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Page 147 of 157, showing 10 records out of 1,569 total

18 July 2014
Compliance
Report No. 8 of 2014 - Compliance Audit on indirect Taxes - Central Excise Union Government, Department of Revenue

This Report contains 62 audit observations pertaining to Central Excise duties, having a revenue implication totaling RS 182.90 crore. The Ministry/department had, until March 2014, accepted audit observations involving revenue of RS 179.44 crore...

Sector:
Taxes and Duties
Chapter 1 - Central Excise Revenues
(PDF 11.17 MB)

Report No. 8 of 2014 (Indirect Taxes-Central Excise) Chapter I Central Excise Revenues Resources of the Union Government 1.1 The Government of India's resources include all revenues received by the Union Government, all loans raised by issue of...

Chapter 2 - Non-Compliance with Rules and Regulations
(PDF 2.16 MB)

Report No. 8 of 2014 (Indirect Taxes-Central Excise) Chapter II Non-Compliance with Rules and Regulations 2.1 We examined the records maintained by the assessees in relation to the payment of Central Excise duty and checked the correctness of duty...

Chapter 3 - Effectiveness of Internal Control
(PDF 3.04 MB)

Report No. 8 of 2014 (Indirect Taxes-Central Excise) Chapter III Effectiveness of Internal Controls 3.1 Internal control is an integral process carried out by an entity's management and personnel. It addresses risks and provides reasonable assurance ...

Appedices
(PDF 1.35 MB)

APPENDICES Report No. 8 of 2014 (Indirect Taxes-Central Excise) Appendix I Organisational Chart of Department of Revenue 37 Report No. 8 of 2014 (Indirect Taxes-Central Excise) Appendix II Organisational Chart of Central Board of Excise and Customs...

Executive Summary
(PDF 0.39 MB)

Report No. 8 of 2014 (Indirect Taxes-Central Excise) Executive Summary This Report contains 62 audit observations pertaining to Central Excise duties, having a revenue implication totaling ? 182.90 crore. The Ministry/department had, until March...

Download Full Report (PDF 17.41 MB)
07 September 2011
Performance
Report No. 9 of 2011-12 – Performance Audit of Coal India Limited Corporate Social Responsibility

Coal India Limited (CIL) is one of the largest coal producing companies in the world with a total production of 431.32 million metric tonnes of coal in 2010-11. CIL has eight wholly owned subsidiaries.1 As of March 31,2011, it operated 470 mines in...

Sector:
Power & Energy
Chapter 5 – Safety in Mining
(PDF 2.99 MB)

Chapter 5 Safety in Mining Safety in coal mines is governed by the Mines Act, 1952 and the rules and regulations framed under this act. The Safety is an important aspect in Mines Rules, 1955, the Coal Mines Regulations, 1957, the functioning of an...

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05 September 2011
Performance
Report No. 5 of 2011 – Performance Audit of Management of Vessels (The Shipping Corporation of India Limited)

The Shipping Corporation of India Limited (Company), a Navratna PSU under the Ministry of Shipping, GOI, is the country's largest shipping Company, and owns around one third of the Gross Tonnage of Indian fleet. The fleet strength of the Company...

Sector:
Transport & Infrastructure
Annexures
(PDF 0.08 MB)

Details of tax on Indian Shipping Lines Chapter 3 - Para No. 3.1.1 (i) Sl. No. Type of taxes Tax effect Tax effect Exemption in other Countries (per cent) FY 2009-10 (per cent) FY 2009-10 1 Corporate Income Tax on 33.99 33.22 United Kingdom, other...

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18 July 2014
Compliance
Report No. 6 of 2014 - Compliance Audit on Indirect Taxes - Services Tax Union Government, Department of Revenue

This Report contains 151 audit observations pertaining to Service Tax, having revenue implication totalling RS 265.75crore. The Ministry/department had, till February 2014, accepted 147 audit observations involving revenue of  RS 262.29 crore...

Sector:
Taxes and Duties
Chapter 3 - Effectiveness of Internal Controls
(PDF 11.71 MB)

Report No. 6 of 2014 (Indirect Taxes- Service Tax) Chapter III Effectiveness of Internal Controls 3.1 Internal control is an integral process that is effected by an entity's management and personnel and is designed to address risks and to provide...

Chapter 1 - Services Tax Administration
(PDF 12.91 MB)

Report No. 6 of 2014 (Indirect Taxes- Service Tax) Chapter I Service Tax Administration Resources of the Union Government 1.1 The Government of India's resources include all revenues received by the Union Government, all loans raised by issue of...

Chapter 2 - Non- Compliance with Rules and Regulations
(PDF 2.92 MB)

Report No. 6 of 2014 (Indirect Taxes- Service Tax) Chapter II Non Compliance with Rules and Regulations 2.1 We examined the records maintained by assessees in relation to the payment of Service Tax and checked the correctness of tax payment and...

