Audit Reports

06 June 2012

Compliance Performance

Delhi

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

Chapter 4 includes results of the audit of the Directorate of Education. Chapter 5 includes findings arising from compliance audit of public sector undertakings. The cases mentioned in this Report are those which came to notice in the course of audit conducted during 2010-11 as well as...

Sector:

Transport & Infrastructure |

Power & Energy |

Industry and Commerce |

Social Welfare |

Education, Health & Family Welfare |

Social Infrastructure |

General Sector Ministries and Constitutional Bodies

Chapter 5 - Government Commercial and Trading Activities

_{(PDF 6.55 MB)}

Chapter 4 Department of Education Report of audit of Directorate of Education, Government of NCT of Delhi Executive Summary An audit of the Directorate of Education (DoE),...

Appendices

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Ended 31 IV 4.4 Public Works Department Avoidable financial burden March 2002 7. Ended 31 m 3.3 Education Department Irregular payment of Transport March 2004 Allowance m 3.6 Public Works Department 8. Ended 31 Wasteful expenditure due to poor March 2004 planning and defective execution 9. Ended...

Chapter 1 - Introduction

_{(PDF 1.9 MB)}

Chapter 4 contains observations arising out of audit of Directorate of Education. Chapter 5 contains observations arising out of transaction audit of Statutory Corporations and Public Sector Undertakings of Government of NCT of Delhi. 1.2 Profile of audited entity There are 66 departments in...

Index

_{(PDF 0.36 MB)}

of Contents Failure of Oversight/Govemance 3.3 60 Public Works Department 3.3.1 61 Infructuous expenditure of? 1.76 crore CHAPTER 4 Department of Education Report of audit of Directorate of Education, 4 63 Government of NCT of Delhi CHAPTER 5 Government Commercial and Trading Activities...

Preface

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Chapter 4 includes results of the audit of the Directorate of Education. Chapter 5 includes findings arising from compliance audit of public sector undertakings. The cases mentioned in this Report are those which came to notice in the course of audit conducted during 2010-11 as well as those...

Chapter 3 - Audit of Transaction

_{(PDF 1.41 MB)}

has an obligation to improve the quality of life of the people for which it works towards fulfillment of certain goals in the area of health, education, development and upgradation of infrastructure and public service. However, Audit noticed instances where the funds released by Government...

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12 December 2014

Performance

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

Director/Health & FW Dy. Director/Health Health Education Officer S.O Health & FW S.O Health Zonal Level Addl. CMD (T&A) Dy. CMD / H&FW (SG) Chief Medical Superintendents I/Cs of Divisions Medical Director Central Hospital Asst. Pharmacy Officer Asst. Health Education Officer Asst. Health...

Sector:

Transport & Infrastructure

Appendices

_{(PDF 1.97 MB)}

Health Officer Education Officer Officer Source: www. indianrailwavs. sov. in Report No. 28 of 2014 61 Hospital Management in Indian Railways Appendix - II (Ref Para 1.4) Statement showing the selection of sample size for test audit SI. Description Size Total Sample Per cent of No. size Sample...

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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

utilised Cenvat credit of ` 24.50 lakh paid on basic excise duty towards payment of Education Cess and Secondary and Higher Education Cess during the year 2012‐13. We pointed this out in March 2014. ...

Sector:

Taxes and Duties

Chapter 5 - Other topics of Interest

_{(PDF 0.2 MB)}

payment of Cess As per sub-rule 7(b) of rule 3 of the Cenvat Credit Rules 2004, Cenvat credit of basic excise duty cannot be utilised for payment of Education Cess. 5.3.1 During scrutiny of ER-1 returns of M/s H. D. Motor Company India, in Gurgaon Commissionerate, we observed that the assessee...

Chapter 1 - Introduction

_{(PDF 0.14 MB)}

From 9 July 2004, education cess at the rate of two per cent of the duty and from 1 March 2007 secondary and higher education cess at the rate of one per cent of the duty is also leviable. As per Section 136 of Finance Act, 2001 a surcharge by way of duty of excise of one per cent (called the...

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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

EconomicZoneorDeveloperofSEZforauthorizedoperation,areexempt fromthewholeofservicetax,educationcessandsecondaryandhigher educationcessleviablethereon.Itthereforefollowsthatsuchanexemption...

Sector:

Taxes and Duties

Chapter 6 - Monitoring, evaluation and Control

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Act, received by a Unit located in a Special Economic Zone or Developer of SEZ for authorized operation, are exempt from the whole of service tax, education cess and secondary and higher education cess leviable thereon. It therefore follows that such an exemption is not available if the...

Chapter 5 - Tax Administration

_{(PDF 0.26 MB)}

Developer paid duties amounting Gujarat to f 19.39 crore along with interest of 2.39 crore. Short payment of 84.06 lakh on VAT/CST and education cess of 5.01 lakh on indigenously procured cement was made. Further interest was paid on customs but not on VAT/CST. However, these issues were...

Appendices

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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 education cess on DTA 2.1.3 clearance 2.1.5 Incorrect reimbursement of Central Sales Tax 2.1.7 and 2.1.9 Non-achievement of net foreign exchange earning/non-fulfilment of...

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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

Annexures

_{(PDF 0.3 MB)}

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

_{(PDF 0.48 MB)}

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

_{(PDF 3.43 MB)}

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

_{(PDF 1.98 MB)}

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

_{(PDF 1.88 MB)}

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

_{(PDF 3.01 MB)}

(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

_{(PDF 8.16 MB)}

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

_{(PDF 10.84 MB)}

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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