Audit Reports

13 July 2015

Compliance Financial Performance

Arunachal Pradesh

Report of 2014 – Compliance, Financial and Performance Audit on Social Public Sector Undertakings(SPSUs) of Government of Arunachal Pradesh

This Audit Report has been prepared in five Chapters. Chapters I to IV deal with Social, Economic (other than Public Sector Undertakings), Revenue, Economic(Public Sector Undertakings) Sectors and Chapter VI deals with Follow up of Audit...

Sector:

Taxes and Duties |

Finance |

Transport & Infrastructure |

Power & Energy |

Science and Technology |

Agriculture and Rural Development |

Social Welfare |

Education, Health & Family Welfare |

Social Infrastructure |

General Sector Ministries and Constitutional Bodies

Chapter 3 – Revenue Sector

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M Chapter III: Revenue Sector 3.1 GENERAL 3.1.1 Trend of Revenue Receipt The tax and non-tax revenue raised by the Government of Arunachal Pradesh during the year 2012-13, the State share of net proceeds of divisible Union taxes and duties assigned ...

Chapter 2 - Economic Sector

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Chapter II: Economic Sector 2.1.1 Introduction This Chapter of the Audit Report for the year ended 31st March 2013 deals with the Audit findings of State Government units under the Economic Sector. During 2012-13, total budget allocation of the...

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26 March 2015

Compliance Performance

Andhra Pradesh

Report 1 of 2015 - Compliance and Performance Audit on Revenue Sectors of Government of Andhra Pradesh

The report contains 34 paragraphs involving Rs. 1236.88 crore relating to non/short levy of taxes, interest, penalty, etc., and a performance audit on"Public service delivery including functioning of IT services (CFST)in Transport Department...

Chapter 4 - Stamp Duty and Registration Fees

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CHAPTER-IV STAMP DUTY AND REGISTRATION FEES / \ CHAPTER IV STAMP DUTY AND REGISTRATION FEES v_) 4.1 Tax administration Receipts from stamp duty and registration fee are regulated under the Indian Stamp Act 1899, (IS Act), Registration Act, 1908 (IR ...

Overview

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Overview ^ - ? u I ^ OVERVIEW 91 I 9 The report contains 34 paragraphs involving ? 1236.88 crore relating to non/short levy of taxes, interest, penalty, etc., and a performance audit on ‘"Public service delivery including functioning of IT...

Index

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Report of the Comptroller and Auditor General of India (Revenue Sector) for the year ended March 2014 Government of Andhra Pradesh Report No. 1 of 2015 TABLE OF CONTENTS Reference to Paragraph Page Preface v Overview vii CHAPTER - I: GENERAL Trend...

Chapter 2 - TAX/VAT on Sales Trade etc.

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CHAPTER-II Taxes / VAT on Sales, Trade etc. ( \ CHAPTER II Taxes / VAT on Sales, Trade etc. --I_J 2.1 Tax administration Commercial Taxes Department is under the purview of Principal Secretary to Revenue Department at Government level. The...

Chapter 1 - General

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CHAPTER-I GENERAL ( A CHAPTER -1 GENERAL v_I_J 1.1 Trend of revenue receipts 1.1.1 The tax and non-tax revenue raised by the Government of Andhra Pradesh during the year 2013-14, the State's share of net proceeds of divisible Union taxes and duties...

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Financial

Assam

Report of 2005 - Financial Audit on Urban Local Bodies and Panchayati Raj Institutions, Government of Assam

The audit institutions entrusted with responsibility of audit of Local Bodies, derive their duties and powers from articles 243 J and 243 Z of the Constitution of India, which expect the States to make Legislation for maintenance of accounts by the...

Chapter 3 - Revenue Receipts PRI

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CHAPTER-III REVENUE RECEIPTS 3.1 Loss of Revenue of Rs.36.34 lakh on account of Registration Fees and Stamp Duties Local markets. Par-ghats, fisheries etc falling under jurisdiction of Panchayats are settled/leased with individual bidders annually...

Annexures

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Annexure-‘A’ Loss of revenue due to non-deduction and non-remittance of Income tax SI No Name of the Units No. of items Period Amount of Income Tax (In Rupees) 1 Tapattary AP 72 4/03 to 8/04 102598 2 Sonari AP 30 2/05 to 8/06 22858 3 Nazira AP...

