MENU
About Us
About Us
Our Mandate
Disclosure
Our Offices
State Level Offices
Central Audit Offices
Training Institutes
Audit Reports
Accounts
Resources
Contact Us
Working with Us
Contact Us
Media Centre
Others
CoRE
International Relations
Grievances
Employee Corner

Audit Reports

Reports older than 2009

Filter

filter

Page 137 of 154, showing 10 records out of 1,538 total

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 3 - Ministry of Civil Aviation
(PDF 1.54 MB)

are handled in two phases - Phase 1 flights start from various Indian embarkation points and land at Jeddah/ Madina, and Phase - II involves return flights from Jeddah and Madina to Indian airports. 3.1.1.1 Haj Subsidy Haj subsidy is the difference between the fare paid by HCOI pilgrims...............

Chapter 8 - Ministry of Home Affairs
(PDF 0.96 MB)

of the objectives of the National Crime Records Bureau (NCRB) is to create and maintain secure, sharable, national databases on crimes, criminals, property and also the data pertaining to Motor Vehicles, Firearms and organized crime gangs for law enforcement agencies. The bureau has developed...............

Chapter 13 - Ministry of Textiles
(PDF 3.75 MB)

It was the Ministry’s expectation that the project would enable about two lakh carpet weavers to earn better returns through full-time employment and escape exploitation by big yam dealers. The project had envisaged that while undertaking distribution of good quality raw material directly...............

Download Full Report (PDF 30.95 MB)
06 August 2010
Compliance
Report No. 12 of 2010 - Compliance Audit on Army and Ordnance and Factories, Union Government, Defence Services

This resulted in receipt of defective masks which have been returned by Army aviation units due to difficulties faced by the Pilots in inhaling oxygen. The intended benefit of the expenditure of Rs 5.06 crore on its procurement was therefore not achieved even after more than two years of...............

Sector:
Defence and National Security
Chapter 7 - Ordnance Factory Organisation
(PDF 0.24 MB)

No. 12 of 2010-11 (Defence Services) CHAPTER VII: ORDNANCE FACTORY ORGANISATION 7.1 Performance of Ordnance Factory Organisation 7.1.1 Introduction The Ordnance Factory Board (OFB) functions under the administrative control of the Department of...

Download Full Report (PDF 1.17 MB)
10 December 2010
Compliance
Report No. 2 of 2010-11 - Compliance Audit on Financial Reporting by Central Public Sector Undertakings of Union Government, Commercial

(ii) The titles to the various immovable properties taken over from DoT were yet to be transferred in the name of the Company. (iii) Income from recharge coupon, prepaid calling cards, ITC cards, Sancharnet cards and stock of recharge coupons and prepaid calling cards, are subject to...............

Sector:
Finance
Chapter 2 - CAG's oversights role
(PDF 0.23 MB)

(ii) The titles to the various immovable properties taken over from DoT were yet to be transferred in the name of the Company. (iii) Income from recharge coupon, prepaid calling cards, ITC cards, Sanchamet cards and stock of recharge coupons and prepaid calling cards, are subject to...............

Download Full Report (PDF 2.46 MB)
18 March 2011
Compliance
Report No. 1 of 2010 - Compliance Audit on Accounts, Union Government(Civil)

card, change card related services 284 ™ Services provided by a telegraph authority in relation to telecom 239 ™ Services provided in renting of immovable property for use in further some business or commerce 563 ™ Education cess 171 3.4.1 Tax buoyancy: This refers to the built-in...............

Sector:
Finance
Chapter 2 - Comments on Accounts
(PDF 0.31 MB)

It was also not possible to work out performance indicators like return on investment, profitability etc. for the activities undertaken by these entities. 2.11 Losses and irrecoverable dues written off/waived Statement of losses and irrecoverable dues written off /waived off during the year...............

Chapter 5 - Management of Fiscal Liabilities and Imbalances
(PDF 0.39 MB)

Prudent reduction of revenue expenditure could enable the Government to return to a state of primary surplus. 5.3 Buoyancy of Assets and Ratio of Assets to Liabilities Governments in developing countries tend to borrow funds for creating capital assets or for making investment. Though in...............

Download Full Report (PDF 2.36 MB)
20 December 2011
Compliance
Report No. 24 of 2011 - 12 Union Government (Defence Services) Army and Ordnance Factories

Sanjana on Schedule VI of the CLAR 19 1925 for 30 years up to September 1967 at annual rent of ` 1/-. Subsequently, the property was held by Mrs. Nargis S. Mazda. The lease was initially renewed up to September 1997 and finally renewed up to September 2027 with annual rent of ` 3/-. The...............

