Audit Reports

18 July 2014

Performance

Report No. 14 of 2014 - Performance Audit on Pricing Mechanism of Major Petroleum Products in Central Public Sector Oil Marketing Companies, Union Government, Ministry of Petroleum and Natural Gas

At present, there are three regulated products, viz., High Speed Diesel (HSD), Superior Kerosene Oil (SKO) for Public Distribution System (PDS] and Liquified Petroleum Gas (LPG) for Domestic use. Motor Spirit (MS] or Petrol has been de-regulated...

Sector:

Power & Energy

Chapter 3 - Audit Findings

_{(PDF 14 MB)}

Report No. 14 of 2014 Chapter 3 Audit Findings The pricing methodology of regulated petroleum products that has been in force between 2007 and 2012 was examined so as to ascertain its effects on the Oil Marketing Companies (OMCs), consumers and...

Chapter 1 - Introduction

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Chapter 1 Introduction 1.1 Petroleum Scenario in India The hydrocarbon sector plays vital role in the economic growth of the country. Among all primary energy sources in the country, consumption of oil and natural gas is the second highest, after ...

Annexures (I to VII)

_{(PDF 1.02 MB)}

Report No. 14 of 2014 Annexure 1 (Referred to in Para 1.1.1) CONSUMPTION OF PETROLEUM PRODUCTS ('000 Metric Tonne) PRODUCT 2007-08 2008-09 2009-10 2010-11 2011-12 LPG 12010 12191 13135 14331 15350 SKO 9365 9303 9304 8928 8229 HSD 47669 51710 56242...

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18 July 2014

Performance

Report No. 11 of 2014 - Performance Audit on Indian Customs Electronic Data Interchange System of Union Government, Department of Revenue-Indirect Taxes,Customs

The Indian Customs Electronic Data Interchange System (ICES) was developed as the core ICT system through which import and export documents {Bills of Entry, Shipping Bills, Import General Manifests (IGMs) and Export General Manifests (EGMs)} were to ...

Sector:

Taxes and Duties

Chapter 3 - Functionality of the Application

_{(PDF 0.39 MB)}

Report No. 11 of 2014 (Performance Audit) Chapter III: Functionality of the Application 3. Short scoping of ICES 1.5 The deficiency in customising various business rules in the system, as per the rules/Acts in force were observed relating to the...

Annexures

_{(PDF 0.3 MB)}

Report No. 11 of 2014 (Performance Audit) Annexure A Document/Information asked for. Document/Information received from DG System Cabinet Note on CBEC's IT Consolidation Project Note for the Cabinet Committee on Economic affairs 26 November 2007....

Glossary

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Report No. 11 of 2014 (Performance Audit) Glossary ACP Accredited Client Program ACC Air Cargo Complex ADD Anti Dumping Duty AEO Authorised Economic Operator ATF Aviation Turbine Fuel AV Assessable Value BCD Basic Customs Duty BE Bill of Entry CAB...

Chapter 2 - Systemic Issues

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Report No. 11 of 2014 (Performance Audit) Chapter II: Systemic issues 2.1 IS Strategic Plan DoS does not have any IS Strategic Plan for the strategy involved migration from distributed operations to a centralized implementation, thereby...

Recommendations

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Report No. 11 of 2014 (Performance Audit) Recommendations 1. The department may consider constituting a Steering Committee for developing IS plans according to its business strategy in consonance with its future IS needs. (Paragraph 2.1) 2. A...

Chapter 1 - Introduction

_{(PDF 0.26 MB)}

Report No. 11 of 2014 (Performance Audit) Indian Customs Electronic Data Interchange System (ICES 1.5) Chapter I: Introduction 1.1 Background The Indian Customs Electronic Data Interchange System (ICES) was developed as the core Information and...

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18 July 2014

Performance

Report No. 5 of 2014 - Performance Audit on Stressed Assets Stabilisation Fund SASF of Union Government, Ministry of Finance Department of Financial Services

Industrial Development Bank of India [IDBI] was an apex institution to provide long term finance to industrial enterprises, both in public and private sectors. IDBI ceased to exist with effect from 1 October 2004 and in its place IDBI Bank came into ...

Sector:

Finance

Chapter 5 - Settled Cases

_{(PDF 3.02 MB)}

Chapter V Settled Cases 5.1 Settled cases are those where SASF had reached settlement with the borrowers or secured assets of the borrowers were disposed of by the Court / SASF / assignee and SASF recovered its dues by way of cash / shares. No...

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18 July 2014

Performance

Report No. 9 of 2014 - Performance Audit on Duty Entitlement Pass Book Scheme Union Government, Department of Revenue - Revenue-Indirect Taxes,Customs

India's exports have picked up in the recent years which rose by 15 per cent (CAGR) against global export growth of 5 per cent, with our share in global exports moving up from around 0.5 per cent in 1992 to 1.4 per cent in 2013. However, imports...

Sector:

Taxes and Duties

Chapter 3 - Policy implementation issues

_{(PDF 0.42 MB)}

Report No. 9 of 2014 (Performance Audit) Chapter III: Policy implementation issues 3.1 As per paragraph 1.1 of HBP vol 1, DGFT notifies the schedule of DEPB rates. Further, as per paragraph 2.4 of FTP, DGFT may specify procedure to be followed for...

