Audit Reports

23 April 2010

Compliance

Report No. 13 of 2009 - Compliance Audit on Indirect Taxes – Service Tax Union Government, Department of Revenue

This report contains 155 paragraphs with a revenue implication totalling Rs. 375.55 crore. The Ministry/department has accepted, till January 2010, the audit observations in 130 paragraphs involving revenue of Rs. 305.13 crore and reported recovery...

Sector:

Taxes and Duties

Chapter 6 – Miscellaneous topics of interest

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ReportXo. 13 of2009-10 - Union Government (Indirect Taxes -Service lax) CHAPTER VI MISCELLANEOUS TOPICS OF INTEREST A few interesting issues pertaining to the short payment of service tax due to incorrect self assessment, suppression of value of...

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05 August 2010

Compliance

Report No. 9 of 2009 - Compliance Audit on Compliance Audit 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 officers of the C&AG of India under Section 619(3) (b) of the Companies...

Sector:

Finance |

Transport & Infrastructure |

Power & Energy |

Industry and Commerce |

Science and Technology |

Information and Communication |

Agriculture and Rural Development |

Social Welfare |

Defence and National Security

Chapter 3 - Ministry of Coal

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Report No. 9 of2009-10 3.1.1 Loss of revenue due to delayed implementation of revival scheme of Bhojudih Coal Washery Deshaling Plant commissioned at a cost of Rs.6.54 crore for feeding dirt free coal to the main washers was non-operational. Batac...

Chapter 19 - Ministry of Steel

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Report No. 9 of2009-10 (-^ CHAPTER XIX: MINISTRY OF STEEL v_/ KIOCL Limited 19.1.1 Extra expenditure due to payment of higher tariff and congestion surcharge on transportation of iron ore Failure of the Company to get its railway siding declared as ...

Appendices

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Report No. 9 of2009-10 •-• APPENDIX -I (Referred to in para 15.1.1) Amount (Rs. in lakh) Name of Name of the Audit observation in brief Amount of Amount PSU Ministry/ recovery recovered by Department pointed out the by Audit Management Eastern...

Chapter 4 - Ministry of Commerce and Industry

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Report No. 9 of2009-10 (-> CHAPTER IV: MINISTRY OF COMMERCE AND INDUSTRY V_J Export Credit Guarantee Corporation of India Limited 4.1.1 Inadequate due diligence during settlement of a claim Madurai branch of ECGC settled an inadmissible claim for...

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23 April 2010

Compliance

Report No. 12 of 2009 - Compliance Audit on Indirect Taxes – Central Excise Union Government, Department of Revenue

This report contains 75 paragraphs with a revenue implication totalling Rs. 156.84 crore. The Ministry/department had, till December 2009, accepted the audit observations in 41 paragraphs involving revenue of Rs. 48.30 crore and reported recovery of ...

Sector:

Taxes and Duties

Chapter 3 - Valuation of excisable goods

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Report No. 12 of2009-10 - Union Government (Indirect Taxes - ('entral Excise) CHAPTER III \ VALUATION OF EXCISABLE GOODS \_ _) Duty at ad valorem rates is charged on a wide range of excisable commodities. Valuation of such goods is governed by...

Chapter 1 - Central excise receipts

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Report No. 12 of2009-10 - Union Government (Indirect Taxes - Central Excise) r CHAPTER I \ V CENTRAL EXCISE RECEIPTS J 1.1 Budget estimates, revised budget estimates and actual receipts The budget estimates, revised estimates and actual receipts of ...

Chapter 2 – Exemptions

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Report No. 12 of2009-10 - Union Government (Indirect Taxes - Central Excise) CHAPTER II EXEMPTIONS Under section 5A(1) of the Central Excise Act. 1944. the Government is empow ered to exempt goods attracting excise duty from the whole or any part...

Chapter 6 – Cess not levied or demanded

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Report No. 12 of2009-10 - Union Government (Indirect Taxes - Central Excise) CHAPTER VI CESS NOT LEVIED OR DEMANDED v_) Cess is levied and collected in the same manner as excise duty under the provisions of various Acts of the Parliament. A few...

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23 April 2010

Compliance

Report No. 11 of 2009 - Compliance Audit on Railways, Union Government (Railway)

The gross traffic receipts of Rs.79,861.85 crore registered a growth of 11.35 per cent and the working expenses of Rs.71,839.30 crore rose by 31.91 per cent over the year 2007-08. The net revenue surplus of Rs.4,456.78 crore after payment of...

Sector:

Transport & Infrastructure

Chapter 4 - Performance of Railway PSUs, SPVs and Jvs

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Report No. 11 of2009-10 (Railways) CHAPTER 4: STORES AND ASSETS MANAGEMENT 4.1 Deficiencies in procurement 4.1.1 Eastern Railway: Injudicious procurement of non-stock stores items Injudicious procurement of non-stock items leading to non-disposal of ...

