Audit Reports

23 August 2011

Performance

Report No. 15 of 2011 - Performance Audit of Service Tax on Banking and other Financial Services and Duty Drawback Scheme Union Government, Department of -Indirect Taxes

This section contains a performance audit of Service Tax on 'Banking and other Financial Services'. We conducted a performance audit to evaluate the adequacy of provisions of the Finance Act, 1994, Service Tax Rules and related instructions in...

Sector:

Taxes and Duties

Section – 1 Service Tax

_{(PDF 8.11 MB)}

received lease rent amounting to 3.26 crore during the year 2006-07 to 2008- 09 but did not pay applicable service tax of 39.88 lakh including education cess. This was recoverable with interest of? 11.95 lakh and penalty. The audit observation was pointed out in December 2009. The reply of...

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01 August 2014

Compliance

Report No. 17 of 2014 - Union Government, Communications and IT Sector

assistance to other departments in the promotion of E-Governance, E-Infrastructure, E-Medicine, E-Commerce etc, promotion of Information Technology education and Information Technology based education, matters relating to Cyber Laws, administration of the Information Technology 8 Net loss was...

Sector:

Information and Communication

Audit Report of Ministry of Communications & IT

_{(PDF 0.14 MB)}

assistance to other departments in the promotion of E-Govemance, E-Infrastructure, E-Medicine, E-Commerce etc, promotion of Information Technology education and Information Technology based education, matters relating to Cyber Laws, administration of the Information Technology s Net loss was...

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01 August 2014

Compliance

Report No. 12 of 2014 - Compliance Audit on indirect Taxes Union Government, Department of Revenue Customs

exempted this ‘Clean Energy cess’ from levy of education cess and higher education cess. As a result, education cess and higher education cess was ...

Sector:

Taxes and Duties

Chapter 4 - Assessment of Customs Revenue

_{(PDF 0.16 MB)}

Ministry's response had not been received (March 2014). Assessing officer levied inadmissible Education cess on Clean Energy cess 4.3 Notification No. 03/2010-CEC dated 22 June 2010 provided for levy of 'Clean Energy Cess' at the effective rate of Rs. 50 per Metric Ton on import of coal....

Chapter 7 - Thematic Audit

_{(PDF 0.31 MB)}

and Klkata or the Chief IMIife HVdens of the State for the purpose of using the same as specimens for Government Organizations, public museums for education and awareness purpose. Scrutiny of the records of the Commissionerate of Customs, (Preventive) Mumbai revealed that 42 pieces of elephant...

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10 May 2012

Performance

Report No. 30 of 2011 – Performance Audit of Revival of Sick Central Public Sector Enterprises

Industrial sickness has far-reaching consequences on the economy of the nation which generally results in substantial loss of revenue to the Government, loss of production and productivity, large-scale unemployment and industrial unrest, undermining ...

Sector:

Finance

Chapter 3 – Legislative framework and its impact on revival of sick CPSEs

_{(PDF 1.33 MB)}

However, there are no provisions for their licensing, education and experience in insolvency or related areas. This poses the risk of easy empanelment of such professionals who may otherwise not be suitably qualified for appointment to provide the highly specialized services of insolvency. As...

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07 September 2011

Performance

Report No. 9 of 2011-12 – Performance Audit of Coal India Limited Corporate Social Responsibility

Coal India Limited (CIL) is one of the largest coal producing companies in the world with a total production of 431.32 million metric tonnes of coal in 2010-11. CIL has eight wholly owned subsidiaries.1 As of March 31,2011, it operated 470 mines in...

Sector:

Power & Energy

Chapter 3 – Corporate social Responsibility Policy Framework

_{(PDF 1.08 MB)}

Policy to guide environment, its strategic planning and provide a roadmap for its CSR initiatives, healthcare, which should be an integral part > education, of overall business policy and water supply including drinking water, goals. social empowerment, village electricity, solar light,...

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18 July 2014

Compliance

Report No. 6 of 2014 - Compliance Audit on Indirect Taxes - Services Tax Union Government, Department of Revenue

This Report contains 151 audit observations pertaining to Service Tax, having revenue implication totalling RS 265.75crore. The Ministry/department had, till February 2014, accepted 147 audit observations involving revenue of RS 262.29 crore...

Sector:

Taxes and Duties

Chapter 3 - Effectiveness of Internal Controls

_{(PDF 11.71 MB)}

M/s Technoskill Aluminium Centre, Perinthalmanna, a Service Tax assessee in Calicut Commissionerate took ineligible credit of Customs Duty, Education Cess and Secondary and Higher Education Cess on Customs Duty and Additional Duty amounting to 8.97 lakh during the period 2008-10. The...