Chapter 4 - Cases of operational malfuction

_{(PDF 0.48 MB)}

Report No. 9 of 2014 (Performance Audit) Chapter IV: Cases of operational malfunction 4.1 Incorrect utilisation of DEPB duty credit Paragraphs 2.12 and 2.12.3 of HBP, vol 1 stipulate that the validity of DEPB authorization shall be 24 months from...

Chapter 1 - Introduction

_{(PDF 0.4 MB)}

Report No. 9 of 2014 (Performance Audit) Duty Entitlement Pass Book (DEPB) Scheme Chapter I: Introduction 1.1 Background With a view to continuously increase India's global trade and to use trade expansion as an instrument of economic growth,...

Chapter 2 - Internal control and monitoring

_{(PDF 0.47 MB)}

Report No. 9 of 2014 (Performance Audit) Chapter II: Internal control and monitoring 2.1 DGFT and DOC need to strengthen their internal control procedures and internal audit systems and outcome measurement of the reward and incentive schemes. DoC...

Appendices

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Report No. 9 of 2014 (Performance Audit) APPENDIX I RA, SEZ and Customs Ports audited Sl. No. RA SEZ Customs Port 1 Delhi Indore NCH, Delhi 2. Bhopal Mumbai ICD, Patparganj 3. Raipur MEPZ, Chennai ICD, Tughlakabad 4 Mumbai CSEZ, Kochi ICD,...

Glossary

_{(PDF 0.32 MB)}

Report No. 9 of 2014 (Performance Audit) Glossary ACC Air Cargo Complex ADD Anti Dumping Duty AIR All Industry Rate ANF Aayaat Niryaat Form AO Abeyance Order ASEAN Association of Southeast Asian Nations BCD Basic Customs Duty BRC Bank Realisation...

Executive Summary

_{(PDF 0.33 MB)}

Report No. 9 of 2014 (Performance Audit) Executive Summary India's exports have picked up in the recent years which rose by 15 per cent (CAGR) against global export growth of 5 per cent, with our share in global exports moving up from around 0.5...

Index

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Report of the Comptroller and Auditor General of India For the year 2012-13 The Report has been laid on the table of the Parliament house on 18-07-2014 Duty Entitlement Pass Book (DEPB) Scheme Union Government Department of Revenue (Indirect taxes...

Preface

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Preface The Report for the year ended March 2013 containing the results of performance audit on 'Duty Entitlement Pass Book (DEPB) Scheme has been prepared for submission to the President under Article 151 (1) of the Constitution of India. The...

Recommendations

_{(PDF 0.33 MB)}

Report No. 9 of 2014 (Performance Audit) Recommendations 1. Internal control and audit system of RAs, Customs, Ports need strengthening for efficient implementation, monitoring and outcome of the incentive schemes. (Paragraphs 2.1 to 2.3) 2. DGFT...

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11 February 2014

Performance

Report No. 27 of 2013 - Performance Audit of Rajiv Gandhi Grameen Vidyutikaran Yojana of Union Government, Ministry of Power

Government of India, Ministry of Power (MOP) launched (March 2005) Rajiv Gandhi Grameen Vidyutikaran Yojana (RGGVY) to accelerate the pace of village electrification. MOP subsequently, merged all existing rural electricity programmes of Government...

Sector:

Power & Energy

Annexures

_{(PDF 12.54 MB)}

Annexe 1 Status of Village Electrification as on 31.3.2004 (Refer to para 1.2) SI. State Total No. of Total No. of Balance un¬ Percentage No. inhabited villages electrified of villages as electrified electrified per 1991 villages census 1 Andhra...

Chapter 5 - Formulation,Execution and Management of Projects

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Chapter 5: Formulation, execution, and management of projects 5.1. Scope of Projects under RGGVY The proposal for approval of a project by the Monitoring Committee (MC) involved the following steps relating to DPR, which was to be : (i) formulated...

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17 February 2014

Performance

Report No. 26 of 2013 - Performance Audit on Expansion and Utilization of Power Equipment Manufacturing Capacity in BHEL of Union Government, Ministry of Heavy Industries and Public Enterprises

Development of energy resources plays a vital role in the growth of an economy. An accelerated growth of power sector is imperative for the overall growth of the country. In order to accelerate economic growth of the country, Government of India...

Sector:

Power & Energy

Chapter 3 - Planning for expansion of Manufacturing Capacity

_{(PDF 5.87 MB)}

CHAPTER-3 Planning for expansion of Manufacturing Capacity 3.1 Planning by BHEL BHEL took up (2004-06) 18 schemes during X Plan, for expansion including modernisation of its manufacturing capacity from 6,000 MW to 10,000 MW per annum (Phase-I) for...

Annexures

_{(PDF 7.24 MB)}

Annexure Report No. 26 of 2013 Annexure I (Referred to in Paras No 2.1 (i), 4.1 and 5.1) Capacity Augmentation Schemes at BHEL (Phase - II) X in crore S. No. Name of Unit Capital Investment Scheme Estimated Scheduled Actual / Delay Whether cost of...

