Audit Reports

23 April 2010

Compliance

Report No. 4 of 2009-10 - Compliance Audit on Direct Taxes-Union Government

Direct taxes collections increased from Rs. 2,30,181 crore in 2006-07 to Rs. 3,33,818 crore in 2008-09 at an average annual rate of growth of 27.3 per cent. Global recession and economic slowdown in 2008-09 had an impact on actual collections which...

Sector:

Taxes and Duties

Appendices

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Report No. 4 of2009-10 (Direct Taxes) Chapter I Tax Administration Appendix 1 (Reference: Paragraph 1.2) Organisational set up of the Income Tax Department Attached Offices of CBDT Field Formations of CBDT 47 Report No. 4 of2009-10 (Direct Taxes)...

Tax Administration

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CHAPTER I TAX ADMINISTRATION Report No. 4 0/2009-10 (Direct Taxes) Chapter Summary ? Direct taxes collections increased from Rs. 2,30,181 crore in 2006- 07 to Rs. 3,33,818 crore in 2008-09 at an average annual rate of growth of 27.3 percent....

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07 May 2010

Compliance

Report No. 1 of 2009 - Compliance Audit on Accounts, Union Government(Civil)

This Report discusses the comments of the Comptroller and Auditor General of India on the accounts of the Union and also analyses the finances of the Union Government for the year 2008-09. It also contains an analysis of the Appropriation Accounts,...

Sector:

Finance

Chapter 2 - Comments on Accounts

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Chapter 2 Comments On Accounts The comments relating to significant deficiencies in the presentation (accuracy, completeness and transparency) of the Union Accounts are discussed in the succeeding paragraphs. The comments arising from Appropriation ...

Chapter 3 - Resources: Trends and Composition

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Chapter 3 Resources: Trends and Composition An important pre-requisite to appreciating the performance of the Union Government is a complete grasp of the resource position, as the quantum of resources in any particular fiscal year determines the...

Appendices

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Report of the CAG on Union Government Accounts 2008-09 List of Appendices SI. Chapter Appendix Title of the Appendix Page No. No. No. No. 1. 2 TT-A Details of revenue and capital expenditure under minor head ‘800-Other 147 Expenditure’ in...

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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 6 – Stores

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Chapter 6 Stores Chapter 6 - Stores The Stores department is headed by Member (Mechanical) at Railway Board level and by Controller of Stores at the Zonal level. The department is responsible for ascertaining the needs of the Zonal Railways in the...

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 4 - Mechanical – zonal hqrs/workshops/ production units

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Chapter 4 Mechanical - Zonal Hqrs/Workshops/Production Units Chapter 4 - Mechanical - Zonal Hqrs/Workshops/ Production units The Mechanical Department is headed by Member (Mechanical) at Railway Board and by Chief Mechanical Engineer at the Zonal...

Overview

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Overview Overview 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...

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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 4 - Cenvat credit of service tax

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Report No. 29 of 2010-11 - Union Government (Indirect Taxes - Service Tax) c CHAPTER IV -X CENVAT CREDIT OF SERVICE TAX V J With effect from 16 August 2002, under the Service Tax Credit Rules. 2002. service tax on output services was allowed to be...

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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 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...

Chapter VIII: Ministry of shipping

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Report No. 38 of 2010-11 r--- CHAPTER VIII: MINISTRY OF SHIPPING ,__ Chennai Port Trust and Visakhapatnam Port Trust 8.1 Irregular expenditure on distribution of mementoes Chennai Port Trust and Visakhapatnam Port Trust incurred irregular...

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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

Appendix

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Appendix Appendix-2.1- Appropriation Accounts 2009-10 (Reference Paragraph No.2.2) (In units of ?) Number and name of Original Grant/ Supplementary Final Grant/ Actual Excess (+)/ the Appropriation Appropriation Expenditure Savings (-)...

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25 March 2011

Compliance

Report No. 24 of 2010 - Compliance Audit on Indirect Taxes – Customs Union Government, Department of Revenue

The Report has a total revenue implicationof Rs. 46.91 crore covering 22 paragraphs. We had issued another 102 paragraphs inviolvging money value of Rs. 32.71 crore on which rectificatory action was taken by the department/Ministry inthe form...

