Audit Reports

23 April 2010

Compliance

Report No. 11 of 2009 - Compliance Audit on Railways, Union Government (Railway)

The gross traffic receipts of Rs.79,861.85 crore registered a growth of 11.35 per cent and the working expenses of Rs.71,839.30 crore rose by 31.91 per cent over the year 2007-08. The net revenue surplus of Rs.4,456.78 crore after payment of...

Sector:

Transport & Infrastructure

Chapter 5 - OTHER TOPICS

_{(PDF 0.11 MB)}

Report No. CA of2009-10(Railways) CHAPTER 5: Other topics 5.1 Non/short recovery of railway dues 5.1.1 West Central Railway: Short recovery of lease charges of land The failure of the Railway Administration to adopt the correct rates for assessment ...

Chapter 4 - Performance of Railway PSUs, SPVs and Jvs

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Report No. 11 of2009-10 (Railways) CHAPTER 4: STORES AND ASSETS MANAGEMENT 4.1 Deficiencies in procurement 4.1.1 Eastern Railway: Injudicious procurement of non-stock stores items Injudicious procurement of non-stock items leading to non-disposal of ...

Chapter 2 – EARNINGS

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Chapter 2 Earnings CHAPTER 2: EARNINGS 2.1 Non-observance of rules 2.1.1 South Western Railway: Loss due to irregular implementation of Terminal Incentive cum Engine on Load (TIEL) Scheme Railway's action to detach engines from the rakes during...

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07 May 2010

Compliance

Report No. 1 of 2009 - 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 2008-09. It also contains an analysis of the Appropriation Accounts,...

Sector:

Finance

Chapter 2 - Comments on Accounts

_{(PDF 5.96 MB)}

Chapter 2 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 Appropriation ...

Appendices

_{(PDF 8.61 MB)}

Report of the CAG on Union Government Accounts 2008-09 List of Appendices SI. Chapter Appendix Title of the Appendix Page No. No. No. No. 1. 2 TT-A Details of revenue and capital expenditure under minor head ‘800-Other 147 Expenditure’ in...

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05 August 2011

Compliance

Report No. 34 of 2010 - Compliance Audit on Railways, Union Government (Railway)

This report contains the audit findings of significant nature which arose from the compliance audit in Ministry of Railways (Railway Board) of the Union Government and its field offices. The report contains 7 chapters. Chapter 1 explains the audit...

Sector:

Transport & Infrastructure

Chapter 4 - Mechanical – zonal hqrs/workshops/ production units

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Chapter 4 Mechanical - Zonal Hqrs/Workshops/Production Units Chapter 4 - Mechanical - Zonal Hqrs/Workshops/ Production units The Mechanical Department is headed by Member (Mechanical) at Railway Board and by Chief Mechanical Engineer at the Zonal...

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26 November 2010

Compliance

Report No. 17 of 2010 - Compliance Audit on Environment, Union Government Ministry of Environment and Forests

Protection and conservation of the environment is increasingly becoming important, especially in light of observed climate change which has devastating consequences for the survival of humanity. In this context, effective environmental governance by ...

Sector:

Environment and Sustainable Development

Chapter 1 – Introduction

_{(PDF 0.29 MB)}

Chapter -1 INTRODUCTION This Report of the Comptroller and Auditor General of India relates to matters arising from audit of the transactions and performance of the Ministry of Environment and Forests. Ministry of Environment and Forests is the...

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25 March 2011

Compliance

Report No. 29 of 2010 - Compliance Audit on Indirect Taxes – Service Tax Union Government, Department of Revenue

This Report contains 44 paragraphs with a revenue implication of Rs.70.38 crore. We had issued another 150 paragraphs involving money value of Rs.91.80 crore to the department/Ministry on which rectiflcatory action was taken in the form of issuing...

