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Page 139 of 154, showing 10 records out of 1,538 total

13 August 2013
Compliance
Report No. 11 of 2013 - Compliance Audit on Railway, Union Government (Railway)

the throughput capacity along the entire HDN route besides elimination of bottlenecks for optimum utilisation of rolling stocks and maximising the returns on the investments. Audit conducted during 2012-13, a sample study of progress of implementation of line capacity augmentation works...............

Sector:
Transport & Infrastructure
Chapter 4 - Performance Audit on Cleanliness and Sanitation in Indian Railway
(PDF 0.36 MB)

Express/ Keeping Services (OBHS) Pantry Car Mail/ Rajdhani /Shatabdi/JanShatabdi/ Passenger Ordinary passenger trains Trains Platform return trains Feedback from passengers was also obtained through a passenger survey conducted in all zones as per the following sample size:...............

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08 August 2013
Compliance
Report No. 13 of 2013 - 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 Comptroller and Auditor General of India under Section 619(3) (b) of the...

Sector:
Finance
Chapter 7 - Ministry of Defence
(PDF 11.46 MB)

High Court of Calcutta decided that the assets, except the township which was to he handed over to the Government of West Bengal, would be the property of the High Court under the custody of official liquidator. In the meantime, BEML Limited (BEML) received an invitation (April 2007) from...............

Chapter 5 - Ministry of Commerce and Industry
(PDF 2.13 MB)

Report No. 13 of 2013 (-"N CHAPTER V: MINISTRY OF COMMERCE AND INDUSTRY MMTC Limited 5.1 Non-recovery of dues due to lapses in bullion transactions and camouflaged accounting Failure to adhere to the instructions on bullion trading, camouflaged...

Chapter 6 - Ministry of Consumer Affairs, Food & Public Distribution
(PDF 1.1 MB)

As per clause Xm of the tender document for the SCH&T contract, the contractor was to produce records such as vouchers, receipts including statutory returns, etc., relating to execution of contract for verification by FCI. Further, as per Service Tax Rule 4A (l)(i), every person providing taxable...............

Chapter – 15 Ministry of Urban Development
(PDF 2.59 MB)

Report No. 13 of 2013 CHAPTER XV: MINISTRY OF URBAN DEVELOPMENT Delhi Metro Rail Corporation Limited 15.1 Implementation of Airport Metro Express Line Project through Public Private Partnership 15.1.1 Introduction Delhi Metro Rail Corporation...

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23 August 2013
Compliance
Report No. 17 of 2013 - Compliance Audit on Indirect Taxes-Central Excise and Service Tax Union Government, Department of Revenue

This Report contains 239 audit observations pertaining to Central Excise duties and Service Tax, having a total revenue implication totalling RS 569.55 crore. The Ministry/department had, till May 2013, accepted audit observations involving revenue...

Sector:
Taxes and Duties
Appendices
(PDF 4.27 MB)

Report No. 17 of 2013 (Indirect Taxes-Central Excise and Service Tax) Appendix I Organisational Chart of Department of Revenue 59 Report No. 17 of 2013 (Indirect Taxes-Central Excise and Service Tax) Appendix II Organisational Chart of Central...

Chapter 3 - Effectiveness of Internal Controls
(PDF 13.12 MB)

that certain local self Government institution (LSGIs) like Municipalities and Grama Panchayats (GP) had leased out commercial complexes and other immovable properties. However, they had not taken registration with the Service Tax authorities and had not discharged their Service Tax liability................

Chapter 1 - Central Excise and Service Tax Revenue
(PDF 13.47 MB)

Service Tax categories introduced in the recent past such as renting of immovable property and works contract services are some of the major performing categories. Besides these service categories listed in the table, services such as construction of residential complex,...............

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23 August 2013
Compliance
Report No. 15 of 2013 - Compliance Audit on Direct Taxes-Union Government, Department of Revenue

This Report discusses important issues in direct taxes using data from Finance Accounts, departmental accounts, departmental MIS, Economic Survey and findings of compliance audits.Share of direct taxes in gross tax receipts increased from 38.42 per...

Sector:
Taxes and Duties
Direct Tax Administration
(PDF 6.66 MB)

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 long period in spite of exercise of the powers of recovery conferred under the Act. Table 1.10...............

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18 February 2014
Compliance
Report No. 30 of 2013 - Union Government (Defence Services) Army y and Ordnance Factories

As per the procedure for acquisition of immovable property laid down in Annexures ‘B’ & ‘D’, Chapter 29 of the Cantonment Laws Vol-II, the DEO is required to collect the site plan of the selected land from the users and furnish the same to the Board along with the details of khasra...............

