Audit Reports

Besides, the Government has constituted the office of the Director General of Service Tax (DGST) as a subordinate office in 1997 to coordinate Service Tax related work.4 The overall sanctioned staff strength of the CBEC is 68,793 as on 31 March 2014. The organisational structure of CBEC is......

tax CERA Central Excise Receipt Audit CESTAT Customs, Excise and Service Tax Appellate Tribunal CVD Countervailing Duty CX Central Excise DG Director General DGCEI Director General of Central Excise (Intelligence) DGST Director General of Service Tax DGICCE Director General of Inspection Customs &......

management and personnel and is designed to address risks and to provide reasonable assurance that in pursuit of the entity's mission, the following general objectives are being achieved: executing orderly, ethical, economical, efficient and effective operations; fulfilling accountability......

46 Report No. 4 of 2015 (Indirect Taxes - Service Tax) Further, 'input services' also exclude general insurance, authorised service station services, supply of tangible goods, insofar as they relate to a motor vehicle except when used for the provision of taxable services for which the......

We verified the records of Local Bodies available with the Office of the Accountant General (General and Social Sector Audit), Rajkot and found that 13 local Self-Government institutions such as Municipality and Nagar Palika had received income on taxable services relating to immoveable......

Report of the Comptroller and Auditor General of India for the year ended March 2014 Union Government Department of Revenue (Indirect Taxes - Service Tax) Report No. 4 of 2015 Laid on......

The audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of India. (i)......

48 Source: Directorate General of Income Tax (Logistics), Research & Statistics Wing, New Delhi. 49 Source: Tax collection figures - Pr. Chief Controller of Accounts, CBDT, New Delhi. 50 The figures of other receipts are shown including surcharge and cess. 61 Report No. 3 of 2015 (Direct Taxes)......

Report No. 3 of 2015 (Direct Taxesj Highlights The Comptroller and Auditor General of India conducts the audit of Receipts from Direct Taxes of the Union Government under section 16 of the Comptroller and Auditor General of......

and Impact 2.1 Authority of the C&AG for audit of receipts Article 149 of the Constitution of India provides that the Comptroller and Auditor General of India shall exercise such powers and perform such duties in relation to the accounts of the Union and of the states and of any other......

Report of the Comptroller and Auditor General of India for the year ended March 2014 Union Government Department of Revenue - Direct Taxes Report No. 3 of 2015 Laid on the table of Lok......

The audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of India. I......

KUMAR) Dated: 2 March 2015 Principal Director (Direct Taxes) Countersigned New Delhi (SHASHI KANTSHARMA) Dated: 2 March 2015 Comptroller and Auditor General of India 59......

10 13,615.19 19,396.00 15,782.82 11,749.07 and Item No. 13) (100.77) (-13.71) 5,348.94 6,249.20 7,839.87 8,008.67 Dividend Payable to General Revenues-Current (-5.43) (49.72) year Deferred Dividend of 0.00 0.00 0.00 0.00 previous year Total Dividend Payable in 5,348.94 6,249.20 7,839.87......

Monthly reconciliation of debits /credits and balances of these accounts with General Books of the Railway should be regularly made. Registers should be reviewed frequently by an Accounts Officer and the early clearance of all items is insisted upon by shifting transactions into their......

From 1 April 1950, a separate Railway Budget is being presented to the Parliament prior to presentation of the General Budget every year. Though the Railway Budget is presented to Parliament separately, the figures relating to the receipts and expenditure of IR are also shown in the General......

(General) Charged 21100000 14000000 35100000 35100000 0 Voted 8988900000 0 8988900000 8529834993 -459065007 3 Revenue - Working Expenses - General Superintendence and Services Charged 0 5031000 5031000 8878888 3847888 Voted 59204311000 0 59204311000 56436640194 -2767670806 4 Revenue -......

Dividend Under the 'Separation Convention' Indian Railways (IR) is required to pay dividend to the general revenues on the capital advanced by the Government of India (Gol) at a rate determined periodically by Railway Convention Committee (RCC). Extra Budgetary Resources of IR other than......

Report of the Comptroller and Auditor General of India for the year ended March 2014 Laid in Lok Sabha/Rajya Sabha on Union Government (Railways) Railways Finances Report No.15 of 2015......

of joint find inspection report (3) Absence of proper agreement (4) Dispute on sale release order value (5) Taking the shelter of Solicitor General of India (6) Expenditure incurred for whartwall for use of Loco by BCCL which would be adjusted from Loco Hire Charges. (Total Zone) South......

