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Audit Reports

Reports older than 2009

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Page 150 of 157, showing 10 records out of 1,569 total

08 May 2015
Financial
Report No. 15 of 2015 - Financial Audit on Railways Finances Union Government,Railways

Indian Railways (IR) is a departmental commercial undertaking of the Government of India. It consists of 65,808 route kms* on which 21,598 trains ply, carrying about 23 million passengers and hauling nearly 2.90 million tonne of freight everyday....

Sector:
Transport & Infrastructure
Chapter 2 - Appropriation Accounts
(PDF 0.45 MB)

Chapter 2 Appropriation Accounts Chapter 2 Appropriation Accounts This Chapter outlines Indian Railways (IR) financial accountability and budgetary practices through audit of Appropriation Accounts. Railway Budget is an instrument of Parliamentary...

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05 May 2015
Compliance
Report No. 2 of 2015 - Compliance Audit on General Purpose Financial Reports of Central Public Sector Enterprises of Union Government, Commercial

As on 31 March 2014, there were 544 Central Government Public Sector Enterprises (CPSEs) under the audit jurisdiction of the Comptroller and Auditor General of India. These included 377 government companies, 161 deemed government companies and six...

Sector:
Finance
Chapter 2 - Oversight Role of CAG
(PDF 0.46 MB)

Report No. 2 of 2015 CHAPTER 2 Oversight Role of CAG 2.1 Audit of Public Sector Enterprises Under Section 619 of the Companies Act, 1956, the auditor (statutory auditor) of a government company including deemed government company, appointed by the...

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13 August 2013
Financial
Report No. 1 of 2013 - Financial Audit of Civil on Accounts of Union Government

This Report discusses the comments of the Comptroller and Auditor General of India on the accounts of the Union Government and analyses the finances of the Union Government for the year 2011-12. It also contains an analysis of the Appropriation...

Sector:
Finance
Chapter 2 - Comments on Accounts
(PDF 13.24 MB)

/-\ Chapter 2 V_y Comments on Accounts Comments relating to significant deficiencies in the presentation (accuracy, completeness and transparency) of the union accounts are given in the succeeding paragraphs. The comments arising from Appropriation...

Annexures
(PDF 29.91 MB)

Report of the CAG on Union Government Accounts 2011-12 Annex I-A (Refers to Paragraph 1.3.7) Grant-wise Analysis of Components of Plan Expenditure* (? in crore) Object head code 31 35 36 33 53 54 55 Grand Grants-in-aid Grants for Grants-in- Major...

Chapter 1 - An Overview of Union Finances-2011-12
(PDF 12.99 MB)

r \ Chapter 1 v_y An Overview of Union Finances 2011-2012 1.1 Introductory The annual accounts of the Union Government presented to the Parliament, consist of Finance Accounts and Appropriation Accounts. The Finance Accounts depict the statements...

Chapter 3 - Appropriation Accounts-2011-12
(PDF 9.71 MB)

/-\ Chapter 3 V_) Appropriation Accounts: 2011-12 3.1 Constitutional provisions Soon after the Lok Sabha passes the Demands for Grants under Article 113 of the Constitution of India, the Government introduces an Appropriation Bill under Article 114...

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18 December 2009
Performance
Report No. 8 of 2009 - Performace Audit of National Rural Health Mission of Union Government, Ministry of Health & Family Welfare

The National Rural Health Mission (NRHM) was launched in April 2005 to provide accessible, affordable, accountable, effective and reliable healthcare facilities in the rural areas of the entire country especially to poor and vulnerable sections of...

Sector:
Education, Health & Family Welfare
Chapter 6 - Infrastructure Development and Capacity Building
(PDF 1.46 MB)

Report No. 8 of2009-10 CHAPTER 6: INFRASTRUCTURE DEVELOPMENT AND CAPACITY BUILDING 6 Capacity building of physical and human infrastructure The NRHM aimed to bridge gaps in the existing capacity of the rural health infrastructure by establishing...

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06 August 2010
Performance
Report No. 15 of 2009 - Performance Audit Natural or cultured pearls,precious stones,precious metal,coins Union Government, Department of Indirect Taxes-Customs

We conducted a performance audit on the levy of customs duty on 'natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal and articles thereof, imitation jewellery, coin (chapter 71 of Customs...

Sector:
Taxes and Duties
Chapter 3 - Obligations of exporters for availing benefits of promotional measures
(PDF 0.81 MB)

Report No. 15 of2009-10 (Indirect Taxes - Customs) CHAPTER III OBLIGATION OF EXPORTERS AVAILING OF BENEFITS OF ROMOTIONAL MEASURES 3.1 In this and the subsequent chapters we have discussed compliance issues and their impact i.e. cases of...

Chapter 4 - Implementation of the export promotion schemes
(PDF 0.76 MB)

Report No. 15 of2009-10 (Indirect Taxes - Customs) CHAPTER IV IMPLEMENTATION OF THE EXPORT PR MOTION SCHEMES Since the Government is foregoing substantial amounts of duty under the export promotion schemes, it has to ensure that various conditions...

