Audit Reports

20 December 2011

Performance

Report No. 25 of 2011 - Performance Audit of Central Excise and Service Tax Union Government, Department of -Indirect Taxes (Working of Commissionerates, Divisions and Ranges)

were being issued in all cases, as required by the instructions of the Board, in respect of the observations raised by audit parties (CERA) of the CAG during 2008-09. We found instances where SCNs were not issued and reasons for not doing so were not found on record, as detailed below. 6.2.1 In.........

Sector:

Taxes and Duties

Chapter 6 - Show cause notices and call book cases

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were being issued in all cases, as required by the instructions of the Board, in respect of the observations raised by audit parties (CERA) of the CAG during 2008-09. We found instances where SCNs were not issued and reasons for not doing so were not found on record, as detailed below. 6.2.1 In.........

Glossary of terms and abbreviations

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Central Excise and Service Tax ADC Additional Commissioner APR Audit planning register BSNL Bharat Sanchar Nigam Limited BSR Basic statistical return CAG Comptroller and Auditor General of India CAO Chief Accounts Officer CBEC Central Board of Excise and Customs CEGAT Customs. Excise and Gold.........

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23 August 2011

Performance

Report No. 14 of 2011 - Performance Audit on Security Management in Indian Railways Union Government, Railways

Performance Audit for the year ended 31 March 2010) has been prepared for submission to the President under Article 151 (1) of the Constitution of India. The report contains results of the review of Security Management in Indian Railways. The observations included in this Report have been based.........

Sector:

Transport & Infrastructure

Chapter – 2 Adequacy of the follow-up action on the Audit Report and legal provisions governing the security agencies

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Security Management in Indian Railways Chapter 2 Adequacy of the Follow-up action on the Audit Report and legal provisions governing the security agencies Government of.........

Executive Summary, Major Audit Findings, Gist of recommendations

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Security Management in Indian Railway EXECUTIVE SUMMARY I Security Scenario on Indian Railways Incidents of sabotage on the Indian Railways (IR) have increased infrequency.........

Chapter – 1 Introduction

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Security Management in Indian Railways Chapter 1 ---? Introduction 1.1 Terrorist attacks on the Indian Railway system have increased in frequency and intensity in the last.........

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20 December 2011

Performance

Report No. 22 of 2011 - Performance Audit of Export Promotion Capital Goods Scheme Union Government, Department of -Indirect Taxes

– Indirect Taxes of the Union Government is conducted under the Section 16 of the Comptroller and Auditor General of India (Duties, Powers and Conditions of Service) Act, 1971. The observations included in this Report have been .........

Sector:

Taxes and Duties

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01 August 2014

Compliance

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

by Audit) indicating remedial/corrective action taken by them on various paragraphs/appraisals contained in the Audit Reports (Commercial) of the CAG as laid on the table of both the Houses of Parliament. Such notes were required to be submitted Report No. 17 of 2014 134 even in respect of.........

Sector:

Information and Communication

Audit Report of Ministry of Communications & IT

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by Audit) indicating remedial/corrective action taken by them on various paragraphs/appraisals contained in the Audit Reports (Commercial) of the CAG as laid on the table of both the Houses of Parliament. Such notes were required to be submitted 133 Report No. 17 of 2014 even in respect of.........

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16 December 2011

Performance

Report No. 23 of 2011 - Performance Audit of Recovery of Arrears of Tax Demand

Direct tax collections, amounting to RS 4.35 lakh crore accounted for three-fourth of revenue receipts of the Government of India in 2009-10. At the same time the uncollected portion of tax demand was RS 2.29 lakh crore in March 2010 equivalent to 54 per cent of total.........

Sector:

Taxes and Duties

Chapter 4 - Issues leading to arrears

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Out of these 46 cases involving arrear demand of 41.75 crore were outstanding for more than one year. 44 CAG's Report No. 20 of 2009-10 for the period ended 2008-09,The Appeal Process 45 In Assam, Goa, Haryana, Himachal Pradesh, Jammu & Kashmir, Jharkhand, Kerala, Karnataka, Maharashtra,.........

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01 August 2014

Compliance

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

Report of the Comptroller and Auditor General of India for the year ended March 2013 Union Government (Department of Revenue –Customs) (Compliance Audit) No.12 of 2014.........

Sector:

Taxes and Duties

Chapter 1 - Customs Revenue

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The duties form an insignificant portion (0.020 percent in 2013) of the total customs duties. However, CAG's Compliance Audit reports have reported some ways adopted by importers to evade the Anti dumping duties. 15 Report No.12 of 2014 - Union Government (Indirect Taxes - Customs) 1.23 Tax.........

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18 July 2014

Compliance

Report No. 8 of 2014 - Compliance Audit on indirect Taxes - Central Excise Union Government, Department of Revenue

This Report contains 62 audit observations pertaining to Central Excise duties, having a revenue implication totaling RS 182.90 crore. The Ministry/department had, until March 2014, accepted audit observations involving revenue of RS 179.44 crore...

Sector:

Taxes and Duties

Chapter 1 - Central Excise Revenues

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Report No. 8 of 2014 (Indirect Taxes-Central Excise) Chapter I Central Excise 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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18 July 2014

Compliance

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

crore and reported recovery of RS 65.28 crore. The Audit Report for the year ended March 2013 has been prepared for submission to the President of India under Article 151(1) of the Constitution of India. Audit of Revenue Receipts - Indirect Taxes of the Union Government is conducted under.........

Sector:

Taxes and Duties

Chapter 1 - Services Tax Administration

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Report No. 6 of 2014 (Indirect Taxes- Service Tax) Chapter I Service Tax Administration 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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01 August 2014

Compliance

Report No. 13 of 2014 - Compliance Audit Observations of Union Government, Commercial

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 Companies Act, 1956 or the statutes governing the Corporations. The Report contains 40 individual.........

Sector:

Industry and Commerce

Preface

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The accounts certified by the Statutory Auditors (Chartered Accountants) appointed by the CAG under the Companies Act are subject to the supplementary audit by CAG whose comments supplement the reports of the Statutory Auditors. In addition, these companies are also subject to test audit by.........

Chapter 19 - Followup on Audit Reports

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Report No. 13 of 2014 Audit Reports of the CAG represent the culmination of the process of scrutiny of accounts and records maintained in various offices and departments of PSUs. It is,.........

Chapter 11 - Ministry of Petroleum and Natural Gas

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* * Para 13.8.7of ReportNo.il of2007of CAG - Union Government-fCommercial). 55 Report No. 13 of 2014 Accordingly, a contract for installation of Booster Compressor cum Process Platform (BCPA-2) under Vasai East Development (VED) Project was awarded to a consortium of 'M/s Samsung Heavy.........

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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

We conduct audit of Report No. 35 of 2014 (Defence Services) 3 Ministries/Departments of the Government of India under Section 13 1 of the 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.........

Sector:

Defence and National Security

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

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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...

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

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We conduct audit of Report No. 35 of 2014 (Defence Services) Ministries/Departments of the Government of India under Section 131 of the 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.........

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