Audit Reports

08 May 2015

Financial

Report No. 15 of 2015 - Financial Audit on Railways Finances Union Government,Railways

charges such as foreign travel expenses and Rent, Rates and Taxes etc., non-execution/slow progress of certain survey works, non-finalisation of tender of some works, materialisation of less contractual payment, less expenditure towards training cost and conducting less number of examinations.........

Sector:

Transport & Infrastructure

Chapter 2 - Appropriation Accounts

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charges such as foreign travel expenses and Rent, Rates and Taxes etc., non-execution/slow progress of certain survey works, non-finalisation of tender of some works, materialisation of less contractual payment, less expenditure towards training cost and conducting less number of examinations.........

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05 May 2015

Compliance

Report No. 2 of 2015 - Compliance Audit on General Purpose Financial Reports of Central Public Sector Enterprises of Union Government, Commercial

x Internal Audit needed to be strengthened. Scope of Internal Audit should be widened to include high value tenders, Joint Venture transactions and reporting on old outstanding and confirmations etc. 27. Neelachal Ispat Nigam Limited The Company does not have any investment policy. 28. ONGC.........

Sector:

Finance

Executive Summary

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Executive Summary I. Financial performance of Central Public Sector Enterprises As on 31 March 2014, there were 544 Central Government Public Sector Enterprises (CPSEs) under the audit jurisdiction of the Comptroller and Auditor General of India....

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07 May 2010

Performance

Report No. 7 of 2009 - Performance Audit of Income Tax Refunds

The pr ocess can be made more transparent by displaying the status of the cl aim on the departmental website. We recommend that the departmental staff are sensit ized to perceive themselves as service providers working towards cus tomer satisfaction. This may be integrated into the training.........

Sector:

Taxes and Duties

Chapter 5 - Accuracy of Advice

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ReportNo. 7of2009-10 (Performance Audit) CHAPTER 5 Accuracy of advice Refunds have been adjusted without proper determination of outstanding demands of the assessees. Inaccuracy in refund determination has led to undercharge of tax of Rs. 135.8...

Glossary

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The taxpayers can enquire about the status of their challans through TIN (Tax Information Network), established by NSDL (National Securities Depository Ltd.). iii "Permanent Account Number" (PAN): PAN is a ten-digit alphanumeric number issued in form of laminated card, by the ITD. It is also a.........

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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

Chapter 4 - Appropriation Accounts : Comments on Accounts

_{(PDF 10.5 MB)}

SABLA aims at empowering adolescent girls (AGs) of 11-18 years with focus on out-of-school girls by improvement in their nutritional and health status and upgrading various skills like home skills, life skills and vocational skills. The scheme also aims at equipping the girls on family.........

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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

JHS awarded the project to the agency on selection basis without inviting tender and paid Rs. 3.15 crore from April 2005 to December 2005 as advance. However, the internet connections were either not provided or were out of order since installation of HIMS and data/information for compilation.........

Sector:

Education, Health & Family Welfare

Annexures

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Eight construction works were awarded by RKS without inviting tenders 50.31 and without execution of agreement. (estimates) All test checked RKS (109) - Assets created out of RKS funds and user charges were neither booked in Government account and nor was any separate Asset Register maintained..........

Chapter 9 - Achievements in Healthcare

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Bihar In audited districts, proper records were not maintained by the health units to show the status of pregnant women actually receiving IFA administration. In Kishanganj district both the prophylaxis and therapeutic tablets were shown as administered to expectant mothers but each.........

Chapter 2 - Planning and Monitoring

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JHS awarded the project to the agency on selection basis without inviting tender and paid Rs. 3.15 crore from April 2005 to December 2005 as advance. However, the internet connections were either not provided or were out of order since installation of HIMS and data/information for compilation.........

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06 August 2010

Performance

Report No. 15 of 2009 - Performance Audit Natural or cultured pearls,precious stones,precious metal,coins Union Government, Department of Indirect Taxes-Customs

Moreover, the traders’ data is being captured in other commissionerates and there is no justification for giving special status to the traders at DPCC a nd keeping their information out of the ICES. Recommendation No. 2  We recommend that the department mu st implement the ICES in DPCC to.........

Sector:

Taxes and Duties

Chapter 4 - Implementation of the export promotion schemes

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Report No. 15 of2009-10 (Indirect Taxes - Customs) CHAPTER IV IMPLEMENTATION OF THE EXPORT PR MOTION SCHEMES Since the Government is foregoing substantial amounts of duty under the export promotion schemes, it has to ensure that various conditions...

