Audit Reports

06 September 2013

Compliance

Report No. 22 of 2013 - Compliance Audit on Union Government (Scientific and Environmental Departments)

This report of the Comptroller and Auditor General of India (C&AG) relates to matters arising from compliance audit of the transactions of nine Scientific and Environmental Ministries/Departments of the Government of India. The report contains...

Sector:

Science and Technology |

Environment and Sustainable Development

Chapter 2 - Department of Atomic Energy

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Report No. 22 of 2013 CHAPTER - II Department of Atomic Energy 2.1 Avoidable expenditure on compensation due to breach of agreement Nuclear Fuel Complex (NFC) entered into an agreement for procurement of a minimum quantity of magnesium granules...

Appendices

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Report No. 22 of 2013 Appendix I (Refer to Paragraph 1.3) Brief profile of the Scientific and Environmental Ministries/Departments 1. Department of Atomic Energy (DAE) DAE is engaged in the development of nuclear power technology, applications of...

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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 3 - Ministry of Civil Aviation

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Report No. 13 of 2013 CHAPTER in: MINISTRY OF CIVIL AVIATION v_y Airports Authority of India 3.1 Land Management 3.1.1 Introduction The Airports Authority of India (AAI) came into existence on 1 April 1995 with the merger of International Airports...

Chapter 1 - Department of Atomic Energy

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Report No. 13 of 2013 CHAPTER I: DEPARTMENT OF ATOMIC ENERGY (_J Nuclear Power Corporation of India Limited 1.1 Violation of CVC guidelines and loss due to not availing refund of terminal excise duty NPCIL placed purchase order for End Shields on...

Chapter – 15 Ministry of Urban Development

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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...

Chapter 7 - Ministry of Defence

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Report No. 13 of 2013 7.1 Imprudent decision to takeover a defunct company Imprudent decision of BEML to takeover Mining and Allied Machinery Corporation Limited without establishing its viability resulted in blocking of f 59.41 crore._ M/s. Mining...

Chapter – 10 Ministry of Petroleum and Natural Gas

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Report No. 13 of 2013 f-\ CHAPTER X: MINISTRY OF PETROLEUM AND NATURAL GAS v_/ GAIL (India) Limited and Indian Oil Corporation Limited 10.1 Abandoned E&P Projects 10.1.1 Introduction Oil and Gas industry comprises two sectors viz. ‘upstream’...

Index

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Report of the Comptroller and Auditor General of India Union Government (Commercial) No. 13 of 2013 (Compliance Audit Observations) Report of the Comptroller and Auditor General of India for the year ended March 2012 Union Government (Commercial)...

Chapter 8 - Department of Fertilizers

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Report No. 13 of 2013 CHAPTER VIII: DEPARTMENT OF FERTILIZERS s.____y Rashtriya Chemicals and Fertilisers Limited 8.1 Improper estimation of cost in bidding Improper estimation of cost in bidding for the contract of handling and sale of imported...

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13 August 2013

Compliance

Report No. 14 of 2013 - Compliance Audit on Customs Union Government, Department of Revenue

The Report has a total revenue implication of RS 31.48 crore covering 31 paragraphs. We had issued another 90 paragraphs involving money value of RS 30.80 crore on which rectificatory action was taken by the Department/Ministry in the form of...

Sector:

Taxes and Duties

Annexures

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Report No.14 of 2013 - Union Government (Indirect Taxes - Customs) Annexure -1 (Reference: Paragraph 1.75) Lakh ? Draft Field office Brief subject Amount Amount Amount Name of the Audit name objected Accepted recovered Commissionerate/DGFT/ Para DC ...

Chapter 3 - InCorrect Assessment of Customs Duties

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Report No. 14 of 2013 - Union Government (Indirect Taxes - Customs) CHAPTER III INCORRECT ASSESSMENT OF CUSTOMS DUTIES 3.1 We found from test check (March 2009 to Jan 2012) of records for the period February 2009 to September 2011, a few cases of...

Chapter 2 - Duty Exemption/Remission Schemes

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Report No.14 of 2013 - Union Government (Indirect Taxes - Customs) CHAPTER II DUTY EXEMPTION/REMISSION SCHEMES 2.1 The Government may exempt wholly or part of customs duties for import of inputs and capital goods under an export promotion scheme...

Chapter 1 - Customs Revenue

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Report No.14 of 2013 - Union Government (Indirect Taxes - Customs) Chapter I Department of Revenue -Customs Revenue Resources of the Union Government-Trends, composition and systemic issues 1.1 The Government of India's resources includes all...

Appendices

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Report No.14 of 2013 - Union Government (Indirect Taxes - Customs) Appendix 1 (Reference paragraph 1.5) Organisational Structure of Audited entity 1. The Department of Revenue (DoR) of MOF functions under the overall direction and control of the...

Chapter 4 - Incorrect Application of General Exemption Notifications

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Report No. 14 of 2013 - Union Government (Indirect Taxes - Customs) CHAPTER IV INCORRECT APPLICATION OF GENERAL EXEMPTION NOTIFICATIONS 4.1 The Government under section 25 (1) of the Customs Act, 1962 is empowered to exempt either absolutely or...

Chapter 5 - Miss-Classification of Goods

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Report No.14 of 2013 - Union Government (Indirect Taxes - Customs) CHAPTER V MIS-CLASSIFICATION OF GOODS 5.1 During test check (July 2010 to April 2012) of records for the period January 2010 to November 2011, we noticed that assessing officers mis- ...