Appedices
(PDF 2.35 MB)

APPENDICES Report No. 6 of 2014 (Indirect Taxes- Service Tax) Appendix I Organisational Chart of Central Board of Excise and Customs 51 Report No. 6 of 2014 (Indirect Taxes- Service Tax) Appendix II (Reference: Paragraph 2.1) Lakh ? SI. No. DAP...

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22 August 2012
Performance
Report No. 9 of 2012 - Performance Audit on Activities of Atomic Energy Regulatory Board Union Government, Atomic Energy

Radiation and radioactive substances have many beneficial applications, ranging from power generation to uses in medicine, industry and agriculture. At the same time, the risks of radiation that may arise from these applications to the people...

Sector:
Science and Technology
Chapter 1 – Introduction
(PDF 0.1 MB)

Report No. 9 of 2012-13 Chapter 1: Introduction 1.1 Background Radiation and radioactive substances have many beneficial applications, ranging from power generation to uses in medicine, industry and agriculture. At the same time, the risks of...

Chapter 2 – Regulatory framework for nuclear and radiation facilities
(PDF 0.13 MB)

Report No. 9 of 2012-13 Chapter 2: Regulatory framework for nuclear and radiation facilities Audit Objective: Whether AERB has the necessary legal status, authority, independence and adequate mandate to fulfill the responsibilities expected of a...

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01 August 2014
Compliance
Report No. 13 of 2014 - 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 Comptroller and Auditor General of India under Section 619(3) (b) of the...

Sector:
Industry and Commerce
Chapter 11 - Ministry of Petroleum and Natural Gas
(PDF 11.22 MB)

Report No. 13 of 2014 CHAPTER XI: MINISTRY OF PETROLEUM AND NATURAL GAS Bharat Petroleum Corporation Limited 11.1 Avoidable expenditure The Company alongwith its subsidiary incurred avoidable expenditure of ? 8.23 crore on procurement of PDS SKO...

Chapter 3 - Ministry of Civil Aviation
(PDF 1.39 MB)

Report No. 13 of 2014 (-^ CHAPTER III: MINISTRY OF CIVIL AVIATION \__ Air India Limited 3.1 Avoidable expenditure on deadhead cost Air India Limited (Company) failed to increase the proportion of crew stationed in Delhi during 2011-12 and 2012-13...

Executive Summary
(PDF 3.21 MB)

EXECUTIVE SUMMARY I Introduction 1. 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...

Chapter 5 - Ministry of Commerce and Industry
(PDF 2.69 MB)

Report No, 13 of 2014 /-N CHAPTER V: MINISTRY OF COMMERCE AND INDUSTRY _/ MMTC Limited and PEC Limited 5.1 Blocking offunds due to lack offinancial prudence Blocking of funds amounting to ? 341.72 crore due to lack of financial prudence while...

Chapter 16 - Ministry of Shipping
(PDF 16.19 MB)

Report No. 13 of 2014 CHAPTER XVI: MINISTRY OF SHIPPING Sethusamudram Corporation Limited 16.1 Sethusamudram Ship Channel Project 16.L1 Introduction The Sethusamudram channel project proposed to create a shipping channel along the territorial waters ...

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19 December 2014
Compliance
Report No. 35 of 2014 - Union Government (Defence Services) Army, Ordnance Factories and Defence Public Sector Undertakings

In order to attain self reliance and effect savings in foreign exchange, Bharat Earth Movers Limited, a Defence PSU, signed a collaboration agreement for indigenisation of TATRA vehicles in 1986 with M/s Omnipol of Czechoslovakia to cater the...

Sector:
Defence and National Security
Audit Report of Union Government (Defence Services) Army, OF and DPSU
(PDF 0.23 MB)

Report No. 35 of 2014 (Defence Services) CHAPTER LX: DEFENCE PUBLIC SECTOR UNDERTAKINGS 9.1 Licence production of Su-30 MKI aircraft 9.1.1 Introdu ciion 9.1.1.1 Company’s profile Hindustan Aeronautics Limited (HAL), a Navratna company under the...

Audit Report of Union Government (Defence Services) Army, OF and DPSU
(PDF 0.75 MB)

Report No. 35 of 2014 (De fence Services) CHAPTER VIII: ORDNANCE FACTORY ORGANISATION j 8.1 Performance of Ordnance Factory Board 8.1.1 Introduction 8.1.1.1 Ordnance Factories are the oldest and largest organization in India’s defence industry...

