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

This Report on the audit of expenditure incurred by the Government of NCT of Delhi for the financial year ended March 2011 has been prepared for submission to the Lieutenant Governor under Article 151(2) of the Constitution of India. The report...

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), was conducted by examining records of 160 selected DDOs including 143 schools ...

Chapter 2 - Performance Audit

_{(PDF 9.61 MB)}

Chapter 2 Department of Food Supplies and Consumer Affairs 2.1 Performance audit of the Department of Food Supplies and Consumer Affairs Executive Summary A performance audit of the department of Food Supplies and Consumer Affairs (the department)...

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12 December 2014

Performance

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

Indian Railways provide medical and health services to 64 lakh railway beneficiaries through 129 hospitals and 588 Health Units spreading over 17 Zonal Railways (ZRs) and five production units. Director General /Railway Health Service is the head of ...

Sector:

Transport & Infrastructure

Chapter 4 - Material Management

_{(PDF 0.12 MB)}

Hospital Management in Indian Railways Chapter 4 - Material Management Audit objective 3 To see whether there was a mechanism in place for ensuring economy and efficiency in procurement of medicines, its storage, procurement of medical equipments...

Chapter 5 - Hospital Administration

_{(PDF 0.2 MB)}

Hospital Management in Indian Railways Chapter 5 Hospital Administration Audit Objective 4 To see whether the hospital administration including maintenance of data on patient care, treatment facilities and waste management was efficient. Sound...

Chapter 1 - Introduction

_{(PDF 0.07 MB)}

Hospital Management in Indian Railways Chapter 1 ---? Introduction Indian Railways (IR) provide medical and health services to about 64 lakh railway beneficiaries which include serving, retired employees and their dependent family members through...

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18 July 2014

Performance

Report No. 3 of 2014 - Performance Audit on Public Private Partnership Projects in Indian Railways Union Government,Railways

Indian Railways (IR) is a prime mover in the transport sector of the nation. It is one of the largest railway systems in the world under a single management and is the single largest mover of freight in the country. Despite improvement in growth...

Sector:

Transport & Infrastructure

Annexures

_{(PDF 0.73 MB)}

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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

We conducted a performance audit in 40 selected Commissionerates, including examination of records relating to 239 assessees manufacturing automobiles or parts thereof, to seek assurance that the indirect tax administration is adequately placed to...

Sector:

Taxes and Duties

Chapter 2 - Adequacy of existing Systems and Procedures

_{(PDF 0.27 MB)}

Report No. 33 of 2014 (Performance Audit) Chapter 2 : Adequacy of existing systems and procedures 2.1 Trends in revenue collection An effective tax administration would include systems in place to analyse trends in revenue collection including...

Chapter 1 - Introduction

_{(PDF 0.14 MB)}

Report No. 33 of 2014 (Performance Audit) Chapter 1: Introduction 1.1 Automotive Industry in India The automotive industry is globally one of the largest industrial sectors and a key sector of any economy. Owing to its deep forward and backward...

Abbreviations

_{(PDF 0.11 MB)}

Report No. 33 of 2014 (Performance Audit) Abbreviations ACES Automation of Central Excise and Service Tax ACMA Automotive Component Manufacturers Association CAGR Compound Annual Growth Rate CAS Cost Accounting Standard CBEC Central Board of Excise...

Chapter 4 - Cenvat Credit

_{(PDF 0.21 MB)}

Report No. 33 of 2014 (Performance Audit) Chapter 4 : Cenvat Credit A manufacturer/service provider utilises capital goods such as plant and machinery, inputs such as raw material and input services such as security services, management, maintenance ...

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23 December 2014

Performance

Report No. 36 of 2014 - performance Audit on Implementation of Public Private Partnership Projects in National Highways Authority of India, Ministry of Road Transport & Highways

Ministry of Road Transport and Highways (MoRTH) had set a target for widening and up gradation of National Highways (NH) at 20 km per day. It was, however, noticed that NHAI's achievement during 2009-10 to 2012-13 ranged between 3.06 km and 17.81 km ...

Sector:

Transport & Infrastructure

Chapter 7 - Monitoring of Projects

_{(PDF 0.09 MB)}

Report No. 36 of 2014 Chapter - 7 Monitoring of Projects 7.1 Primary responsibility for timely and efficient execution of NHAI projects under PPP mode ensuring requisite quality of work rests with the Concessionaires, independent engineers (IE),...

Annexures

_{(PDF 0.4 MB)}

ANNEXURES Report No. 36 of 2014 Annexure -1 (Para 5.1, 5.2.2, 5.2.3, 5.3) Delays at various stages of approval in fulfilling conditions precedent SI. Name of project Date of Date of Delay Scheduled Actual Delay from Actual Delay in Actual date Delay ...

