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Page 114 of 119, showing 10 records out of 1,189 total

28 November 2014
Compliance
Report No. 25 of 2014 - Compliance Audit Observations, Union Government, Civil

The action of the Department had the effect of exceeding the budgetary provisions and circumventing Parliamentary............

Sector:
Power & Energy |
Industry and Commerce |
Information and Communication |
Art, Culture and Sports |
Agriculture and Rural Development |
Education, Health & Family Welfare |
Social Infrastructure |
General Sector Ministries and Constitutional Bodies
Appendices
(PDF 10.62 MB)

Report No. 25 of 2014 APPENDIX -1 (Referred to in paragraph 1.3) List of bodies which submitted accounts after delay of over three months SI. Date of Delay in No. Name of Autonomous Bodies submission months of Accounts 1. Visakhapatnam Special...

Chapter 6 - Ministry of Food Processing Industries
(PDF 1.51 MB)

Report No. 25 of 2014 CHAPTER VI: MINISTRY OF FOOD PROCESSING INDUSTRIES 6.1 Tardy implementation of ‘Mega Food Parks Scheme’ The Mega Food Parks Scheme was launched in September 2008 with 10 projects for implementation in the first phase. Due...

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17 August 2012
Performance
Report No. 7 of 2012-13 – Performance Audit of Allocation of Coal Blocks and Augmentation of Coal Production, Ministry of Coal

Coal is the most important indigenous source of energy for Indian economy with a geological reserve of 2,85,863 million tonne and more than half of the current commercial energy is met by coal. The widening gap between the demand and domestic...

Sector:
Power & Energy
Chapter 1 – Coal-An Overview
(PDF 4.65 MB)

Chapter l Coal - An Overview 1.1 Background Coal is the most valuable and reliable source of energy to the Economy and more than half of the current commercial energy requirement is met by coal. With the passage of time, the Power sector has emerged ...

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28 November 2014
Compliance
Report No. 24 of 2014 - Compliance Audit on Hydrocarbon Production Sharing Contracts, Union Government, Ministry of Petroleum and Natural Gas

In 1991, the Government of India (Gol) decided to invite foreign and domestic Private Sector Companies to participate in the development of discovered oil and gas fields, and in some cases, fields partially developed by the National Oil Companies...

Sector:
Power & Energy
Chapter 2 - Audit Findings in respect of KG-DWN-98/3 Block
(PDF 26.44 MB)

2.4.1 Delays in approval of the Work Programme and Budget (WP&B) 2.4.1.1. As per Article 5.10 and 10.11 of the PSC, the annual WP&B for Exploration / Development and Production Operations is to be submitted by the Contractor to the MC not later than 31 December each year in respect of the year............

Chapter 4 - Audit Findings in respect of RJ-ON-90/1 Block
(PDF 4.32 MB)

of the MC for execution of the activities were signed only on 13 December 2010 after nearly four months, resulting in underutilization of the budget during 2010-11. Audit Recommendation 16: All stakeholders should ensure that the minutes of MC meetings are firmed up in a timely manner to............

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30 August 2012
Performance
Report No. 14 of 2012-13 - Union Government (Civil) Autonomous Bodies-Performance Audit

Considering the important role of standardisation for achieving competitive efficiency and quality production, the Government of India set up the Indian Standards Institution (ISI) in 1947 as a registered society. Later on, to bring the formulation...

Sector:
General Sector Ministries and Constitutional Bodies
Chapter II: Ministry of Culture- Academic Activities of Maulana Abul Kalam Azad Institute of Asian Studies, Kolkata
(PDF 7.11 MB)

The Institute may frame bye-laws in terms of the provisions of the Memorandum of Association and correlate their annual action plans with the budget estimates. ??? The Institute may frame guidelines for selection of projects based on its objectives. The process of selection of projects may............

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05 May 2015
Performance
Report No. 13 of 2015 - Performance Audit on Import and Export Trade Facilitation through Customs Ports Union Government, Department of Revenue-Indirect Taxes,Customs

The Indian economy is one of the fastest growing economies among the emerging markets today. One important cause is the rapid growth in international trade. In order to sustain the current pace of export growth in a highly competitive global market, ...

Sector:
Taxes and Duties
Executive Summary
(PDF 0.11 MB)

Report No. 13 of 2015 (Performance Audit) EXECUTIVE SUMMARY Introduction The Indian economy is one of the fastest growing economies among the emerging markets today. One important cause is the rapid growth in international trade. In order to...

