Audit Reports

20 August 2010

Compliance

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

Despite an expenditure of Rs 97.92 lakh, the IN will not be able to conduct all 12 examinations online even by 2013. The Directorate of Naval Education (DNE) is the nodal agency of the Indian Navy (IN) for conducting a number of examinations for recruitment / promotion purposes. Indian Navy in...

Sector:

Defence and National Security

Chapter 4 – Navy

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Despite an expenditure of Rs 97.92 lakh, the IN will not be able to conduct all 12 examinations online even by 2013._ The Directorate of Naval Education (DNE) is the nodal agency of the Indian Navy (IN) for conducting a number of examinations for recruitment / promotion purposes. Indian Navy...

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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

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10 Jat Education Society Rohtak 2003-04 The assessee had claimed and 14.5 was allowed exemption in respect of three units which were not financed by the Government. 11 Md. Kalimuddin Kolkata 2005-06 The assessee had taxable wealth. 2.1 Central-I Still neither did the assessee file return of...

Income Tax, Fringe Benefit Tax, Wealth Tax

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A. CHARGE: CIT, CENTRAL-II, DELHI; AY 2005-06 In the case of Dr. Naresh Trehan50 As per section 4 of surcharge and education cess were levied at the Act, income tax 2.5 and 2 per cent respectively instead of shall be charged at the correct rate of 10 and 2 per cent the prescribed rates....

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03 August 2010

Compliance

Report No. 9 of 2010 - Compliance Audit on Autonomous Bodies, Union Government(Civil)

This report contains the audit findings of significant nature which arose from the compliance audit in Civil Ministries of the Union Government, Departments of Posts and Telecommunications and their field offices. The report contains 18 chapters....

Sector:

General Sector Ministries and Constitutional Bodies

Chapter 17 - Ministry of Water Resources

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17.2 Loss due to non-deduction of surcharge and education cess Failure on the part of the General Manager, Farakka Barrage Project to issue instruction, as per the provision of the Finance Act, resulted in non-deduction of surcharge and education cess on the income tax realized from...

Chapter 16 - Union Territories

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Report No. 9 of 2010-11 CHAPTER XVI: UNION TERRITORIES Andaman and Nicobar Administration Directorate of Education 16.1 Double Payment of FCI The Directorate of Education made double payment to FCI of Rs. 48.76 lakh as economic cost of rice for the...

Appendices

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in management of natural calamities, formulating cooperative policy relating to cooperation and cooperative organisations, cooperative training and education, bringing about integrated development of marketing of agricultural produce, safeguards the economic interests of the farming community in...

Chapter 7 – Ministry of Health and Family Welfare

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from service tax liability under the statutory provisions of the Finance Act by Safdarjung Hospital led to irregular payment of service tax and education cess aggregating Rs. 22.63 lakh during the period from November 2006 to June 2009 for cleaning services received from M/s BVG India Ltd. 9...

Chapter 6 - Ministry of External Affairs

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10.50 lakh), over payment of Pay, Foreign Allowance (FA), Representational Grant (RG) etc (Rs. 4.74 lakh), excess payment of Children Education Allowance (CEA) (Rs. 1.09 lakh), non settlement of advances (Rs. 10.11 lakh) and other miscellaneous excess payments (Rs. 5.96 lakhs) as detailed in...

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06 August 2010

Compliance

Report No. 12 of 2010 - Compliance Audit on Army and Ordnance and Factories, Union Government, Defence Services

2.4** Follow up on Audit Reports 51. 3.3*** Unauthorised use of Defence assets and public fund for running educational institutes No.12 of 2010-11 (Defence Services) 82 Sl.No. Report No. and Year Para No. Subject 52. 3.4*** Non-crediting of revenue into Public Fund 53. 3.5* Recoveries/savings at...

Sector:

Defence and National Security

Annexures

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2.4** Follow up on Audit Reports 51. Unauthorised use of Defence assets 3 3*** and public fund for running educational institutes 81 No. 12 of 2010-11 (Defence Services) Sl.No. Report No. and Year Para No. Subject 52. Non-crediting of revenue into Public Fund 53. 3.5* Recoveries/savings at the...

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10 December 2010

Compliance

Report No. 2 of 2010-11 - Compliance Audit on Financial Reporting by Central Public Sector Undertakings of Union Government, Commercial

15. HMT Bearings Limited Undisputed statutory dues including Provident fund, Investor Education & Protection Fund, Employees’ State Insurance, Income Tax, Sales Tax, Wealth Tax, Service Tax, Custom Duty, Excise Duty, Cess and other statutory dues have not been regularly deposited during...

Sector:

Finance

Chapter 2 - CAG's oversights role

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15. HMT Bearings Undisputed statutory dues including Provident fund, Limited Investor Education & Protection Fund, Employees’ State Insurance, Income Tax, Sales Tax, Wealth Tax, Service Tax, Custom Duty, Excise Duty, Cess and other statutory dues have not been regularly deposited during...

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18 March 2011

Compliance

Report No. 1 of 2010 - Compliance Audit on Accounts, Union Government(Civil)

Territory Governments (` 11,508.95 crore), Interest Payments (` 6,996.56 crore), Department of Disinvestment (` 5,379.90 crore), Department of School Education & Literacy (` 5,267.74 crore), Department of Road Transport and Highways (` 5,086.89 crore), Department of Financial Services (` 3,947.72...

