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Audit Reports

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Page 152 of 165, showing 10 records out of 1,641 total

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

The Supreme Court of India directed in October 2002 that a 'Compensatory Afforestation Fund' (CAF) shall be created in which all the monies received from the user-agencies towards compensatory afforestation, additional compensatory afforestation,...

Sector:
Environment and Sustainable Development
Chapter 7 - State/Union Territory Specific Finding
(PDF 4.87 MB)

Report No. : 21 of 2013 Chapter - VII State/Union Territory Specific Findings Andaman & Nicobar 1. Background1 The total geographical area of Andaman & Nicobar is 8,24,900 hectare. Based on the interpretation of satellite data of December 2008-...

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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

As on 31 March 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...

Sector:
Finance
Executive Summary
(PDF 2.29 MB)

Executive Summary I. Financial performance of Central Public Sector Enterprises As on 31 March 2012, there were 481 Central Government Public Sector Enterprises (CPSEs) under the audit jurisdiction of the Comptroller and Auditor General of India....

Chapter 1 - Financial Performance of Central Public Sector Enterprises
(PDF 5.57 MB)

CHAPTER 1 Financial Performance of Central Public Sector Enterprises 1.1 Introduction This Report presents the financial performance of government companies, statutory corporations and deemed government companies. The term Central Government Public ...

Chapter 3 - Corporate Governance
(PDF 5.19 MB)

CHAPTER 3 Corporate Governance 3.1 Introduction Corporate Governance is a system of structuring, operating and controlling an organisation with a view to achieving long term strategic goals to satisfy the stakeholders (shareholders, employees,...

Download Full Report (PDF 91.46 MB)
06 September 2013
Compliance
Report No. 19 of 2013 - Compliance Audit on Observations, Union Government(Civil)

This Report contains significant audit findings which arose from the compliance audit of the financial transactions of Civil Ministries. It contains 17 chapters. Chapter I gives a brief introduction while Chapters II to XVI present detailed audit...

Sector:
General Sector Ministries and Constitutional Bodies
Chapter 1 - Introduction
(PDF 0.92 MB)

Report No. 19 of 2013 CHAPTER I: INTRODUCTION 1.1 About this Report Compliance audit refers to examination of transactions relating to expenditure, receipts, assets and liabilities of audited entities to ascertain whether the provisions of the...

Chapter 6 - Ministry of Health and Family Welfare
(PDF 8.82 MB)

Report No. 19 of 2013 CHAPTER VI: MINISTRY OF HEALTH AND FAMILY WELFARE National AIDS Control Organization (NACO) 6.1 Non achievement of project objectives National AIDS Control Organisation is a division of the Ministry of Health and Family...

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25 March 2011
Performance
Report No. 30 of 2010 - Performance Audit of Cenvat credit Scheme Union Government (Indirect Taxes - Central Excise & Service Tax)

With a view to avoid cascading effect of excise duties, Modvat Credit Scheme was introduced in 1986. This was replaced by the Cenvat Credit Scheme from 1 April 2000. The present Cenvat Credit Scheme, which is operative from 10 September 2004 under...

Sector:
Taxes and Duties
Chapter 2 - Accumulation of cenvat credit
(PDF 6.58 MB)

Report No. 30 of 2010-11 (Indirect Taxes - Central Excise & Service Tax) CHAPTER II ACCUMULATION OF CENVAT CREDIT Irregular availing (taking) of cenvat credit adds to the credit kitty of an assessee which can thereafter be used to pay excise duty/...

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

This report of the Comptroller and Auditor General of India (C&AG) relates to matters arising from compliance audit of the transactions of nine Scientific and Environmental Ministries/Departments of the Government of India. The report contains...

Sector:
Science and Technology |
Environment and Sustainable Development
Appendices
(PDF 0.44 MB)

Report No. 27 of 2014 Appendix I (Refer to Paragraph 1.3) Brief profile of the Scientific and Environmental Ministries/Departments 1. Department of Atomic Energy (DAE) DAE is engaged in the development of nuclear power technology, applications of...

Chapter 1 – Introduction
(PDF 0.36 MB)

Report No. 27 of 2014 CHAPTER -1 Introduction 1.1 About this Report This report of the Comptroller and Auditor General of India (C&AG) relates to matters arising from compliance audit of transactions of Scientific and Environmental...

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25 March 2011
Performance
Report No. 25 of 2010 - Performance Audit of Service Tax on Construction Services Union Government (Indirect Taxes – Service Tax)

We conducted a performance audit to evaluate the adequacy of provisions of the Finance Act, 1994, Service Tax Rules and related instructions in ensuring proper levy, assessment and collection of service tax on three construction services viz....

