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Page 204 of 207, showing 10 records out of 2,066 total

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

informed (October 2012) that various Export Promotion Licences issued by  DGFT were to be  audited by them but they have not conducted any such  audit. ........................

Sector:
Taxes and Duties

Aid Accounts and Audit, Department of Economic Affairs informed (October 2012) that various Export Promotion Licences issued by DGFT were to be audited by them but they have not conducted any such audit. DGFT in their policy circular dated January 2000 and October 2003 on licences and brand........................

Report No. 9 of 2014 (Performance Audit) Chapter III: Policy implementation issues 3.1 As per paragraph 1.1 of HBP vol 1, DGFT notifies the schedule of DEPB rates. Further, as per paragraph 2.4 of FTP, DGFT may specify procedure to be followed for...

Performance of the scheme was audited by C&AG in the year 2000 with the objective to verify whether the (a) benefits of duty credit allowed under the scheme were commensurate with the actual incidence of duties of customs suffered by exporters, (b) scheme was implemented as per the relevant........................

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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 6: Monitoring and evaluation 6.1. X Plan monitoring and evaluation The note to CCEA(February 2005), inter alia, specified that the scheme would be subject to concurrent evaluation and a view on modifications required for implementation...

Consequently, misappropriation of these amounts could not be ruled out. 4.4. Maintenance of separate interest-bearing accounts by PIAs In order to track and monitor funds released under RGGVY and also ensure their proper utilization, guidelines of REC required that PIAs open separate........................

Chapter 5: Formulation, execution, and management of projects 5.1. Scope of Projects under RGGVY The proposal for approval of a project by the Monitoring Committee (MC) involved the following steps relating to DPR, which was to be : (i) formulated...

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17 February 2014
Performance
Report No. 26 of 2013 - Performance Audit on Expansion and Utilization of Power Equipment Manufacturing Capacity in BHEL of Union Government, Ministry of Heavy Industries and Public Enterprises

At the end of March 2013, BHEL had supplied utility power generating sets equivalent to 1,15,500 MW which accounts for 57 per cent of the overall installed power generation capacity in India. Central Electricity Authority (CEA) in their latest report of May 2013 acknowledged technical........................

Sector:
Power & Energy

to be viewed against the fact that figures taken by the management were as per the Directors' Report included in the annual report and not as per the audited annual accounts of BHEL. On verification by Audit, it was observed that the figures indicated by the Management also included expenditure of........................

Claimed in 463.41 690.01 829.27 981.86 1198.82 4163.37 performance of MOU R& D expenditure as per Annual 295.79 421.09 369.88 421.73 444.24 1952.73 Audited Accounts56 As per guidelines of DPE, MOU evaluation of CPSE is to be done based on the audited accounts and CPSEs have to submit self........................

6.1 Utilisation of Manufacturing Capacity Table 18 below depicts the installed manufacturing capacity and actual production declared by BHEL in their audited annual accounts in respect of main power generation equipments viz., Turbines, Generators and Boilers. Table 18 Name of the 2007-08 2008-09........................

target of completion of schemes by BHEL per Monthly progress be executed planned all planned in its Annual reports submitted by units schemes schemes Accounts/Directors' to Corporate office of Report BHEL XI 17 15,000 MW December 2009 March 2011 3 out of 17 schemes were yet Pa- to be completed........................

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At the end of March 2013, BHEL had supplied utility power generating sets equivalent to 1,15,500 MW which accounts for 57 per cent of the overall installed power generation capacity in India. Technical superiority of equipment manufactured by BHEL as compared to some other competitors from........................

CHAPTER-3 Planning for expansion of Manufacturing Capacity 3.1 Planning by BHEL BHEL took up (2004-06) 18 schemes during X Plan, for expansion including modernisation of its manufacturing capacity from 6,000 MW to 10,000 MW per annum (Phase-I) for...

(PDF 4.1 MB)

At the end of March 2013, BHEL had supplied utility power generating sets equivalent to 1,15,500 MW which accounts for 57 per cent of the overall installed power generation capacity in India. Central Electricity Authority (CEA) in their latest report of May 2013 acknowledged technical........................

CHAPTER-9 Monitoring Mechanism 9.1 Monitoring Mechanism Significant aspects of monitoring mechanism adopted by BHEL to monitor implementation of its capacity expansion schemes, securing and delivery of orders are discussed below. 9.1.1 Monitoring of ...