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23 April 2010

Compliance

Report No. 14 of 2009 - Compliance Audit on Indirect Taxes – Customs Union Government, Department of Revenue

The report has a total revenue implication of Rs. 54.09 crore covering 112 paragraphs. The Ministry/department has accepted, till January 2010, the audit observations in 80 paragraphs (71 percent of the paragraphs featured) with a money value of Rs. ...

Sector:

Taxes and Duties

Chapter 2 – Duty exemption schemes

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Report No. 14 of2009-10 --- Union Government (Indirect Taxes - ( Mstoms) CHAPTER II DUTY EXEMPTION SCHEMES The Government may exempt wholly or part of customs duties for import of inputs and capital goods under an export promotion scheme through a...

Chapter 3 - Incorrect assessment of customs duties

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Report No. 14 of2009-10 - Union Government (Indirect Taxes - Customs) CHAPTER III INCORRECT ASSESSMENT OF CUSTOMS DUTIES A few cases of incorrect assessment of customs duties noticed in test check, having an implication of Rs. 10.50 crore. are...

Chapter 6 – Non-levy/short levy of additional duty

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Report No. 14 of2009-10 - Union Government (Indirect Taxes - Customs) CHAPTER VI NON-LEVY/SHORT LEVY OF ADDITIONAL DUTY J According to section 3 of the Customs Tariff Acl. 1975, any article which is imported into India will also be liable to...

Chapter 5 – Classification

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Report Xo. 14 of2009-10 - Union Government lIndirect Taxes - Customs) CHAPTER V CLASSIFICATION A few cases of incorrect classification of goods resulting in short-levy/non¬ levy of customs duties of Rs. 7.05 crore noticed in test check are...

Chapter 1 – Customs Receipts

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Report No. 14 of2009-10 --- Union Government (Indirect Taxes - Customs) r CHAPTER I \ X CUSTOMS RECEIPTS 1.1 Budget estimates, revised budget estimates and actual receipts The budget estimates, revised budget estimates and actual receipts of...

Chapter 4 – Exemptions

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Report No. 14 oj 2009-10 - Union Government (Indirect Taxes - < 'ustoms) t- CHAPTER IV \ V EXEMPTIONS J The Government under section 25 (1) of the Customs Act, 1962 is empowered to exempt goods either absolutely or subject to such conditions as may...

Executive Summary

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Report No. 14 of2009-10 - Union Government (Indirect Taxes - Customs) EXECUTIVE SUMMARY _) The report has a total revenue implication of Rs. 54.09 crore covering 112 paragraphs. The Ministry/department has accepted, till January 2010, the audit...

Glossary of terms and abbreviations

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Report No. 14 of2009-10--- Union Government (Indirect Taxes - Customs) f-\ Glossary of terms and abbreviations V_ Expanded form Abbreviated form Advance licensing committee ALC Basic customs duty BCD Bill of entry BE Customs tariff heading CTH...

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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 1 – Service Tax Receipts

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Report No. 13 of2009-10 - Union Government (Indirect Taxes - Service Tax) f- 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...

Chapter 3 - Exemptions

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Report Xo. 13 of2009-10 - Union Government (Indirect Taxes - Service Tax) CHAPTER III EXEMPTIONS Under section 93 of the Finance Act. 1994. the Government is empow ered to exempt services attracting sen ice tax from the whole or any part of the tax...

Chapter 2 – Non-levy/non-payment of service tax

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Report No. 13 of2009-10 - Union Government (Indirect Taxes - Service Tax) CHAPTER II NON-LEVY/NON-PAYMENT OF SERVICE TAX Service tax is lev ied on specified services. The rate of tax has been fixed at five per cent upto 13 May 2003, eight per cent...

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 2 - Ministry of Civil Aviation

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Report No. 9 of2009-10 ' CHAPTER II: MINISTRY OF CIVIL AVIATION Airline Allied Services Limited 2.1.1 Loss on account of payment of idle lease rent Avoidable expenditure of Rs.2.50 crore on payment of lease rent before commencement of commercial...

Chapter 20 - Ministry of Textiles

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Report No. 9 of2009-10 c-^ CHAPTER XX: MINISTRY OF TEXTILES V___/ National Textiles Corporation Limited 20.1.1 Excess payment of customs duty Failure to claim concessional rate of custom duty under ‘Project Imports’ for machinery imported for...