Sector:
Defence and National Security
Chapter 6 - Ordnance Factory Organisation
(PDF 0.28 MB)

However, no testing could be carried out since the 19th lot of empties lying at OFDR were rusted due to improper storage resulting in returning of these empties (T2.78 crore) to OFC (July 2012). DGQA, thereafter, directed (June 2012) OFB/OFC to produce fresh lot of 100 shell bodies for...............

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06 September 2013
Compliance
Report No. 21 of 2013 - Compliance Audit on Compensatory Afforestation in India, Union Government, Ministry of Environment and Forests

It further stated that there was no question of return of unspent funds as these were non-lapsable and were to be carried over. It further stated that the fact of closing balances as mentioned in Table 30 required to be confirmed by the State Governments concerned. It, however, admitted the...............

Sector:
Environment and Sustainable Development
Chapter 7 - State/Union Territory Specific Finding
(PDF 4.87 MB)

for lower Subarnasiridam project but the draft was not deposited into the account of Ad-hoc CAMPA in time due to which it became time barred and was returned to user agency. It was seen that revalidated draft for 1.45 crore was not received as of December 2012 resulting in non-realization of CA...............

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07 May 2013
Compliance
Report No. 2 of 2013 - Compliance Audit on General Purpose Financial Reports of Central Public Sector Enterprises of Union Government, Commercial

As on 31 March 2012, there were 481 Central Government Public Sector Enterprises (CPSEs) under the audit jurisdiction of the Comptroller and Auditor General of India. These included 338 government companies, 137 deemed government companies and six...

Sector:
Finance
Chapter 2 - Oversight Role of CAG
(PDF 18.91 MB)

CHAPTER 2 Oversight Role of CAG 2.1 Audit of Public Sector Enterprises Under Section 619 of the Companies Act, 1956, the auditor (statutory auditor) of a government company including deemed government company, appointed by the CAG, conducts the...

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06 September 2013
Compliance
Report No. 19 of 2013 - Compliance Audit on Observations, Union Government(Civil)

permission of the Ministry to enhance the service charge per visa applicant by 12 per cent of the existing rates on the basis of increase in property tax resulted in undue financial benefit of Rs.3.45 crore to the service provider from October 2011 to December...............

Sector:
General Sector Ministries and Constitutional Bodies
Chapter 6 - Ministry of Health and Family Welfare
(PDF 8.82 MB)

Report No. 19 of 2013 CHAPTER VI: MINISTRY OF HEALTH AND FAMILY WELFARE National AIDS Control Organization (NACO) 6.1 Non achievement of project objectives National AIDS Control Organisation is a division of the Ministry of Health and Family...

Chapter 2 - Ministry of Agriculture
(PDF 2.65 MB)

Report No. 19 of 2013 CHAPTER II: MINISTRY OF AGRICULTURE Department of Animal Husbandry, Dairying and Fisheries Delhi Milk Scheme 2.1 Financial indiscipline in DMS Delhi Milk Scheme an undertaking of the Ministry of Agriculture, had accumulated...

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25 March 2011
Performance
Report No. 30 of 2010 - Performance Audit of Cenvat credit Scheme Union Government (Indirect Taxes - Central Excise & Service Tax)

With a view to avoid cascading effect of excise duties, Modvat Credit Scheme was introduced in 1986. This was replaced by the Cenvat Credit Scheme from 1 April 2000. The present Cenvat Credit Scheme, which is operative from 10 September 2004 under...

Sector:
Taxes and Duties
Chapter 2 - Accumulation of cenvat credit
(PDF 6.58 MB)

Aiiport Ltd., in Hyderabad II commissionerate, engaged in rendering services like airport services, business auxiliary services, renting of immovable property, etc., availed of cenvat credit on cement, TMT bars etc. treating these items as capital goods. Since the goods were building...............

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28 November 2014
Compliance
Report No. 27 of 2014 - Compliance Audit on Union Government (Scientific and Environmental Departments)

onwards, DOS transferred `831.11 crore in 19 8 Escrow account is a trust account held in borrower’s name in a bank to pay obligations such as property taxes, insurance premia, etc. where money has to be physically transferred to bank before release of payment and the bank would disburse...............

Sector:
Science and Technology |
Environment and Sustainable Development
Chapter 1 – Introduction
(PDF 0.36 MB)

Report No. 27 of 2014 CHAPTER -1 Introduction 1.1 About this Report This report of the Comptroller and Auditor General of India (C&AG) relates to matters arising from compliance audit of transactions of Scientific and Environmental...

Chapter 6 - Ministry of Environment and Forests
(PDF 0.61 MB)

CPCB also stated that CPCC had agreed to return the unspent amount after deducting the documentation charge of '65,000. The reply is however silent on the status of creation of the model facility and utilisation of landfill. (iv) Himachal Pradesh CPCB released '97.87 lakh in three instalments of...............

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