Glossary of terms and Abbreviations

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Report No.14 of 2013 - Union Government (Indirect Taxes - Customs) Glossary of terms and abbreviations Expanded form Abbreviation Accredited Client Programme ACP Advance authorization AA Authorised Economic Operator AEO Advance release order ARO...

Executive Summary

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Report No.14 of 2013 - Union Government (Indirect Taxes - Customs) EXECUTIVE SUMMARY The Report has a total revenue implication of ^ 31.48 crore covering 31 paragraphs. We had issued another 90 paragraphs involving money value of ? 30.80 crore on...

Index

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Report of the Comptroller and Auditor General of India for the year ended March 2012 Union Government Department of Revenue -Customs (Compliance Audit) No.14 of 2013 Report No.14 of 2013 - Union Government (Indirect Taxes - Customs) TABLE OF...

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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

Chapter 3 - Effectiveness of Internal Controls

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Report No. 17 of 2013 (Indirect Taxes-Central Excise and Service Tax) Chapter III Effectiveness of Internal Controls Central Excise 3.1 Internal control is an integral process carried out by an entity's management and personnel. It addresses risks...

Chapter 1 - Central Excise and Service Tax Revenue

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Report No. 17 of 2013 (Indirect Taxes-Central Excise and Service Tax) Chapter I Central Excise and Service Tax Revenues Resources of the Union Government 1.1 The Government of India's resources include all revenues received by the Union Government, ...

Appendices

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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 2 - Non-Compliance With Rules and Regulations

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Report No. 17 of 2013 (Indirect Taxes-Central Excise and Service Tax) Chapter II Non Compliance with Rules and Regulations Central Excise 2.1 We examined the records maintained by the assessees in relation to the payment of Central Excise duty and...

Executive Summary

_{(PDF 0.55 MB)}

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

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13 December 2013

Compliance

Report No. 23 of 2013 - Compliance Audit on Autonomous Bodies, Union Government(Civil)

In 2011-12, there were 354 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.36247.97 crore towards grants/loans to 222 central autonomous bodies...

Sector:

General Sector Ministries and Constitutional Bodies

Chapter V: Ministry of Human Resource Development

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Report No. 23 of 2013 CHAPTER V : MINISTRY OF HUMAN RESOURCE DEVELOPMENT VJ Department of Higher Education School of Planning and Architecture 5.1 Blocking of funds on purchase of land The School of Planning and Architecture incurred an expenditure ...

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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

The Supreme Court of India directed in October 2002 that a 'Compensatory Afforestation Fund' (CAF) shall be created in which all the monies received from the user-agencies towards compensatory afforestation, additional compensatory afforestation,...

Sector:

Environment and Sustainable Development

Chapter 1 - About Compensatory Afforestation in India

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Report No. : 21 of 2013 Chapter-I About Compensatory Afforestation in India 1.1. Introduction Forests are a vital component to sustain the life support system on Earth. Forests whether Government, village or private subserve the entire community...

Chapter 5 - Investment of accumulated Compensatory Afforestation Funds

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Report No. : 21 of 2013 Chapter - V Investment of accumulated Compensatory Afforestation Funds 5.1. Introduction CAMPA was to be the custodian of all Compensatory Afforestation Funds collected from user agencies while allowing diversion of forest...

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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

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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)

This Report contains significant audit findings which arose from the compliance audit of the financial transactions of Civil Ministries. It contains 17 chapters. Chapter I gives a brief introduction while Chapters II to XVI present detailed audit...

Sector:

General Sector Ministries and Constitutional Bodies

Chapter 14 - Union Territories

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Report No. 19 of 2013 CHAPTER XIV : UNION TERRITORIES Andaman and Nicobar Administration Andaman Public Works Department 14.1 Unfruitful expenditure Omission on the part of the Andaman Public Works Department to obtain the Coastal Regulation Zone...

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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

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Report No. 30 of 2010-11 (Indirect Taxes - Central Excise & Service Tax) CHAPTER II ACCUMULATION OF CENVAT CREDIT Irregular availing (taking) of cenvat credit adds to the credit kitty of an assessee which can thereafter be used to pay excise duty/...

Chapter 3 – Utilisation of cenvat credit

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Report No. 30 of 2010-11 (Indirect Taxes - Central Excise

Chapter 1 – Introduction

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Report No. 30 of 2010-11 (Indirect Taxes - Central Excise & Service Tax) CENVAI CHAPTER I INTRODUCTION 1.1 Introduction In a duty credit scheme, the duty/tax paid on items used as inputs, input services or capital goods is taken as a credit. The...

Glossary

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Report No. 30 of 2010-11 (Indirect Taxes - Central Excise & Service Tax) -\ Glossary of terms and abbreviations Abbreviated form Expanded form ACC Associated Cement Companies CCE Commissioner of central excise CE Central excise CERA Central excise...

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28 November 2014

Compliance

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

This report of the Comptroller and Auditor General of India (C&AG) relates to matters arising from compliance audit of the transactions of nine Scientific and Environmental Ministries/Departments of the Government of India. The report contains...

Sector:

Science and Technology |

Environment and Sustainable Development

Appendices

_{(PDF 0.44 MB)}

Report No. 27 of 2014 Appendix I (Refer to Paragraph 1.3) Brief profile of the Scientific and Environmental Ministries/Departments 1. Department of Atomic Energy (DAE) DAE is engaged in the development of nuclear power technology, applications of...

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