Sector:

Taxes and Duties

Chapter 4 - Duty exemption/remission schemes

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Report No. 24 of 2010-11 - Union Government (Indirect Taxes - Customs) CHAPTER IV DUTY EXEMPTION/REMISSION SCHEMES The Government may exempt wholly or part of customs duties for import of inputs and capital goods under an export promotion scheme...

Chapter 2 – Incorrect assessment of customs duties

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Report No. 24 of 2010-11 - Union Government (Indirec t Tuxes - Customs) /-\ CHAPTER II v_INCORRECT ASSESSMENT OF CUSTOMS DUTIES We found a few cases of incorrect assessment of customs duties during test check, having an implication of ? 37.94...

Chapter 1 - Customs receipts

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Report No. 24 of 2010-11 - Union Government (Indirect Taxes - Customs) CHAPTER I CUSTOMS RECEIPTS 1.1 Results of audit This Report contains 22 audit paragraphs, featured individually or grouped together, with revenue implication of? 46.91 crore. We ...

Chapter 3 - General exemption notifications

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Report No. 24 of 2010-11 - Union Government (Indirect Taxes - Customs) CHAPTER III GENERAL EXEMPTION NOTIFICATIONS The Government under section 25 (1) of the Customs Act, 1962 is empowered to exempt either absolutely or subject to such conditions...

Chapter 5 – Classification

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Report No. 24 of 2010-11 - Union Government (Indirec t Tuxes - Customs) CHAPTER V CLASSIFICATION A few cases of incorrect classification of goods resulting in short-levy/non¬ levy of customs duties of? 1.59 crore noticed in test check are...

Preface

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Report No. 24 of 2010-11 - Union Government (Indirect Taxes - Customs) CHAPTER I CUSTOMS RECEIPTS 1.1 Results of audit This Report contains 22 audit paragraphs, featured individually or grouped together, with revenue implication of? 46.91 crore. We ...

Executive Summary

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Report No. 24 of 2010-11 --- Union Government (Indirect Taxes - Customs) (-^ EXECUTIVE SUMMARY v_y The Report has a total revenue implication of X 46.91 crore covering 22 paragraphs. We had issued another 102 paragraphs involving money value of ?...

Glossary of terms and abbreviations

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Report No. 24 of 2010-11 - Union Government (Indirect Taxes - Customs) (-\ Glossary of terms and abbreviations \_/ Expanded form Abbreviated form Advance release order ARO Basic customs duty BCD Bill of entry BE Customs tariff heading CTH Central...

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25 March 2011

Compliance

Report No. 23 of 2010 - Compliance Audit on Indirect Taxes – Central Excise Union Government, Department of Revenue

This Report contains 55 paragraphs, with a revenue implication of Rs.250.71 crore. We had issued another 95 paragraphs involving money value of Rs.77.06 crore to the department/Ministry on which rectificatory action was taken in the form of issuing...

Sector:

Taxes and Duties

Chapter 5 - Non-levy of interest

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Report No. 23 of 2010-11 - Union Government (Indirect Taxes - Central Excise) CHAPTER V NON-LEVY OF INTEREST Where any duty of excise has not been levied or paid or has been short levied or short paid or erroneously refunded, the person liable to...

Chapter 2 – Valuation of excisable goods

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Report No. 23 of 2010-11 - Union Government (Indirect Taxes - Central Excise) CHAPTER II -\ VALUATION OF EXCISABLE GOODS V J Duty at ad valorem rates is charged on a wide range of excisable commodities. Valuation of such goods is governed by section ...

Chapter 3 - Cenvat credit

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Report No. 23 of 2010-11 - Union Government (Indirect Taxes - Central Excise) CHAPTER III CENVAT CREDIT Under cenvat credit scheme, credit is allowed for duty paid on ‘specified inputs/capital goods’ and service tax paid on ‘specified input...

Chapter 6 - Non-levy/short levy of duty

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Report No. 23 of 2010-11 - Union Government (Indirect Taxes - Central Excise) CHAPTER VI NON-LEVY/SHORT LEVY OF DUTY Rule 4 of the Central Excise Rules, 2002 prescribes that goods attracting excise duty shall not be removed from the place of...

