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Audit Reports

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Page 2 of 5, showing 10 records out of 50 total

24 September 2018
Compliance Performance
Assam
Report No.5 of 2018 - Social, General and Economic (Non-PSUs) Sectors Government of Assam

Water Harvesting System District Fire and Emergency Station WTP MWTP MWMTP WTP MWTP MWMTP Total Shortage of holding capacity of water with tenders FTP available Static Tank available Rain Water harvesting available Water Tender Pump Available with stations Holding capacity of water in each type...

Sector:
General Sector Ministries and Constitutional Bodies
Appendix
(PDF 0.95 MB)

Water Harvesting System District Fire and Emergency Station WTP MWTP MWMTP WTP MWTP MWMTP Total Shortage of holding capacity of water with tenders FTP available Static Tank available Rain Water harvesting available Water Tender Pump Available with stations Holding capacity of water in each type...

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19 December 2017
Compliance
Report No.41 of 2017 - Compliance Audit of Department of Revenue – Customs Union Government

of Commerce (DoC) under Ministry of Commerce and Industry, through Director General of Foreign Trade (DGFT) formulates, implements and monitors the FTP which provides the basic framework of policy and strategy to be followed for promoting exports and trade. The FTP is periodically reviewed to...

Sector:
Taxes and Duties
Chapter 2 Irregularities in Duty exemption/Remission Schemes
(PDF 0.23 MB)

SCHEMES Directorate General of Foreign Trade (DGFT), under Ministry of Commerce and Industry is responsible for formulating and implementing the FTP with the main objective of promoting India’s exports. The DGFT issues scrips/authorisation to exporters under various export promotion schemes...

Chapter 1 Customs revenue
(PDF 0.32 MB)

of Commerce (DoC) under Ministry of Commerce and Industry, through Director General of Foreign Trade (DGFT) formulates, implements and monitors the FTP which provides the basic framework of policy and strategy to be followed for promoting exports and trade. The FTP is periodically reviewed to...

Executive summary
(PDF 0.18 MB)

v Report No.41 of 2017 – Union Government (Indirect Taxes – Customs) EXECUTIVE SUMMARY During the financial year 2016-17 the Customs receipts grew by seven percent over the previous financial year and stood at ` 2,25,370 crore. The ratio of...

Glossary of terms and abbreviations
(PDF 0.14 MB)

Goods EPCG Export and Import EXIM Financial year FY Fiscal Responsibility and Budget Management Act FRBM Free on Board FOB Foreign Trade Policy FTP Gross Domestic product GDP 56 Report No.41 of 2017 – Union Government (Indirect Taxes – Customs) Expanded form Abbreviation Goods and...

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10 March 2017
Compliance
Union Report 1 of 2017 - Revenue Customs

Zone EPZ Export and Import EXIM Financial year FY Fiscal Responsibility and Budget Management Act FRBM Free on Board FOB Foreign Trade Policy FTP Gross Domestic product GDP x Report No.1 of 2017 – Union Government (Indirect Taxes – Customs) x Expanded form Abbreviation Hand Book of...

Sector:
Taxes and Duties |
Finance
Chapter 4 Duty Exemption Remission Schemes Union Government Report 1 of 2017 Revenue Customs
(PDF 0.27 MB)

confirmed (January 2016) by ICD, Tughlakabad and it was also stated that the matter pertaining to misuse of licences issued under Chapter 3 of the FTP for the period 2009 onwards was already under investigation by Special Investigation and Intelligence Branch(SIIB) of ICD, Tughlakabad. Audit...

Chapter 1 Department Of Revenue Customs Revenue Union Government Report 1 of 2017 Revenue Customs
(PDF 0.31 MB)

1 Report No.1 of 2017 – Union Government (Indirect Taxes – Customs) 1 CHAPTER I DEPARTMENT OF REVENUE -CUSTOMS REVENUE 1.1 Resources of the Union Government Government of India’s resources includ e all revenues received by the Union...

