Audit Reports

10 December 2010

Compliance

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

As on 31 March 2010, there were 451 Central Government Public Sector Undertakings (CPSUs) under the audit jurisdiction of the Comptroller and Auditor General of India. These included 329 government companies, 116 deemed government companies and six...

Sector:

Finance

Executive Summary

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Report No. 2 of 2010-11 EXECUTIVE SUMMARY I. Financial performance of Central Public Sector Undertakings As on 31 March 2010, there were 451 Central Government Public Sector Undertakings (CPSUs) under the audit jurisdiction of the Comptroller and...

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18 March 2011

Compliance

Report No. 1 of 2010 - 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 2009-10. It also contains an analysis of the Appropriation Accounts,...

Sector:

Finance

Appendices

_{(PDF 0.66 MB)}

Report of the CAG on Union Government Accounts 2009-10 List of Appendices Sl. Appendix Title of the Appendix Page No. No. No. 1. II-A Details of revenue and capital expenditure under minor head ‘800- 151 Other Expenditure’ in 2009-10 2. II-B...

Chapter 2 - Comments on Accounts

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-\ Chapter 2 V_/ Comments On Accounts The comments relating to significant deficiencies in the presentation (accuracy, completeness and transparency) of the Union Accounts are discussed in the succeeding paragraphs. The comments arising from...

Chapter 8 - Review of selected Grants

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c-\ Chapter 8 V_/ REVIEW OF SELECTED GRANTS Grant No.l- Department of Agriculture and Cooperation (Ministry of Agriculture) Introduction 8.1 The Department of Agriculture and Cooperation under the Ministry of Agriculture is responsible for...

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04 May 2012

Compliance

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

The Report has a total revenue implication of Rs.107.76 crore covering 39 paragraphs. We had issued another 79 paragraphs involving money value of Rs.22.85 crore on which rectificatory action was taken by the department/Ministry in the form of...

Sector:

Taxes and Duties

Glossary of terms and Abbreviations

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Report No. 31 of 2011-12 - Union Government (Indirect Taxes - Customs) Glossary of terms and abbreviations Expanded form Abbreviated form Advance release order ARO Anti Dumping Duty ADD Basic customs duty BCD Bill of entry BE Customs tariff heading ...

Chapter 3 - Incorrect assessment of customs duties

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Report No. 31 of 2011-12 - Union Government (Indirect Taxes - Customs) CHAPTER III INCORRECT ASSESSMENT OF CUSTOMS DUTIES We found a few cases of incorrect assessment of customs duties during test check, having an implication of ? 28.25 crore. They ...

Chapter 2 - Duty exemption/remission schemes

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Report No. 31 of 2011-12 - Union Government (Indirect Taxes - Customs) CHAPTER II DUTY EXEMPTION/REMISSION SCHEMES The Government may exempt wholly or part of customs duties for import of inputs and capital goods under an export promotion scheme...

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20 December 2011

Compliance

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

Scrutiny of staff projects undertaken by ARDE during last 15 years, revealed that out of 46 closed Staff projects, only 13 underwent production while in the remaining either no production was required or claims of success could not be substantiated. ...

Sector:

Defence and National Security

Chapter 5 - Border Roads Organisation

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No. 24 of 2011-12 (Defence Services) --- CHAPTER V : BORDER ROADS ORGANISATION _ 5.1 Loss due to collapse of a bridge A bridge under construction by a Border Roads Task Force collapsed resulting in loss of ? 1.30 crore. Though the incident occurred...

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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

This Report contains 24 paragraphs with a revenue implication of RS 49.48 crore, out of which RS 3.21 crore has been recovered. We had also issued another 175 paragraphs involving money value of RS 155.26 crore to the Commissionerate/Ministry on...

Sector:

Taxes and Duties

Chapter 1 – Service tax receipts

_{(PDF 0.57 MB)}

chapter. I SERVICE TAX RECEIPTS 1.1 Tax administration 1.2 Results of audit 1.3 Trend of receipts 1.4 Service tax receipts vis-a-vis cenvat credit utilised 1.5 Refund of service tax 1.6 Outstanding demands 1.7 Fraud/presumptive fraud cases 1.8...

