties

Chapter 2 - Systemic Issues

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Report No. 11 of 2014 (Performance Audit) Chapter II: Systemic issues 2.1 IS Strategic Plan DoS does not have any IS Strategic Plan for the strategy involved migration from distributed operations to a centralized implementation, thereby...

Chapter 3 - Functionality of the Application

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maximum price at which the excisable goods in packaged form may be sold to the ultimate consumer and includes all taxes, local or otherwise, freight, transport charges, commission payable to dealers, and all charges towards advertisement, delivery, packing, forwarding and the like and the price is.........

Annexures

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Report No. 11 of 2014 (Performance Audit) Annexure A Document/Information asked for. Document/Information received from DG System Cabinet Note on CBEC's IT Consolidation Project Note for the Cabinet Committee on Economic affairs 26 November 2007....

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18 July 2014

Performance

Report No. 9 of 2014 - Performance Audit on Duty Entitlement Pass Book Scheme Union Government, Department of Revenue - Revenue-Indirect Taxes,Customs

India's exports have picked up in the recent years which rose by 15 per cent (CAGR) against global export growth of 5 per cent, with our share in global exports moving up from around 0.5 per cent in 1992 to 1.4 per cent in 2013. However, imports...

Sector:

Taxes and Duties

Chapter 2 - Internal control and monitoring

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Report No. 9 of 2014 (Performance Audit) Chapter II: Internal control and monitoring 2.1 DGFT and DOC need to strengthen their internal control procedures and internal audit systems and outcome measurement of the reward and incentive schemes. DoC...

Appendices

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Report No. 9 of 2014 (Performance Audit) APPENDIX I RA, SEZ and Customs Ports audited Sl. No. RA SEZ Customs Port 1 Delhi Indore NCH, Delhi 2. Bhopal Mumbai ICD, Patparganj 3. Raipur MEPZ, Chennai ICD, Tughlakabad 4 Mumbai CSEZ, Kochi ICD,...

Chapter 3 - Policy implementation issues

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Report No. 9 of 2014 (Performance Audit) Chapter III: Policy implementation issues 3.1 As per paragraph 1.1 of HBP vol 1, DGFT notifies the schedule of DEPB rates. Further, as per paragraph 2.4 of FTP, DGFT may specify procedure to be followed for...

Chapter 4 - Cases of operational malfuction

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Report No. 9 of 2014 (Performance Audit) Chapter IV: Cases of operational malfunction 4.1 Incorrect utilisation of DEPB duty credit Paragraphs 2.12 and 2.12.3 of HBP, vol 1 stipulate that the validity of DEPB authorization shall be 24 months from...

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13 August 2013

Performance

Report No. 9 of 2013 - Performance Audit of Levy and Collection of Services Tax on Import of Services of Union Government, Department of Revenue-Indirect Taxes, Services Tax

The department does not have a mechanism to arrive at a reliable estimate of value of taxable services imported. The department has however, initiated steps (since November 2011) to utilise primary data available with authorised dealers; the process ...

Sector:

Taxes and Duties

Chapter 3 - Issues Relating to Fulfilment of Tax Liability

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Report No. 9 of 2013 (Performance Audit) Chapter 3: Issues relating to fulfilment of tax liability 3.1 The Finance Act, 1994 requires that where a person or business from a country other than India provides a service specified in clause (105) of...

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19 December 2014

Performance

Report No. 32 of 2014 - Performance Audit on Appreciation of Chartered Accountant Reporting in Assessment Proceedings of Union Government, Department of Revenue - Direct Taxes

The Income Tax Act, 1961 (Act) contains several provisions which mandate the assessees to furnish audit reports and certificates issued by the 'Accountant' in the prescribed Form for meeting the specific objectives. Tax audit under Section 44AB...

Sector:

Taxes and Duties

Appreciation of Accountants' Certifications

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Claim of the assessee for additional claim was allowed by the AO. Since the refrigerated van is a road transport vehicle and not involved in any manufacture or production of any article or thing, no additional depreciation was admissible under Section 32(l)(iia). Irregularity in allowance of.........

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12 December 2014

Performance

Report No. 30 of 2014 - Performance Audit of Employees’ State Insurance Corporation of Union Government, Ministry of Labour and Employment

is now implemented in the entire country (except Manipur, Sikkim, Arunachal Pradesh and Mizoram) covering shops, hotels, restaurants, cinemas, motor transport undertakings, newspaper establishments, educational and medical institutions employing 20 or more persons. Twenty one states have reduced.........

Sector:

Social Welfare

Annexes

_{(PDF 0.21 MB)}

-do- Cryo Surgical unit 1 - 4.25 38. -do- Cystoscope Turf 1 - 7.14 and Optical 39. -do- Emergency 1 - 8.62 Resuscitation Kit 40. -do- Transport 1 - 5.96 Incubators 41. -do- Deep Freezer 1 - 4.84 42. -do- Pneumatic Power 1 - 21.26 System 43. -do- OAE Testing 1 - 4.20 44. PGIMSR Joka Equipment.........

Chapter 3 - Coverage of the Scheme

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extended the Act to classes of establishments such as, shops, hotels, restaurants, cinemas, theatres, medical and educational institutions, motor transport undertakings, newspaper and advertising establishments, etc. employing 10 or more persons. The ESIS has so far been implemented in 24.........

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01 August 2014

Performance

Report No. 16 of 2014 - Performance Audit on Global Estate Management by Ministry of External Affairs

In the course of discharging its functions, the Ministry of External Affairs (MEA) is, inter alia, responsible for acquisition and maintenance of properties owned by the Government of India (Gol) in India and abroad. The MEA manages properties in...

Sector:

General Sector Ministries and Constitutional Bodies

Chapter 1 - Performance Audit of Global Estate Management

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Report No. 16 of 2014 1. Introduction The Ministry of External Affairs (the Ministry/MEA), through its Missions, occupies a large number of properties both in the country and abroad. These include owned and leased properties. All decisions with...

Index

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Performance Audit of "Global Estate Management by the Ministry of External Affairs" Report of the Comptroller and Auditor General of India for the year ended March 2013 The Report has been laid on the table of the Parliament house on 01-08-2014...

Executive Summary and Highlights

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( \ Executive Summary V_V Global Estate Management by the Ministry of External Affairs Introduction In the course of discharging its functions, the Ministry of External Affairs (MEA) is, inter alia, responsible for acquisition and maintenance of...

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