Audit Report of Union Government (Defence Services) Army, OF and DPSU
(PDF 2.66 MB)

Report No. 35 of 2014 (Defence Services) OVERVIEW Inordinate delay in indigenisation of TATRA vehicles In order to attain self reliance and effect savings in foreign exchange, Bharat Earth Movers Limited, a Defence PSU, signed a collaboration...

Audit Report of Union Government (Defence Services) Army, OF and DPSU
(PDF 0.41 MB)

Report No. 35 of 2014 (Defence Services)) s- ANNEXURE-I (Referred to in Paragraph 1.9) Position of outstanding ATNs Ministry of Defence - excluding Ordnance Factory Board (i) Pending for more than ten years Sl.No. Report No. and Para No. Subject...

Audit Report of Union Government (Defence Services) Army, OF and DPSU
(PDF 0.1 MB)

Report No. 35 of 2014 (Defence Services) CHAPTER VII: GRANT-IN-AID SCHEME OF DEFENCE RESEARCH AND DEVELOPMENT ORGANISATION 7. Defence Grants-in-Aid Scheme of Defence Research and Development Organization The performance of the Grants-in-Aid Scheme...

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20 December 2012
Performance
Report No. 21 of 2012 - Performance Audit on Environment Management in Indian Railways Union Government, Railways

Environment is a key survival issue and its challanges and significane have assumed greater mportance in recent years.  The National Environment Policy, 2006 articulated the idea that environment protection shall orm an integral part of the...

Sector:
Transport & Infrastructure
Chapter – 1 Introduction
(PDF 0.06 MB)

Environment Management in Indian Railways Chapter 1 --- Introduction Environment in general refers to the surroundings of an object which may be natural or the built environment. Environmental management is essentially the management of interaction ...

Chapter – 3 Management and Conservation of Resources
(PDF 0.36 MB)

Environment Management in Indian Railways Chapter 3 ^ Management and Conservation of Resources Conservation is an ethic of resource use, allocation, and protection. Its primary focus is upon maintaining the health of the natural world, its...

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19 December 2014
Compliance
Report No. 34 of 2014 - Compliance Audit on Air Force and Navy, Union Government, Defence Services

The total expenditure of the Defence Services during the year 2012-13 was RS 1,87,469 crore. Of this, the Air Force and Navy spent RS 51,118 crore and RS 29,879 crore respectively. The combined expenditure of the two services amounts to 43.21 per...

Sector:
Defence and National Security
Chapter 3 - Air Force
(PDF 0.89 MB)

Report No. 34 of 2014 (Air Force and Navy) (s -i CHAPTER III: AIR FORCE Contract Management 3.1 Avoidable expenditure on repair of turbine blades Due to non stipulation of time frame for validation of repair process in the contract, IAF was forced...

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08 July 2014
Compliance
Report No. 4 of 2014 - Compliance Audit on Air Force and Navy, Union Government, Defence Services

The total expenditure of the Defence Services during the year 2011-12 was RS 1,75,898  crore. Of this, the Air Force and Navy spent RS 46,134 crore and RS 31,270 crore respectively. The combined expenditure of the two services amounts to 44 per ...

Sector:
Defence and National Security
Chapter 4 - Navy
(PDF 0.16 MB)

Report No. 4 of 2014 (Air Force and Navy)

Chapter 3 - Air Force
(PDF 0.26 MB)

Report No. 4 of 2014 (Air Force and Navy) CHAPTER III: AIR FORCE Contract Management 3.1 Avoidable expenditure on procurement of test equipment IAF incurred an avoidable expenditure of ^11 crore on procurement of test equipment._ Missile System...

Annexures
(PDF 0.2 MB)

Report No. 4 of 2014 (Air Force and Navy) ANNEXURE- I Statement showing UEs and Strength of ASVs SI. Type of Year Fleet Maint¬ Depot Total Hold¬ Surplus against Deficiency against Total No. ASV UE enance Res¬ ing as defi¬ Res¬ erve on ciency...

Overview
(PDF 0.05 MB)

Report No. 4 of 2014 (Air Force and Navy) * OVERVIEW S -i The total expenditure of the Defence Services during the year 2011-12 was ^1,75,898 crore. Of this, the Air Force and Navy spent 746,134 crore and ^31,270 crore respectively. The combined...

Contents
(PDF 0.11 MB)

Report of the Comptroller and Auditor General of India for the year ended March 2012 Union Government (Defence Services) Air Force and Navy No. 4 of 2014 (Compliance Audit) CONTENTS Paragraph Page Preface iv Overview V CHAPTER I: INTRODUCTION About ...

Chapter 1 - Introduction
(PDF 0.82 MB)

Report No. 4 of 2014 (Air Force and Navy) CHAPTER I: INTRODUCTION 1.1 About the Report The Report relates to matters arising from the Compliance Audit of the financial transactions of Ministry of Defence and its following organisations: • Indian...

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