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

Report of the Comptroller and Auditor General of India for the year ended March 2014 Union Government (Commercial) No. 2 of 2015 General Purpose Financial Reports of Central Public......

CPSEs of the Corporate Governance provisions As on 31 March 2014, there were 544 CPSEs under the audit jurisdiction of the Comptroller and Auditor General of India. These included 377 government companies, 161 deemed government companies and six statutory corporations. Majority of these CPSEs,......

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 2014, there were 544 Central Government Public Sector Enterprises (CPSEs) under the audit jurisdiction of the Comptroller and Auditor General of India. These included 377 government companies, 161 deemed government companies and six statutory corporations. This Report deals with......

Companies 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 than fifty one per......

2 of 2015 APPENDIX-X (Continued) Sr. No. Name of the CPSEs Eastern Coalfields Limited 20 21 Energy Efficiency Services Limited 22 General Insurance Corporation of India 23 Goldmohur Design and Apparel Parks Limited 24 Hindustan Antibiotics Limited 25 Hindustan Cables Limited 26 Hindustan......

CHAPTER 4 Convergence of Indian Accounting Standards with IFRS 4.1 Convergence process 4.1.1 As per the road-map announced by Ministry of Corporate Affairs (MCA) in March 2010, the Indian Accounting Standards (Ind AS) converged with International...

CHAPTER 5 Compliance with DPE Guideline 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...

7 of2009-10 (Performance Audit) 4.3 In addition to the general time frame of 4 to 6 months, CBDT also issued circulars directing field formations to settle, on-the-spot, refund claims of senior citizens (65 years and above). If the same is not feasible due to administrative constraints, claims......

New Delhi (REBECCA MATHAI) Dated Principal Director (Direct Taxes) Countersigned New Delhi (VINOD RAI) Dated Comptroller and Auditor General of India 59 As emphasized in paragraph 7.4 of Board's Instruction no. 9 of 2006 35......

36 33 53 54 55 Grand Grants-in-aid Grants for Grants-in- Major Loans and Others Nomenclature of object head Creation of Subsidies Investments Total General Capital Assets aid Salaries Works Advances 001 Department of Agriculture and Cooperation Expenditure 15051.38 49.15 0 0 15.50 0 30.24......

It was mentioned in the Reports of the Comptroller and Auditor General on the Accounts of the Union Government for the year ended 2007-08, 2008-09, 2009- 10 and 2010-11 that the recommendations of the Twelfth Finance Commission to include the additional statements/information in the......

the largest share of non-tax revenue (57 per cent) comes from user charges levied by various departments, which offer economic services to the general public. Interest receipts constituted 15 per cent of non-tax revenue, while dividends and profits accounted for around 18 per cent. There......

The Controller General of Accounts (CGA) prepares the Appropriation Accounts in respect of 99 grants and appropriations of Civil Ministries. The Ministries of Defence, Railways and the Department of Posts prepare the Appropriation Accounts of their respective grants. The Comptroller and......

These are object head ‘31-Grants-in-aid General’; ‘35-Grants for Creation of Capital Assets’; and ‘36- Grants-in-aid Salaries’. The object head ‘35-Grants for creation of Capital Assets’ was opened from the financial year 2009-10 and the nomenclature of existing object head......

These are object head ‘31-Grants-in-aid General’; ‘35-Grants for Creation of Capital Assets’; and ‘36- Grants-in-aid Salaries’. The object head ‘35-Grants for creation of Capital Assets’ was opened from the financial year 2009-10 and the nomenclature of existing object head......

Expenditure Heav\ medium 4°/ 5.5 Surrender of savings Scrutiny of head-wise Appropriation Accounts revealed that contrary to the provision of General Financial Rules 56 (2), the Ministry surrendered its savings on the last day of the financial years 2009-10 to 2011-12 as detailed below:......

Union Government Finances and Accounts: 2011-12 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......

W«lAa Report of the Comptroller and Auditor General of India for the year 2011-12 Union Government Accounts of the Union Government No. 1 of 2013 (Financial Audit) /-\ Contents V._ Chapter......

2.14 lakh in the opening balances of the accounts of the 3 DHSs. Maharashtra In General Hospital Nasik, there was a difference of Rs. 9.96 lakh between the cash book and actual cash balance as on 31-3-2008. Expenditure of Rs. 1.01 lakh incurred on Immunisation, Family Planning etc. was also......

