Audit Reports

Report of the Comptroller and Auditor General of India for the year ended March 2012 Union Government Scientific and Environmental Ministries/Departments Report No. 22 of 2013......

Report No. 22 of 2013 Preface This Report of the Comptroller and Auditor General of India has been prepared for submission to the President under Article 151 of the Constitution for being laid before the Parliament. The......

facility to any private party, each institute should enter into an agreement with the private party after obtaining approval of the Director General, CSIR. The user charges should be worked out and maximum percentage of the same obtained as advance on or before signing the agreement. (a)......

on development of a Linac tube DOS 19.2 Avoidable payment of electricity duty and cess 4 of 2012-13 Stand Report of the Comptroller and Auditor General of India DOS alone on hybrid satellite digital multimedia broadcasting service agreement with Devas 13 of 2012-13 10.1 Avoidable expenditure......

Report No. 22 of 2013 Overview introduction This report of the Comptroller and Auditor General of India (C&AG) relates to matters arising from compliance audit of the transactions of nine Scientific and Environmental......

Radio regulations are prepared by ITU member states and contain general rules for the assignment and use of frequencies by the member states. The regulations have the status of an international treaty and are binding on the ITU member states. 54 Report No. 22 of 2013 In the course of audit,......

The General Manager is the Chief Executive Officer of the FBP and is responsible for operations and maintenance. He is assisted by four Superintending Engineers who in turn are assisted by Executive, Assistant and Junior Engineers and 90 Report No. 22 of 2013 other support staff. Total......

of Audit, Dated: 20 August 2013 Scientific Departments Countersigned New Delhi (SHASHI KANT SHARMA) Dated: 21 August 2013 Comptroller and Auditor General of India 105......

Despite a decision in General Managers’ Conference in December 2007 that deliberated the recommendations of the Task Force (2000), no external agency /consultants were hired to assess the revenue potential through advertising /publicity media. Report No. 11 of 2013 (Railways) I Chapter 1......

the department is headed by Principal Chief Engineer (PCE) who is assisted by various chief engineers for tracks, bridges, planning, track machines, general matters etc. In addition, each Zonal Railway has a construction unit headed by a Chief Administrative Officer who is responsible for major......

3.2 Audit objectives and scope of study An earlier performance audit on “Signalling and Telecommunication” forming part of Comptroller Auditor General of India’s Report No.PA 26 of 2008-09 Union Government (Railways) highlighted progress made in implementation of various targets laid down......

Report of the Comptroller and Auditor General of India for the year ended March 2012 Laid in Lok Sabha/Rajya Sabha on Union Government (Railways) No.llof 2013 TABLE OF CONTENTS Paragraph......

noticed as a result of test check of accounts and records of Central Government Companies and Corporations conducted by the Comptroller and Auditor General of India under Section 619(3) (b) of the Companies Act, 1956 or the statutes governing the Corporations. 2. The Report contains eleven theme......

MoD had frozen business with RAD after it was named by the CBI in a case of allegation of kickbacks received from RAD by a former Director General Ordnance Factories (DGOF) in May 20092. Therefore, the Joint Secretary’s communication of September 2010 allowing BEL to take action......

Report No. 13 of 2013 CHAPTER IX: MINISTRY OF FINANCE s_/ General Insurance Corporation of India 9.1 Avoidable loss on account of imprudent acceptance of reinsurance treaties1 Imprudent acceptance of......

of high speed rail link to Hyderabad International Airport, establishment of convention centre and conducting Aviation Expos, facilities for general aviation aircraft, other services and usage for aeronautical purposes. It was observed that only a ‘Civil Aviation Training Centre’ was......

by the Company in the year 2010, tenders were to be processed by a Tender Processing Committee (TPC) comprising officers not below the level of General Manager from the Divisions of Finance, Operation and Technical and Off shore Services. The details of the vessels which were put up for......

Report of the Comptroller and Auditor General of India Union Government (Commercial) No. 13 of 2013 (Compliance Audit Observations) Report of the Comptroller and Auditor General of India......

Act (including Companies deemed to be Government Companies as per the provisions of the Companies Act) are audited by the Comptroller and Auditor General of India (CAG) under the provisions of Section 619 of the Companies Act, 1956. The accounts certified by the Statutory Auditors (Chartered......

(USHA SANKAR) New Delhi Deputy Comptroller and Auditor General Dated: 10 May, 2013 and Chairperson, Audit Board Countersigned New Delhi (VINOD RAI) Dated: 10 May, 2013 Comptroller and Auditor General of India 184......

