Audit Reports

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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24 April 2012

Compliance

Report No. 27 of 2011-12 - Compliance Audit on Direct Taxes Union Government, Department of Revenue

The Comptroller and Auditor General of India conducts the audit of revenues from direct taxes of the Union Government under section 16 of the Comptroller and Auditor General of India (Duties, Powers and Conditions of Service] Act, 1971.Direct taxes...

Sector:

Taxes and Duties

Chapter 1 - Tax Administration

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9 Source: Receipts Budget 2011-12 10 Effective tax rate in the case of companies is the ratio of total taxes paid [including surcharge and education cess but excluding Dividend Distribution Tax] to the total profits before taxes [PBT] and expressed as a percentage, 11 The effective tax...

Appendices

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03 and at 10 per cent instead of 2.5 per cent for assessment year 2004-05 Education cess was charged for assessment year 2004-05 while it was not applicable. 44 Ajmer Vidyut Ajmer 2003-04 Interest for short payment of advance tax 74.21 Vitran Nigam was charged in excess. Ltd. 45 M/s HMT...

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08 May 2012

Compliance

Report No. 33 of 2011-12 -Compliance Audit on Autonomous Bodies, Union Government(Civil)

expenditure on procurement of X-ray Baggage Inspection System 4.2 20 CHAPTER V – MINISTRY OF HUMAN RESOURCE DEVELOPMENT Department of Secondary Education Kendriya Vidyalaya Sangathan Unfruitful expenditure 5.1 21 Premature release of funds 5.2 22 Department of Higher Education Jawaharlal...

Appendices

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NA NA NA NA NA NA Plant Health Management 51020.61 Nil 42330.04 31132.92 Nil 31032.88 31520.34 Nil 24254.47 Nil 26293.94 Nil Agriculture Research and Education 10. Indian Council of 529670.50 Nil 531167.741 324232.00 Nil 319382.00 287047.00 Nil 223043.00 9600.00 217459.00 Nil Agricultural...

Annexeures

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National Institute of Unani Medicine, Bangalore (w.e.f.2007-08) 21. Central University of Kerala, Kasargod 22. Indian Institute of Science Education And Research(IISER), Trivendrum 23. National Institute of Technology, Calicut 24. Narmada Control Authority, Indore 25. Indira Gandhi...

Chapter X: Ministry of Urban Development

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Alternative land had been allotted to the school by Education Authority of Delhi and matter had been taken up with the Director (Education) for shifting of the school to a new site. Executive Engineer/ED-7 and Chief Engineer (Elect.) had taken the matter with NDPL for shifting of electric...

Contents

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Idle expenditure on procurement of X-ray Baggage 4.2 20 Inspection System CHAPTER V - MINISTRY OF HUMAN RESOURCE DEVELOPMENT Department of Secondaiy Education Kendriya Vidyalaya Sangathan Unfruitful expenditure 5.1 21 Premature release of funds 5.2 22 Department of Higher Education Jawaharlal...

Overview

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(Paragraph 4.2) Ministry of Human Resource Development Department of Secondary Education Kendriya Vidyalaya Sangathan Unfruitful expenditure In deviation of the prescribed norms, Kendriya Vidyalaya Sangathan purchased land, which should have been acquired free of cost, for opening new schools at...

Chapter V: Ministry of Human Resource Development

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Report No. 33 of 2011-12 CHAPTER V : MINISTRY OF HUMAN RESOURCE DEVELOPMENT Department of Secondary Education Kendriya Vidyalaya Sangathan 5.1 Unfruitful expenditure Kendriya Vidyalaya Sangathan purchased land, which should have been acquired free...

Chapter I:General

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Family Welfare 1S62 6172.91 1767 6751.10 2. Rural Development 1348 5638.79 955 1713.63 3. Department of School Education and 1427 4276.44 1373 1049.49 Literacy 4. Health 2S6? 4201.32 2508 3496.42 5. Agriculture 1079 4833.37 919 2333.01 6. Panchayati Raj 299 1190.24 96 1249.09 7. Information...

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