Abbreviation Union Government Report 1 of 2017 Revenue Customs
(PDF 0.15 MB)

Zone EPZ Export and Import EXIM Financial year FY Fiscal Responsibility and Budget Management Act FRBM Free on Board FOB Foreign Trade Policy FTP Gross Domestic product GDP x Report No.1 of 2017 – Union Government (Indirect Taxes – Customs) x Expanded form Abbreviation Hand Book of...

Download Full Report (PDF 2.37 MB)
26 July 2016
Compliance Financial
Report No 19 of 2016 - Union Defence Services Army, Ordnance Factories and Defence PSUs

This Report of the Comptroller and Auditor General of India contains the results of audit of the financial transactions and performance reviews of projects/schemes of Ministry of Defence pertaining to Army, Ordnance Factories, Department of Defence, ...

Sector:
Defence and National Security
Chapter VIII : Defence Public Sector Undertakings
(PDF 0.39 MB)

Report No. 19 of 2016 (Defence Services) 95 8.1 Delay in supply by Defence Public Sector Undertakings (DPSUs) Defence PSUs failed in their objective of supplying critical weapons and equipment meant for modernisation and capability enhancement of...

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29 April 2016
Performance
Report 6 of 2016 - Union Revenue Performance Audit Indirect Taxes Customs

EoU  : Export Oriented units  FEMA  : Foreign Exchange Management Act  FOB    : Free on Board  FTP  : Foreign Trade Policy  FTDR Act : Foreign Trade (Development & Regulation) Act. ...

Sector:
Taxes and Duties
Chapter 2 Systemic issues
(PDF 0.44 MB)

Department may revisit the provisions of the export incentive schemes under  FTP and introduce proper checks and balances to avoid doubtful import and  export under  the schemes. ...

Chapter 3 Compliance issues
(PDF 0.34 MB)

Tariff and the Notification.  (E) Non levy of duty on re‐import of rejected jewellery  FTP allowed exporters of Gems and Jewellery to re‐import rejected jewellery.   Audit scrutiny of BEs related to Gems and ...

Index and Overview
(PDF 0.23 MB)

EoU  : Export Oriented units  FEMA  : Foreign Exchange Management Act  FOB    : Free on Board  FTP  : Foreign Trade Policy  FTDR Act : Foreign Trade (Development & Regulation) Act. ...

Chapter 1 Introduction
(PDF 0.22 MB)

Whether the provisions of relevant Acts and enabling rules and regulations are adequate and in line with the stated objectives of DoC (Chapter 4 of FTP), and DoR, CBEC (Chapter 71 of CTH); and imports/exports are in accordance with of the provisions of Acts, Rules, Notifications, Circulars and...

Chapter 4 Co oordination internal control and monitoring
(PDF 0.32 MB)

Report No. 6 of 2016 (Performance Audit)  75    Chapter 4: Co‐ordination, internal control and monitoring  This chapter focuses on the appropriateness adequacy of the internal audit ...

Appendices
(PDF 0.71 MB)

Report No. 6 of 2016 (Performance Audit)  91    Appendix 1   (Refer Paragraph No. 2.1)  Trend of Imports and Exports under CTH 71     ( Value in ` crore)      Year  Imports of  Exports of ...

Download Full Report (PDF 4.21 MB)
11 March 2016
Compliance
Report No. 5 of 2016 - Compliance Audit on Customs Department of Revenue Union Government

Financial  year   FY  Fiscal  Responsibility  and  Budget  Management  Act   FRBM  Free  on  Board   FOB  Foreign  Trade  Policy   FTP  Report No.5   of  2016  ‐ Union  Government  (Indirect  Taxes  ‐ Customs )   ix  Gross  Domestic  product   GDP  Hand...

Sector:
Taxes and Duties
Preface
(PDF 1.04 MB)

Zone EPZ Export and Import EXIM Financial year FY Fiscal Responsibility and Budget Management Act FRBM Free on Board FOB Foreign Trade Policy FTP viii Report No.5 of 2016 - Union Government (Indirect Taxes - Customs) Gross Domestic product GDP Hand Book of Procedures HBP High speed diesel...