Chapter 2 - Findings on rules, regulations, and systems
(PDF 0.79 MB)

Report No. 15 of2009-10 (Indirect Taxes - Customs) HAPTERII FINDINGS ON RULES, REGULATIONS AND SYSTEMS 2.1 In this chapter we have included audit findings and recommendations on system issues viz. inadequacies in the Acts/rules/notifications issued ...

Chapter 5 - Use of brand name
(PDF 0.76 MB)

Report No. 15 of2009-10 (Indirect Taxes - Customs) Chapter note no. 13 of chapter 71 of the CET provides that the process of affixing or embossing trade name or brand name on articles of jewellery shall amount to ‘manufacture’ under heading...

Chapter 1 - Introduction
(PDF 0.78 MB)

Report No. 15 of2009-10 (Indirect Taxes - Customs) CHAPTER I INTRODUCTION 1.1 Gems and Jewellery: the eternal fascination Mankind has been captivated by gems and jewellery from time immemorial. India has given the world the Kohinoor and the Hope...

Executive Summary
(PDF 0.69 MB)

Report No. 15 of2009-10 (Indirect Taxes --- Customs) We conducted a performance audit on the levy of customs duty on ‘natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal and articles...

Glossary
(PDF 0.7 MB)

Report No. 15 of2009-10 (Indirect Taxes - Customs) Glossary of Terms and Abbreviations Expanded form Abbreviated form Air Cargo Complex ACC Annual Performance Report APR Bank Realisation Certificate BRC Bill of Entry BE Central Board of Excise and...

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13 August 2010
Performance
Report No. 20 of 2009-10 - Performance Audit of The Appeal Process-Union Government-Direct Taxes

An aggrieved tax payer has the right to dispute a tax demand with the Income Tax Department through the Commissioner of Income Tax (Appeals). Second appeal against the orders of CIT (A) lies in the Income Tax Appellate Tribunal (ITAT) which...

Sector:
Taxes and Duties
Escalation of disputes
(PDF 0.84 MB)

CHAPTER 3 ESCALATION OF DISPUTES Satisfaction index The “appealititis” syndrome Inaction on appeals with merit Disputes with Public sector Undertakings Internal audit Recommendations Report No. 20 of2009-10 (Performance Audit) Chapter 3...

Effectiveness of internal control
(PDF 0.84 MB)

CHAPTER 5 EFFECTIVENESS OF INTERNAL CONTROLS Collection of data Process after the appellate decision Receipt of the appellate orders Filing of second appeal: Timeliness Implementation of appellate orders: Timeliness Recommendations Report No. 20...

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09 March 2010
Performance
Report No. 3 of 2009 - Performace Audit of Functioning of Major Port Trust in India of Union Government, Ministry of Shipping

There are 11 major ports in India governed by the Major Port Trusts Act, 1963, which serve as the primary conduit for India's international trade, by handling three-fourths of the nation's maritime cargo. These ports function as autonomous bodies...

Sector:
Transport & Infrastructure
Chapter 5 - Performance Indicators
(PDF 1.17 MB)

Report No. 3 of2009-10 5 Performance indicators 5.1 Performance Indicators of Ports Operational efficiency at ports is determined primarily by the following four efficiency parameters: Output per ship berthday: The average output of a ship at a...

Annexure
(PDF 0.6 MB)

Report No. 3 of2009-10 Annexure (Refer Para No. 6.2.1) Status of schemes under Phase- I of National Maritime Development Programme Name of the Port Name of the Project Type * Estimate Budgetary Support Private funds estimated Date of commencement...

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21 June 2013
Compliance Performance
Andhra Pradesh
Report No. 2 of 2013 - Performance and Compliance Audit on Public sector of Government of Andhra Pradesh

The State Public Sector Undertakings (PSUs), consisting of State Government Companies and Statutory Corporations, are established to carry out activities of a commercial nature, while keeping in view the welfare of the people. Audit of Government...

Sector:
Industry and Commerce
Chapter 3 - Thematic Audit
(PDF 0.33 MB)

Chapter III 3. Thematic Audit Land Allotments by Andhra Pradesh Industrial Infrastructure Corporation Limited Executive Summary Alienation/ acquisition and allotment of land to private parties is a major activity undertaken by the Andhra Pradesh...

Glossary
(PDF 0.03 MB)

Glossary ACR Asset Coverage Ratio AMG Annual Minimum Guarantee AML Anti Money Laundering AP Discoms Power Distribution Companies of Andhra Pradesh Ltd. APERC Andhra Pradesh Electricity Regulatory Commission APIIC Andhra Pradesh Industrial...

Chapter 4 - Compliance Audit Observations
(PDF 0.92 MB)

Chapter IV 4. Compliance Audit Observations_ Important audit findings emerging from the test check of transactions made by the State Public Sector Undertakings are included in this Chapter. Government Companies Andhra Pradesh Industrial...

Annexures
(PDF 0.57 MB)

Annexure -1.1 Statement showing particulars of up-to-date capital, loans outstanding and manpower as on 31 March 2012 in respect of Government Companies and Statutory Corporations (Referred to in paragraphs 1.3.1 and 1.8.1) (Figures in Column 5(a)...