Chapter 1 - Central Excise Receipts

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Report No. 23 of 2010-11 - Union Government (Indirect Taxes - Central Excise) CHAPTER I CENTRAL EXCISE RECEIPTS 1.1 Results of audit This Report contains 55 paragraphs, featured individually or grouped together, arising from test check of records...

Chapter 4 - Exemptions

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Report No. 23 of 2010-11 - Union Government (Indirect Tuxes - Central Exeise) CHAPTER IV EXEMPTIONS Under section 5A(1) of the Central Excise Act, 1944, the Government is empowered to exempt goods attracting excise duty from the whole or any part of ...

Chapter 7 - Miscellaneous topics of interest

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Report No. 23 of 2010-11 - Union Government (Indirect Taxes - Central Excise) CHAPTER VII MISCELLANEOUS TOPICS OF INTEREST v_/ Apart from the cases reported in the foregoing chapters, some interesting cases noticed in audit and involving duty of T...

Executive Summary

_{(PDF 0.5 MB)}

Report No, 23 of 2010-11 - Union Government (Indirect Taxes - Central Excise) EXECUTIVE SUMMARY This Report contains 55 paragraphs, with a revenue implication of ? 250.71 crore. We had issued another 95 paragraphs involving money value of ? 77.06...

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20 August 2010

Compliance

Report No. 16 of 2010 - Compliance Audit on Air Force and Navy, Union Government, Defence Services

The total expenditure of the Defence Services during 2008 - 09 was Rs 1,18,006 crore. Of this, the Air Force and Navy spent Rs 29,842 crore and Rs 17,406 crore respectively. The combined expenditure of the two services accounts for 40 per cent of...

Sector:

Defence and National Security

Chapter 4 – Navy

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Report No. 16 of 2010 -11 (Air Force anil Navy) (/ s CHAPTER IV: NAVY Procurement 4.1 Injudicious expenditure on procurement and overhaul of _helicopter engines_ Despite the fact that two Kamov 25 helicopters with the Navy were old and in a poor...

Chapter 2 - Ministry of Defence

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Report No. 16 of 2010-11 (Air Force and Navy) CHAPTER II: MINISTRY OF DEFENCE 2.1 Undue favour to a foreign vendor in procurement of fleet tankers Fleet tankers being constructed by a foreign vendor did not meet the specifications of the steel as...

Overview

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ReportNo. 16 of 2010-11 (Air Force andNavy) /, * OVERVIEW The total expenditure of the Defence Services during 2008 - 09 w as Rs 1.18.006 crore. Of this, the Air Force and Navy spent Rs 29.842 crore and Rs 17.406 crore respectively. The combined...

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18 March 2011

Compliance

Report No. 26 of 2010-11 - Compliance Audit Report on Direct Taxes, Union Government

Direct tax collections increased from RS 1,65,216 crore in 2005-06 to RS 3,78,063 crore in 2009-10 at an average annual rate of growth of 32.2 per cent. The rate of growth of tax collection has decelerated in 2008-09 and has since marginally...

Sector:

Taxes and Duties

Appendices

_{(PDF 5.15 MB)}

APPENDICES Report No. 26 of 2010-11 (Direct TaxesJ Chapter I Tax Administration Appendix 1 (Reference: Paragraph 1.2) Organisational set up of the Income Tax Department CBDT Field Formations of CBDT 51 Report No. 26 of 2010-11 (Direct Taxes)...

Tax Administration

_{(PDF 2.75 MB)}

CHAPTER I TAX ADMINISTRATION Report No. 26 of 2010-11 (Direct Taxes) Chapter Summary ? Direct tax collections increased from ^ 1,65,216 crore in 2005- 06 to ? 3,78,063 crore in 2009-10 at an average annual rate of growth of 32.2 per cent....

Income Tax, Fringe Benefit Tax, Wealth Tax

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CHAPTER IV PART A - INCOME TAX PART B - FRINGE BENEFIT TAX PART C - WEALTH TAX Report No. 26 of 2010-11 (Direct Taxes) Chapter Summary This Report includes 165 high value cases pertaining to Income Tax, Fringe Benefit Tax and Wealth Tax with tax...

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