Audit Reports

28 November 2014

Compliance

Report No. 25 of 2014 - Compliance Audit Observations, Union Government, Civil

This Report contains significant audit findings which arose from the compliance audit of financial transactions of Civil Ministries/Departments and Autonomous Bodies. It contains XXI chapters. Chapter I gives a brief introduction while Chapters II...

Sector:

Power & Energy |

Industry and Commerce |

Information and Communication |

Art, Culture and Sports |

Agriculture and Rural Development |

Education, Health & Family Welfare |

Social Infrastructure |

General Sector Ministries and Constitutional Bodies

Chapter 1 - Introduction

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Report No. 25 of 2014 CHAPTER I: INTRODUCTION 1.1 About this Report Compliance audit refers to examination of transactions relating to expenditure, receipts, assets and liabilities of audited entities to ascertain whether the provisions of the...

Appendices

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Report No. 25 of 2014 APPENDIX -1 (Referred to in paragraph 1.3) List of bodies which submitted accounts after delay of over three months SI. Date of Delay in No. Name of Autonomous Bodies submission months of Accounts 1. Visakhapatnam Special...

Chapter 9 - Ministry of Human Resource Development

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Report No. 25 of 2014 CHAPTER IX : MINISTRY OF HUMAN RESOURCE DEVELOPMENT Department of Higher Education 9.1 Avoidable delays in setting up of permanent infrastructure for IITs The Government of India decided to set up eight new IITs in the...

Chapter 14 - Ministry of Power

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Report No. 25 of 2014 CHAPTER XIV : MINISTRY OF POWER Bhakra Beas Management Board 14.1 Irregular Payment of Hydel Allowance The Bhakra Beas Management Board in contravention of Punjab State Electricity Board terms and conditions, paid Hydel...

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28 November 2014

Compliance

Report No. 24 of 2014 - Compliance Audit on Hydrocarbon Production Sharing Contracts, Union Government, Ministry of Petroleum and Natural Gas

In 1991, the Government of India (Gol) decided to invite foreign and domestic Private Sector Companies to participate in the development of discovered oil and gas fields, and in some cases, fields partially developed by the National Oil Companies...

Sector:

Power & Energy

Chapter 3 - Audit Findings in respect of Panna-Mukta and Mid & South Tapti Fields

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Chapter-3 Audit Findings in respect of Panna-Mukta and Mid & South Tapti Fields Chapter 3 - Audit Findings in respect of Panna-Mukta and Mid & South Tapti Fields 3.1 Overview 3.1.1 Following the 1992 offering of small and medium sized oil and gas...

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30 August 2012

Performance

Report No. 14 of 2012-13 - Union Government (Civil) Autonomous Bodies-Performance Audit

Considering the important role of standardisation for achieving competitive efficiency and quality production, the Government of India set up the Indian Standards Institution (ISI) in 1947 as a registered society. Later on, to bring the formulation...

Sector:

General Sector Ministries and Constitutional Bodies

Chapter I: Ministry of Consumer Affairs, Food and Public Distribution-Bureau of Indian Standards

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Report No. 14 of 2012-13 CHAPTER I: MINISTRY OF CONSUMER AFFAIRS, FOOD AND PUBLIC DISTRIBUTION Bureau of Indian Standards Highlights > As of March 2011, the Bureau of Indian Standards (BIS) had formulated 18222 standards. A test check of 214...

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20 March 2015

Performance

Report No. 5 of 2015 - Performance Audit on Assessment of Assessees in Pharmaceuticals Sector Union Government, Department of Revenue - Direct Taxes

Pharmaceuticals industry has witnessed robust growth in last five-six years, taking its turnover from Rs.71,000 crore in 2007 to Rs.1,21,015 crore in 2013 and thereby making it a vital economic sector with corresponding potential for the Government...

Sector:

Taxes and Duties

Introduction

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Report No. 5 of 2015 (Performance Audit) Chapter I: Introduction 1.1 Introduction Indian Pharmaceuticals Industry has witnessed a robust growth4 over the past few years. The industry ranks 3rd in terms of volume and is 14th in terms of value...

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05 May 2015

Performance

Report No. 13 of 2015 - Performance Audit on Import and Export Trade Facilitation through Customs Ports Union Government, Department of Revenue-Indirect Taxes,Customs

The Indian economy is one of the fastest growing economies among the emerging markets today. One important cause is the rapid growth in international trade. In order to sustain the current pace of export growth in a highly competitive global market, ...

