Audit Reports

05 August 2010

Compliance

Report No. 9 of 2009 - Compliance Audit on Compliance Audit Observations of Union Government (Commercial)

Limited) 16.05 16.92 Bharat Heavy Electricals Limited Heavy Industries and Public Enterprises (iv) Short claim due to inclusion of lesser rate of Education Cess on the countervailing duty from Tata Power Company Limited 10.10 10.10 Narmada Hydroelectric Development Corporation Limited Power...

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

Appendices

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Jindal Stainless Limited) (iv) Short claim due to 10.10 10.10 inclusion of lesser rate of Education Cess on the countervailing duty from Tata Power Company Limited Narmada Power Non realisation of capacity 2112.00 459.00 Hydroelectric index incentive Development Corporation Limited National...

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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

The reply of the Ministry has not been received (December 2009). 6.4 Short payment of education cess Education cess (with effect from 10 September 2004), at the rate of two per cent of the service tax payable, was imposed under section 91 read with section 95 of the Finance (No. 2) Act, 2004....

Sector:

Taxes and Duties

Chapter 6 – Cess not levied or demanded

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The reply of the Ministry has not been received (December 2009). 6.4 Short payment of education cess Education cess (with effect from 10 September 2004), at the rate of two per cent of the service tax payable, was imposed under section 91 read with section 95 of the Finance (No. 2) Act, 2004....

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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

(iv) The Company has not deposited Rs.0.47 crore to the Investor Education and Protection Fund. 5. KIOCL Limited (Listed) The auditors’ report was revised to include that raw materials, stores & spares, consumables and additives were valued at weighted average cost in accordance with accounting...

Sector:

Finance

Chapter 2 - C&AG’s oversight role

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(iv) The Company has not deposited Rs.0.47 crore to the Investor Education and Protection Fund. 5. KIOCL Limited The auditors’ report was revised to include that raw (Listed) materials, stores & spares, consumables and additives were valued at weighted average cost in accordance with accounting...

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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

Appendices

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NA Right (PPV&FR) Authority, NASC Complex, Pusa, New Delhi 3152034 Nil 24254.47 Nil 26293.94 Nil 19070.07 Nil 13304.42 Nil Agriculture Research and Education 9. Indian Council of Agricultural 287047.00 Nil 223043.00 9600.00 217459.00 Nil 183900.00 Nil 162696.00 Nil Research, New Delhi 287047.00...

Chapter 4 - Ministry of Human Resource Development

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Report No. 23 of2009-10 (-\ CHAPTER IV : MINISTRY OF HUMAN RESOURCE DEVELOPMENT s.__/ Department of School Education and Literacy Navodaya Vidyalaya Samiti 4.1 Avoidable payment of rental charges Failure of Navodaya Vidyalaya Samiti to construct the...

Chapter 1 – General

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(i) All India Council of Technical Education General (i) No provision had been made for gratuity and leave encashment as required under the common format of accounts for autonomous bodies. Fixed Assets (Rs. 11.73 crore) (i) No depreciation had been provided on fixed assets resulting in...

Overview

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to be University" to Institutions violating laid down scheme guidelines which was fraught with the risk of dilution of standards in University education, (Paragraph 4.12) Ministry of Information and Broadcasting Prasar Bharti Delay in processing of payments due to M/s Asia Pacific...

Chapter 8 - Ministry of Shipping

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This led to short recovery of Rs. 62.91 lakh (including Government duty on the electricity charges, service tax, education cess and meter hire charges). On this being pointed out by Audit in March 2009, MbPT started correct billing and recovery of electricity charges from its dry dock...

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23 April 2010

Compliance

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

Shinde Enterprises Hyderabad‐IV 2006‐07 Incorrect allowance of depreciation on good will. 7.77 50 M/s. Chanakya Education Society Pune‐I 2005‐06 Mistake in adoption of correct figures. 4614 51 M/s. Shankar Maharshi Dattajirao ...

