Audit Reports

18 July 2014

Performance

Report No. 15 of 2014 - Performance Audit on Public Private Partnership Project at Chhatrapati Shivaji International Airport, Mumbai - Union Government, Ministry of Civil Aviation

Airports Authority of India (AAI) had been the sole air traffic service provider in the country. Unprecedented increase in passenger and cargo traffic led to congestion in airports, particularly airports in metropolitan cities. Government decided to ...

Sector:

Transport & Infrastructure

Chapter 6 - Land

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Chapter 6 Land As per Article 2.6.1 of OMDA, AAI had agreed to lease out land in CSI Airport other than the land under existing lease and ‘carved out assets’ to MIAL for development of Airport. This was designated as ‘demised premises'. The...

Chapter 1 - Introduction

_{(PDF 1.92 MB)}

Chapter 1 Introduction 11.1 Growth of Aviation Sector Airports Authority of India (AAIJ has been the sole air traffic service provider for the air space in the country covering an area of 2.8 million square nautical miles of land mass and the...

Glossary

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Report No. 15 of 2014 Glossary AAI Airports Authority of India AERA Airports Economic Regulatory Authority of India ANS Air Navigation Services AO Airport Operator ATC Air Traffic Control BOOT Build, Own, Operate and Transfer CIDCO City and...

Chapter 3 - Project Management

_{(PDF 3.25 MB)}

of the Master plan, had revealed that the technical condition of the existing terminal was sound and the structure could be adapted to the latest building regulations to allow for large voids and addition of a new structure to create a much better passenger experience and world class............

Chapter 4 - Project Financing

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Chapter 4 Project Financing |4.1 Increase in Project Costs estimates The original transaction documents (OMDA/SSA) did not mention a cost estimate for the project. The initial estimate (prepared in 2006) of the project cost of ?5,826 crore was...

Chapter 5 - Revenue

_{(PDF 3.51 MB)}

As per Article 1.1 of OMDA, Retirement Compensation was to be based on the latest available Voluntary Retirement Scheme of AAI. During the operation support period, only 185 employees were absorbed by MIAL and for the balance 1,245 unabsorbed employees, MIAL was liable to pay Retirement............

Executive Summary

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As per Article 1.1 of OMDA, Retirement Compensation was to be based on AAl’s latest available Voluntary Retirement Scheme. AAI allowed MIAL to pay Retirement Compensation as monthly instalments over ten years in violation of specific directives from MOCA which stipulated that MIAL should............

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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

Annexures (I to VII)

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Report No. 14 of 2014 Annexure 1 (Referred to in Para 1.1.1) CONSUMPTION OF PETROLEUM PRODUCTS ('000 Metric Tonne) PRODUCT 2007-08 2008-09 2009-10 2010-11 2011-12 LPG 12010 12191 13135 14331 15350 SKO 9365 9303 9304 8928 8229 HSD 47669 51710 56242...

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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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However, CBEC neither furnished any record relating to formation of HPC along with its terms of reference nor provided the copy of the latest IS Strategic Plan to audit. 2.2 Monitoring by Senior Management CBEC had committed to having an internal monitoring mechanism comprising of a high level............

Chapter 4 - Other issues of operational malfuction

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Report No. 11 of 2014 (Performance Audit) Chapter IV: Other issues of operational malfunction Few other issues such as improper allocation/utilisation of hardware, inadequate disaster management system, non uploading of manually filed import and...

Chapter 3 - Functionality of the Application

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to capture the entire picture of the duties forgone as required under FRBM Act to be reported in 'Statement of Duty forgone' in the Union Receipt Budget. CBEC in its reply (February 2014) stated that details of duty debited through scrips are captured in BE_CASFI_LIC table. ICES can generate............

Annexures

_{(PDF 0.3 MB)}

Centralised Management of ICES Directories ITCHS Code Directory Management form : User Manual Guidelines for Budget Updations in ICES 1.5, Version 1.0 April 2013 Message List. Contract/Agreement for RMS software with M/s Birlasoft 17 Pages Contract agreements received on SLA with M/s............

Glossary

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Report No. 11 of 2014 (Performance Audit) Glossary ACP Accredited Client Program ACC Air Cargo Complex ADD Anti Dumping Duty AEO Authorised Economic Operator ATF Aviation Turbine Fuel AV Assessable Value BCD Basic Customs Duty BE Bill of Entry CAB...

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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

Such statements may serve the purpose better as a part of the Fiscal Responsibility and Budget Management (FRBM) disclosure in the Receipt budget of the Union Government. (Paragraph 5) ............

Sector:

Taxes and Duties

Glossary

_{(PDF 0.32 MB)}

Foreign Inward Remittance Certificate FMS Focus Marketing Scheme FOB/fob Free on Board FPS Focus Productivity Scheme FRBM Fiscal Responsibility and Budget Management FSEZ Falta Special Economic Zone FT (D&R) Act Foreign Trade (Development & Regulation) Act, 1992 FTA Foreign Trade Agreement FTP............

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...

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,...

