Audit Reports

05 May 2015

Performance

Report No. 9 of 2015 - Performance Audit on Export Oriented Unit scheme Union Government, Department of Revenue-Indirect Taxes,Customs

inputs, capital goods and construction material Exempt on inputs and capital goods Custom duty 6 per cent Education cess 2 per cent Higher Education Cess 1 per cent Special additional duty 4 per cent Exemption...

Sector:

Taxes and Duties

Appendices

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EOU unit DTA unit Custom duty on raw Exempt on inputs, Exempt on inputs and Custom duty 6 per cent material import capital goods and capital goods Education cess 2 per construction material cent Higher Education Cess 1 per cent Special additional duty 4 per cent Exemption on raw material/...

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08 May 2015

Performance

Report No. 16 of 2015 - Performace Audit on Nutrient Based Subsidy Policy for Decontrolled Phosphatic & Potassic Fertilizers of Union Government, Ministry of Chemicals and Fertilizers

of Department of Agriculture & Cooperation (DAC), Department of Expenditure (DOE), Planning Commission and Department of Agricultural Research and Education (DARE). IMC recommends per nutrient subsidy for ‘N’, ‘P’, ‘K’ and ‘S’ before the start of each financial year for decision...

Sector:

Industry and Commerce

Chapter 1 - Introduction

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of Department of Agriculture & Cooperation (DAC), Department of Expenditure (DOE), Planning Commission and Department of Agricultural Research and Education (DARE). IMC recommends per nutrient subsidy for ‘N’, P\ K' and 'S' before the start of each financial year for decision by DoF. IMC...

Abbreviations

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DAC Department of Agriculture and Cooperation 11. DOE Department of Expenditure 12. DARE Department of Agricultural Research and Education 13. DFCL Deepak Fertilizers and Petrochemicals Corporation Ltd 14. EGOM Empowered Group of Ministers 15. FAI The Fertilizer Association of India 16. FMS...

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05 May 2015

Compliance

Report No. 8 of 2015 - Compliance Audit on Customs Union Government, Department of Revenue

The Report has a total revenue implication of Rs.2428 crore covering 150 paragraphs and four long thematic paragraphs. This includes 92 paragraphs involving money value of Rs.38.90 crore on which rectificatory action was taken by the...

Sector:

Taxes and Duties

Chapter 1 - Department of Revenue-Customs Revenue

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(Preventive Customs), Delhi PAO(Customs) and Kandla 10 Report No.8 of 2015 - Union Government (Indirect Taxes - Customs) Misclassifications of Education Cess and Secondary Higher education cess under different accounting head during 2011-14 were noticed in PAOs Ahmedabad / Cochin. In PCCA...

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05 May 2015

Compliance

Report No. 7 of 2015 - Compliance Audit on Indirect Taxes - Central Excise Union Government, Department of Revenue

Central Excise Duty at the rate of 12 per cent was leviable on Iron and steel and its articles with effect from 19 March, 2012. In addition, Education Cess (with effect from 9 July 2004) at the rate of 2 per cent of the duty and Secondary and Higher Education Cess (with effect from1 March...

Sector:

Taxes and Duties

Chapter 2 - Central Excise Duty on Iron and Steel Products and articles thereof

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Central Excise Duty at the rate of 12 per cent was leviable on Iron and steel and its articles with effect from 19 March, 2012. In addition, Education Cess (with effect from 9 July 2004) at the rate of 2 per cent of the duty and Secondary and Higher Education Cess (with effect froml March...

Chapter 5 - Non-Compliance with Rules and Regulations

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5.3.5 Irregular availment of Cenvat credit of education cess on Basic Custom Duty The Government of India vide notification No. 13/2012-Customs and 14/2012-Customs, dated 17 March 2012, exempted all the goods falling within the First Schedule of the Custom Tariff Act 1975 from whole of...

Chapter 3 - Central Excise duty on Petroleum, Oil and Lubricant Products

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This resulted in irregular availing of Cenvat credit to the tune of 41.83 lakh (including Education Cess & Secondary & Higher Education Cess) for the year 2012-13. When we pointed this out (August 2013), the assessee, while admitting the fact, reversed 1.15 lakh only. The balance...

Glossary

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Petroleum Oil Lubricants PLA Personal Ledger Account R&C Review and Correction RE Revised Estimates SCN Show Cause Notice SHE Secondary and Higher Education ST Service Tax TSH Tariff Schedule Heading VAT Value Added Tax 70...

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05 May 2015

Performance

Report No. 11 of 2015 - Performance Audit of Rashtriya Krishi Vikas Yojana RKVY, Union Government, Ministry of Agriculture

Rashtriya Krishi Vikas Yojana (RKVY) was launched in the XIth Five Year Plan against a backdrop of faltering agriculture growth in the previous decades as the growth rate of agriculture and allied sectors decreased from 4.8 per cent in the Eighth...

Sector:

Agriculture and Rural Development |

General Sector Ministries and Constitutional Bodies

Annexures

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Marketing 3) Establishment of Turmeric Trading Market at Chamaraj anagar 1.00 University of Agricultural Sciences, Bengaluru 4) Improving quality of education and enhancing research capabilities of Zonal/ 4.00 Agricultural Research Stations. University of Agricultural Sciences, Raichur 5)...