Standard input and output (SION) norms for free import of inputs which are physically incorporated in the export product also empowers the Director General of Foreign Trade (DGFT) to exclude any product (s) from the purview of Advance Authorization by means of Public Notice. DGFT's Public notice......

5.2 Note 1 (g) to Section XVI of the Customs Tariff excludes "parts of general use" as defined under note 2 (a) to Section XV. Accordingly, articles of Customs tariff heading (CTH) 7307, 7312, 7315, 7317 or 7318 and similar articles of base metal are not covered under the section. 'Flanges'......

Directorate General of Foreign Trade (DGFT), Directorate General of Anti-Dumping &Allied Duties (DGAD) and Office of Development Commissioner of Special Economic Zones (SEZs). 52 Report No.14 of 2013 - Union Government (Indirect Taxes - Customs) Appendix-2 (Paragraph Reference 1.5) Tariff......

of custom Commissionerate Countervailing duty CVD Directorate of Data Management DDM Department of Revenue DoR Department of Commerce DoC Director General of Foreign Trade DGFT Development Commissioner DC Director General of Anti Dumping DGAD Directorate General of Valuation DGOV Domestic......

Report of the Comptroller and Auditor General of India for the year ended March 2012 Union Government Department of Revenue -Customs (Compliance Audit) No.14 of 2013 Report No.14 of 2013......

Audit of Revenue Receipts - Indirect Taxes of the Union Government is conducted under section 16 of the Comptroller and Auditor General of India (Duties, Powers and Conditions of Service) Act, 1971. This Report presents the results of audit of receipts of customs duties. The......

{Paragraphs 3.1 to 3.31} Chapter IV: Incorrect application of General exemption notifications Duty of ^2.85 crore was short levied due to incorrect application of exemption notifications. {Paragraphs 4.1 to 4.10} Chapter V: Mis-classification of goods Duty of 2.04 crore was short......

3.18 Ministry stated (December 2012) that Rule 21 is based on Article 10.3 of 'Agreement on Implementation of Article VI of the General Agreement on Tariff & Trade 1994'. Ministry further added that 'nil' Anti dumping duty (ADD) was levied vide notification no.82/2009, while final ADD at the rate......

Report No. 14 of 2013 - Union Government (Indirect Taxes - Customs) CHAPTER IV INCORRECT APPLICATION OF GENERAL EXEMPTION NOTIFICATIONS 4.1 The Government under section 25 (1) of the Customs Act, 1962 is empowered to exempt either absolutely or subject......

It addresses risks and provides reasonable assurance that in pursuit of the entity's mission, the entity is achieving the following general objectives: a) executing orderly, ethical, economical, efficient and effective operations; b) fulfilling accountability obligations; c) complying with......

Tribunal CENVAT Central Value Added Tax CESTAT Customs, Excise and Service Tax Appellate Tribunal CETA Central Excise Tariff Act DGCEI Director General of Central Excise Intelligence DGST Director General of Service Tax DoR Department of Revenue EA 2000 Excise Audit 2000 EASIEST Electronic......

Report of the Comptroller and Auditor General of India for the year ended March 2012 Union Government (Indirect Taxes - Central Excise and Service Tax) (Compliance Audit) No. 17 of 2013......

Audit of Revenue Receipts - Indirect Taxes of the Union Government is conducted under section 16 of the Comptroller and Auditor General of India's (Duties, Powers and Conditions of Service) Act, 1971. The Report presents the results of audit of receipts of Central Excise duties and......

Exemptions under section 5A(1) of the Central Excise Act amounted to 1,95,590 crore ( 1,79,453 crore in general exemptions and 16,137 crore in area based exemptions) i.e. 135 per cent of the revenues from Central Excise. (Paragraph 1.40) Cases involving Central Excise duty of ?......

Report No. 17 of 2013 (Indirect Taxes-Central Excise and Service Tax) Appendix I Organisational Chart of Department of Revenue 59 Report No. 17 of 2013 (Indirect Taxes-Central Excise and Service Tax) Appendix II Organisational Chart of Central...

and Impact 2.1 Authority of the C&AG for audit of receipts 2.1.1 Section 16 of the C&AG's DPC Act, 1971 authorises the Comptroller and Auditor General to audit all receipts (both revenue and capital) of the Government of India and of Governments of each State and of each Union Territory......

The mistake resulted in non-levy of wealth tax of? 4.53 lakh. New Delhi (SWARUP NANDKEOLYAR) Dated: 5 August 2013 Director General (Direct Taxes & CRA Co-ordn.) Countersigned New Delhi (SHASHI KANTSHARMA) Dated: 5 August 2013 Comptroller and Auditor General of India 34 CBDT's instructions......

