Audit Reports

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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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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08 May 2015

Financial

Report No. 15 of 2015 - Financial Audit on Railways Finances Union Government,Railways

Laid in Lok Sabha/Rajya Sabha on ____________________________ Union Government (Railways) Railways Finances Report No.15 of 2015 i Table of Contents Particulars Paragraph Pages Preface (iii) Executive Summary (iv) CHAPTER 1 –............

Sector:

Transport & Infrastructure

Glossary

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Glossary of Terms Glossary of Terms Terms Description 17-Zones of Indian Central Railway (CR), Eastern Railway (ER), East Railways Central Railway (ECR), East Coast Railway (ECoR), Northern Railway (NR), North Central Railway (NCR), North Eastern Railway (NER),............

Chapter 1 - State of Finances

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Chapter 1 State of Finances Chapter-1 State of Finances This chapter provides a broad perspective of the finances of the Indian Railways (IR) during 2013-14 and analyses critical changes in the major financial indicators with reference to the previous year as well as the............

Chapter 3 - Review of Suspense Balances in Indian Railways

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Chapter 3 Review of Suspense Balances in Indian Railways Chapter 3 Review of Suspense Balances in Indian Railways 3.1 Introduction The Suspense Heads are certain intermediary/adjusting heads of............

Executive Summary

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EXECUTIVE SUMMARY Background Indian Railways (IR) is a departmental commercial undertaking of the Government of India. It consists of 65,808 route kms* on which 21,598 trains ply,............

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05 May 2015

Compliance

Report No. 2 of 2015 - Compliance Audit on General Purpose Financial Reports of Central Public Sector Enterprises of Union Government, Commercial

Corporations National Highways Authority of India Road Transport and Highways 12,063 Government Companies Indian Railway Finance Corporation Ltd Railways 1,000 Others 839 Total 13,902 During the year 2013-14, the following CPSEs issued fully paid bonus shares as under: Sl no Name of the............

Sector:

Finance

Chapter 3 - Corporate Governance

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Such information includes annual operating plans, budgets, quarterly results, minutes of audit committee, information on recruitment and remuneration of senior level officers just below Board level, details of joint venture, foreign exchange etc. In respect of the following companies, the............

Appendices

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of India Limited 2012-13, 2013-14 **39 Weighbird (India) Limited Under liquidation PETROLEUM & NATURAL GAS 40 Biecco Lawrie Limited 2013-14 RAILWAYS **41 Punjab Logistics Infrastructure Ltd 2013-14 ROAD TRANSPORT AND HIGHWAYS **42 Indian Road Construction Corporation Limited Under............

Chapter 2 - Oversight Role of CAG

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Corporation of India Short Term Loans and Advances were overstated due to Limited inclusion of: (i) 49.96 crore recoverable from Ministry of Railways for sales tax and other recoveries. (ii) 1.61 crore for advances given to Railways for Capital works. RAPP Transmission Company Capital............

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13 August 2013

Financial

Report No. 1 of 2013 - Financial Audit of Civil on Accounts of Union Government

This Report discusses the comments of the Comptroller and Auditor General of India on the accounts of the Union Government and analyses the finances of the Union Government for the year 2011-12. It also contains an analysis of the Appropriation...

Sector:

Finance

Annexures

_{(PDF 29.91 MB)}

8235.113-Nationl Renewal Funds Reserve 17,70,20 2008-09 18. 8235.110-Food Grain Reserve Funds Reserve 14 2002-03 19. 8337.103-Contributory Indian Railways Deposit 65,12 2001-02 Conference Association Employees’ Provident Fund- Investment Account 20. 8337.104-Non-contributory Indian Deposit 50............

Chapter 1 - An Overview of Union Finances-2011-12

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rural development programmes, user charges for irrigation, provision of energy, receipts of Public Sector Enterprises and Government departments like Railways, Posts, Shipping etc. ** Fiscal services and other General Services (Police, Public Works, Stationery and Printing etc.) The relative............

Chapter 3 - Appropriation Accounts-2011-12

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year 2011-12 revealed that the Demand for Grants for the concerned grant, while indicating gross expenditure provision of ?11,640.19 crore at the Budget Estimates, has sought for purposes of the Appropriation Bill an amount of ?795.88 crore only by netting of provisions of recoveries. Through............

Chapter 3 - Appropriation Accounts-2011-12

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The Ministries of Defence, Railways and the Department of Posts prepare the Appropriation Accounts of their respective grants. The Comptroller and Auditor General of India submits four Appropriation Accounts pertaining to different sectors of activities of the government, viz. Civil,............

Chapter 5 - Review of Selected Grants

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It does not include journal entries. Above data is for civil ministries, i.e. excluding Department of Posts, Defence Services and Railways. 169 Report of the CAG on Union Government Accounts 2011-12 Over the five years 2007-08 to 2011-12 Grants-in-aid have grown by 85.5 per cent, at a higher............

Chapter 6 - Grants-IN-AID: An Analysis

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It does not include journal entries. Above data is for civil ministries, i.e. excluding Department of Posts, Defence Services and Railways. 169 Report of the CAG on Union Government Accounts 2011-12 Over the five years 2007-08 to 2011-12 Grants-in-aid have grown by 85.5 per cent, at a higher............

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