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21 June 2013
Compliance Performance
Andhra Pradesh
Report No. 4 of 2013 - Report of the Comptroller and Auditor General of India on General & Social Sector for the year ended March 2012; Government of Andhra Pradesh

The Comptroller and Auditor General of India (CAG)'s audit arrangements in respect of the Government of Andhra Pradesh were restructured with effect from April 2012 with the aim of integrating audit efforts and presenting a sectoral perspective....

Sector:
Social Welfare |
Education, Health & Family Welfare |
Social Infrastructure
Chapter 3 - Performance Audit of Scholarship schemes for SC, ST, BC and Minority students
(PDF 3.14 MB)

Chapter-3 Performance Audit of Scholarship schemes for SC, ST, BC and Minority students Social, Tribal, Backward Classes and Minorities Welfare Departments Pages 43 - 74 Chapter 3 - Scholarship schemes for SC, ST, BC and Minority students 3.1...

Glossary
(PDF 0.08 MB)

Glossary Pages 193 -198 A&E Accounts and Entitlements AAP Annual Action Plan AAY Anthyodaya Anna Yojana AB Andhra Bank ABC WO Assistant Backward Classes Welfare Officer ADFO Assistant District Fire Officer ADFS Additional Director of Fire Services...

Chapter 4 - Performance Audit of Implementation of Jawaharlal Nehru National Urban Renewal Mission (JNNURM)
(PDF 2.1 MB)

Chapter-4 Performance Audit of Implementation of Jawaharlal Nehru National Urban Renewal Mission (JNNURM) Municipal Administration and Urban Development Department Pages 75 -115 Chapter 4 - Implementation ofJNNURM 4.1 Introduction 4.1.1 Objectives...

Chapter 5 - Performance Audit of Implementation of Rural Water Supply Schemes
(PDF 2 MB)

Chapter-5 Performance Audit of Implementation of Rural Water Supply Schemes Panchayat Raj and Rural Development (Rural Water Supply and Sanitation) Department Pages 117 -148 Chapter 5 - Implementation of Rural Water Supply Schemes 5.1 Introduction...

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21 June 2013
Performance
Andhra Pradesh
Report No. 1 of 2013 - Performance Audit on Revenue sector of Government of Andhra Pradesh

The Report contains 33 paragraphs involving Rs.195.31 crore relating to non/short levy of taxes, interest, penalty etc., and two Performance Audits on (i) 'VAT Audits and Refunds', involving Rs.49.39 crore, and (ii) 'Disaster preparedness', thus...

Sector:
Taxes and Duties
Chapter 5 - Stamp Duty and Registration Fees
(PDF 0.18 MB)

CHAPTER V STAMP DUTY AND REGISTRATION FEES CHAPTER V STAMP DUTY AND REGISTRATION FEES EXECUTIVE SUMMARY Increase in tax In 2011-12 the collection of stamp duty and collection registration fees increased by 14.39 per cent. Very low recovery by...

Chapter 2 - Sales TAX/VAT
(PDF 0.63 MB)

CHAPTER II SALES TAX/VAT CHAPTER II SALES TAX/VAT EXECUTIVE SUMMARY Appreciable As indicated at para 1.1.2 of Chapter-I in 2011-12, the increase in tax collections of taxes from Sales Tax increased by 21.17 per collection cent and Central Sales Tax...

Chapter 3 - State Excise Duties
(PDF 0.1 MB)

CHAPTER III STATE EXCISE DUTIES CHAPTER III STATE EXCISE DUTIES ,,,,,,,,,,, a a a a a a a a a a a a a a a a ,,,,,,,,,, EXECUTIVE SUMMARY Increase in tax In 2011-12, the collections of State Excise Duty collection increased by 16.31 per cent over the ...

Overview
(PDF 0.07 MB)

OVERVIEW The Report contains 33 paragraphs involving ? 195.31 crore relating to non/short levy of taxes, interest, penalty etc., and two Performance Audits on (i) “VAT Audits and Refunds”, involving ? 49.39 crore, and (ii) “Disaster...

Index
(PDF 0.16 MB)

Report of the Comptroller and Auditor General of India (Revenue Sector) for the year ended March 2012 Government of Andhra Pradesh Report No. 1 of 2013 TABLE OF CONTENTS Reference to Paragraph Page Preface vii Overview ix CHAPTER-I : GENERAL Trend...

Chapter 1 - General
(PDF 0.12 MB)

CHAPTER I GENERAL CHAPTER I GENERAL ........... ,

Chapter 4 - Taxes on Vehicles
(PDF 0.16 MB)

CHAPTER IV TAXES ON VEHICLES CHAPTER IV TAXES ON VEHICLES EXECUTIVE SUMMARY Increase in tax In 2011-12, the collection of taxes from motor collection vehicles increased by 13.69 per cent over the previous year. Very low recovery by During the...

Preface
(PDF 0.01 MB)

PREFACE This Report on the Revenue Sector for the year ended 31 March 2012 has been prepared for submission to the Governor under Article 151(2) of the Constitution. The audit of revenue sector of the State Government is conducted under Sections 13 ...

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