Audit Reports

23 August 2013

Compliance

Report No. 17 of 2013 - Compliance Audit on Indirect Taxes-Central Excise and Service Tax Union Government, Department of Revenue

This Report contains 239 audit observations pertaining to Central Excise duties and Service Tax, having a total revenue implication totalling RS 569.55 crore. The Ministry/department had, till May 2013, accepted audit observations involving revenue...

Sector:

Taxes and Duties

Chapter 1 - Central Excise and Service Tax Revenue

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Taxes-Central Excise and Service Tax) Chapter I Central Excise and Service Tax Revenues Resources of the Union Government 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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23 August 2013

Compliance

Report No. 15 of 2013 - Compliance Audit on Direct Taxes-Union Government, Department of Revenue

This Report discusses important issues in direct taxes using data from Finance Accounts, departmental accounts, departmental MIS, Economic Survey and findings of compliance audits.Share of direct taxes in gross tax receipts increased from 38.42 per...

Sector:

Taxes and Duties

Direct Tax Administration

_{(PDF 6.66 MB)}

PAC while examining the paragraph8 also agreed with the view of CAG that interest is an item of expenditure and should not be reduced from the Gross tax collection. 1.6.2 CBDT stated (April 2013) that the matter is being followed up as per directions of PAC with the Ld. Attorney General to give.........

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18 February 2014

Compliance

Report No. 30 of 2013 - Union Government (Defence Services) Army y and Ordnance Factories

CA No. 30 of 2013 (Defence Services) 3 CAG’s (DPC) Act. Major Cantonment Boards are audited under Section 14 2 of the said Act. Principles and methodology of compliance audit are prescribed in the “Regulations of Audit and Accounts, 2007”. 1.5 Planning and Conduct of Audit Our audit.........

Sector:

Defence and National Security

Chapter 1 - Introduction

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2 CA No. 30 of 2013 (Defence Sendees) CAG’s (DPC) Act. Major Cantonment Boards are audited under Section 142 of the said Act. Principles and methodology of compliance audit are prescribed in the “Regulations of Audit and Accounts, 2007”. 1.5 Planning and Conduct of Audit Our audit.........

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13 December 2013

Compliance

Report No. 23 of 2013 - Compliance Audit on Autonomous Bodies, Union Government(Civil)

In 2011-12, there were 354 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.36247.97 crore towards grants/loans to 222 central autonomous bodies during 2011-12..........

Sector:

General Sector Ministries and Constitutional Bodies

Appendices

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(Referred to in paragraph 1.1.1) Grants/loans released from 2007-08 to 2011-12 to Central autonomous bodies audited under Sections 19(2) and 20(1) of CAG’s (DPC) Act, 1971 (7 in lakh) SI. 2011-12 2010-11 2009-10 2008-09 2007-08 No. / Name of Body Grant Loan Expendit-Grant Loan Expendit Grant.........

Index

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8.1 47 | Appendices I Grants/loans released from 2007-08 to 2011-12 to Central 49 autonomous bodies audited under Sections 19(2) and 20(1) of CAG’s (DPC) Act, 1971 II Grants/loans released from 2007-08 to 2011-12 to Central 84 autonomous bodies audited under Sections 14(1) and 14(2) of.........

Overview

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of autonomous bodies In 2011-12, there were 354 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 X 36247.97 crore towards grants/loans to 222 central autonomous bodies during 2011-12..........

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06 September 2013

Compliance

Report No. 21 of 2013 - Compliance Audit on Compensatory Afforestation in India, Union Government, Ministry of Environment and Forests

purely transient, in nature and the accounts format/ systems that should have been adopted by Ad-hoc CAMPA have not till date been specified by the CAG/ Controller General of Accounts (CGA). The reply of MoEF is not acceptable. Though Ad-hoc CAMPA was purely transient it was created in.........

Sector:

Environment and Sustainable Development

Chapter 5 - Investment of accumulated Compensatory Afforestation Funds

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The auditors were to be appointed by the CAG. The audit was to examine whether proper financial procedure had been followed while investing the funds. During the period 2006 and 2012, the Compensatory Afforestation Funds with Ad-hoc CAMPA grew from 1,200 crore to 23,608 crore. As on 31.........

Chapter 6 - Oversight Arrangements

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In the absence of the above information, no meaningful audit can be carried out by the CAG. Compensatory Afforestation in India 137 | P a g e Report No. : 21 of 2013 Meeting Directions/ observations issued number and date 6th meeting It was observed that hardly any progress has been made.........

Chapter 3 - Collection of Compensatory Afforestation Funds

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purely transient, in nature and the accounts format/ systems that should have been adopted by Ad-hoc CAMPA have not till date been specified by the CAG/ Controller General of Accounts (CGA). The reply of MoEF is not acceptable. Though Ad-hoc CAMPA was purely transient it was created in.........

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07 May 2013

Compliance

Report No. 2 of 2013 - Compliance Audit on General Purpose Financial Reports of Central Public Sector Enterprises of Union Government, Commercial

2012, there were 481 Central Government Public Sector Enterprises (CPSEs) under the audit jurisdiction of the Comptroller and Auditor General of India. These included 338 government companies, 137 deemed government companies and six statutory corporations. This Report deals with 422 CPSEs.........

Sector:

Finance

Chapter 2 - Oversight Role of CAG

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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.........

Chapter 1 - Financial Performance of Central Public Sector Enterprises

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by the Comptroller and Auditor General of India (CAG) under the provisions of Section 619 of the Companies Act, 1956 read with Section 19 of the CAG's (Duties, Powers and Conditions of Service) Act, 1971 and the Regulations made there under. Under the Companies Act, 1956, the CAG appoints the.........

