Audit Reports

18 March 2011

Performance

Report No. 31 of 2010 - Performance Audit of Civil on Member of Parliament Local area Development Scheme

The MPLADS is a Plan Scheme fully funded by the Government of India and the funds released under the scheme are non-lapsable. The Scheme provides that Members of Lok Sabha may select works for implementation in his/her constituency while Members of Rajya Sabha may select works for.........

Sector:

Social Infrastructure

Annexures

_{(PDF 8.27 MB)}

31 of 2010-2011 Performance Audit of MPLADS Annex-2.2 (Refers to paragraph 2.2) Gist of ATN submitted by the Ministry in respect of CAG’s performance audit report (Report no. 3A of 2001) on MPLADS Brief of Audit 1 Gist of Action Taken Note of the Ministry Findings The DAs incurred an While.........

Chapter 7 - Monitoring and Controls

_{(PDF 2.14 MB)}

The Ministry took eight years to send the final Action Taken Note (ATN)26 on the CAG’s Report of 2001, which was sent to Audit in December 2009. As per the ATNs, the Ministry issued several instructions to the State Nodal Departments and DAs to ensure compliance with audit findings. However,.........

Chapter 8 - Conclusion

_{(PDF 0.32 MB)}

The lapses Conclusion were brought to the notice of the Ministry by the CAG in two earlier performance audit reports (1998 and 2001). Submission of ATNs (Action Taken Notes) on the Report of 2001 after a lapse of eight years (2009) speaks volumes about the monitoring methods. Given that.........

Chapter 2 - Audit Approach,Previous Audit Findings and Organization of Current Audit Findings

_{(PDF 0.56 MB)}

A brief account of main findings of the CAG’s Report No. 3A of 2001 (Union Government - Performance Appraisal) is as follows: The DAs incurred an expenditure of ^ 3.97 crore on 570 works not recommended by the MPs. Report No. 31 of 2010-2011 6 Performance Audit of MPLADS 3,397 works at an.........

Abberivation

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Note BCA Bachelor of Computer Application BCS Bachelor of Computer Science BDO Block Development Officer BOQ Bill of Quantity CA Chartered Accountant CAG Comptroller and Auditor General of India CC Cement Concrete cm Centimetre CPWD Central Public Works Department cum Cubic metre D and N Haveli.........

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18 July 2014

Compliance

Report No. 10 of 2014 - Compliance Audit on Direct Taxes Union Government, Department of Revenue

This Report discusses trends, composition and systemic issues in direct taxes using data from Finance Accounts, departmental accounts, departmental MIS and findings of compliance audit.Gross tax receipts (GTR) of Union Government in FY 2012-13 was...

Sector:

Taxes and Duties

Appendices

_{(PDF 16.42 MB)}

67 Report No. 10 of 2014 (Direct Taxes) Appendix 5 (Reference Paragraph: 2.3.2) ^ in lakh State CIT Charge Name of assessee AYs SI. CAG Main Sub Total Tax Status of Ministry/lTD's No. DP No. Category Categories Effect Response 1. 02-CT Karnataka CIT-I, Bangalore M/s Kare Investment(P) 2009-10.........

Direct Tax Administration

_{(PDF 7.18 MB)}

Chapter I Direct Tax Administration 1.1 Resources of the Union Government 1.1.1 The Government of India's resources include all revenues received by the Union Government, all loans raised by issue of treasury bills, internal and external loans.........

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05 August 2010

Performance

Report No. 10 of 2010-11 – Performance Audit of Activities Public Sector Undertakings

PSUs: Name of the Ministry/ Department Title of the Review Ministry of Civil Aviation Jet Engine Overhaul Shops- National Aviation Company of India Limited Ministry of Communications and Information Technology Functioning of Telecom Maintenance regions- Bharat Sanchar Nigam Limited.........

Sector:

Industry and Commerce

Chapter 4 - Information Technology Audit of IT systems in selected Public Sector Undertakings Bharat Sanchar Nigam Limited

_{(PDF 0.16 MB)}

This suggests that the ERP system has not been optimally utilised. Oil India Limited SAP R/3 was implemented by the Company with the objective of improving efficiency and effectiveness of business processes. However, it was seen in audit that SAP R/3 was not customised completely and the.........

Chapter 10 - Fulfillment of socio economic objectives Jute Corporation of India Limited

_{(PDF 0.09 MB)}

Report No. 10 of 2010-11 /* -X MINISTRY OF TEXTILES X CHAPTER X Jute Corporation of India Limited Fulfillment of socio-economic objectives Executive Summary Jute Corporation of India (company) was set up in 1971 with the main aim of.........

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03 August 2010

Performance

Report No. 3 of 2010 - Performance Audit of National Library, Union Government, Ministry of Culture

The National Library of India aims at preserving the cultural heritage of India through acquisition and conservation of all significant material produced and printed in India also foreign material required by the country. The library also renders...

Sector:

General Sector Ministries and Constitutional Bodies

Chapter 3 - Payment of Claims under Transport Subsidy Scheme (Ministry of Commerce and Industry)

_{(PDF 6.84 MB)}

(Paragraph 3.4.5) Follow-up action on the earlier audit findings reported in paragraph 1.1 of the CAG’s Audit Report No. 2 of 2001 (Civil) had not been completed, even after eight years of submission of the Report to the Parliament. (Paragraph 3.5) Summary of important recommendations.........

