Audit Reports

05 June 2011

Compliance Performance

Delhi

Report of 2010 - Performance and Compliance Audit on Civil and Commercial Public Sector of Government of Delhi

This Report on the audit of expenditure incurred by the Government of NCT of Delhi for the financial year ended March 2010 has been prepared for submission to the Lieutenant Governor under Article 151(2) of the Constitution of India. The Report...

Sector:

Transport & Infrastructure |

Power & Energy |

Industry and Commerce |

Agriculture and Rural Development |

Social Welfare |

Education, Health & Family Welfare |

Social Infrastructure |

Local Bodies

Chapter 3 - Audit of Transaction

_{(PDF 0.29 MB)}

Chapter 3 uidit of Transactions Audit of transactions of Government Departments, their field formations as well as that of autonomous bodies brought out several instances of lapses in management of resources and failures in the observance of the...

Chapter 5 - Government Commercial and Trading Activities

_{(PDF 1.5 MB)}

Chapter 5 Government Commercial and Trading Activities 5.1 Overview of State Public Sector Undertakings introduction 5.1.1 The State Public Sector Undertakings (PSUs) consist of State Government companies and Statutory corporations. The State PSUs...

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01 April 2010

Compliance Financial Performance

Delhi

Report of 2009 - Performance and Compliance Audit on Civil and Commercial Public Sector of Government of Delhi

This Report on the audit of expenditure incurred by the Government of NCT of Delhi for the financial year ended March 2009 has been prepared for submission to the Lieutenant Governor under Article 151(2) of the Constitution of India. The report...

Sector:

Transport & Infrastructure |

Power & Energy |

Social Welfare |

General Sector Ministries and Constitutional Bodies

Chapter 2 - Department of Home

_{(PDF 8.97 MB)}

Chapter 2 Department of Home 2.1 Working of Delhi Fire Service 2.1.1 Background The Delhi Fire Service (DFS), was established in 1942. The administrative control was transferred from Municipal Corporation of Delhi (MCD) to Home Department of the...

Chapter 4 - Department of Transport

_{(PDF 4.84 MB)}

Chapter 4 Department of Transport 4.1 Functioning of Transport Department 4.1.1 Background Transport Department of the Government of NCT of Delhi is responsible for implementing, coordinating and monitoring policies and programmes on road...

Chapter 3 - Audit of Transaction

_{(PDF 3.68 MB)}

CHAPTER 3 Audit of Transactions Audit of transactions of Government Departments, their field formations as well as that of autonomous bodies brought out several instances of lapses in management of resources and failures in the observance of the...

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06 June 2012

Compliance Performance

Delhi

Report of 2011 - Performance and Compliance Audit on Civil and Commercial Public Sector of Government of Delhi

This Report on the audit of expenditure incurred by the Government of NCT of Delhi for the financial year ended March 2011 has been prepared for submission to the Lieutenant Governor under Article 151(2) of the Constitution of India. The report...

Sector:

Transport & Infrastructure |

Power & Energy |

Industry and Commerce |

Social Welfare |

Education, Health & Family Welfare |

Social Infrastructure |

General Sector Ministries and Constitutional Bodies

Chapter 2 - Performance Audit

_{(PDF 9.61 MB)}

Chapter 2 Department of Food Supplies and Consumer Affairs 2.1 Performance audit of the Department of Food Supplies and Consumer Affairs Executive Summary A performance audit of the department of Food Supplies and Consumer Affairs (the department)...

Chapter 1 - Introduction

_{(PDF 1.9 MB)}

Chapter 1 INTRODUCTION 1.1 About this Report This Report of the Comptroller and Auditor General of India (CAG) relates to matters arising from compliance audit of the financial transactions of the Government of NCT of Delhi and its public sector...