Sector:
Taxes and Duties
Glossary
(PDF 0.25 MB)

Report No. 25 of 2010-11 (Indirect Taxes - Service Tax) Glossary of terms and abbreviations Abbreviated form Expanded form ACES Automation of Central Excise and Service Tax BHEL Bharat Heavy Electrical Limited CBEC Central Board of Excise and...

Download Full Report (PDF 1.02 MB)
05 August 2011
Performance
Report No. 6 of 2011 – Performance Audit of XIXth Commonwealth Games

The XIX Commonwealth Games (CWG-2010) were successfully hosted in Delhi from 3 to 14 October 2010. These Games represented the largest ever multi-sport event held in India. 4336 athletes and 2115 officials representing 71 Commonwealth Games...

Sector:
Art, Culture and Sports
Chapter 2 – Study Report on 'Preparedness for the XIX Commonwealth Games 2010'
(PDF 4.59 MB)

Section - A Background CHAPTER 1 Introduction 1.1 Commonwealth Games India, surpassing the IX Asian Games (held The Commonwealth Games (CWG) is a in Delhi in November- December 1982) and the I Asian Games (held in Delhi in March multi-sport event...

Chapter 4 – Governance and Monitoring Arrangements
(PDF 4.6 MB)

Governance and CHAPTER Monitoring Arrangements Section - B Core Issues Prime Ministerial approval for the IOA to bid, in May 2003, for CWG-2010 was processed by MYAS, without even obtaining the IOA bid document. In September 2003, Cabinet approval...

Chapter – 26 Other infrastructure Development Activities
(PDF 6.77 MB)

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...

Annexes
(PDF 2.69 MB)

List of Annexes Referred Chapter Annexe Annexe Title Page No. No. 1. Introduction 1.1 List of Competition Venues 573 List of Training/ Practice Venues 2. Study Report on 2.1 Executive Summary of C&AG's Study Report 575 'Preparedness for XIX on...

Chapter 3 - Audit Approach
(PDF 4.6 MB)

Section - A Background CHAPTER Audit Approach 3.1 Audit Arrangements 3.1.2 Audit of the Organising Committee (OC) 3.1.1 Financial and Transaction/ The constitution of the OC in February 2005 Compliance Audit stipulated audit of its financial...

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

This Report contains the audit findings of significant nature detected during the compliance audit in Ministry of Railways (Railway Board) of the Union Government and its field offices for the year ended 31 March 2013. The Report contains five...

Sector:
Transport & Infrastructure
Chapter 3 - Engineering – Open Line and Construction
(PDF 0.94 MB)

Report No.26 of 2014 (Railways) Chapter 3 Chapter 3 - Engineering - Open Line and Construction The Engineering Department of Indian Railways is responsible for maintenance of all fixed assets of Indian Railways such as Tracks, Bridges, Buildings,...

Annexures
(PDF 0.19 MB)

Report No.26 of 2014 (Railways) Annexure- I (Para 3.1.6) Sample selection of MM works reviewed Sl. Cost Cost of MM Railway Name of original project Name of MM projects No. (' in crore) projects (' in crore) 1 Eastern Lakshmikantapur - Namkhana NL...

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06 August 2010
Performance
Report No. 15 of 2010 - Performance Audit of Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal and articles thereof, imitation jewellery, coin

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
Glossary of Terms and Abbreviations
(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...

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 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...

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03 August 2010
Performance
Report No. 8 of 2010 - Performance Audit on Union Government (Railways)

Freight is a profit making business segment of Indian Railways and is the backbone of railway revenues.  Over the years the market share of Indian Railways has been consistently shrinking and railways was losing out to road.Indian Railways laid ...

Sector:
Transport & Infrastructure
Annexures
(PDF 0.06 MB)

Report No .8 of 2010-11 (Railways) Annexure I (Para 1.6) Survey Questionnaire on Freight services in Indian Railways Date: Time: Location: GENERAL 1 Name of the siding:_ Contact number: (i) Outward traffic (commodity): From: To: (ii) Inward Traffic ...

Chapter – 3 Implementation of corporate safety plan in Indian Railways
(PDF 0.23 MB)

Report No.8 of 2010-11 (Railways) Chapter 3 Implementation of Corporate Safety Plan in Indian Railways Executive Summary The primary requirement of train transportation is to ensure safe, speedy, reliable and punctual movement of passengers and...

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