Sector:

Taxes and Duties

Audit Impact

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The total demand includes demands raised in scrutiny assessment and additions, if any, in summary assessments. It also includes penalties, education cess etc. included in the tax demand. 26 Rs. 7450.3 crore related to observations raised on assessments completed under scrutiny and the...

Appendices

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Shree Shinde depreciation on good will. Enterprises 50 M/s. Chanakya Pune-I 2005-06 Mistake in adoption of 4614 Education correct figures. Society 51 M/s. Shankar Kolhapur-I 2005-06 Incorrect carry forward of 25.1 Maharshi losses. Dattajirao Kadam Shankare Soot Girani Ltd 52 M/s Allah Dad...

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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

Appendices

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605639 2007-08 Government Employees, 1989 Statement No. 15 33 6202.01.203 University & Higher Cr. 1568 2004-05 Education 34 6215.02.800 Other Loans Cr. 16843 2001 -02 35 6216-80-190 Loans to Public Sector and Cr 2 2008-09 other Undertakings 36 6225.01.800 Other Loans Cr. 829 1994-95 37...

Chapter 8 - Appropriation Accounts 2008-09: An Analysis

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10,896.67 crore), Capital Outlay on Defence Services (Rs. 7,081.13 crore), Interest Payments (Rs. 6,321.66 crore), Department of School Education & Literacy (Rs. 4,906.88 crore), Payments to Financial Institutions (Rs. 3,994.62 crore), Police (Rs. 3,109.49 crore), Department of...

Chapter 4 - Application of Resources: Expenditure

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Chapter 4 Application of Resources: Expenditure The critical importance of Government expenditure in an emerging economy like India cannot be overstated. The major observations relating to Union expenditure emanating from the Finance Accounts for...

Chapter 2 - Comments on Accounts

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Government strategy for implementation of flagship programmes and other Centrally Sponsored Schemes (CSS) for poverty alleviation, health care, education, employment, sanitation etc,. Most of these schemes were earlier implemented on cost sharing basis with transfer of central share to State...

Chapter 9 - Review of Selected Grants

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Schemes affected by large persistent savings are discussed below:- a) Institutions of higher learning The Central Education Institutions (Reservation in admission) Act, 2006 (CEI Act) seeks to implement the policy of reservation in the CEIs to OBCs from the academic session of 2007. In...

Highlights

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7,081.13 crore), Payments to Financial Institutions (Rs. 3,994.62 crore), Department of School Education & Literacy (Rs. 4,906.88 crore), Police (Rs. 3,109.49 crore), Department of Disinvestment (Rs. 2,003.12 crore), Department of Health and Family Welfare (Rs. 1,664.78 crore) and...

Chapter 3 - Resources: Trends and Composition

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Social Services include education, health, water supply, sanitation and social security etc,. Economic Services include dairy development, animal husbandry, fisheries, forestry, plantation, food storage and warehousing agricultural and rural development programmes, user charges for irr...

Chapter 7 – Appropriation Accounts 2008-09: Introduction

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6,322 crore was in grant no. 34-Interest Payments {Revenue (Charged) Section}, Rs. 4,907 crore was in grant no. 57-Department of School Education and Literacy {Revenue (Voted) Section}, Rs. 3,072 crore was in grant no. 32-Payments to Financial Institutions {Capital (Voted) Section} and Rs. 2,226...

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26 November 2010

Compliance

Report No. 17 of 2010 - Compliance Audit on Environment, Union Government Ministry of Environment and Forests

This Report contains audit findings relating to the themes of afforestation, biodiversity, pollution control and environmental education. We have made several recommendations in our Report which would serve as an aid to management in better governance of environment. This Report would also...

Sector:

Environment and Sustainable Development

Chapter 5 – Environmental Education

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Chapter - 5 THEME: ENVIRONMENTAL EDUCATION Environmental Education is a process of developing skills necessary for understanding and appreciating the inter-relationship among human...