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22 August 2012

Performance

Report No. 9 of 2012 - Performance Audit on Activities of Atomic Energy Regulatory Board Union Government, Atomic Energy

Radiation and radioactive substances have many beneficial applications, ranging from power generation to uses in medicine, industry and agriculture. At the same time, the risks of radiation that may arise from these applications to the people...

Sector:

Science and Technology

Annexures

_{(PDF 0.19 MB)}

regarding the use and disposal of radioactive sources and making the training on radiation emergency management to be part of curriculum in medical education. Improving and intensifying the public awareness on legal, regulatory and general safety requirements vis-a-vis radioactive sources by...

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01 August 2014

Compliance

Report No. 13 of 2014 - Compliance Audit 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 Comptroller and Auditor General of India under Section 619(3) (b) of the...

Sector:

Industry and Commerce

Chapter 2 - Ministry of Chemicals and Fertilizers

_{(PDF 3.09 MB)}

CHEMICALS AND FERTILIZERS \___/ Hindustan Organic Chemicals Limited 2.1 Irregularities in transfer of autonomous management of HOC school to Mahatma Education Society Hindustan Organic Chemicals Limited extended irregular and unauthorised favors to Mahatma Education Society for expanding its...

Chapter 13 - Department of Public Enterprises

_{(PDF 3.81 MB)}

Regional Provident Fund Commissioner (RPFC) 2 In the case ofManipal Academy of Higher Education vs. Provident Fund Commissioner 3 In case of Manipal Academy of Higher Education vs. Provident Fund Commissioner- Appeal (Civil) No. 1832 of2004 66 Report No. 13 of 2014 in crorei SI. Name of Month of...

Index of Report No. 13 of 2014

_{(PDF 1.17 MB)}

OF CHEMICALS AND FERTILIZERS 2.1 Irregularities in transfer of Hindustan Organic 3 autonomous management of HOC Chemicals Limited school to Mahatma Education Society 2.2 Blocking up of funds Rashtriya Chemicals and 5 Fertilisers Limited Chapter III MINISTRY OF CIVIL AVIATIO N 3.1 Avoidable...

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19 December 2014

Compliance

Report No. 35 of 2014 - Union Government (Defence Services) Army, Ordnance Factories and Defence Public Sector Undertakings

However, the exemption was withdrawn (March 2011) and a concessional duty of one per cent besides education cess (one per cent) and higher education cess (two per cent) was imposed. This was further enhanced (March 2012) to two per cent besides education cess (one per cent) and higher education...

Sector:

Defence and National Security

Audit Report of Union Government (Defence Services) Army, OF and DPSU

_{(PDF 0.23 MB)}

However, the exemption was withdrawn (March 2011) and a concessional duty of one per cent besides education cess (one per cent) and higher education cess (two per cent) was imposed. This was further enhanced (March 2012) to two per cent besides education cess (one per cent) and higher education...

Audit Report of Union Government (Defence Services) Army, OF and DPSU

_{(PDF 0.41 MB)}

Report No. 35 of 2014 (Defence Services)) s- ANNEXURE-I (Referred to in Paragraph 1.9) Position of outstanding ATNs Ministry of Defence - excluding Ordnance Factory Board (i) Pending for more than ten years Sl.No. Report No. and Para No. Subject...

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29 November 2012

Performance

Report No. 15 of 2012-13 – Performance Audit of Jawaharlal Nehru National Urban Renewal Mission, Ministry of Housing and Urban poverty Alleviation

The Jawaharlal Nehru National Urban Renewal Mission (JNNURM) was launched in December 2005 with the objective of reforms-driven fast track development of cities across the country, with focus on efficiency in urban infrastructure, service delivery...

Sector:

Transport & Infrastructure

Chapter 4 – Implementation of reforms

_{(PDF 10.18 MB)}

security of tenure at affordable prices, improved housing, water supply, sanitation and ensuring delivery of other existing universal services i.e. education, health and social security, in a time-bound manner;. 3. Earmarking 20-25 per cent of developed land in all housing projects (both public...

Chapter 1 – Introduction

_{(PDF 3.44 MB)}

at affordable prices, improved housing, water supply and sanitation and ensuring delivery of other existing universal services of the government for education, health and social security. The period of the Mission was seven years, from 2005-06 to 2011-12. According to the overview of the scheme...

Chapter 3 – Structure for project Implementation under JNNURM

_{(PDF 2.67 MB)}

Local Body (ULB) a» ---i ?Q Investment in O m Projects CDP and DPR, Training and "to u Capacity Building, o _I c Revolving Fund Information, Education & TO _a Communication (IEC) Project Proposal 1 Policy Directive 1 Fund Flow Flow J Flow i * MoF and MHA are responsible for disbursement...

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