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28 November 2014

Performance

Report No. 29 of 2014 - Performance Audit on Administration of Prosecution and Penalties in Central Excise and Service Tax of Union Government, Department of Revenue - Indirect Taxes, Central Excise and Service Tax

Prosecution is the commencement of a criminal proceeding, where the Government exhibits before a Court of Law the formal charges against a person accused of an offense and seeks to impose on such person a suitable punishment and penalty. Thus, in...

Sector:

Taxes and Duties

Chapter 1 - Introduction

_{(PDF 0.22 MB)}

Report No. 29 of 2014 (Performance Audit) Chapter 1: Introduction 1.1 Introduction Central Excise and Service Tax laws provide stiff punishments of imprisonment and fines for specific violations. Such an imposition is possible only by a Court of...

Chapter 2 - Administration of Prosecution and Penalty

_{(PDF 0.35 MB)}

Report No. 29 of 2014 (Performance Audit) Chapter 2 : Administration of Prosecution and Penalties The Board in its Circular dated 9 August 1990 issued instructions to its field formations with reference to the launching of prosecution cases and the...

Abbreviations

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Report No. 29 of 2014 (Performance Audit) Abbreviations AC Assistant Commissioner/Assistant Collector ACSR Aluminium Conductor Steel Reinforced ADG Additional Director General CBEC Central Board of Excise and Customs CC Chief Commissioner CEGAT...

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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

A Special Economic Zone is a geographical region within a Nation-State in which a distinct legal frame work provides for more liberal economic policies and governance arrangements than prevail in the country at large. The geographical areas thus...

Sector:

Taxes and Duties

Chapter 1 - Introduction

_{(PDF 0.18 MB)}

Performance of Special Economic Zones (SEZs) Report No. 21 of 2014 (Performance Audit) Performance of Special Economic Zones Chapter I: Introduction 1.1 Background A Special Economic Zone is a geographical region within a Nation-State in which a...

Preface

_{(PDF 0.06 MB)}

PREFACE This Report for the year ended March 2013 has been prepared for submission to the President under Article 151 of the Constitution of India. This Report of Comptroller and Auditor General of India contains the results of performance audit of ...

Executive Summary

_{(PDF 0.13 MB)}

Report No. 21 of 2014 (Performance Audit) EXECUTIVE SUMMARY Background A Special Economic Zone is a geographical region within a Nation-State in which a distinct legal frame work provides for more liberal economic policies and governance...

Chapter 6 - Monitoring, evaluation and Control

_{(PDF 0.3 MB)}

Report No. 21 of 2014 (Performance Audit) Chapter V: Tax administration SEZs in India had availed tax concessions to the tune of? 83,104.76 crore (IT- ? 55,158; Indirect taxes-? 27,946.76 crore) between 2006-07 and 2012-13. Our review of the tax...

Glossary

_{(PDF 0.1 MB)}

Glossary Report No. 21 of 2014 (Performance Audit) Glossary APR Annual Performance Report AY Assessment Year BCD Basic Customs Duty BIFR Board of Industrial and Financial Reconstruction BLUT Bond-cum-Legal Undertaking BOA Board of Approval BRC Bank...

Chapter 4 - Land allotment and utilisation

_{(PDF 0.23 MB)}

Report No. 21 of 2014 (Performance Audit) Chapter IV: Land allotment and utilisation Land appeared to be the most crucial and attractive component of the scheme. Out of 45635.63 ha of land notified in the country for SEZ purposes, operations...

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04 August 2014

Performance

Report No. 18 of 2014 - performance Audit on Planning and Implementation of Transmission Projects by Power Grid Corporation of India Limited and Grid Management by Power System Operation Corporation Limited of Union Government, Ministry of Power

Inter state and intra state power transmission systems are inter connected and together constitute the grid. In 1984, a working group constituted by Government of India (GOI) for development of 'National Grid' recommended formation of a separate...

Sector:

Power & Energy

Chapter 7 - Grid Management

_{(PDF 0.35 MB)}

CHAPTER - 7 Grid Management Electricity is produced at lower voltages (10000 volts to 25000 volts i.e. 10 kV to 25 kV) at generating stations and is stepped up to higher voltages62 (220,000 volts to 765,000 volts i.e 220 kV to 765 kV) for...

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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...

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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 2 - Systemic Issues

_{(PDF 0.34 MB)}

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...

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....

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...

Chapter 4 - Other issues of operational malfuction

_{(PDF 0.26 MB)}

Report No. 11 of 2014 (Performance Audit) Chapter IV: Other issues of operational malfunction Few other issues such as improper allocation/utilisation of hardware, inadequate disaster management system, non uploading of manually filed import and...

Executive Summary

_{(PDF 0.24 MB)}

Report No. 11 of 2014 (Performance Audit) Executive Summary 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...

Recommendations

_{(PDF 0.24 MB)}

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...

Glossary

_{(PDF 0.24 MB)}

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...

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