Executive Summary

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The audit findings have been discussed under separate thematic headings relating to Afforestation, Biodiversity, Pollution Control and Environmental Education. An overview of the specific audit findings and key audit recommendations included in this Report is given below: Theme: AFFORESTATION...

Chapter 1 – Introduction

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Theme for Chapter 2: Afforestation Theme for Chapter 3: Biodiversity Theme for Chapter 4: Pollution Control Theme for Chapter 5: Environmental Education 1.2 Auditee profile The broad objectives of MoEF are: Conservation and survey of flora, fauna, forests and wildlife; Prevention and control...

Chapter 3 - Biodiversity

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on selected plant groups According to CBD, Governments need to: BIODIVERSITY (a) Establish and maintain programmes for scientific and technical education and training in measures for the identification, conservation and sustainable use of biological diversity and its components and provide...

Preface

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This Report contains audit findings relating to the themes of afforestation, biodiversity, pollution control and environmental education. We have made several recommendations in our Report which would serve as an aid to management in better governance of environment. This Report would also...

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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 resulted in non- payment of service tax of ` 644.69 lakh, including education cess, on the reven ue realised from software maintenance service amounting to ` 6320.52 lakh, for the period from 9 July 2004 to 30 November 2005. When we pointed this out (April 2009), the departme nt stated...

Sector:

Taxes and Duties

Chapter 2 – Non-payment of service tax

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instead of from 9 July 2004. This resulted in non-payment of service tax of t 644.69 lakh, including education cess, on the revenue realised from software maintenance service amounting to t 6320.52 lakh, for the period from 9 July 2004 to 30 November 2005. When we pointed this out (April 2009)....

Chapter 4 - Cenvat credit of service tax

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consulting engineer services and cellular telephony services respectively, availed cenvat credit of service tax and education cess of? 26.60 lakh on the basis of debit notes raised by the various service providers in the year 2008-09. The availing of service tax credit on the basis of invalid...

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05 August 2011

Compliance

Report No. 38 of 2010-11 - Compliance Audit on Autonomous Bodies, Union Government(Civil)

Such bodies and authorities include, Major Port Trusts, educational institutions and Prasar Bharati. The cases mentioned in this Report came to notice in the course of test audit during the year 2009-2010. PREFACE Report No. 38 of 2010-11 vii General Annual accounts of autonomous bodies In...

Appendices

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63.24 NA NA NA NA NA NA NA NA Health Management 31132.92 Nil 31032.88 31520.34 Nil 24254.47 Nil 26293.94 Nil 19070.07 Nil Agriculture Research and Education 10. Indian Council of 324232.00 Nil 319382.00 287047.00 Nil 223043.00 9600.00 217459.00 Nil 183900.00 Nil Agricultural Research, New Delhi...

Annexures

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National Human Rights Commission, New Delhi 13. National Commission of Women, New Delhi 14. National University of Educational Planning and Administration, New Delhi 15. Indian Council of World Affairs, New Delhi 16. Babasaheb Bhimrao Ambedkar University, Lucknow 17. Central University of...

Overview

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(Paragraph 3.1) vii Report No. 38 of 2010-11 Ministry of Human Resource Development Department of Higher Education University of Hyderabad University of Hyderabad suffered a loss of 2.21 crore due to extending undue benefit to the contractor by treating different works under one agreement as a...

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 I: General

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Textiles 1601 1463.54 1401 96.56 6. Commerce 252 1252.23 93 354.28 7. Panchayati Raj 96 1249.09 52 233.62 8. Department of Secondary Education and 1373 1049.49 1308 590.86 Literacy y. Information Technology 578 827.03 407 657.67 to. AYUSH 1574 632.03 893 269.40 Total 11623 20767.57 7855...

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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

Chapter 1 - State of Finances

_{(PDF 1.71 MB)}

essential commodities below cost and subsidizing passenger fare, IR provided welfare schemes covering a wide spectrum of activities in areas of education, medicare, housing, sports, recreation and catering. IR was running schools for wards of staff and providing medical facilities through...

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