Sector:
Defence and National Security
Chapter 8 – Factory Organisation
(PDF 0.16 MB)

Of these rejected turret castings, HVF returned two rejected turret castings to M/s BHEL after recovery of the payment and was holding 12 rejected turret castings in their stock as of November 2010. Even though HVF had recovered the cost of 10 of the 14 rejected turret castings - four from M/s...............

Chapter 7 – Project Management in Armament Research and Development Establishment
(PDF 0.12 MB)

No. 24 of 2011-12 (Defence Servicesj / \ CHAPTER VII: PROJECT MANAGEMENT IN ARMAMENT RESEARCH AND DEVELOPMENT ESTABLISHMENT \_ _J Staff projects taken up for delivery of products required by Defence Forces during the last 15 years met with varying...

Download Full Report (PDF 1.38 MB)
30 March 2012
Compliance
Report No. 29 of 2011 - Compliance Audit on Indirect Taxes – Service Tax Union Government, Department of Revenue

BAS Business Auxiliary services 3,385.41 3,901.43 15.24 5.50 5. IMP Services provided in relation to renting of immovable property, other than residential properties and vacant land, for use in the course or furtherance of business or commerce 2,023.09 3,001.24 48.35 4.23 6. MRA Manpower...............

Sector:
Taxes and Duties
Chapter 4 - Non-payment of Service Tax by registered service providers
(PDF 0.35 MB)

SBFVICB PBLOVtPBIBS 4.1 Courier service 4.2 Works contract service and construction of complex service 4.3 Business auxiliary service 4.4 Renting of immovable property Report No. 29 of 2011-12 - Union Government (Indirect Taxes --- Service Tax) CHAPTER IV NON-PAYMENT OF SERVICE TAX BY REGISTERED...............

Chapter 2 – Un-registered service providers
(PDF 0.34 MB)

65(64) of Finance Act 1994, with effect from 16 June 2005, the service of management, maintenance or repairs of properties (MMR), whether movable or immovable, has been brought in the tax net. As per clarification issued by Finance Ministry vide circular no.H0/4/2009-ST dated 23 February 2009,...............

Download Full Report (PDF 0.8 MB)
15 May 2012
Compliance
Report No. 32 of 2011 - Compliance Audit on Railway, Union Government (Railway)

Recommendations ¾ In order to guard against any mishap causing extensive damages to Railways assets or public property, Railway Board needs to review the repots received from Zonal Railways critically and take action to ensure that the equipment such as WILD and electronics weighbridges are...............

Sector:
Transport & Infrastructure
Annexures
(PDF 0.66 MB)

Chapter 2 Traffic - Commercial and Operations Annexure I (Para 2.1.5.5) STATEMENT SHOWING FACILITIES INCORPORATED IN THE SCOPE OF WORK IN GOODS SHEDS APPROVED FOR UPGRADATION WORKS Railway Name of Required Traffic facilities to be provided at...

Chapter 3 - Engineering - Open line and Construction
(PDF 2.4 MB)

Chapter 3 Engineering - Open Line and Construction Chapter 3 - Engineering - Open Line and Construction The Engineering department of Indian Railways has two distinct organizations namely Open Line and Construction. While the Open Line is...

Chapter 2 - Traffic - Commercial and Operations
(PDF 0.46 MB)

Recommendations In order to guard against any mishap causing extensive damages to Railways assets or public property, Railway Board needs to review the repots received from Zonal Railways critically and take action to ensure that the equipment such as WILD and electronics weighbridges are...............

Chapter 4 - Mechnical - Zonal Hqrs/Workshops/Production Units
(PDF 0.43 MB)

In case, the sanctioning limit was beyond the power of CAO, COFMOW, cases were returned to indenting units for obtaining the sanction of Railway Board. Audit observed that in 11 cases valuing f 7.04 crore, finalized by the Tender Committee (TC), LOA was not issued for want of revised...............

Download Full Report (PDF 3.82 MB)
24 April 2012
Compliance
Report No. 27 of 2011-12 - Compliance Audit on Direct Taxes Union Government, Department of Revenue

The Comptroller and Auditor General of India conducts the audit of revenues from direct taxes of the Union Government under section 16 of the Comptroller and Auditor General of India (Duties, Powers and Conditions of Service] Act, 1971.Direct taxes...