The mistake resulted in non-levy of wealth tax of? 4.53 lakh. New Delhi (SWARUP NANDKEOLYAR) Dated: 5 August 2013 Director General (Direct Taxes & CRA Co-ordn.) Countersigned New Delhi (SHASHI KANTSHARMA) Dated: 5 August 2013 Comptroller and Auditor General of India 34 CBDT's instructions......

Audit of Revenue Receipts - Direct Taxes of the Union Government is conducted under section 16 of the Comptroller and Auditor General of India (Duties, Powers and Conditions of Service) Act, 1971. The Report presents the results of audit of receipts under direct taxes comprising Corporation Tax,......

1.6.2 CBDT stated (April 2013) that the matter is being followed up as per directions of PAC with the Ld. Attorney General to give a clarification so that appropriate policy decision is taken expeditiously. 1.7 Tax expenditure 1.7.1 The main objective of any tax system is to raise revenues......

land Despite instances of unsatisfactory management of Defence estates being repeatedly highlighted in the Reports of the Comptroller and Auditor General of India, there was no significant improvement. Cases relating to misuse of Defence land by the Local Military Authorities, unauthorised......

Against the indents of Director General, Ordnance Services (DGOS) for August and November 2005, Integrated Headquarters of Ministry of Defence (Army) [IHQ of MoD (Army)] concluded a contract with M/s Heritage Creations, Delhi (firm), in December 2006, for supply of 1,29,873 Mask at a......

Ordnance Factory Board (OFB) functions under the administrative control of the Department of Defence Production and is headed by Director General, Ordnance Factories. Thirty-nine factories are responsible for production and supply of ordnance stores to the armed forces. 1.3 Integrated Financial......

However, Tender Purchase Committee (TPC) considered the rates as high and negotiated the price to ^16.38 crore. Director General (DG) DRDO accorded financial sanction for ^16.38 crore in December 2010 and ANURAG placed supply order (SO) on ITI at a cost of ^16.38 crore. Initially, the......

Report of the Comptroller and Auditor General of India for the year ended March 2012 Union Government (Defence Services) Army and Ordnance Factories Report No.30 of the year 2013......

(Paragraph 5.3) x CA No. 30 of 2013 (Defence Services) General Performance of Ordnance Factory Organisation The Ordnance Factory Organisation comprising 41 Ordnance Factories (including two ordnance factories under project stage) with manpower of 96,547 is engaged in production of arms,......

Quarter Master General, Integrated Headquarter of Ministry of Defence (Army), in February 2009, sanctioned the above work at an estimated cost of ?7.08 crore. CE in July 2009, concluded the contract for ^5.68 crore and the execution of work commenced in August 2009. In June 2010, when the......

No. 18 of 2005 Standalone Performance Audit of the (Performance Audit) Report** Directorate General of Quality Assurance 35. Report No. 4 of 2007 Unauthorised use of Defence 3.3** assets and public fund for running educational institutes 36. 3.5* Recoveries/savings at the instance of Audit 37.......

Report of the Comptroller and Auditor General of India for the year ended March 2012 Union Government (Civil) Autonomous Bodies No. 23 of 2013 Report of the Comptroller and Auditor......

/L New Delhi (ROY MATHRANI) Dated : 23 August 2013 Director General of Audit, Central Expenditure Countersigned New Delhi (SHASHI KANT SHARMA) Dated : 26 August 2013 Comptroller and Auditor General of India 48......

The results of test audit of the financial transactions of the central autonomous bodies under the various provisions of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971 are set out in this Report. This Report includes 11 paragraphs. The audited......

OVERVIEW Report No. 23 of 2013 OVERVIEW General Annual accounts of autonomous bodies In 2011-12, there were 354 central autonomous bodies whose accounts were to be certified under Section......

As per General Financial Rule 209 (6) (iv) (a) also, all grantee institutions or organisations which receive more than fifty per cent of their recurring expenditure in the form of grants-in-aid, should ordinarily formulate terms and conditions of service of their employees which are, by and......

1 Architecture Department -245; Planning Department -90; Centre for Analysis and Systems -30 and GIS-20. 3 Directorate General of Supplies and Disposals - A Central Purchase & Quality Assurance Organisation of Government of India, Department of Supply, Ministry of Commerce. 36 Report No, 23 of......