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05 August 2011

Compliance

Report No. 34 of 2010 - Compliance Audit on Railways, Union Government (Railway)

This report contains the audit findings of significant nature which arose from the compliance audit in Ministry of Railways (Railway Board) of the Union Government and its field offices. The report contains 7 chapters. Chapter 1 explains the audit...

Sector:

Transport & Infrastructure

Chapter 2 – Traffic – commercial and operations

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Chapter 2 Traffic - Commercial and Operations Chapter 2: Traffic - Commercial and Operations The Traffic Department of IR has two distinct business processes- Operations and Commercial. The Commercial Branch is responsible for the sale of...

Chapter 3 - Engineering–open line and construction

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Chapter 3 Engineering - Open Line and Construction Chapter 3 - Engineering - Open Line and Construction The Engineering Department is headed by Member (Engineering) at Railway Board and has two distinct branches viz., Civil Engineering and Survey & ...

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26 November 2010

Compliance

Report No. 17 of 2010 - Compliance Audit on Environment, Union Government Ministry of Environment and Forests

Protection and conservation of the environment is increasingly becoming important, especially in light of observed climate change which has devastating consequences for the survival of humanity. In this context, effective environmental governance by ...

Sector:

Environment and Sustainable Development

Chapter 1 – Introduction

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Chapter -1 INTRODUCTION This Report of the Comptroller and Auditor General of India relates to matters arising from audit of the transactions and performance of the Ministry of Environment and Forests. Ministry of Environment and Forests is the...

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25 March 2011

Compliance

Report No. 29 of 2010 - Compliance Audit on Indirect Taxes – Service Tax Union Government, Department of Revenue

This Report contains 44 paragraphs with a revenue implication of Rs.70.38 crore. We had issued another 150 paragraphs involving money value of Rs.91.80 crore to the department/Ministry on which rectiflcatory action was taken in the form of issuing...

Sector:

Taxes and Duties

Chapter 1 - Service tax receipts

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Report No. 29 of 2010-11 - Union Government (Indirect Taxes -Service Taxi / A CHAPTER I V SERVICE TAX RECEIPTS J 1.1 Tax administration Service tax was introduced from 1 July 1994 through the Finance Act. 1994. Administration of service tax has...

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05 August 2011

Compliance

Report No. 38 of 2010-11 - Compliance Audit on Autonomous Bodies, Union Government(Civil)

In 2009-10, there were 315 central autonomous bodies whose accounts were to be certified under Section 19(2) and 20(1) of the CAG's (DPC) Act 1971. Government of India released RS 35073.03 crore towards grants/loans to 262 central autonomous bodies...

Chapter II: Ministry of External Affairs

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Report No. 38 of 2010-11 CHAPTER II: MINISTRY OF EXTERNAL AFFAIRS V___ Indian Council for Cultural Relations 2.1 Undue favour to contractor The Indian Council for Cultural Relations awarded the work of inaugural ceremony of “Festival of Russia in...

Chapter I: General

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Report No. 38 of 2010-11 --- CHAPTER I: GENERAL 1.1 Annual accounts of autonomous bodies 1.1.1 Grants and loans released to Central autonomous bodies Bodies established by or under law made by the Parliament and containing specific provisions for...

Chapter IV: Ministry of Human Resource Development (MHRD)

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Report No. 38 of 2010-11 (---\ CHAPTER IV : MINISTRY OF HUMAN RESOURCE DEVELOPMENT V_) Department of Higher Education Dr. B.R. Ambedkar National Institute of Technology, Jalandhar 4.1 Avoidable expenditure Dr. B. R. Ambedkar National Institute of...

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05 August 2011

Compliance

Report No. 33 of 2010 - Compliance Audit on Railways Finances, Union Government (Railway)

IR is a departmental commercial undertaking of the Government of India. It consists of 63,974 route kms1 on which about 18,820 trains ply, carrying more than 20 million passengers and hauling about 2.4 million tonne of freight everyday. Policy...

Sector:

Transport & Infrastructure

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03 August 2010

Compliance

Report No. 9 of 2010 - Compliance Audit on Autonomous Bodies, Union Government(Civil)

This report contains the audit findings of significant nature which arose from the compliance audit in Civil Ministries of the Union Government, Departments of Posts and Telecommunications and their field offices. The report contains 18 chapters....

Sector:

General Sector Ministries and Constitutional Bodies

Chapter 8 - Ministry of Home Affairs

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Report No. 9 of 2010-11 CHAPTER VIH : MINISTRY OF HOME AFFAIRS Central Reserve Police Force 8.1 IT audit of SELO system of Central Reserve Police Force Highlights > Despite incurring an expenditure of Rs. 50.70 crore on the implementation of the...

Chapter 2 - Ministry of Agriculture

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Report No. 9 of 2010-11 S \ CHAPTER II: MINISTRY OF AGRICULTURE --- Department of Agriculture & Co-operation 2.1 Infructuous expenditure on construction of Glass House and purchase of X-Ray Scanner by National Plant Quarantine Station, New Delhi The ...

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