Chapter 5 of Report No. 5 of 2016 Compliance Audit Customs Department Revenue Union Government
(PDF 0.23 MB)

Incorrect discharge of advance authorization 5.3 As per paragraph 4.1.3 of the FTP- 2009-14, an Advance Authorization (AA) is issued to allow duty free import of inputs for (i) Physical Exports (including exports to SEZ), (ii) Intermediate supplies,(iii) Supply of goods to the categories...

Chapter 4 of Report No. 5 of 2016 Compliance Audit Customs Department Revenue Union Government
(PDF 0.27 MB)

8.3 (c) of Foreign Trade Policy (FTP), 2004-09, the supply of goods by main/sub-contractors, qualifying as deemed export in terms of paragraph 8.2 of FTP, are eligible for benefits of refund of terminal excise duty (TED) subject to terms and conditions as prescribed in Handbook of Procedure (HBP),...

Chapter 3 of Report No. 5 of 2016 Compliance Audit Customs Department Revenue Union Government
(PDF 0.3 MB)

on re-exports of warehoused goods As per paragraph 3.17.2 (ii) of Foreign Trade Policy 2009-14, exports of imported goods covered under Para 2.35 of FTP are ineligible for Duty Credit Scrip entitlement for VKGUY, FMS, FPS (including MLFPS) and Status Holders Incentive Scrip. M/s Sunrise Stainless...

Chapter 1 of Report No. 5 of 2016 Compliance Audit Customs Department of Revenue Union Government
(PDF 0.35 MB)

Audit of the application revealed that there were still cases relating to incorrect or insufficient mapping of FTP provisions, lack of validations of entered data, permissions for too many manual interventions and alterations of data, incorrect updating of important rate directories, poor...

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18 December 2015
Compliance
Report No. 44 of 2015 - Compliance Audit on Army Ordnance Factories and Defence Public Sector Undertakings Union Government Defence Services

(November 2014) that                                                               13 FTP is a procedure to ensure expeditious procurement of urgent operational requirements foreseen as imminent or for a situation in which a crisis...

Sector:
Defence and National Security
Chapter 2 - Ministry of Defence
(PDF 0.12 MB)

In respect of delivery of another set of 25 parachutes for validation trials, OPF Kanpur stated (November 2014) that 13 FTP is a procedure to ensure expeditious procurement of urgent operational requirements foreseen as imminent or for a situation in which a crisis emerges without prior...

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31 July 2015
Compliance
Report No. 21 of 2015 - Compliance Audit on Union Government, Commercial Volume 2

•Though there was change in the procedures in FTP as stated by the company, the stipulated time allowed for clearing the goods from port remained three working days. Therefore, it was the responsibility of the management to get the goods cleared within three working days. Thus, delays...

Sector:
Industry and Commerce
Chapter 1 - Ministry of Heavy Industries and Public Enterprises
(PDF 0.09 MB)

Though there was change in the procedures in FTP as stated by the company, the stipulated time allowed for clearing the goods from port remained three working days. Therefore, it was the responsibility of the management to get the goods cleared within three working days. Thus, delays...

Download Full Report (PDF 0.66 MB)
Financial
Assam
Report of 2008 - Financial Audit on Urban Local Bodies and Panchayati Raj Institutions, Government of Assam

This Report deals with the results of audit of accounts of Local Bodies,is presented in two parts. Part-A includes three chapters containing observations on the Accounts and Finances of Panchayati Raj Institutions, one Performance Review and...

Chapter 3 - Audit of Transactions
(PDF 3.05 MB)

Chapter - III AUDIT OF TRANSACTIONS Panchayat and Rural Development Department PANCHAYATI RAJ INSTITUTIONS 3.1 Revenue Receipts 3.1.1_Loss of revenue of f 1.07 Crore due to settlement of market with the _bidders with less value_ Sub Rule (1) of the ...

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30 May 2012
Financial
Uttar Pradesh
Report of 2011 - Financial Audit on Revenue of Government of Uttar Pradesh

This Report contains 35 paragraphs including two reviews relating to non/short levy of tax, penalty, interest etc. involving RS 100.50 crore. The total receipts of the Government of Uttar Pradesh for the year 2010-11 were RS 1,11,183.76 crore...

Sector:
Taxes and Duties
Chapter 2 - Commercial Tax / Value Added Tax
(PDF 13.8 MB)

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