Audit Reports

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 India is responsible for the Railway system as the Railways are included in the ...

Security Management in Indian Railway EXECUTIVE SUMMARY I Security Scenario on Indian Railways Incidents of sabotage on the Indian Railways (IR) have increased infrequency and intensity in the last five years. This along with frequent disruptions...

Report No. 15 of 2011-12 (Indirect Taxes - Service Tax and Customs) Glossary of terms and abbreviations Abbreviated form Expanded form ATM Automated teller machine BFN Banking and other financial services BSNL Bharat Sanchar Nigam Limited CBEC...

Report No. 17 of 2014 CHAPTER-II DEPARTMENT OF TELECOMMUNICATIONS 2.1 Subscriber verification by Telecom Service Providers 2.1.1 Introduction Over the last two decades, telecom sector has seen a phenomenal growth especially in the mobile segment....

Report No. 23 of 2011-12 (Performance Audit) CHAPTER 5 Follow up and disposal of arrears Follow up and disposal of cases in arrears is less than the prescribed targets. Majority of the cases were disposed off while giving effect to Appellate...

Report No. 23 of 2011-12 (Performance Audit) Appendix-1 (Reference: Paragraph 1.9) Criteria for Selection of Units and of cases Tier-1: Selection of units Percentage For Metro charges a) Category of units Company Circles/Wards 40%...

Executive Summary Background India is a major maritime nation with vital economic and security interests linked to the seas. Establishment of the Indian Coast Guard as a new service in August 1978 was the result of an awareness in the Government of...

CHAPTER 5 Patrolling and Security Issues 5.1 Introduction The responsibilities of the Indian Coast Guard (ICG), when formed in 1978, were in line with the issues perceived to be relevant then. Its principal tasks were to protect the national...

CHAPTER 4 INFORMATION SHARING AND SCRUTINY • Information sharing and cross verification • Lack of cross verification • Recommendations Report No. 12 of 2011-12 (Performance Audit) CHAPTER4 INFORMATION SHARING AND SCRUTINY Information and...

Report No.12 of 2014 - Union Government (Indirect Taxes - Customs) Chapter VII Thematic audit A. Disposal of seized and confiscated goods 7.1. Introduction Section 110 of the Customs Act, 1962 stipulates that an officer of Customs could seize any...

Report No.12 of 2014 - Union Government (Indirect Taxes - Customs) CHAPTER -IV ASSESSMENT OF CUSTOMS REVENUE W found from test check (June 2011 to March 2013) of records for the period April 2008 to February 2013, a few cases of incorrect...

Report No.12 of 2014 - Union Government (Indirect taxes - Customs) Glossary of terms and abbreviations Expanded form Abbreviation Air Cargo Complex ACC Advance release order ARO Anti Dumping Duty ADD Aayaat Niryaat Form ANF Bank Guarantee BG Basic...

Report No.12 of 2014 - Union Government (Indirect Taxes - Customs) CHAPTER V MIS-CLASSIFICATION OF GOODS During test check (July 2009 to August 2013) of records for the period February 2009 to March 2013, we noticed that assessing officers...

Report No.12 of 2014 - Union Government (Indirect Taxes - Customs) CHAPTER VI Management of Narcotic substances (Department of Revenue) 6.1 Introduction The use of opium in the country could be traced back as far as 1000 AD where it finds mention...

APPENDICES GOVERNMENT OF INDIA Report No.12 of 2014 - Union Government (Indirect Taxes - Customs) Intelligence MOC&I PSUs/EPCs MOF Trade Finance Enforcement DOC DOR Sn . ... ? 1 ? > T3 Ombudsman Trade Policy T3 DGFT n> Division (TPD) / 3 Chairman Q. ...

Report No.12 of 2014 - Union Government (Indirect Taxes - Customs) CHAPTER II 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...

Chapter 7 Conclusion and Recommendations Conclusion There is no single legislation in India providing for a systematic and cohesive system for rehabilitation and liquidation of enterprises including CPSEs. A number of legislations and regulations...

Executive Summary Background 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...

Chapter 4 Design and Approval of Revival Schemes 4.1 Features of Revival schemes The reasons of sickness varied from one CPSE to another. In case of NTC, the cause of sickness was historical as NTC was formed after taking over sick textile units...

Report No. 8 of 2014 (Indirect Taxes-Central Excise) Glossary ACES Automation of Central Excise and Service Tax AR Audit Report ATN Action Taken Note Board Central Board of Excise & Customs (CBEC) Boards Central Board of Excise & Customs (CBEC) and ...

Report No. 8 of 2014 (Indirect Taxes-Central Excise) Chapter III Effectiveness of Internal Controls 3.1 Internal control is an integral process carried out by an entity's management and personnel. It addresses risks and provides reasonable assurance ...

«W»)e( Miqt) Report of the Comptroller and Auditor General of India for the year ended March 2013 Union Government Department of Revenue (Indirect Taxes - Central Excise) (Compliance Audit) Report No. 8 of 2014 Report of the Comptroller and...

Report No. 8 of 2014 (Indirect Taxes-Central Excise) Chapter II Non-Compliance with Rules and Regulations 2.1 We examined the records maintained by the assessees in relation to the payment of Central Excise duty and checked the correctness of duty...

Report No. 6 of 2014 (Indirect Taxes- Service Tax) Chapter II Non Compliance with Rules and Regulations 2.1 We examined the records maintained by assessees in relation to the payment of Service Tax and checked the correctness of tax payment and...

Report No. 6 of 2014 (Indirect Taxes- Service Tax) Glossary ACES Automation of Central Excise and Service Tax AR Audit Report BE Budget Estimates BIFR Board for Industrial and Financial Reconstruction CAATs Computer Aided Audit Techniques CBEC...