Sector:

Taxes and Duties

Preface

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Preface This Report for the year ended March 2014 has been prepared for submission to the President of India under Article 151 of the Constitution of India. The Report contains significant results of the performance audit of Import and Export Trade ...

Abbreviations

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Report No. 13 of 2015 (Performance Audit) Abbreviation AA Advance Authorisation ACC Air Cargo Complex ACP Accredited Client Programme ADC Assistant Drug Controller AEO Authorized Economic Operator APEC Asia Pacific Economic Cooperation APEDA...

Executive Summary

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Report No. 13 of 2015 (Performance Audit) EXECUTIVE SUMMARY Introduction The Indian economy is one of the fastest growing economies among the emerging markets today. One important cause is the rapid growth in international trade. In order to...

Chapter 1 - Introduction

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Report No. 13 of 2015 (Performance Audit) Chapter 1: Introduction The Indian economy is one of the fastest growing economies among the emerging markets today. One important cause is the rapid growth in international trade. However, in order to...

Chapter 3 - Governance, risk and compliance

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Report No. 13 of 2015 (Performance Audit) Chapter 3: Governance, risk and compliance Implementation of trade facilitation measures, inter-alia, provide for creation of adequate capacity to implement the Agreement (TFA). Article 1-5 of the section 1...

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05 May 2015

Performance

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

The Export Oriented Unit Scheme (EOU) was launched in December 1980, eighteen years after the first export processing zone (EPZ) was formed in Kandla and twenty years before SEZs came into being. Over the years the scheme has undergone various...

Sector:

Taxes and Duties

Chapter 1 - Introduction

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Report No. 9 of 2015 (Performance Audit) Chapter 1: Introduction 1.1 Background The Export Oriented Unit Scheme (EOU) was launched in December 1980, eighteen years after the first export processing zone (EPZ) was formed in Kandla and twenty years...

Executive Summary

_{(PDF 0.11 MB)}

Report No. 9 of 2015 (Performance Audit) Executive Summary [Background The Export Oriented Unit Scheme (EOU) was launched in December 1980, eighteen years after the first export processing zone (EPZ) was formed in Kandla and twenty years before...

Chapter 4 - Cases of non compliance and Policy mis representation

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Report No. 9 of 2015 (Performance Audit) Chapter 4: Cases of non compliance and Policy mis representation 4.1 DTA sales In 48 cases irregular/incorrect DTA sales were noticed by EOUs under DCs Mumbai, Cochin, Noida, Kandla, Falta and Cochin...

Abbreviations

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Report No. 9 of 2015 (Performance Audit) Abbreviation APR Annual Performance Report/Annual Progress Report BOA Board of Approval BTP Bio Technology Park BLUT Bond cum Legal Undertaking BCD Basic Customs Duty CBEC Central Board of Excise and Customs...

Chapter 2 - Performance of EOUs and system issues

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Report No. 9 of 2015 (Performance Audit) Chapter 2: Performance of EOUs and system issues 2.1 Declining trend of EOUs EOU scheme was primarily designed for the promotion and growth of manufacture and export of value added products. The EOU scheme...

Chapter 3 - Internal control, audit and monitoring

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Report No. 9 of 2015 (Performance Audit) Chapter 3: Internal control, audit and monitoring 3.1 Internal audit arrangement No impact assessment was done before implementing EOU scheme by DoC. Neither was any midterm evaluation done while implementing ...

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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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Report No.8 of 2015 - Union Government (Indirect Taxes - Customs) CHAPTER I DEPARTMENT OF REVENUE -CUSTOMS REVENUE 1.1 Resources of the Union Government The Government of India's resources include all revenues received by the Union Government, all...

Chapter 3 - Working of Directorate General of Valuation

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Report No.8 of 2015 - Union Government (Indirect Taxes - Customs) CHAPTER III Working of Directorate General of Valuation 3.1 Introduction The Directorate of Valuation (DOV) was established in the year 1997nand upgraded as Directorate General of...

Chapter 4 - Assessment of Customs Revenue

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Report No.8 of 2015 - Union Government (Indirect Taxes - Customs) CHAPTER IV ASSESSMENT OF CUSTOMS REVENUE We found from test check (August 2010 to March 2014) of records, a few cases of incorrect assessment of customs duties having revenue...