APPENDICES Report No. 23 of 2013 -> APPENDIX -1 (Referred to in paragraph 1.1.1) Grants/loans released from 2007-08 to 2011-12 to Central autonomous bodies audited under Sections 19(2) and 20(1) of CAG’s (DPC) Act, 1971 (7 in lakh) SI. 2011-12...

ANNEXES Report No. 23 of 2013 Annex -1 {Referred to in paragraph 1.4.1 (a)} List of autonomous bodies where internal audit was not conducted during the year 2011-12 SI. No. Name of the Autonomous Body l. National Bal Bhawan, New Delhi 2. School of...

1.2.1 Use of forests and circumstances that may require diversion of forest The forests are generally used for the lifestyle, well being of the forest dwellers, villagers and other people/ species wholly or partly dependent on forests. These are also used for nature reserve, national park,......

This report of the Comptroller and Auditor General of India high lights the necessity for operationalizing CAMPA which can execute the mandate of ensuring compensatory afforestation effectively and efficiently within the broader constitutional and legal framework. 6.3 Authorisation of......

The exceptions to the general conditions laid down in para 3.2 (i) of the Guidelines issued under the FC Act, 1980, are listed below: As per para 3.2(vi) of the Guidelines issued under the FC Act, 1980, certain categories of project are exempted from providing equivalent non forest land.......

to investment of funds In the first meeting of Ad-hoc CAMPA held on 15 May 2006, it was decided that the Chairman Ad-hoc CAMPA would approve the general guidelines for investment to be made out of the funds to be deposited in Ad-hoc CAMPA. The Chairman and Member Secretary (Chief Executive......

in nature and the accounts format/ systems that should have been adopted by Ad-hoc CAMPA have not till date been specified by the CAG/ Controller General of Accounts (CGA). The reply of MoEF is not acceptable. Though Ad-hoc CAMPA was purely transient it was created in compliance of orders of......

Compensatory As seen from State APOs, these generally include nursery raising, afforestation advance soil work and plantation. Net Present Value To be used for naturally assisted regeneration, forest management and protection, infrastructure development, wildlife protection and management,......

The Court observed that the fund would not be part of general revenues of the Union, of the States or part of the Consolidated Fund of India. Ministry of Environment and Forests (MoEF) notified the Compensatory Afforestation Management Funds Management and Planning Authority (CAMPA) in April 2004......

Report No. : 21 of 2013 PREFACE This Report of the Comptroller and Auditor General of India has been prepared for submission to the President under Article 151 of the Constitution for being laid before the Parliament. The......

Company's Act, 1956 and statutory corporations set up under the statutes of the Parliament, where the audit is entrusted to Comptroller and Auditor General of India (CAG). A government company is defined in section 617 of the --- Companies Act, 1956 as a company in which not less Government......

To conclude, CPSEs generally have plans in place for utilization of surplus cash. 7.4. Investment Policy DPE vide its guidelines dated 27 June 1994+ and 14 December 1994 suggested that: Investment policies should be clear-cut and transparent; Investments should be made only in......

Report of the Comptroller and Auditor General of India for the year ended March 2012 Union Government (Commercial) No. 2 of 2013 General Purpose Financial Reports of Central Public......

PREFACE The accounts of Government Companies (including Companies deemed to be Government Companies) are audited by the Comptroller and Auditor General of India (CAG) under the provisions of Section 619 of the Companies Act, 1956. The Statutory Auditors (Chartered Accountants) appointed by......

As on 31 March 2012, there were 481 Central Government Public Sector Enterprises (CPSEs) under the audit jurisdiction of the Comptroller and Auditor General of India. These included 338 government companies, 137 deemed government companies and 06 statutory corporations. Majority of these CPSEs,......

Based on the recommendation of the COPU, the Department of Public Enterprises (DPE) issued general guidelines in November 1994. These guidelines essentially left it to the Board of Directors of the PSEs to devise socially responsible business practices in accordance with their Articles of......

As on 31 March 2012, there were 481 Central Government Public Sector Enterprises (CPSEs) under the audit jurisdiction of the Comptroller and Auditor General of India. These included 338 government companies, 137 deemed government companies and six statutory corporations. This Report deals with......

CHAPTER 4 Convergence of Indian Accounting Standards with IFRS 4.1 Introduction 4.1.1 Recognition for convergence in India The Ministry of Corporate Affairs (MCA) reported on 13 May 2008 that the initiative for harmonization of the Indian...

CHAPTER 5 Compliance with DPE Guidelines 5.1 Introduction The Bureau of Public Enterprises (BPE) was set up in 1965 to provide policy and overall guidance to the Central Public Sector Enterprises (CPSEs) and act as a centralized coordinating unit...

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