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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

of external parameters given the fact that one of the local factors suggested (apart from the five prescribed parameters) is - units not audited in the last five years. We however, observed that in the absence of data relating to value of 12 Report No. 9 of 2013 (Performance Audit)........................

Report No. 9 of 2013 (Performance Audit) Chapter 3: Issues relating to fulfilment of tax liability 3.1 The Finance Act, 1994 requires that where a person or business from a country other than India provides a service specified in clause (105) of...

(PDF 0.97 MB)

Report No. 9 of 2013 (Performance Audit) Appendix 1 Purpose Description Code S0017 Purchase of intangible assets like patents, copyrights, trademarks etc. S0202 Payment for operating expenses of Indian shipping companies operating abroad. S0205...

(PDF 0.53 MB)

Report No. 9 of 2013 (Performance Audit) Executive Summary • 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...

(PDF 0.25 MB)

Report No. 9 of 2013 (Performance Audit) Abbreviations ACES Automation of Central Excise and ST AIR Annual Information Return BAS Business Auxiliary Services BPO Business Process Outsourcing BSS Business Support Services CBDT Central Board of...

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13 August 2013
Performance
Report No. 8 of 2013 - Performance Audit of Deemed Export Drawback Scheme and Reimbursement of Central Sales Tax Union Government, Department of Revenue -Indirect Taxes

 below:   Table 5:  Budget  allocation  under  Major  Head  3453   Cr `    Year  BE*  RE* Actual** Actualas per   Appropriation   Accounts  Savings/Excess as  per   department   FY08  EOU/SEZ   581.10 581.10 575.36 #  5.74  (S) DeitY   3.10 13.10 13.1013.10  Nil........................

Sector:
Taxes and Duties
(PDF 2.92 MB)

Cases of refund of DBK and TED made during 2007-08 to 2010-11 were audited in the field offices of DGFT and DoC (EOU & SEZ) located all over the country during March 2012 to June 2012. Audit methodology 1.11 The audit was managed as per the C&AG's Audit Quality Management Framework, 2009........................

There was no separate head of accounts for interest payment. 3.1 DoC and DGFT spend from one budget head on scheme related remissions. The tax expenditure on reimbursement of DBK and refund of TED is made under the 'Major Head-3453 - Foreign Trade and Export Promotion-194-........................

There was no separate head of accounts for interest on delayed payments. 2.1 The tax expenditure on STP/EHTPs is made under the Major Head '3453 - Foreign Trade and Export Promotion; 800 Other Expenditure; 18 Expenditure Incurred departmentally; 00.50 Other Charges' of DeitY, whereas, for........................

(PDF 2.47 MB)

Report No. 8 of 2013 (Performance Audit) Annexure A Total duty foregone on various export promotion schemes during FY08 to FY11 Sl. No. Name of the Scheme Duty forgone (Crore?) FY08 FY09 FY10 FY11 Total 1 Advance License 17928.00 17654.00 12389.00...

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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

Report No. 37 of 2014 Chapter 3 : Identification and Selection of Beneficiaries _* To address the gap between the housing shortage and the existing availability of houses, a proper assessment of the housing shortage and identification of the...

Report No. 37 of 2014 Chapter 8: Scheme for Homestead Sites As part of the IAY, a scheme for providing homestead sites to those rural BPL households who had neither agriculture land nor a house sites was launched in August 2009. 8.1 Implementation...

wise/village-wise Monitor progress of works and •Obtaining approval of the general body furnishing of reports/ returns on finalized IAY annual accounts and sending them to state government/Gol Monitoring of the IAY by the District » Level Monitoring Committee , Gram Panchayat Gram........................

Report No. 37 of 2014 Chapter 9: Joint Physical Inspection 9.1 Introduction To assess the implementation of the IAY, joint physical inspections were carried out by audit teams in the presence of staff of the departments concerned at the premises of...

These funds were further transferred to four nodal bank accounts for onward distribution to beneficiaries. As these nodal bank accounts were being maintained jointly for state housing scheme (INDIRAMMA) in addition to the IAY, the interest accrued on Gol share and state matching share of........................

(PDF 1.5 MB)

to overstatement of funds utilised 49 5.5 Mismatch in financial reporting 50 5.6 Non-accountal of interest on unspent balances 51 5.7 Operating bank accounts 52 5.8 Short release of state share 54 Performance Audit of Indira Awaas Yojana I Report No. 37 of 2014 Subject Pages 5.9 Delay in release........................