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12 December 2014

Performance

Report No. 28 of 2014 - Performance Audit on Hospital Management in Indian Railways Union Government,Railways

Indian Railways provide medical and health services to 64 lakh railway beneficiaries through 129 hospitals and 588 Health Units spreading over 17 Zonal Railways (ZRs) and five production units. Director General /Railway Health Service is the head of ...

Sector:

Transport & Infrastructure

Abbreviations

_{(PDF 0.05 MB)}

Hospital Management in Indian Railways Abbreviations used in the Report ACMS Assistant Chief Medical Superintendent ADMO Assistant Divisional Medical Officer ADA Adra ARME Accident Relief Medical Equipment AE Actual Expenditure AMI Annual Medical...

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19 December 2014

Performance

Report No. 31 of 2014 - Performance Audit on Management of Goods Trains 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 sector. Achievement of...

Sector:

Transport & Infrastructure

Chapter 4 - Maintenance of Locomotives and Wagons

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Management of Goods Trains in Indian Railways Audit Objective 3 Wagon maintenance was ensured in an effective manner and wagons/locos were condemned as planned c \ Chapter IV Maintenance of Locomotives and Wagons v_ J The safety of the train...

Chapter 5 - Monitoring Freight Trains Operations in Indian Railways

_{(PDF 0.11 MB)}

Management of Goods Trains in Indian Railways --- Chapter V Monitoring Freight trains operations in Indian Railways s_^ Audit Objective 4 Monitoring mechanism existed to oversee the smooth and efficient freight trains operations 5.1 Monitoring The...

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19 December 2014

Performance

Report No. 33 of 2014 - Performance Audit on Central Excise Administration in Automotive Sector of Union Government, Department of Revenue-Indirect Taxes,Central Excise

We conducted a performance audit in 40 selected Commissionerates, including examination of records relating to 239 assessees manufacturing automobiles or parts thereof, to seek assurance that the indirect tax administration is adequately placed to...

Sector:

Taxes and Duties

Chapter 4 - Cenvat Credit

_{(PDF 0.21 MB)}

Report No. 33 of 2014 (Performance Audit) Chapter 4 : Cenvat Credit A manufacturer/service provider utilises capital goods such as plant and machinery, inputs such as raw material and input services such as security services, management, maintenance ...

Chapter 2 - Adequacy of existing Systems and Procedures

_{(PDF 0.27 MB)}

Report No. 33 of 2014 (Performance Audit) Chapter 2 : Adequacy of existing systems and procedures 2.1 Trends in revenue collection An effective tax administration would include systems in place to analyse trends in revenue collection including...

Chapter 3 - Valuation of Excisable Goods

_{(PDF 0.2 MB)}

Report No. 33 of 2014 (Performance Audit) Chapter 3 : Valuation of excisable goods During the course of this audit, we observed 25 cases of incorrect valuation of excisable goods with duty impact of ' 547.93 crore. These had not been detected by...

Chapter 1 - Introduction

_{(PDF 0.14 MB)}

Report No. 33 of 2014 (Performance Audit) Chapter 1: Introduction 1.1 Automotive Industry in India The automotive industry is globally one of the largest industrial sectors and a key sector of any economy. Owing to its deep forward and backward...

Chapter 5 - Other topics of Interest

_{(PDF 0.2 MB)}

Report No. 33 of 2014 (Performance Audit) Chapter 5 : Other topics of interest 5.1 Service Tax related compliance issues 5.1.1 Import of services Section 66A of Finance Act, 1994 (prior to 1 July 2012) and rule 2(l)(d)(G) of Service Tax Rules, 1994...

Executive Summary

_{(PDF 0.13 MB)}

Report No. 33 of 2014 (Performance Audit) Executive summary We conducted a performance audit in 40 selected Commissionerates, including examination of records relating to 239 assessees manufacturing automobiles or parts thereof, to seek assurance...

Index

_{(PDF 0.13 MB)}

Report of the Comptroller and Auditor General of India for the year ended March 2014 Central Excise Administration in Automotive Sector Union Government Department of Revenue Indirect Taxes - Central Excise Report No. 33 of 2014 Laid on the table...