Sector:

Finance

Appendices

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VIII-D Outstanding Utilisation Certificates in Ministry of Earth Sciences. 218 28. VIII-E Persistent savings in Department of School Education and Literacy 219 29. VIII-F Unrealistic budgetary assumptions in Department of School Education 220 and Literacy 30. VIII-G Non-utilisation of...

Chapter 8 - Review of selected Grants

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Grant No.57 - Department of School Education and Literacy (Ministry of Human Resource Development) Introduction 8.21 The Ministry of Human Resource Development was established in 1985 with a view that the people of the country are a valuable resource and the growth process shall be based on...

Chapter 7 – Appropriation Accounts 2009-2010 : An Analysis

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Payments ( 6,996.56 crore), Department of 94 Appropriation Accounts 2009-10: An analysis Disinvestment ( 5,379.90 crore), Department of School Education & Literacy ( 5,267.74 crore), Ministry of Road Transport and Highways ( 5,086.89 crore), Department of Financial Services ( 3,947.72...

Highlights

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Territory Governments ( 11,508.95 crore), Interest Payments ( 6,996.56 crore), Department of Disinvestment ( 5,379.90 crore), Department of School Education & Literacy ( 5,267.74 crore), Department of Road Transport and Highways ( 5,086.89 crore), Department of Financial Services ( 3,947.72...

Chapter 3 - Resources: Trends and Composition

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authority in relation to 239 telecom Services provided in renting of immovable property 563 for use in further some business or commerce ? Education cess 171 3.4.1 Tax buoyancy: This refers to the built-in elasticity of growth in tax revenue in relation to economic growth and...

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 4 - Application of Resources: Expenditure

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Loans and Advances (for social and economic services to educational and health institutions, public sector companies, local bodies, natural calamities etc.) also showed high growth in the first three years of the XI Plan compared to an average negative growth in the X Plan period. 57...

Chapter 6 - Appropriation Accounts 2009-2010: Introduction

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44-Department of Disinvestment under Capital (Voted) Section, 5,268 crore in grant no. 57-Department of School Education and Literacy under Revenue/Capital (Voted) Sections, 85 Report of the CAG on Union Government Accounts 2009-10 5,087 crore in grant no. 87-Ministry of Road Transport and...

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04 May 2012

Compliance

Report No. 31 of 2011 - Compliance Audit on Indirect Taxes – Customs Union Government, Department of Revenue

had cleared waste/scrap in DTA worth `2.18 crore during the period 2005-06 to 2007-08 and paid Central excise duty at the rate of 16 per cent and education cess at the rate of 2 per cent at the time of clearance in DTA under notification no. 23/2003 dated 31 March 2003 (serial no. 3) as if,...

Sector:

Taxes and Duties

Chapter 2 - Duty exemption/remission schemes

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had cleared waste/scrap in DTA worth 2.18 crore during the period 2005-06 to 2007-08 and paid Central excise duty at the rate of 16 per cent and education cess at the rate of 2 per cent at the time of clearance in DTA under notification no. 23/2003 dated 31 March 2003 (serial no. 3) as if,...

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20 December 2011

Compliance

Report No. 24 of 2011 - 12 Union Government (Defence Services) Army and Ordnance Factories

2.4** Follow up on Audit Reports 39. 3.3** Unauthorised use of Defence assets and public fund for running educational institutes 40. 3.5* Recoveries/savings at the instance of Audit 41. 6.2** Irregular payment of counter insurgency allowance 42. No. 4 of 2007 (Performance Audit) Chapter II**...

Sector:

Defence and National Security

Annexures

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2 4** Follow up on Audit Reports 39. Unauthorised use of Defence assets 3.3** and public fund for running educational institutes 40. 3.5* Recoveries/savings at the instance of Audit 41. 6.2** Irregular payment of counter insurgency allowance 42. No. 4 of 2007 Recruitment and Training of...

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30 March 2012

Compliance

Report No. 29 of 2011 - Compliance Audit on Indirect Taxes – Service Tax Union Government, Department of Revenue

The service tax and education cess liability of M/s EMC on the gross receipt of ` 21.90 crore was ` 2.12 crore. Scrutiny of the returns of M/s EMC showed that it was filing returns under ‘Works Contract Service’ whereas its registration was under erection, commissioning or installation (CAI),...

Sector:

Taxes and Duties

Chapter 3 - Valuation of taxable services

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The service tax and education cess liability of M/s EMC on the gross receipt of 21.90 crore was 2.12 crore. Scrutiny of the returns of M/s EMC showed that it was filing returns under ‘Works Contract Service’ whereas its registration was under erection, commissioning or installation (CAI),...

Chapter 5 - Cenvat credit

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Consequently the assessee got reimbursement of service tax paid by him amounting to 30.65 lakh (service tax 29.76 lakh, education cess 0.59 lakh and SHE cess 0.30 lakh) from main contractor by raising invoices and also availed cenvat credit thereof. Since the assessee got reimbursement...

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30 March 2012

Compliance

Report No. 28 of 2011 - Compliance Audit on Indirect Taxes – Central Excise Union Government, Department of Revenue

This resulted in non-payment of duty alongwith education cess of ` 5.97 lakh which was recoverable with interest of ` 2.47 lakh. When we pointed this out (July 2008), the Ministry stated (December 2011) that opinion had been sought from the policy wing of the Board. Rule 4 of the Central...

Sector:

Taxes and Duties

Chapter 3 - Valuation of excisable goods

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This resulted in non-payment of duty alongwith education cess of 5.97 lakh which was recoverable with interest of? 2.47 lakh. When we pointed this out (July 2008), the Ministry stated (December 2011) that opinion had been sought from the policy wing of the Board. 26...

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