Report No. 37 of 2014 Chapter 4: Construction of Houses and Quality 4.1 Physical target and achievement The Working Group under the Planning Commission on Rural Housing assessed a housing shortage of 426.90 lakh in rural areas for BPL families for...

(PDF 4.53 MB)

This resulted in denial of assistance to 7.25 lakh targeted beneficiaries. (Para 5.3) Multiple bank accounts (from 2 to 20) were operated in selected districts, blocks and GPs in Bihar, Jammu & Kashmir, Manipur, Punjab, Rajasthan and Uttar Pradesh for keeping the IAY funds against the........................

Report No. 37 of 2014 Chapter-2: Audit Approach and Organisation of Audit Findings 2.1 Audit Approach 2.1.1 Audit Methodology The performance audit commenced with an entry conference with the Ministry on 30 April 2013, wherein the audit methodology, ...

(PDF 1.79 MB)

Report No. 37 of 2014 Chapter 10: Conclusion ^J IAY is a flagship scheme of the Government of India (Gol) primarily intended to provide houses to the shelterless BPL households living in the rural areas of the country. The IAY was implemented...

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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
(PDF 2.01 MB)

of certain minerals. 44AB 6G It is obligatory for a person to get his 3CA, 3CB accounts audited before the specified date and 3CD by an Accountant and furnish by that date the report of such audit in the prescribed Form (viz. Form 3CA, Form 3CB or Form 3CD, as the case may be) duly signed........................

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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

to capital construction reserve fund (CCRF) - 5000.00 --3000.00 Accumulated surplus 13481.4010854.75 14507.77 18639.6219157.09 (Source: Annual accounts of ESIC) Analysis of data of income and expenditure indicated following:- l Contribution was the main source of income to the ESIC and was........................

Sector:
Social Welfare
(PDF 0.21 MB)

Report No. 30 of 2014 Annex- I (Referred to in paragraph 1.2) Organisational chart Performance Audit of Employees’ State Insurance Corporation 61 Report No. 30 of 2014 Annex- II (Referred to in paragraph 1.7) Details of Units covered in...

Report No. 30 of 2014 \ Chapter - 4: Implementation of the ESIS One of the objectives of performance audit was to examine whether the ESIC extended adequate medical, sickness, maternity, disablement, dependents and other cash benefits to the insured ...

(PDF 0.11 MB)

to capital construction - 5000.00 - - 3000.00 reserve fund (CCRF) Accumulated surplus 13481.40 10854.75 14507.77 18639.62 19157.09 (Source: Annual accounts of ESIC) Analysis of data of income and expenditure indicated following:- Contribution was the main source of income to the ESIC and........................

to capital construction - 5000.00 - - 3000.00 reserve fund (CCRF) Accumulated surplus 13481.40 10854.75 14507.77 18639.62 19157.09 (Source: Annual accounts of ESIC) Analysis of data of income and expenditure indicated following:- Contribution was the main source of income to the ESIC and........................

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01 August 2014
Performance
Report No. 16 of 2014 - Performance Audit on Global Estate Management by Ministry of External Affairs

In the course of discharging its functions, the Ministry of External Affairs (MEA) is, inter alia, responsible for acquisition and maintenance of properties owned by the Government of India (Gol) in India and abroad. The MEA manages properties in...

Sector:
General Sector Ministries and Constitutional Bodies

(iii) Physical verification of global estates of MEA at Missions/Posts; Responses to audit queries and audit memos were obtained from the audited entities were considered while preparing the draft report. Exit conference was held on 3rd March 2014 with the Ministry to discuss the audit........................

( \ Executive Summary V_V Global Estate Management by the Ministry of External Affairs Introduction In the course of discharging its functions, the Ministry of External Affairs (MEA) is, inter alia, responsible for acquisition and maintenance of...

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28 November 2014
Performance
Report No. 20 of 2014 - Performance Audit on Allowance of Depreciation and Amortisation

(ITD) for monitoring the allowance of depreciation in general and under special circumstances viz., amalgamation, demerger, reconstruction etc. We audited assessments completed during the period FY 10 to FY 13 and all cases of scrutiny assessments, appeal and rectification cases etc, within the........................

Sector:
Taxes and Duties

In one case, AO pointed out that the books of accounts, bills and vouchers maintained by the assessees often ran into large volume of data which was not practically possible to check and retain all the available data and as such the books of accounts/vouchers were returned to the assessees after........................

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