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08 May 2015

Compliance

Report No. 20 of 2015 - Union Government, Communications and IT Sector

The application areas of Media Lab Asia include use of ICT for Healthcare, Education, Livelihood and Empowerment of Disabled. The company works with leading institutions for undertaking development work. National Informatics Centre Services Inc. (NICSI) National Informatics Centre Services Inc....

Sector:

Information and Communication

Chapter 1 - Introduction

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Report No. 20 of 2015 CHAPTER-1 INTRODUCTION 1.1 About this Report This Report of the Comptroller and Auditor General (C&AG) of India relates to matters arising from Performance Audit of selected programmes and activities and Compliance Audit of...

Chapter 3 - Department of Posts

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In case of senior citizens of the age of 65 years or above age, declaration should be in Form 15-H. No Surcharge or Education Cess and Secondary Education Cess is to be deducted. Audit found that in six HOs/SOs of three circles, TDS of 13,29,455 in respect of 365 depositors was not deducted...

Chapter 2 - Department of Telecommunications

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Report No. 20 of 2015 CHAPTER-II DEPARTMENT OF TELECOMMUNICATIONS 2.1 Functioning of TERM Cells in Department of Telecommunications Introduction With the increase in the number of telecom operators in the country, the Government felt the need for...

Chapter 4 - Department of Electronics and Information Technology

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Land records, Police, Agriculture, Health and Education. -Ill- Report No. 20 of 2015 commented in paragraph below thus not achieving the intended benefit for which the new component was specifically introduced. Delay in implementation of SSDG As per the timeline prescribed for the...

Chapter 5 - Public Sector Undertakings under the Ministry

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32 Audio on demand service, Bandwidth on demand, Remote Education, Point to Point and Point to Multipoint Video conferencing, Voice and Video telephony over IP, Interactive Gaming, Layer 3 Virtual Private Network (VPN), VPN on Broadband, Dial-up VPN service and Virtual Private LAN service...

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05 May 2015

Compliance

Report No. 4 of 2015 - Compliance Audit on Indirect Taxes - Services Tax Union Government, Department of Revenue

Credit availed on Education Cess and Secondary and Higher Education Cess cannot be utilised for the payment of basic Service Tax. Scrutiny of returns for the period 2011-12 of M/s Bajaj Allianz General Insurance Co. Ltd. in Pune III Commissionerate revealed a discrepancy in carrying forward...

Sector:

Taxes and Duties

Chapter 2 - Service Tax liability in Insurance Sector

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Credit availed on Education Cess and Secondary and Higher Education Cess cannot be utilised for the payment of basic Service Tax. Scrutiny of returns for the period 2011-12 of M/s Bajaj Allianz General Insurance Co. Ltd. in Pune III Commissionerate revealed a discrepancy in carrying forward...

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20 March 2015

Compliance

Report No. 3 of 2015 - Compliance Audit on Direct Taxes Union Government, Department of Revenue

Eligible educational institutions, hospitals and other institutions under Section 10(23C) of the Act to be considered as substantially financed by the Government only if the Government grant to the Institution exceeds such percentage (to be prescribed) of the total receipts (including voluntary...

Sector:

Taxes and Duties

Corporation Tax

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demand of Vardhaman Textiles Limited for AY 2010-11 under scrutiny assessment in March 2013 at income of 185.03 crore did not levy surcharge and education cess amounting to 5.55 crore and 1.83 crore respectively. The mistake resulted in non levy of surcharge and education cess of? 7.38...

Income Tax and Wealth Tax

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Audit noticed that AO levied education cess at three per cent instead of correct rate of two percent for AY 2007-08. Further, interest under section 234A was levied in excess for both the AYs and interest under section 234B was levied in excess for AY 2009-10. The mistake resulted in over...

Appendices

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Limited 193 39-CT Maharashtra DIT(E) Range II Land Mark Education India 2008-09 65.96 Mumbai 71 Report No. 3 of 2015 (Direct Taxes) Sl. CAG DP State CIT Charge Assessee's name AY TE No. No. (' in lakh) 194 323-CT Odisha CIT- Orissa Mining Corporation 2008-09 110.89 Bhubaneswar Limited 195...

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13 August 2013

Financial

Report No. 1 of 2013 - Financial Audit of Civil on Accounts of Union Government

This Report discusses the comments of the Comptroller and Auditor General of India on the accounts of the Union Government and analyses the finances of the Union Government for the year 2011-12. It also contains an analysis of the Appropriation...

Sector:

Finance

Annexures

_{(PDF 29.91 MB)}

0 15.50 0 30.24 1410.39 16556.66 % of Total Plan Expenditure 90.91% 0.30% - - 0.09% - 0.18% 8.52% 100.00% 002 Department of Agricultural Research and Education Expenditure 2430.02 400.59 0 0 0 0 0 0.99 2831.60 % of Total Plan Expenditure 85.82% 14.15% - - - - - 0.04% 100.00% 003 Department of...