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15 May 2012

Compliance

Report No. 32 of 2011 - Compliance Audit on Railway, Union Government (Railway)

This Report contains the audit findings of significant nature during the compliance audit of Ministry of Railways (Railway Board) of the Union Government and its field offices for the year ended 31 March 2011. The report contains six chapters....

Sector:

Transport & Infrastructure

Annexures

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Chapter 2 Traffic - Commercial and Operations Annexure I (Para 2.1.5.5) STATEMENT SHOWING FACILITIES INCORPORATED IN THE SCOPE OF WORK IN GOODS SHEDS APPROVED FOR UPGRADATION WORKS Railway Name of Required Traffic facilities to be provided at...

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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 Report contains 30 paragraphs, with a revenue implication of Rs.45.47 crore. We had issued another 129 paragraphs involving money value of Rs.112.53 crore to the department/Ministry on which rectificatory action was taken in the form of issue...

Sector:

Taxes and Duties

Chapter 1 - Central excise receipts

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Report No. 28 of 2011-12 - Union Government (Indirect Taxes - Central Excise) CHAPTER I CENTRAL EXCISE RECEIPTS 1.1 Tax administration The collection and administration of central excise duties have been vested with the Central Board of Excise and...

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08 May 2012

Compliance

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

In 2010-11, there were 334 central autonomous bodies whose accounts were to be certified under Section 19(2) and 20(1) of the CAG's (DPC) Act 1971.Government of India released Rs.39232.42 crore towards grants/loans to 279 central autonomous bodies...

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...

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25 August 2011

Compliance

Report No. 3 of 2011 - Compliance Audit on 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 officers of the Comptroller and Auditor General of India under Section 619(3)...

Sector:

Finance |

Transport & Infrastructure |

Power & Energy |

Industry and Commerce |

Information and Communication |

Social Welfare

Chapter 6 - Ministry of Consumer Affairs, Food and Public Distribution

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Report No. 3 of 2011-12 CHAPTER VI: MINISTRY OF CONSUMER AFFAIRS, FOOD AND PUBLIC DISTRIBUTION Food Corporation of India 6.1 Fixation of Incidentals on Procurement of Foodgrains Introduction The Food Corporation of India (FCI), setup under the Food...

Chapter 11 - Ministry of Housing & Urban Poverty Alleviation

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Report No. 3 of 2011-12 CHAPTER XI: MINISTRY OF HOUSING & URBAN POVERTY ALLEVIATION j Housing and Urban Development Corporation Limited 11.1 Lending Operations in Urban Infrastructure Schemes Introduction Housing and Urban Development Corporation...

Chapter 12 - Ministry of Petroleum and natural Gas

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Report No. 3 of 2011-12 CHAPTER XII: MINISTRY OF PETROLEUM AND NATURAL GAS * • Bharat Petroleum Corporation Limited, Hindustan Petroleum Corporation Limited, Indian Oil Corporation Limited 12.1 Revenue Foregone Inability to utilise pipeline as...

Chapter 14 - Department of Public Enterprises

_{(PDF 2.32 MB)}

Report No. 3 of 2011-12 CHAPTER XIV: DEPARTMENT OF PUBLIC ENTERPRISES Bharat Heavy Electricals Limited, Bharat Petroleum Corporation Limited, Coal India Limited, Container Corporation of India Limited, Dedicated Freight Corridor Corporation of India ...

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06 September 2011

Compliance

Report No. 16 of 2011 - Compliance Audit on Observations , Union Government(Civil)

This Report contains the audit findings of significant nature which arose from the compliance audit in Civil Ministries including Scientific Departments of the Union Government, Departments of Posts and Telecommunications and their field offices....

Sector:

Finance

Appendices

_{(PDF 0.26 MB)}

Report No. 16 of 2011-12 APPENDIX-I (Referred to in Paragraph No. 1.2) Auditee Profile 1. Ministry of Agriculture 1.1 Department of Agricultural Research and Education 1.1.1 Indian Council of Agricultural Research (ICAR) ICAR is an autonomous...

Chapter 1 – Introduction

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Report No. 16 of 2011-12 CHAPTER I: INTRODUCTION 1.1 About this Report Compliance audit refers lo examination of the transactions relating to expenditure, receipts, assets and liabilities of the audited entities to ascertain whether the provisions...

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