Chapter 4 - Implementation of Trade Facilitation Measures
(PDF 0.35 MB)

DoR in their reply (January 2015) stated that Single Window Project with other Regulatory agencies is being formulated. This is one of the Budget announcements made by the Finance Minister for the Budget 2014. The timeline for implementation of the Single Window Scheme may be intimated to audit.............

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08 May 2015
Performance
Report No. 14 of 2015 - Performance Audit on Dual Freight Policy for Transportation of Iron Ore Traffic in Indian Railways Union Government,Railways

Report of the Comptroller and Auditor General of India on Dual Freight Policy for Transportation of Iron Ore Traffic in Indian Railways for the year ended March 2014 Laid in Lok Sabha/ Rajya Sabha on _______________ Union Government (Railways) No.14 of 2015 (Performance............

Sector:
Transport & Infrastructure
Annexures
(PDF 0.22 MB)

Annexure I (Para 1.9) List of loading points selected in sample S.no ZR Name of loading points Code 1 ECoR AARTI STEELS LTD SDG ASGN 2 ECoR BADEARAPUR BDXX 3 ECoR GCB SIDING PARADEEP PORT, PARADEEP CBSP 4 ECoR DAITARI DATR 5 ECoR HIRAKUD HKG 6 ECoR ...

Chapter 1 - Introduction
(PDF 0.2 MB)

Dual Freight Policy for Transportation of Iron Ore Traffic in Indian Railways Chapter 2 (A) Irregular booking and delivery of ‘Iron Ore’ at Domestic Consumption Rate and results thereof (B) Utilisation of Iron ore............

Executive Summary
(PDF 0.08 MB)

It is loaded mainly from 97 loading points over seven Zonal Railways1. In IR, rate for charging freight for a commodity is decided on the basis of Goods Classification wherein a class is assigned to each commodity. The freight rate applicable to that class is charged for all commodities............

Chapter 2 - Irregular booking and delivery of Iron Ore at Domestic Consumption Rate and results
(PDF 0.1 MB)

Dual Freight Policy for Transportation of Iron Ore Traffic in Indian Railways Chapter 3- Internal Controls for effective implementation of Policy, Monitoring and Reporting 3.1 Deficiencies in internal control for............

Conclusion
(PDF 0.24 MB)

Dual Freight Policy for Transportation of Iron Ore Traffic in Indian Railways Chapter 1 Introduction 1.1 Dual Freight Policy On Indian Railway (IR), rate for charging freight for a commodity is decided on the basis of............

Chapter 3 - Internal Controls for effective implementation of Policy, Monitoring and Reporting
(PDF 0.3 MB)

Dual Freight Policy for Transportation of Iron Ore Traffic in Indian Railways Chapter 4 4.1 Conclusion Although the requirement of mandatory submission of six documents by the consignees prior to avail transport of............

Index
(PDF 0.05 MB)

Report of the Comptroller and Auditor General of India on Dual Freight Policy for Transportation of Iron Ore Traffic in Indian Railways for the year ended March 2014 Laid in Lok Sabha/Rajya Sabha on Union Government (Railways) No.14 of 2015 (Performance Audit) TABLE OF............

Preface
(PDF 0.03 MB)

This Report contains the Audit observations arising from the study of the Working of Dual Freight Policy in Indian Railways with regard to transportation of Iron Ore Traffic. The Report emanates from the scrutiny of files and documents pertaining to Ministry of Railways, Zonal and Divisional............

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08 May 2015
Performance
Report No. 16 of 2015 - Performace Audit on Nutrient Based Subsidy Policy for Decontrolled Phosphatic & Potassic Fertilizers of Union Government, Ministry of Chemicals and Fertilizers

1.3 Nutrient Based Subsidy (NBS) Policy The intent of GoI behind introducing NBS Policy in fertilizer sector was announced by the Finance Minister in Budget Speech 2009 as follows: “In the context of the nation’s food security, the declining response of agricultural productivity to increased............

Sector:
Industry and Commerce
Chapter 1 - Introduction
(PDF 0.19 MB)

1.3 Nutrient Based Subsidy (NBS) Policy The intent of Gol behind introducing NBS Policy in fertilizer sector was announced by the Finance Minister in Budget Speech 2009 as follows: “In the context of the nation’s food security, the declining response of agricultural productivity to increased............