Chapter 3 - Appropriation Accounts-2011-12

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crore), Ministry of Road Transport and Highways (3,934 crore), Police (^3,352 crore), Department of Space (2,835 crore), Department of Higher Education (2,336 crore), Department of Health and Family Welfare (3,047 crore), Department of 83 Report of the CAG on Union Government Accounts...

Chapter 3 - Appropriation Accounts-2011-12

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104-Ministry of 2701.80.800.14.00.31 - 0.98 Reply awaited. Water Resources Information, Education and Communication Total 76.92 * Cases listed in Annex IV-A 4.7 Augmentation of provision to object head ‘Grants for creation of capital assets’ In accordance with instructions issued...

Chapter 1 - An Overview of Union Finances-2011-12

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# includes Grants- in-Aid and contributions by International Agencies. Social Services include education, health, water supply, sanitation, social security etc. Economic Services include dairy development, animal husbandry, fisheries, forestry, plantation, food storage and warehousing,...

Chapter 4 - Appropriation Accounts : Comments on Accounts

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These programmes play a supplementary and complementary role to the other general developmental programmes in the sectors of health, education, rural development etc. All these efforts are directed to ensure that women are empowered both economically and socially and thus become partners in...

Chapter 5 - Review of Selected Grants

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by the Thirteenth Finance Commission under Article 275(1) of the Constitution are essentially for non-plan revenue deficit of States, elementary education, environment, improving outcomes, maintenance of roads and bridges, local bodies, calamity relief. Similarly, the Ministry of Tribal...

Chapter 6 - Grants-IN-AID: An Analysis

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by the Thirteenth Finance Commission under Article 275(1) of the Constitution are essentially for non-plan revenue deficit of States, elementary education, environment, improving outcomes, maintenance of roads and bridges, local bodies, calamity relief. Similarly, the Ministry of Tribal...

Chapter 2 - Comments on Accounts

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Division) 276.83 crore (Debit) CBEC 784.12 crore (Debit), CBDT (Expenditure) 795.69 crore (Debit), CP AO 789.61 crore (Credit), School Education and Literacy 124.99 crore (Credit), Health and Family Welfare 115.46 crore (Credit) and Ministry of Home Affairs 178.21 crore...

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18 December 2009

Performance

Report No. 8 of 2009 - Performace Audit of National Rural Health Mission of Union Government, Ministry of Health & Family Welfare

9. Information, education and communication The Ministry had diversified its Information, Education and Communication (IEC) efforts, but the expenditure remained centralised. The importance and potential of localised efforts and simple mass-media (theatre, audio etc.) to sustain direct...

Sector:

Education, Health & Family Welfare

Chapter 4 - Convergence

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Similarly, actions on decisions taken in the various convergence meetings such as joint training, Information, Education and Communication (IEC) activities and framing of operational strategies and the guidelines for integration of various committees and schemes under different departments with...

Annexures

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Pulse Polio Immunisation 877.00 918.07 1049.00 1064.61 1341.48 1084.00 11. Information, Education, 129.10 122.87 130.10 134.60 160.00 155.83 Communication 12. RCH Flexible Pool 955.74 2011.76 1705.72 1427.03 1725.00 1842.88 13. Mission Flexible Pool 0 0 1943.18 2069.36 3155.32 3151.65 14...

Executive Summary

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9. Information, education and communication The Ministry had diversified its Information, Education and Communication (TEC) efforts, but the expenditure remained centralised. The importance and potential of localised efforts and simple mass-media (theatre, audio etc.) to sustain direct...

Chapter 8 - Information, Education and Communication

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Report No. 8 of2009-10 CHAPTER 8: INFORMATION EDUCATION AND COMMUNICATION (IEC) 8. IEC strategy The Information, Education and Communication (IEC) strategy under the NRHM, aimed to spread...

Chapter 1 - Introduction

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8 of2009-10 VII. The information, education and communication (IEC) programme was implemented in an efficient, cost effective manner and led to increased awareness about preventive aspects of healthcare; and VIII. The performance indicators and targets fixed specially in respect of...

Chapter 7 - Procurement and Supply of Medicine and Equipment

_{(PDF 1.38 MB)}

CMHO, Ranker utilised 40 percent funds for purchase of medicine instead 9.40 of prescribed 75 percent and 60 percent funds for Information Education and Communication (TEC) instead of prescribed 25 percent, resulting in diversion of funds towards non-sanctioned purposes. TOTAL 2284.18...

Chapter 9 - Achievements in Healthcare

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the extent of Iodine Deficiency Disorders and the impact of iodated salt, laboratory monitoring of iodised salt and urinary iodine excretion, health education and publicity. 109 Report No. 8 of2009-10 The programme was not implemented till March 2008 in Himachal Pradesh, Jharkhand and West...

Appendices

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Consultancy Corporation ICICI Industrial Credit and Investment Corporation of India IDSP Integrated Disease Surveillance Project IEC Information Education and Communication IFA Iron Folic Acid 180 Report No. 8 of2009-10 IMR Infant Mortality Rate IPC Integrated Purchase Committee IPD Inpatient...

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