Abbreviations

_{(PDF 0.11 MB)}

Report No. 33 of 2014 (Performance Audit) Abbreviations ACES Automation of Central Excise and Service Tax ACMA Automotive Component Manufacturers Association CAGR Compound Annual Growth Rate CAS Cost Accounting Standard CBEC Central Board of Excise...

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28 November 2014

Performance

Report No. 29 of 2014 - Performance Audit on Administration of Prosecution and Penalties in Central Excise and Service Tax of Union Government, Department of Revenue - Indirect Taxes, Central Excise and Service Tax

Prosecution is the commencement of a criminal proceeding, where the Government exhibits before a Court of Law the formal charges against a person accused of an offense and seeks to impose on such person a suitable punishment and penalty. Thus, in...

Sector:

Taxes and Duties

Chapter 2 - Administration of Prosecution and Penalty

_{(PDF 0.35 MB)}

Report No. 29 of 2014 (Performance Audit) Chapter 2 : Administration of Prosecution and Penalties The Board in its Circular dated 9 August 1990 issued instructions to its field formations with reference to the launching of prosecution cases and the...

Chapter 1 - Introduction

_{(PDF 0.22 MB)}

Report No. 29 of 2014 (Performance Audit) Chapter 1: Introduction 1.1 Introduction Central Excise and Service Tax laws provide stiff punishments of imprisonment and fines for specific violations. Such an imposition is possible only by a Court of...

Executive Summary

_{(PDF 0.14 MB)}

Report No. 29 of 2014 (Performance Audit) Executive Summary Prosecution is the commencement of a criminal proceeding, where the Government exhibits before a Court of Law the formal charges against a person accused of an offense and seeks to impose...

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28 November 2014

Performance

Report No. 21 of 2014 - Performance Audit of Special Economic Zones SEZs of Union Government, Department of Revenue - Indirect Taxes, Customs

A Special Economic Zone is a geographical region within a Nation-State in which a distinct legal frame work provides for more liberal economic policies and governance arrangements than prevail in the country at large. The geographical areas thus...

Sector:

Taxes and Duties

Chapter 6 - Monitoring, evaluation and Control

_{(PDF 0.3 MB)}

Report No. 21 of 2014 (Performance Audit) Chapter V: Tax administration SEZs in India had availed tax concessions to the tune of? 83,104.76 crore (IT- ? 55,158; Indirect taxes-? 27,946.76 crore) between 2006-07 and 2012-13. Our review of the tax...

Chapter 5 - Tax Administration

_{(PDF 0.26 MB)}

Report No. 21 of 2014 (Performance Audit) Chapter VI: Monitoring, evaluation and control The DCs, Developers and Units have largely stated in their response to our survey that, monitoring was adequate. However, based on the evidence gathered by...

Appendices

_{(PDF 0.24 MB)}

Appendices Report No. 21 of 2014 (Performance Audit) Appendix 1 Audit Report No. Paragraph No. Topics CA 20 of 2009-10 15.1. 2, 15.1.3 Incorrect availing of exemption 15.1.5 Irregular DTASale No. 14 of 2009-10 (CA) 2.1.1, 2.1.2 and Short/Non-levy of ...

Chapter 1 - Introduction

_{(PDF 0.18 MB)}

Performance of Special Economic Zones (SEZs) Report No. 21 of 2014 (Performance Audit) Performance of Special Economic Zones Chapter I: Introduction 1.1 Background A Special Economic Zone is a geographical region within a Nation-State in which a...

Chapter 3 - Growth of SEZs

_{(PDF 0.26 MB)}

Report No. 21 of 2014 (Performance Audit) Chapter III: Growth of SEZs Audit observed that there was a requirement of multiplicity of approvals for SEZs with 38.78 percent of them becoming operational after their notification. 52 per cent of the land ...