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20 December 2011

Performance

Report No. 25 of 2011 - Performance Audit of Central Excise and Service Tax Union Government, Department of -Indirect Taxes (Working of Commissionerates, Divisions and Ranges)

were being issued in all cases, as required by the instructions of the Board, in respect of the observations raised by audit parties (CERA) of the CAG during 2008-09. We found instances where SCNs were not issued and reasons for not doing so were not found on record, as detailed below. 6.2.1 In.........

Sector:

Taxes and Duties

Chapter 6 - Show cause notices and call book cases

_{(PDF 0.12 MB)}

were being issued in all cases, as required by the instructions of the Board, in respect of the observations raised by audit parties (CERA) of the CAG during 2008-09. We found instances where SCNs were not issued and reasons for not doing so were not found on record, as detailed below. 6.2.1 In.........

Glossary of terms and abbreviations

_{(PDF 0.02 MB)}

Central Excise and Service Tax ADC Additional Commissioner APR Audit planning register BSNL Bharat Sanchar Nigam Limited BSR Basic statistical return CAG Comptroller and Auditor General of India CAO Chief Accounts Officer CBEC Central Board of Excise and Customs CEGAT Customs. Excise and Gold.........

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23 August 2011

Performance

Report No. 14 of 2011 - Performance Audit on Security Management in Indian Railways Union Government, Railways

Performance Audit for the year ended 31 March 2010) has been prepared for submission to the President under Article 151 (1) of the Constitution of India. The report contains results of the review of Security Management in Indian Railways. The observations included in this Report have been based.........

Sector:

Transport & Infrastructure

Chapter – 2 Adequacy of the follow-up action on the Audit Report and legal provisions governing the security agencies

_{(PDF 0.05 MB)}

Security Management in Indian Railways Chapter 2 Adequacy of the Follow-up action on the Audit Report and legal provisions governing the security agencies Government of.........

Executive Summary, Major Audit Findings, Gist of recommendations

_{(PDF 0.11 MB)}

Security Management in Indian Railway EXECUTIVE SUMMARY I Security Scenario on Indian Railways Incidents of sabotage on the Indian Railways (IR) have increased infrequency.........

Chapter – 1 Introduction

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Security Management in Indian Railways Chapter 1 ---? Introduction 1.1 Terrorist attacks on the Indian Railway system have increased in frequency and intensity in the last.........

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20 December 2011

Performance

Report No. 22 of 2011 - Performance Audit of Export Promotion Capital Goods Scheme Union Government, Department of -Indirect Taxes

– Indirect Taxes of the Union Government is conducted under the Section 16 of the Comptroller and Auditor General of India (Duties, Powers and Conditions of Service) Act, 1971. The observations included in this Report have been .........

Sector:

Taxes and Duties

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01 August 2014

Compliance

Report No. 17 of 2014 - Union Government, Communications and IT Sector

by Audit) indicating remedial/corrective action taken by them on various paragraphs/appraisals contained in the Audit Reports (Commercial) of the CAG as laid on the table of both the Houses of Parliament. Such notes were required to be submitted Report No. 17 of 2014 134 even in respect of.........

Sector:

Information and Communication

Audit Report of Ministry of Communications & IT

_{(PDF 0.23 MB)}

by Audit) indicating remedial/corrective action taken by them on various paragraphs/appraisals contained in the Audit Reports (Commercial) of the CAG as laid on the table of both the Houses of Parliament. Such notes were required to be submitted 133 Report No. 17 of 2014 even in respect of.........

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16 December 2011

Performance

Report No. 23 of 2011 - Performance Audit of Recovery of Arrears of Tax Demand

Direct tax collections, amounting to RS 4.35 lakh crore accounted for three-fourth of revenue receipts of the Government of India in 2009-10. At the same time the uncollected portion of tax demand was RS 2.29 lakh crore in March 2010 equivalent to 54 per cent of total.........

Sector:

Taxes and Duties

Chapter 4 - Issues leading to arrears

_{(PDF 8.48 MB)}

Out of these 46 cases involving arrear demand of 41.75 crore were outstanding for more than one year. 44 CAG's Report No. 20 of 2009-10 for the period ended 2008-09,The Appeal Process 45 In Assam, Goa, Haryana, Himachal Pradesh, Jammu & Kashmir, Jharkhand, Kerala, Karnataka, Maharashtra,.........

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01 August 2014

Compliance

Report No. 12 of 2014 - Compliance Audit on indirect Taxes Union Government, Department of Revenue Customs

Report of the Comptroller and Auditor General of India for the year ended March 2013 Union Government (Department of Revenue –Customs) (Compliance Audit) No.12 of 2014.........

Sector:

Taxes and Duties

Chapter 1 - Customs Revenue

_{(PDF 0.27 MB)}

The duties form an insignificant portion (0.020 percent in 2013) of the total customs duties. However, CAG's Compliance Audit reports have reported some ways adopted by importers to evade the Anti dumping duties. 15 Report No.12 of 2014 - Union Government (Indirect Taxes - Customs) 1.23 Tax.........

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