Audit Reports

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

Annexures

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value A29 662 0.08 3 Incorrect Exemption A01, 25, 56,86 and B14 8,123 78.15 4 Incorrect debit from credit scrips A35 1,969 2.09 5 Incorrect levy of education cess on clean A49 475 15.30 energy cess 6 Non levy of CVD A60 7,872 0.16 7 Loss of revenue due to delay in A48 2 11.17 implementation of...

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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 4 - Cases of operational malfuction

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to which the clean energy cess applies) from education cess and higher education cess. As a result, aggregate rate of cess would be 50 per tonne. This amount had to be paid in cash, as suitable amendment in the CENVAT Credit Rules 2004 had been made to exclude payment of clean energy cess...

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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

Chapter 1 - Rajiv Gandhi Grameen Vidyutikaran Yojana (RGGVY) - An Overview

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REPOL acknowledged that the requirements of agriculture and other important activities including small and medium industries, health care, education and information technology must be catered to. REPOL seeks to improve the quality of life in rural areas by supplying electricity for...

Executive Summary

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Accelerate rural development, generate employment and eliminate poverty through irrigation, small scale industries, cold chains, healthcare, education and Information Technology(IT), Bridge the urban-rural gap and provide reliable and quality power supply to rural areas. The scheme was...

Chapter 7 - Appraising outcomes

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generate employment and eliminate poverty through irrigation, small scale industries, village and khadi industries, cold chains, healthcare, education and IT. MOP did not conduct any specific study of requirement of agriculture/other activities. Thus, there was no mechanism available with...

Chapter 8 - Conclusion and Recommendations

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agriculture and other activities including irrigation pump sets, small and medium industries, khadi and village industries, cold chains, healthcare, education and IT etc., It was felt that this would facilitate overall rural development, employment generation and poverty alleviation. However, in...

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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 1 - Introduction

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(CX & ST) - 66 (CX & LTU) - 31 Divisions - 24 Divisions - 326 Divisions-127 Ranges - 248 Ranges -1798 Ranges - 646 1 CBEC's Taxation of Services -An Education Guide. 2 JS(TRU)'s letter dated 19 April 2006 ( F. No. B1 / 4 / 2006-TRU) to CBEC Members and Commissioners 1 Report No. 9 of 2013...

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19 December 2014

Performance

Report No. 37 of 2014 - Performance Audit of Indira Awaas Yojana of Union Government, Ministry of Rural Development

Indira Awaas Yojana (IAY), a flagship scheme of the Ministry of Rural Development has been providing assistance to BPL families who are either houseless or having inadequate housing facilities, for constructing a safe and durable shelter. This...

Sector:

General Sector Ministries and Constitutional Bodies

Chapter 6 - Convergence with other Schemes

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Arunachal Pradesh, Bihar, Goa, Jharkhand, Karnataka, Manipur, Nagaland, Uttar Pradesh and Uttarakhand, due to lack of Information, Education and Communication (IEC) activities and co-ordination between districts and implementing agencies of other schemes, the IAY beneficiaries could not avail...

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19 December 2014

Performance

Report No. 32 of 2014 - Performance Audit on Appreciation of Chartered Accountant Reporting in Assessment Proceedings of Union Government, Department of Revenue - Direct Taxes

The Income Tax Act, 1961 (Act) contains several provisions which mandate the assessees to furnish audit reports and certificates issued by the 'Accountant' in the prescribed Form for meeting the specific objectives. Tax audit under Section 44AB...

Sector:

Taxes and Duties

Systemic issues and Controls

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In contravention of the provisions of section 115JAA of the Act, MAT credit of 4.27 crore, which included surcharge and education cess of 46.40 lakh, was irregularly allowed by the AO as claimed by the assessee. Therefore, ITD may consider modifying Form 3CD or 29B certificate to give...

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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

Manipur, Sikkim, Arunachal Pradesh and Mizoram) covering shops, hotels, restaurants, cinemas, motor transport undertakings, newspaper establishments, educational and medical institutions employing 20 or more persons. Twenty one states have reduced the threshold of coverage to 10 persons. Broadly,...

Sector:

Social Welfare

Chapter 1 - Introduction

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Spending less on providing core services (medical benefits and cash benefits) for which ESIC was created and using accumulated surplus for medical education (construction of medical colleges) is an issue of concern. Performance Audit of Employees’ State Insurance Corporation 11 Report No. 30...

Chapter 2 - Financial Management and Governance

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Spending less on providing core services (medical benefits and cash benefits) for which ESIC was created and using accumulated surplus for medical education (construction of medical colleges) is an issue of concern. Performance Audit of Employees’ State Insurance Corporation 11 Report No. 30...

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23 August 2013

Performance

Report No. 18 of 2013 - Performance Audit of Preservation and Conservation of Monuments and Antiquities of Union Government, Ministry of Culture

According to United Nations Educational, Scientific and Cultural Organisation (UNESCO), culture and development cannot be separated, either in terms of economic growth or as a means of access to a satisfactory intellectual, moral and spiritual existence. Development involves the...