Sector:

Taxes and Duties

Chapter 1 - Service tax receipts

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Report No. 29 of 2010-11 - Union Government (Indirect Taxes -Service Taxi / A CHAPTER I V SERVICE TAX RECEIPTS J 1.1 Tax administration Service tax was introduced from 1 July 1994 through the Finance Act. 1994. Administration of service tax has...

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05 August 2011

Compliance

Report No. 38 of 2010-11 - Compliance Audit on Autonomous Bodies, Union Government(Civil)

In 2009-10, there were 315 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 35073.03 crore towards grants/loans to 262 central autonomous bodies...

Chapter VIII: Ministry of shipping

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Report No. 38 of 2010-11 r--- CHAPTER VIII: MINISTRY OF SHIPPING ,__ Chennai Port Trust and Visakhapatnam Port Trust 8.1 Irregular expenditure on distribution of mementoes Chennai Port Trust and Visakhapatnam Port Trust incurred irregular...

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25 March 2011

Compliance

Report No. 24 of 2010 - Compliance Audit on Indirect Taxes – Customs Union Government, Department of Revenue

The Report has a total revenue implicationof Rs. 46.91 crore covering 22 paragraphs. We had issued another 102 paragraphs inviolvging money value of Rs. 32.71 crore on which rectificatory action was taken by the department/Ministry inthe form...

Sector:

Taxes and Duties

Preface

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Report No. 24 of 2010-11 - Union Government (Indirect Taxes - Customs) CHAPTER I CUSTOMS RECEIPTS 1.1 Results of audit This Report contains 22 audit paragraphs, featured individually or grouped together, with revenue implication of? 46.91 crore. We ...

Glossary of terms and abbreviations

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Report No. 24 of 2010-11 - Union Government (Indirect Taxes - Customs) (-\ Glossary of terms and abbreviations \_/ Expanded form Abbreviated form Advance release order ARO Basic customs duty BCD Bill of entry BE Customs tariff heading CTH Central...

Chapter 1 - Customs receipts

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Report No. 24 of 2010-11 - Union Government (Indirect Taxes - Customs) CHAPTER I CUSTOMS RECEIPTS 1.1 Results of audit This Report contains 22 audit paragraphs, featured individually or grouped together, with revenue implication of? 46.91 crore. We ...

Chapter 5 – Classification

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Report No. 24 of 2010-11 - Union Government (Indirec t Tuxes - Customs) CHAPTER V CLASSIFICATION A few cases of incorrect classification of goods resulting in short-levy/non¬ levy of customs duties of? 1.59 crore noticed in test check are...

Chapter 4 - Duty exemption/remission schemes

_{(PDF 0.06 MB)}

Report No. 24 of 2010-11 - Union Government (Indirect Taxes - Customs) CHAPTER IV 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 August 2010

Compliance

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

The total expenditure of the Defence Services during 2008 - 09 was Rs 1,18,006 crore. Of this, the Air Force and Navy spent Rs 29,842 crore and Rs 17,406 crore respectively. The combined expenditure of the two services accounts for 40 per cent of...

Sector:

Defence and National Security

Chapter 3 – Air Force

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Report No.16 of 2010-11 (Air Force and Navy) CHAPTER III: AIR FORCE Procurement 3.1 Abnormal delay in integration of Recce Pods onboard an aircraft Recce pods, procured by 1AF, were not selected or evaluated as per Defence Procurement Procedure....

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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 1 - Introduction

_{(PDF 0.13 MB)}

Report No. 9 of 2010-11 CHAPTER I : INTRODUCTION l.l About this Report Compliance audit refers to examination of the transactions relating to expenditure, receipts, assets and liabilities of the audited entities to ascertain whether the provisions...

Chapter 6 - Ministry of External Affairs

_{(PDF 6.64 MB)}

Report No. 9 of 2010-11 CHAPTER VI: MINISTRY OF EXTERNAL AFFAIRS 6.1 Flawed purchase of property for Indian Chancery and unjustified expenditure on its renovation The Indian Mission in Prague incurred an expenditure of Rs. 20.12 crore on 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

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

_{(PDF 0.06 MB)}

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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