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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 2 - Adequacy of existing Systems and Procedures

_{(PDF 10.95 MB)}

Report No. 9 of 2013 (Performance Audit) Chapter 2 : Adequacy of existing systems and procedures 2.1 An ideal tax administration system would be one in which all the tax due reaches the Government through voluntary compliance. Tax gap captures the...

Abbreviations

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Report No. 9 of 2013 (Performance Audit) Abbreviations ACES Automation of Central Excise and ST AIR Annual Information Return BAS Business Auxiliary Services BPO Business Process Outsourcing BSS Business Support Services CBDT Central Board 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

ESIC may also investigate and determine accountability in time barred cases. l The ESIC may frame the budget estimate with due care. The Ministry may scrutinize the budget proposals carefully before according sanction. l It is recommended to hold meetings of various committees as prescribed and............

Sector:

Social Welfare

Annexes

_{(PDF 0.21 MB)}

30 of 2014 Number of Beds Percentage of Sl. No. Name of Hospital available occupancy during the year V Budge-Budge 300 76 VI Kalyani 250 76 VII Manicktola 412 93 VIII Kamarhati 348 84 IX Sealdah 254 86 X Uluberia 216 88 XI Serampore 216 74 XII Bandel 250 76 XIII ODC Thakurpur 300 106 XIV............

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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

_{(PDF 12.97 MB)}

report of PAC (14th Lok Sabha) is given below: Streamline the project planning mechanism in the Ministry with regard to property management and budgetary provisions. Expedite all the pre-construction activities in regard to their projects (reported to in the audit report), such as............

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18 July 2014

Performance

Report No. 7 of 2014 - Performance Audit on Assessment of Firms Union Government, Department of Revenue - Direct Taxes

Partnership Firms (Firms) along with Association of Persons (AOPs) and Body of Individuals (BOIs) constitute one of the major businesses apart from the corporate sector in India. Firms are governed by India Partnership Act, 1932. The Income Tax Act, ...

Sector:

Taxes and Duties

Chapter 5 - Internal Control

_{(PDF 3.75 MB)}

Report No. 7 of 2014 (Performance Audit) Chapter V: Internal Control 5.1 Introduction Internal control is necessary to improve policy formulation and implementation. An effective system of internal controls serves as a means to obtain reasonable...

Chapter 2 - Systemic Iuues of the Firms and their Partners

_{(PDF 5.38 MB)}

Report No. 7 of 2014 (Performance Audit) Chapter II: Systemic issues of the Firms and their Partners 2.1 Introduction Partnership is the relationship between persons who have agreed to share the profits of a business carried on by all or any of...

Abbreviations

_{(PDF 0.35 MB)}

Report No. 7 of 2014 (Performance Audit) Abbreviations ACIT Assistant Commissioner of Income Tax ADCR Arrear Demand & Collection Register AIR Annual Information Return AO Assessing Officer AOP Association of Persons AY Assessment Year Bol Body of...

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23 August 2013

Performance

Report No. 18 of 2013 - Performance Audit of Preservation and Conservation of Monuments and Antiquities of Union Government, Ministry of Culture

2 Performance Audit of Preservation and Conservation of Monuments and Antiquities Chapter –:Introduction Approximately 33 per cent 1 of the total budget of the Ministry was utilised for the functioning of the ASI. Another six per cent was given to the seven major museums of the country.............

Sector:

Art, Culture and Sports

Chapter 6 - Management of Antiquities

_{(PDF 0.71 MB)}

is perhaps the biggest collection of Central Asian art including Chinese, Tibetan and Tangut manuscripts, paintings, textile fragments, ceramic, Buddhist art objects, Prakrit wooden tablets, thousands of other art objects and documents. Presently this collection was located at the National............

Chapter 2 - Identification and Protection of Monuments and their documentation

_{(PDF 0.16 MB)}

In the absence of a uniform standard to recognise a monument as an independent entity, we could not conclude that security concerns and budgeting needs of monuments were adequately assessed and addressed. Recommendation 2.3: There is a need to have clearly laid down guidelines for notifying............

Chapter 4 - Preservation and Conservation Works

_{(PDF 2.15 MB)}

•S Non preparation of inspection notes after site inspection, •S Absence of complete documentation of the works estimates, •S Faulty budgeting of the conservation works resulting in inclusion of extra items, S Delays in completion of works and ?f Non preparation of completion............

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03 September 2013

Performance

Report No. 16 of 2013 - Performance Audit on Autonomous Bodies of Union Government, Civil

Indian Council for Cultural Relations was established with the primary objective of establishing, reviving and strengthening cultural relations and mutual understanding between India and other countries. To achieve this objective, the authorities of ...

Sector:

General Sector Ministries and Constitutional Bodies

Chapter I: Working of Indian Council of Cultural Relation (Ministry of External Affairs)

_{(PDF 14.82 MB)}

It did not place its budget for the years 2007-08 to 2009-10 before the Finance Committee, the Governing Body and the General Assembly for approval. This undermined the role of these bodies. (Paragraphs 1.2.1.1,1.2.1.2 and 1.2.1.3) The Council did not prepare the annual plan of action............

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