Chapter 1 - Introduction

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Report No. 15 of2009-10 (Indirect Taxes - Customs) CHAPTER I INTRODUCTION 1.1 Gems and Jewellery: the eternal fascination Mankind has been captivated by gems and jewellery from time immemorial. India has given the world the Kohinoor and the Hope...

Chapter 2 - Findings on rules, regulations, and systems

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Moreover, the traders’ data is being captured in other commissionerates and there is no justification for giving special status to the traders at DPCC and keeping their information out of the ICES. Recommendation No. 2 We recommend that the department must implement the ICES in DPCC to.........

Chapter 3 - Obligations of exporters for availing benefits of promotional measures

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25 lakh (Rs. 50 lakh w.e.f. 1 April 2008) and total investment in show any records to plant and machinery does not exceed the confirm the SSI status of the exporters. The investment limit for SSI. quantum of duty saved in these cases ranged from Rs. 2.63 lakh to Rs. 1.43 crore. We used the.........

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18 December 2009

Performance

Report No. 6 of 2009 - Performace Audit of Land and Development Office of Union Government, Ministry of Urban Development

The Land and Development Office (L&DO), which is an attached office of the Ministry of Urban Development (Ministry), is responsible for the administration of the properties of the Government of India (Gol) in Delhi. The L&DO reportedly...

Sector:

General Sector Ministries and Constitutional Bodies

Chapter 4 - Receipts of L&DO

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Report No. 6 of2009-10 CHAPTER 4. RECEIPTS OF L&DO 4.1 Trends in Receipts The receipts of the L&DO comprise of ground rent for lease properties, lease conversion charges, damage/misuse charges and other miscellaneous receipts. The position of...

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13 August 2010

Performance

Report No. 20 of 2009-10 - Performance Audit of The Appeal Process-Union Government-Direct Taxes

Since 2003-04, there is no consistency on the status of the port trusts. The issue of quantifying the written down value (WDV) of assets purchased and put to use prior to 2003-04 when port trusts were not taxable, led to most of the disputes, which were escalated by the Department. The Act.........

Sector:

Taxes and Duties

Issues leading to disputes

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Since 2003-04, there is no consistency on the status of the port trusts. The issue of quantifying the written down value (WDV) of assets purchased and put to use prior to 2003-04 when port trusts were not taxable, led to most of the disputes, which were escalated by the Department. The Act.........

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09 March 2010

Performance

Report No. 3 of 2009 - Performace Audit of Functioning of Major Port Trust in India of Union Government, Ministry of Shipping

46.58 crore during 2007-08. It was noticed that the tendered cost during 2007-08 was exorbitant due to the high estimated cost of Rs. 40 crore which was based on budgetary offers from various dredging firms. As this was not a new work, the port should have worked out the estimated cost,.........

Sector:

Transport & Infrastructure

Chapter 6 - Schemes undertaken

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delays in clearances from the Delay above Ministry of Environment and Forests (MoEF) and State 24 months Pollution Control Boards and delays in tendering and Fig 6.4 contract procedures. 82 Report No. 3 of2009-10 JNPT had planned 27 schemes (the highest among all ports) to be taken up by.........

Annexure

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Riverine jetty north of (Construc-tion work) HDC B 30 0 0 after obtaining June 2007 N Environmental existing Lock Gate Clearance and processing of tender March-2006 Riverine jetty north of (Construc-tion work) HDC B 45 0 45 after obtaining July 2007 N Environmental existing 3rd Oil Jetty.........

Chapter 1 - Introduction

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Report No. 3 of2009-10 INTRODUCTION 1.1 Ports and the Indian Economy Ports play a pivotal role in stimulating economic activity in their surroundings and hinterland through the promotion of seaborne trade. In India, they handle 95 per cent of the...

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21 June 2013

Performance

Andhra Pradesh

Report No. 5 of 2013 - Performace Audit on Mahatama Gandhi National Rural Employment Guarantee Act of Government of Andhra Pradesh

(MR entries) and Web Reports (Unskilled wages) 11.4.2 74 5 Statement showing the details of social audits carried out; number of objections and the status of recoveries 12.2.2 12.2.376 Glossary77 his Report has been prepared for submission to the Governor under Article 151 of the.........

Sector:

Agriculture and Rural Development

Chapter 8 - Execution of Works

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It was also stated that the material payments were now being made to the farmer/beneficiary account. There was complete absence of tendering processes for materials, with works being assigned directly to WEMs (who were essentially acting as contractors appointed on nomination basis)..........

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