Chapter 13 - Ministry of Petroleum and Natural Gas

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Report No. 9 of2009-10 CHAPTER XIII: MINISTRY OF PETROLEUM AND NATURAL GAS Bharat Petroleum Corporation Limited 13.1.1 Avoidable payment of lease premium for regularisation of lease-hold plots Failure to execute lease agreement with CIDCO after...

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...

Chapter 6 - Ministry of Consumer Affairs, Food and Public Distribution

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Report No. 9 of2009-10 CHAPTER VI: MINISTRY OF CONSUMER AFFAIRS, FOOD AND PUBLIC DISTRIBUTION Food Corporation of India 6.1.1 Irregular payment of bonus Incentive bonus was released to millers/State Agencies for paddy procured by them during Kharif...

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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 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 4 - Non-levy/short levy of duty

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Report No. 12 of2009-10 - Union (Government (Indirect Taxes - (’entral Excise) CHAPTER IV NON-LEVY/SHORT LEVY OF DUTY v_____) Rule 4 of the Central Excise Rules. 2002 prescribes that goods attracting excise duty shall not be remov ed from the...

Chapter 7 -Miscellaneous topics of interest

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Report No. 12 of2009-10 - Union Government (Indirect Taxes - Central Excise) /? CHAPTER VII X MISCELLANEOUS TOPICS OF INTEREST X_ _) Apart from the cases reported in the foregoing chapters, some interesting cases noticed in audit (including a case...

Chapter 5 - Non-levy of interest and penalty

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Report No. 12 of2009-10 - Union Government (Indirect Taxes - Central Excise) CHAPTER V NON-LEVY OF INTEREST AND PENALTY Where any duty of excise has not been lev ied or paid or has been short lev ied or short paid or erroneously refunded, the person ...

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...

Executive Summary

_{(PDF 0.03 MB)}

Report No. 12 of 2009-10 - Union Government (Indirect Taxes - Central Excise) r-A EXECUTIVE SUMMARY s-y This report contains 75 paragraphs with a revenue implication totalling Rs. 156.84 crore. The Ministry/department had, till December 2009,...

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 ...

Glossary of terms and abbreviations

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Report No. 12 of 2009-10 - Union Government (Indirect Taxes - Central Excise) A-\ Glossary of terms and abbreviations V_/ Abbreviated form Expanded form Board Central Board of Excise and Customs CAS Cost Accounting Standard CESTAT Customs, Excise & ...

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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15 August 2010

Compliance

Report No. 2 of 2009-10 - Compliance Audit on Financial Reporting by Central Public Sector Undertakings of Union Government, Commercial

As on 31 March 2009, there were 438 central government Public Sector Undertakings (PSUs) under the audit jurisdiction of the Comptroller and Auditor General of India. These included 321 government companies, 111 deemed government companies and six...

Sector:

Finance

Chapter 2 - C&AG’s oversight role

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Report No. 2 of2009-10 (-N CHAPTER: II C&AG’S OVERSIGHT ROLE V___ 2.1 Audit of Public Sector Undertakings Under Section 619 of the Companies Act. 1956. the auditor (Statutory Auditor) of a government company including Deemed Government Companies,...

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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 3 - WORKS AND CONTRACT MANAGEMENT

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Report No. 11 of2009-10 (Railways) CHAPTER 3: WORKS AND CONTRACT MANAGEMENT 3.1 Injudicious decision leading to avoidable/ wasteful _expenditure_ 3.1.1 South Central Railway: Avoidable expenditure on doubling _and electrification of a branch line...

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07 May 2010

Compliance

Report No. 23 of 2009 - Compliance Audit on Autonomous Bodies, Union Government(Civil)

In 2008-09, there were 292 Central autonomous bodies whose accounts were to be certified under Sections 19(2) and 20(1) of the CAG's (DPC) Act, 1971. Government of India released Rs. 24845.65 crore towards grants/loans to 235 bodies during 2008-09....

Sector:

General Sector Ministries and Constitutional Bodies

Chapter 8 - Ministry of Shipping

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Report No. 23 of2009-10 --- CHAPTER VIII: MINISTRY OF SHIPPING Calcutta Dock Labour Board, Kolkata 8.1 Loss of revenue By converting FEUs into TEUs in claims for handling charges on stevedores the Board suffered loss of Rs. 37.95 lakh._ The Calcutta ...

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