Sector:
Taxes and Duties
Chapter 1 - Tax Administration
(PDF 7.02 MB)

despite clear provisions in the Act to enforce collection and recovery of outstanding demand viz, attachment and sale of assessee's movable and immovable property, appointment of a receiver for the management of assessee's properties and imprisonment, Tax demands remain irrecoverable for a...............

Download Full Report (PDF 36.48 MB)
08 September 2011
Compliance
Report No. 20 of 2011 - Compliance Audit on Air Force and Navy, Union Government, Defence Services

57 Air Force Station, Bamrauli has eight hangars, which were constructed in 1958, as special use type property for parking of aircraft. Of these, one hangar had not been in use for the intended purpose for a long period. The Station Commander in...............

Sector:
Defence and National Security
Chapter 1 - Introduction
(PDF 0.35 MB)

Report No. 20 of 2011-12 (Air Force anil Navy) * CHAPTER I: INTRODUCTION 1.1 About the report The office of the Principal Director of Audit, Air Force and Navy (PDA/AFN) is responsible for auditing the accounts and the financial transactions...

Chapter 2 - Ministry of Defence
(PDF 0.36 MB)

Report No. 20 of 2011-12 (Air Force and Navy) CHAPTER II: MINISTRY OF DEFENCE 2.1 Delayed acquisition of armaments for a frontline fighter aircraft The Indian Navy (IN) followed a flawed approach in acquiring its new fighter aircraft fleet by not...

Chapter 4 – Navy
(PDF 0.3 MB)

Report No. 20 of 2011-12 (Air Force and Navy) CHAPTER IV: NAVY Procurement 4.1 Avoidable expenditure in procurement of spares for a helicopter Abnormal delay in processing the case for procurement of spares for KA-31 helicopters coupled with...

Download Full Report (PDF 0.81 MB)
25 August 2011
Compliance
Report No. 3 of 2011 - Compliance Audit on 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 Comptroller and Auditor General of India under Section 619(3)...

Sector:
Finance |
Transport & Infrastructure |
Power & Energy |
Industry and Commerce |
Information and Communication |
Social Welfare
Chapter 13 - Ministry of Power
(PDF 9.97 MB)

but does not include any institution whose principal business is that of agriculture activity, industrial activity, sale/purchase/construction of immovable property. 239 Report No. 3 of 2011-12 funds were raised after proper financial planning and commensurate with business requirements;...............

Chapter 2 - Ministry of Civil Aviation
(PDF 7.64 MB)

2.3.5.2 Non recovery of Service Tax from DIAL The Finance Act, 2007 introduced a service tax category of “renting of immovable property”. This new taxable category was effective from 1 June 2007. On 8 October 2007, the service tax consultant (M/s. AK Batra & Associates) of AAI opined...............

Chapter 8 - Department of Fertilizers
(PDF 4.69 MB)

Report No. 3 of 2011-12 CHAPTER VIII: DEPARTMENT OF FERTILIZERS National Fertilizers Limited 8.1 Marketing of products Introduction National Fertilizers Limited (Company) incorporated in 1974 had an annual installed production capacity of 32.30...

Chapter 3 - Ministry of Coal
(PDF 3.18 MB)

The Regulations further stipulate that the normative3 Return on Equity (ROE) should be restricted to actual equity investment, subject to a ceiling of 30 per cent of tire capital cost. It allowed recovery of entire cost of debt from the beneficiaries through tariff. Neyveli Lignite Corporation...............

Chapter 11 - Ministry of Housing & Urban Poverty Alleviation
(PDF 2.58 MB)

Report No. 3 of 2011-12 CHAPTER XI: MINISTRY OF HOUSING & URBAN POVERTY ALLEVIATION j Housing and Urban Development Corporation Limited 11.1 Lending Operations in Urban Infrastructure Schemes Introduction Housing and Urban Development Corporation...

Chapter 16 - Department of Shipping
(PDF 1.8 MB)

Report No. 3 of 2011-12 f-\ CHAPTER XVI: DEPARTMENT OF SHIPPING Dredging Corporation of India Limited 16.1 Delay in acquisition of trailer suction hopper dredgers and its impact on the performance of the Company Introduction Dredging is primarily...

Appendices
(PDF 1.3 MB)

Report No. 3 of 2011-12 ?-- APPENDIX-I (Referred to in para 14.4) Recoveries at the instance of audit during the year 2009-10 ____Amount (T in lakh) Name of Name of the Audit observation in brief Amount of Amount PSU Ministry/ recovery recovered by ...

Download Full Report (PDF 91.98 MB)