The accredited bank, viz. Bank of Baroda was not found adequate for this task. 5.3.1 Subsequently, in June 2005, the Controller General of Accounts, Ministry of Finance instructed the Ministry to install a system which would enable quick electronic funds transfer, i.e. within 24-48 hours of......

In Barharwa PHC of Sahebganj district, labour room was used as medical store and deliveries were carried out in the General Ward. Uttar In Banda and Etawah districts, the premises of Sub Centres at Pradesh Baragaon and Akbarpur respectively were used as a cattle shed for villagers. In......

(H. PRADEEP RAO) New Delhi Director General of Audit Dated: Central Expenditure COUNTERSIGNED New Delhi (VINOD RAI) Dated: Comptroller and Auditor General of India 115......

District Collector DDM District Data Manager DDT Dichloro Dimethyl Trichloro Ethane DFM District Finance Manager DG Diesel Generator DGHS Directorate General Health Services DH District Hospital DHAP District Health Action Plan DHM District Health Mission DHS District Health Society DPM District......

PREFACE This Report of the Comptroller and Auditor General of India for the year ended March 2008 containing the results of the Performance Audit of the implementation of the “National Rural Health......

The general performance of the health centres was not reviewed by the Samities, as the Samities did not send the reports and suggestions to higher levels for improvement of facilities and services available at health centres. The accountability structure under the RKS framework was further......

supplies by the Ministry, as the health centres received condoms for distribution with a shelf-life of one month to three months, while the Ministry generally procures condoms with a shelf life of three years. Similarly, in West Bengal also there was a loss of Rs. 47.54 lakh due to expiry of......

Audit of Revenue Receipts - Indirect Taxes of the Union Government is conducted under the Section 16 of the Comptroller and Auditor General of India (Duties, Powers and Conditions of Service) Act, 1971. The observations included in this report have been selected from the findings of test......

up with the rate of growth of imports Our major findings and related recommendations are summarised in the following paragraphs: The Director General of Valuations (DGOV) was maintaining a database of the imports/exports of gems and jewellery which was found to be largely incomplete and......

The Director General of Foreign Trade under the Ministry of Commerce implements various Export promotion schemes. The Gems and Jewellery Export Promotion Council (GJEPC) is the apex body of the industry set-up in 1966. It is primarily involved in promoting the Indian gems and jewellery products......

To highlight the issues, certain illustrative cases have been included. 2.2 Database of imported and exported goods The Directorate General of Valuation (DGOV), Mumbai was established in the year 1997 to assist the Board in policy maters concerning valuation. To carry out this task, the......

38.45 lakh which are mentioned in the schedule. As per general discussed below. rule 4 for interpretation of the first schedule, (i) M/s Goldquest goods which cannot be classified based on International Pvt. Ltd. essential character, specific description etc., imported 22 consignments are to......

New Delhi (SUBIR MALLICK) Dated : Principal Director (Indirect Taxes) Countersigned New Delhi (VINOD RAI) Dated : Comptroller and Auditor General of India 27......

PREFACE This Report of the Comptroller and Auditor General of India containing the results of the performance audit of the functioning of the Land and Development Office (L&DO), has been prepared for......

5.2 Inspection 5.2.1 General As per the L&DO manual, annual inspections of all leases are to be carried out by the L&DO. Inspections are also to be carried out on receipt of applications for mutation/sub-division/change 17 Report No. 6 of2009-10 of purpose etc. and whenever NDMC/MCD notice for......

The projects for which the Salt Pan Land was proposed to be utilized included construction of General Pool Residential Accommodation for Central Government Employees, land for expansion of Mumbai airport etc. However, this land had not yet been transferred by DIPP to L&DO, and the Cabinet......

The 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. Our findings are based on mainly test audit conducted during the period January 2009......

13 of 2005 9 Central Action Plan 2008-09. In the 25th Annual Conference of Chief Commissioners & Directors General of Income Tax held in August 2009, it was suggested that the target should be raised to 75 per month per CIT. 10 Disposal per month is not higher than 22 appeals per month. 637/22=......

New Delhi (REBECCA MATHAI) Dated Principal Director (Direct Taxes) Countersigned New Delhi (VINOD RAI) Dated Comptroller and Auditor General of India 67 By not claiming depreciation on turbine, not capitalising pre-operative interest expenditure on boiler and claiming incorrect amount of......

DGIT (L&R): Directorate General of Income Tax (Legal & Research). OECD: Organisation for Economic Co-operation and Development. 36......