Chapter 5 - Incorrect Application of General Exemption Notifications

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Report No.8 of 2015 - Union Government (Indirect Taxes - Customs) CHAPTER V INCORRECT APPLICATION OF GENERAL EXMEPTION NOTIFICATIONS The Government under section 25 (1) of the Customs Act, 1962 is empowered to exempt either absolutely or subject to ...

Chapter 6 - Mis Classification of Goods

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Report No.8 of 2015 - Union Government (Indirect Taxes - Customs) CHAPTER VI MIS-CLASSIFICATION OF GOODS During test check (May 2012 to April 2014) of records, we noticed that assessing officers mis-classified various imported goods which caused...

Chapter 7 - Duty Exemption/Remission Schemes

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Report No.8 of 2015 - Union Government (Indirect Taxes - Customs) CHAPTER VII 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...

Glossary

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Report No.8 of 2015 - Union Government (Indirect taxes - Customs) Glossary of terms and abbreviations Expanded form Abbreviation Accreduted Client Programme ACP Advance authorization AA Authorised Economic Operator AEO Advance release order ARO...

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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

This Report has 68 audit observations on Central Excise duties, having financial implication of RS 125.11 crore. The Ministry/Department had, till December 2014, accepted audit observations involving revenue of RS 90.71 crore and reported recovery...

Sector:

Taxes and Duties

Chapter 1 - Department of Revenue - Central Excise

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Report No. 7 of 2015 (Indirect Taxes-Central Excise) Chapter I Department of Revenue - Central Excise 1.1 Resources of the Union Government The Government of India's resources include all revenues received by the Union Government, all loans raised...

Chapter 4 - Scrutiny of Central Excise Returns

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Report No. 7 of 2015 (Indirect Taxes-Central Excise) Chapter IV Scrutiny of Central Excise returns 4.1 Introduction CBEC introduced self-assessment in respect of Central Excise in 1996. With the introduction of self-assessment, the department also...

Chapter 5 - Non-Compliance with Rules and Regulations

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Report No. 7 of 2015 (Indirect Taxes-Central Excise) Chapter V Non-Compliance with Rules and Regulations 5.1 Introduction We examined the records maintained by the assessees in relation to the payment of Central Excise duty and checked the...

Glossary

_{(PDF 0.06 MB)}

Report No. 7 of 2015 (Indirect Taxes-Central Excise) Glossary AC Assistant Commissioner ACES Automation of Central Excise and Service Tax ADB Asian Development Bank ADG Additional Director General BCD Basic Customs Duty BE Budget Estimate Board...

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

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Report No. 7 of 2015 (Indirect Taxes-Central Excise) Chapter III Central Excise duty on Petroleum; Oil and Lubricant products 3.1 Introduction The Mineral fuels, Mineral Oils and products of their distillation, bituminous substances and mineral...

Appendices

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APPENDICES Report No. 7 of 2015 (Indirect Taxes-Central Excise) Appendix I (Reference: Paragraph 1.3) Organisational Chart of Central Board of Excise and Customs Chairperson CBEC Member Member Member Member Member Member (Budget) (Customs) (Central...

Chapter 6 - Effectiveness of internal Controls

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Report No. 7 of 2015 (Indirect Taxes-Central Excise) Chapter VI Effectiveness of Internal Controls 6.1 Introduction Internal control is an integral process carried out by an entity's management and personnel which is designed to address risks and...

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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

Chapter 5 - Project Implementation

_{(PDF 23.16 MB)}

Report No. 11 of 2015 CHAPTER-5 PROJECT IMPLEMENTATION Sub-para 7.1.1 of the guidelines stipulates that all the essential ingredients of a good project are to be properly considered and included, i.e. feasibility studies, competencies of the...

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08 May 2015

Compliance

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

This Report contains significant audit findings which arose from the performance and compliance audit of the Ministry of Communications and Information Technology. It contains six chapters. Chapter I gives a brief introduction of the Ministry of...

Sector:

Information and Communication

Chapter 5 - Public Sector Undertakings under the Ministry

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Report No. 20 of 2015 CHAPTER-V PUBLIC SECTOR UNDERTAKINGS UNDER THE MINISTRY 5.1 Non/short billing of Rental Charges for Leased Circuits/STM Systems Despite assurance by BSNL to set right deficiencies pointed out in billing of leased circuits,...

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