Executive Summary

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Only 10 companies out of 60 companies earned profit off 1,981 crore during 2011-12. [Para 1.4.1 ] CAG's oversight role Out of 481 CPSEs including six statutory corporations, annual accounts for the year 2011-2012 were received from 376 CPSEs in time (i.e. by 30 September 2012) including five.........

Preface

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The Statutory Auditors (Chartered Accountants) appointed by the CAG certify the accounts of such companies which are subject to supplementary audit by officers of the CAG. The CAG gives his comments or supplements the report of the Statutory Auditors. The Companies Act, 1956 empowers the.........

Index

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in government companies 8 and corporations 1.4 Loss making CPSEs 13 1.5 Operating efficiency of government companies 15 Chapter 2 Oversight role of CAG 2.1 Audit of Public Sector Enterprises 17 17 2.2 Appointment of statutory auditors of Public Sector Enterprises by CAG 2.3 Arrears of accounts.........

Chapter 5 - Compliance with DPE Guidelines

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There were 7 Audit Paras, involving 27 CPSEs violating the DPE guidelines, printed in the CAG's Audit Report No.3 of the year 2011-12. These are summed up in the following table: 85 Report No. 2 of 2013 SI. Subject Area Number of in crore) No. of in No cases in crore) Audit CPSEs Cases Mone¬.........

Chapter 4 - Convergence of Indian Accounting Standards with IFRS

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under the Chairmanship of Secretary, MCA to prepare a road-map for convergence with representatives from Regulatory Bodies (Reserve Bank of India, CAG, Securities and Exchange Board of India, Insurance Regulatory & Development Authority, Pension Fund Regulatory and Development Authority),.........

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28 November 2014

Compliance

Report No. 27 of 2014 - Compliance Audit on Union Government (Scientific and Environmental Departments)

27 of 2014 (Compliance Audit) Report of the Comptroller and Auditor General of India for the year ended March 2013 Report No. 27 of 2014 i Para- graph No. Page No. Preface iii Overview v CHAPTER I- INTRODUCTION About this Report 1.1 1 Organisational Structure of the office of the.........

Sector:

Science and Technology |

Environment and Sustainable Development

Appendices

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It operates the Indian National Satellite (INSAT) programme for meeting telecommunication, television broadcasting and developmental applications. DOS also deals with matters relating to space science, space technology and space applications. The expenditure incurred by DOS during 2012-13 was.........

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05 August 2011

Performance

Report No. 6 of 2011 – Performance Audit of XIXth Commonwealth Games

Performance Audit Report on XIX Commonwealth Games (CWG-2010) 45 Background Section - A The CAG had also prepared a Study Report on the status of Railway Projects relating to CWG in April 2010, which focused on the extent of completion of the Railway Projects identified for completion before.........

Sector:

Art, Culture and Sports

Annexes

_{(PDF 2.69 MB)}

Internal controls and 7.1 Approval obtained in Indian currency, but 584 decision making payment in foreign currency within the OC 7.2 Outstanding advances as on 25 February 585 2011 7.3 Deficiencies in contract management 590 A. Contracts awarded on nomination basis B. Contracts awarded on.........

Chapter 2 – Study Report on 'Preparedness for the XIX Commonwealth Games 2010'

_{(PDF 4.59 MB)}

All the major activities relating to makeover of New Delhi Railway Station were The CAG had also prepared a Study Report completed before the Games and within a on the status of Railway Projects relating to tight budget of Rs. 44.68 crore. New Delhi Railway Station in time for the Games.........

Chapter 3 - Audit Approach

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The audit and Sports (MYAS) requested the CAG for a findings are either then settled, or further "concurrent audit" of the Organising action for compliance is advised. Only Committee from April 2008. Such important audit findings, where large concurrent audit is an internal audit government.........

Glossary

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Build Operate Transfer BRTS Bus Rapid Transit System BVN Broadcast Video Network BYPL BSES Yamuna Power Limited CAC Consultant Appointment Committee CAG Comptroller and Auditor General of India CATS Centralized Accidental Trauma Services CBRI Central Building Research Institute CBRN Chemical,.........

Chapter – 26 Other infrastructure Development Activities

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CHAPTER Other Infrastructure Development Activities TETRA is a professional mobile communication service essentially meant for emergency services and government agencies. In September 2008, GNCTD decided to introduce a TETRA network in time for...

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28 November 2014

Compliance

Report No. 26 of 2014 - Compliance Audit on Railways, Union Government (Railway)

Report of the Comptroller and Auditor General of India for the year ended March 2013 Laid in Lok Sabha/ Rajya Sabha on _______________ Union Government (Railways) No.26 of 2014 (Compliance Audit.........

Sector:

Transport & Infrastructure

Chapter 5 - Mechanical – Zonal Hqrs/Workshops/ Production units

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The chapter includes three long paragraphs viz., ‘Management of Scrap in Indian Railways’, ‘Working of Integral Coach Factory, Perambur, Chennai’ and ‘Working of Rail Wheel Factory, Yelahanka, Bangalore’. Scrap Management in Indian Railways: Audit revealed that there was no time.........

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28 November 2014

Compliance

Report No. 19 of 2014 - Compliance Audit on Railway Finances, Union Government (Railway)

The growth of freight earnings and passenger earnings were 10.67 per cent and 9.51 per cent respectively, which were above the CAGR achieved during 2007-11. Net surplus after meeting dividend liability was ` 1,125.57 crore in 2011-12. The Operating Ratio deteriorated as compared to the.........

Sector:

Transport & Infrastructure

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