Chapter 4 - Implementation of the Policy by DoF
(PDF 0.22 MB)

Report No. 16 of 2015 Chapter 4 - Implementation of the Policy by DoF 4.1 Avoidable payment of subsidy As per NBS Policy, IMC had to recommend subsidy per nutrient for ‘N\ ‘P’, ‘K’ and ‘S’ before the start of each financial year for...

Annexures
(PDF 0.33 MB)

Annexures Report No. 16 of 2015 Annexure I (referred to in para 1.3) List of fertilizers covered under NBS Policy S. No. Name of the fertilizer 1. DAP (18-46-0-0) 2. DAP Lite (16-44-0-0) (included in 2010-11) 3. MAP (11-52-00) 4. TSP (0-46-0-0) 5....

Glossary
(PDF 0.09 MB)

Glossary Report No. 16 of 2015 Glossary Nitrogenous Fertilizer primarily having nitrogen nutrient. Fertilizer Phosphatic Fertilizer primarily having phosphorus nutrient. fertilizers Potassic fertilizers Fertilizer primarily having potash nutrient....

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05 May 2015
Compliance
Report No. 8 of 2015 - Compliance Audit on Customs Union Government, Department of Revenue

receipts.   Table 1.6: Budget and Revised estimates, Actual receipts  Cr.`  Year Budget  estimates  Revised  budget  estimates  Actual  receipts  Diff.  between  actuals and  BE  % variation  between ............

Sector:
Taxes and Duties
Chapter 6 - Mis Classification of Goods
(PDF 0.12 MB)

Report No.8 of 2015 - Union Government (Indirect Taxes - Customs) CHAPTER VI MIS-CLASSIFICATION OF GOODS During test check (May 2012 to April 2014) of records, we noticed that assessing officers mis-classified various imported goods which caused...

Chapter 1 - Department of Revenue-Customs Revenue
(PDF 0.23 MB)

83324 (-) 17 10 FY 11 1683467 23 135813 63 10 FY 12 2345463 39 149328 10 10 FY 13 2669162 14 165346 11 10 FY 14 2715434 2 172033 4 10 Source: Union Budget, EXIM Data- Department of Commerce 4 IEC is issued by DGFT, Delhi to every importer/Exporter. 5 http://commerce.nic.in/trade/international 4............

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08 May 2015
Compliance
Report No. 20 of 2015 - Union Government, Communications and IT Sector

of records of General Manager, Postal Accounts and Finance (GM (PAF)) West Bengal Postal Circle, Kolkata revealed that claims were not raised against Railways, Telecom and EPF Organisation for pension payment of ` 13.02 crore (Annexure-XII) through 22 HPOs/POs during the period from 1989-90 to............

Sector:
Information and Communication
Chapter 4 - Department of Electronics and Information Technology
(PDF 0.13 MB)

DeitY also stated that the expenditure was well within the overall approved budget of the SDC scheme and the SDC Empowered Committee, which had approved the aforementioned extensions is empowered for fund re-allocation within the overall approved budget. The fact, however, remains that the............

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05 May 2015
Compliance
Report No. 4 of 2015 - Compliance Audit on Indirect Taxes - Services Tax Union Government, Department of Revenue

– relative contribution 3 1.6 Growth of Service Tax - trends and composition 4 1.7 Service Tax from major service categories 4 1.8 Tax base 5 1.9 Budgeting issues in Service Tax 6 1.10 Service Tax forgone under Finance Act, 1994 6 1.11 Trade facilitation 7 1.12 Arrears of Service Tax 7 1.13............

Sector:
Taxes and Duties
Chapter 3 - Service Tax liability in Port Sector
(PDF 0.13 MB)

Report No. 4 of 2015 (Indirect Taxes -Service Tax) Chapter III Service Tax liability in Port sector 3.1 Introduction Service Tax on 'Port Services' provided by the major ports and their authorised persons was introduced with effect from 16 July 2001 ...

Chapter 1 - Introduction
(PDF 0.31 MB)

1.9 Budgeting issues in Service Tax Table 1.7 depicts a comparision of the Budget Estimates and the corresponding actuals for service tax receipts. Table 1.7: Budget, Revised estimates and Actual receipts ( in crore) Year Budget Revised Actual Diff. %age %age estimates budget receipts............

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