Chapter 6 - Utilisation of Manufacturing Capacity and Trend of Market Share

_{(PDF 14.06 MB)}

CHAPTER-6 Utilisation of Manufacturing Capacity and Trend of Market Share 6.1 Utilisation of Manufacturing Capacity Table 18 below depicts the installed manufacturing capacity and actual production declared by BHEL in their audited annual accounts...

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13 August 2013

Performance

Report No. 9 of 2013 - Performance Audit of Levy and Collection of Services Tax on Import of Services of Union Government, Department of Revenue-Indirect Taxes, Services Tax

The department does not have a mechanism to arrive at a reliable estimate of value of taxable services imported. The department has however, initiated steps (since November 2011) to utilise primary data available with authorised dealers; the process ...

Sector:

Taxes and Duties

Chapter 3 - Issues Relating to Fulfilment of Tax Liability

_{(PDF 13.75 MB)}

Report No. 9 of 2013 (Performance Audit) Chapter 3: Issues relating to fulfilment of tax liability 3.1 The Finance Act, 1994 requires that where a person or business from a country other than India provides a service specified in clause (105) of...

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13 August 2013

Performance

Report No. 8 of 2013 - Performance Audit of Deemed Export Drawback Scheme and Reimbursement of Central Sales Tax Union Government, Department of Revenue -Indirect Taxes

This report contains results of two performance audits - one on 'Deemed Export Drawback Scheme' and another on 'Reimbursement of Central Sales Tax (CST) to EOU7STP1 2/EHTP3 units'. Both the export promotion measures emanate from the Chapters Eight...

Sector:

Taxes and Duties

Chapter 3 - Audit Findings and recommendations

_{(PDF 33.18 MB)}

Report No. 8 of 2013 (Performance Audit) Chapter 3: Audit Findings and recommendations Statement of Revenue forgone did not include tax expenditure on drawback, deemed export drawback and TED. There was no separate head of accounts for interest...

Annexures

_{(PDF 2.47 MB)}

Report No. 8 of 2013 (Performance Audit) Annexure A Total duty foregone on various export promotion schemes during FY08 to FY11 Sl. No. Name of the Scheme Duty forgone (Crore?) FY08 FY09 FY10 FY11 Total 1 Advance License 17928.00 17654.00 12389.00...

Executive Summary

_{(PDF 4.9 MB)}

Report No. 8 of 2013 {Performance Audit] Executive Summary 1. This report contains results of two performance audits - one on 'Deemed Export Drawback Scheme' and another on 'Reimbursement of Central Sales Tax (CST) to EOU7STP1 2/EHTP3 units'. Both...

Chapter 1 - Introduction

_{(PDF 2.92 MB)}

Report No. 8 of 2013 (Performance Audit) Deemed Exports Drawback Scheme Chapter I: Introduction 1.1 The business of DoC is to regulate, develop and promote India's international trade and commerce. It is implemented through formulation of...

Chapter 2 - Audit Findings and recommendations

_{(PDF 14.89 MB)}

Report No. 8 of 2013 (Performance Audit) Chapter 2: Audit Findings and recommendations Statement of Revenue forgone did not include tax expenditure on refund of CST. There was no separate head of accounts for interest on delayed payments. 2.1 The...

Recommendations

_{(PDF 1.74 MB)}

Report No. 8 of 2013 (Performance Audit] Recommendations Deemed Export Drawback Scheme With reference to the internal control procedures and internal audit system (Paragraphs 2.1 to 2.13} 1. Internal control procedures and internal audit system of...

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12 December 2014

Performance

Report No. 30 of 2014 - Performance Audit of Employees’ State Insurance Corporation of Union Government, Ministry of Labour and Employment

The Government of India has been enacting a number of legislations in the area of social security. Employees State Insurance Act, 1948 is an important Act in this regard. The Act provides certain benefits to employees in case of sickness, maternity...

Sector:

Social Welfare

Chapter 4 - Implementation of the ESIS

_{(PDF 0.12 MB)}

Report No. 30 of 2014 \ Chapter - 4: Implementation of the ESIS One of the objectives of performance audit was to examine whether the ESIC extended adequate medical, sickness, maternity, disablement, dependents and other cash benefits to the insured ...

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18 July 2014

Performance

Report No. 7 of 2014 - Performance Audit on Assessment of Firms Union Government, Department of Revenue - Direct Taxes

Partnership Firms (Firms) along with Association of Persons (AOPs) and Body of Individuals (BOIs) constitute one of the major businesses apart from the corporate sector in India. Firms are governed by India Partnership Act, 1932. The Income Tax Act, ...

Sector:

Taxes and Duties

Chapter 4 - Assessment of Firms

_{(PDF 3.16 MB)}

Report No. 7 of 2014 (Performance Audit) Chapter IV: Assessment of Firms 4.1 Introduction We noticed mistakes relating to incorrect allowance of exemption/deduction, capital gains, carry forward and set off of losses, computation of income,...

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