Sector:

Art, Culture and Sports

Chapter 6 - Management of Antiquities

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of society and of its development, open to the public, which acquired, conserved, researched, communicated and exhibited, for purposes of study, education and enjoyment, the tangible and intangible evidence of people and their environment. The Sarnath Museum, established in 1904, was the...

Chapter 7 - Financial Management

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764.59 lakh was incurred in excess of the allotted budget on security, galleries, education etc. However reasons for excess expenditure were not recorded. Victoria Against the revised expenditure of ^ 873 lakh, the Memorial Hall expenditure incurred was ^ 1155 lakh without assigning any...

Chapter 10 - Awareness, Interpretation and Amenities

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10.4 Involvement of Local Community Heritage interpretation and education programmes among the people of the host community should encourage the involvement of local site interpreters. The programmes should promote a knowledge and respect for their heritage, encouraging the local people to take a...

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03 September 2013

Performance

Report No. 16 of 2013 - Performance Audit on Autonomous Bodies of Union Government, Civil

Indian Council for Cultural Relations was established with the primary objective of establishing, reviving and strengthening cultural relations and mutual understanding between India and other countries. To achieve this objective, the authorities of ...

Sector:

General Sector Ministries and Constitutional Bodies

Chapter III: Functioning of Babasaheb Bhimrao Ambedkar University, Lucknow (Ministry of Human Resource Development)

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The University may take steps to fill up vacant posts to ensure quality of education and research activities as per its objectives. The Univers/Yy may take appropriate measures to ensure availability of proper infrastructure, i.e. buildings for its schools or departments as well as other...

Chapter II: Functioning of University of Allahabad (Ministry of Human Resource Development)

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??? The University may take steps to fill up vacant posts of teaching staff so as to improve the quality of education. The 1CC&CE may assess reasons for declining enrollment in B.A. and take necessary action. The University may appropriately organise the activities of IQAC and apply for...

Chapter I: Working of Indian Council of Cultural Relation (Ministry of External Affairs)

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Payment in scholarship schemes consists of three components- a) tuition fees as charged by educational institution, b) living allowance, and c) fixed contingent allowance. During the period 2006-07 to 2011-12, the Council utilised 8073 scholarship slots out of 12604 available, as detailed in...

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13 December 2013

Performance

Report No. 20 of 2013 - Performance Audit of Exemptions to Charitable Trusts and Institutions of Union Government, Direct Taxes

Income Tax Act, 1961 (Act) provides various tax exemptions to charitable trusts & institutions (Trusts) to fulfill their objectives. Income Tax Department (ITD) has the responsibility to oversee that the provisions of Act are duly complied by...

Sector:

Taxes and Duties

Chapter 3 - Assessment

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3.3 We observed that 22 education institutions in Delhi, Mumbai, Pune, Chennai, Coimbatore, Kolkata and Odisha had huge excess of income over expenditure of ^ 819.40 crore during AY 07 and AY 11 and accumulated these surpluses ranging from 35.7 to 84.8 per cent of their total income....

Chapter 5 - Inconsistencies in the Income Tax Act,1961

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c. In ITO 11(1) Pune, an assessee, Matrix Education Foundation, received donation of? 24 lakh during AY 09 solely from one of its contractor which had been awarded the contract for building construction. Despite the fact being mentioned in Review Report of Additional Commissioner, ITD did not...

Chapter 1 - Introduction

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in charitable or religious activities in order to encourage and fulfill social objectives relating to areas such as charity, religion, medical and education etc. Income Tax Department (ITD) is responsible to enforce tax exemption provisions. ITD also ensures that incomes of genuine and eligible...

Chapter 2 - Registrations and Exemptions

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b. In Kerala, CIT Trivandrum, ITD completed assessments of Kerala State Higher Education Council for the AY 09 and AY 10 in summary manner in October 2010 allowing exemption of 61.18 lakh and 4.42 crore respectively u/s 11. ITD granted registration under Section 12A to assessee from AY 11...

Chapter 4 - Accumulations and Foreign Contributions

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a. In Chennai, Exemption Circle II, the Diocese of Chengalput Educational Society had closing balance 59.03 lakh as at the end of FY 06, which was deposited in 8% Bond along with the local contributions of? 34.09 crore. 24 'Pratham - Mumbai Education Initiative (AY 10) and World Renewal...

Chapter 6 - Utilization of Resources

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on "Assessments of Private Schools, Colleges and Coaching Centres", the Ministry of Finance, Government of India ensured that data base in respect of educational institutions would be prepared and updated periodically. 6.3 Some of the Private Schools, Colleges and Coaching Centre are running as...

Annexures

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and Registration of Charitable Trusts and Institutions Section of ACT Description Section 2(15) Charitable purpose includes Relief to the poor, education, medical relief and preservation of monuments or places or objects of artistic or historic interest, preservation of environment including...

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