Executive Summary

_{(PDF 0.13 MB)}

Report No. 21 of 2014 (Performance Audit) EXECUTIVE SUMMARY Background A Special Economic Zone is a geographical region within a Nation-State in which a distinct legal frame work provides for more liberal economic policies and governance...

Glossary

_{(PDF 0.1 MB)}

Glossary Report No. 21 of 2014 (Performance Audit) Glossary APR Annual Performance Report AY Assessment Year BCD Basic Customs Duty BIFR Board of Industrial and Financial Reconstruction BLUT Bond-cum-Legal Undertaking BOA Board of Approval BRC Bank...

Recommendations

_{(PDF 0.09 MB)}

Report No. 21 of 2014 (Performance Audit) Recommendations 1. The MOC&I may prescribe measurable performance indicators in line with the objectives and functions of the SEZs so that the real socio-economic benefits accrue for citizens and the...

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04 August 2014

Performance

Report No. 18 of 2014 - performance Audit on Planning and Implementation of Transmission Projects by Power Grid Corporation of India Limited and Grid Management by Power System Operation Corporation Limited of Union Government, Ministry of Power

Inter state and intra state power transmission systems are inter connected and together constitute the grid. In 1984, a working group constituted by Government of India (GOI) for development of 'National Grid' recommended formation of a separate...

Sector:

Power & Energy

Index

_{(PDF 1.12 MB)}

Report of the Comptroller and Auditor General of India on Planning and implementation oftransmission projects by Power Grid Corporation of India Limited and Grid management by Power System Operation Corporation Limited For the year ended March 2013 ...

Preface

_{(PDF 0.61 MB)}

Preface Power Grid Corporation of India Limited (PGCIL). a Navratna Central Public Sector Enterprise, is mandated under the Electricity Act to ensure development of an efficient, coordinated and economical system of inter state transmission lines...

Executive Summary

_{(PDF 0.57 MB)}

Executive Summary Introduction Inter state and intra state power transmission systems are inter connected and together constitute the grid. In 1984, a working group constituted by Government of India (GOI) for development of 'National Grid’...

Chapter 3 - Planning and Project Conceptulation

_{(PDF 0.36 MB)}

CHAPTER 3 Planning and Project Conceptualisation 3.1 Planning of transmission projects by PGCIL PGCIL is responsible for planning of inter-state transmission projects and these projects fall under the following two categories: (i) Projects connected ...

Chapter 7 - Grid Management

_{(PDF 0.35 MB)}

CHAPTER - 7 Grid Management Electricity is produced at lower voltages (10000 volts to 25000 volts i.e. 10 kV to 25 kV) at generating stations and is stepped up to higher voltages62 (220,000 volts to 765,000 volts i.e 220 kV to 765 kV) for...

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18 July 2014

Performance

Report No. 15 of 2014 - Performance Audit on Public Private Partnership Project at Chhatrapati Shivaji International Airport, Mumbai - Union Government, Ministry of Civil Aviation

Airports Authority of India (AAI) had been the sole air traffic service provider in the country. Unprecedented increase in passenger and cargo traffic led to congestion in airports, particularly airports in metropolitan cities. Government decided to ...

Sector:

Transport & Infrastructure

Chapter 3 - Project Management

_{(PDF 3.25 MB)}

Chapter 3 Project Management |3.1 CSI Airport -Mumbai CSI Airport, Mumbai has two intersecting operational runways designated 09/27 and 14/32 (No.’s 1 and 2 in picture) which intersect at approximately their mid points. CSI Airport, Mumbai had...

Chapter 5 - Revenue

_{(PDF 3.51 MB)}

Chapter 5 Revenue The sole financial bidding criterion for selection of JV partner was the revenue share of JV with AAI. The GVK led consortium emerged the highest bidder offering 38.7 per cent of the revenue to AAI. OMDA defines revenue as all...

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