Audit Reports

Glossary Report No. 21 of 2014 (Performance Audit) Glossary APR Annual Performance Report AY Assessment Year BCD Basic Customs Duty BIFR Board of Industrial and Financial Reconstruction BLUT Bond-cum-Legal Undertaking BOA Board of Approval BRC Bank...

PREFACE This Report for the year ended March 2013 has been prepared for submission to the President under Article 151 of the Constitution of India. This Report of Comptroller and Auditor General of India contains the results of performance audit of ...

Report of the Comptroller and Auditor General of India For the year 2012-13 Performance of Special Economic Zones (SEZs) Union Government Department of Revenue (Indirect Taxes - Customs) No. 21 of 2014 Laid on the table of Lok Sabha/Rajya Sabha...

Performance of Special Economic Zones (SEZs) Report No. 21 of 2014 (Performance Audit) Performance of Special Economic Zones Chapter I: Introduction 1.1 Background A Special Economic Zone is a geographical region within a Nation-State in which a...

Appendices Report No. 21 of 2014 (Performance Audit) Appendix 1 Audit Report No. Paragraph No. Topics CA 20 of 2009-10 15.1. 2, 15.1.3 Incorrect availing of exemption 15.1.5 Irregular DTASale No. 14 of 2009-10 (CA) 2.1.1, 2.1.2 and Short/Non-levy of ...

Preface Power Grid Corporation of India Limited (PGCIL). a Navratna Central Public Sector Enterprise, is mandated under the Electricity Act to ensure development of an efficient, coordinated and economical system of inter state transmission lines...

CHAPTER - 9 Conclusion and Recommendations 9.1 Conclusion One of the major objectives of formation of PGCIL was to bring about integrated operation of the regional transmission systems by undertaking construction of inter-regional links. This was to ...

Executive Summary Introduction Inter state and intra state power transmission systems are inter connected and together constitute the grid. In 1984, a working group constituted by Government of India (GOI) for development of 'National Grid’...

CHAPTER - 5 Investment Approval and Project Funding 5.1 Investment approval The Report on the Working Group on Power for XI Plan inter alia stated (February 2007) that it is desirable that the project is defined to finer details to the extent...

CHAPTER - 6 Project Implementation and Execution Award of contract involves contract packaging, cost estimation, finalization of qualifying requirements (QR) and bidding documents, calling of tenders, evaluation of bids and finalization of award....

Report of the Comptroller and Auditor General of India on Implementation of Public Private Partnership project at Chhatrapati Shivaji International Airport, Mumbai for the year ended March 2013 The Report has been laid on the table of the...

Chapter 8 Conclusion and Recommendations | Conclusion PPP projects are designed to bring in private capital, enhance efficiency and ensure professional management. One of the goals of a PPP arrangement is to effectively allocate risks among the...

PREFACE This Report of the Comptroller and Auditor General of India contains the results of the Performance Audit of Implementation of Public Private Partnership (PPP) Project by Airports Authority of India (AAI) at Chhatrapati Shivaji...

Executive Summary | Background Airports Authority of India (AAI) had been the sole air traffic service provider in the country. Unprecedented increase in passenger and cargo traffic led to congestion in airports, particularly airports in...

Chapter 6 Land As per Article 2.6.1 of OMDA, AAI had agreed to lease out land in CSI Airport other than the land under existing lease and ‘carved out assets’ to MIAL for development of Airport. This was designated as ‘demised premises'. The...

Report No. 14 of 2014 Chapter 4 Conclusion and Recommendations A. Conclusion The mechanism of pricing petroleum products has evolved from cost plus mode (Administered Price Mechanism) to import parity and now to a combination of import parity and...

PREFACE This Report of the Comptroller and Auditor General of India contains the results of the Performance Audit of Pricing Mechanism of Major Petroleum Products in Central Public Sector Oil Marketing Companies. The Audit covered the period from...

Report No. 14 of 2014 Chapter 2 Audit Approach The pricing arrangement of petroleum products in the country was reviewed by the Comptroller & Auditor General of India in Audit Report (Commercial) No. 7 of 1989 of the Union Government covering the...

Report No. 14 of 2014 Chapter 3 Audit Findings The pricing methodology of regulated petroleum products that has been in force between 2007 and 2012 was examined so as to ascertain its effects on the Oil Marketing Companies (OMCs), consumers and...

Report No. 11 of 2014 (Performance Audit) Chapter III: Functionality of the Application 3. Short scoping of ICES 1.5 The deficiency in customising various business rules in the system, as per the rules/Acts in force were observed relating to the...

Report No. 11 of 2014 (Performance Audit) Chapter II: Systemic issues 2.1 IS Strategic Plan DoS does not have any IS Strategic Plan for the strategy involved migration from distributed operations to a centralized implementation, thereby...

Report No. 11 of 2014 (Performance Audit) Glossary ACP Accredited Client Program ACC Air Cargo Complex ADD Anti Dumping Duty AEO Authorised Economic Operator ATF Aviation Turbine Fuel AV Assessable Value BCD Basic Customs Duty BE Bill of Entry CAB...

Report No. 11 of 2014 (Performance Audit) Executive Summary The Indian Customs Electronic Data Interchange System (ICES) was developed as the core ICT system through which import and export documents {Bills of Entry, Shipping Bills, Import General...

Report of the Comptroller and Auditor General of India For the year 2012-13 The Report has been laid on the table of the Parliament house on 18-07-2014 Indian Customs Electronic Data Interchange System (ICES 1.5) Union Government Department of...

Preface The Report for the year ended March 2013 containing the results of performance audit on Indian Customs Electronic Data Interchange System (ICES 1.5) has been prepared for submission to the President under Article 151 (1) of the Constitution ...

Report No. 11 of 2014 (Performance Audit) Chapter IV: Other issues of operational malfunction Few other issues such as improper allocation/utilisation of hardware, inadequate disaster management system, non uploading of manually filed import and...

«w*)ei uicir) Report of the Comptroller and Auditor General of India on Stressed Assets Stabilisation Fund (SASF) Union Government Ministry of Finance (Department of Financial Services) Report No. 5 of 2014 Report of the Comptroller and Auditor...

PREFACE This Report for the year ended 31 March 2013 has been prepared for submission to the President under Article 151 of the Constitution of India. This Report of the Comptroller and Auditor General of India contains the results of the audit of...

Chapter IX Conclusion 9.1 The real liability assumed by the GOI figures in the public account of India. The notional loan [an asset) is figuring in the Consolidated Fund of India. The necessity to protect IDBI from loss due to accumulated NPA of ?...

STATEMENT SHOWING CASES TRANSFERRED TO SASF BY IDBI BANK LIMITED ANNEXURE I (Referred to in Para No.1.1) ? in lakh Si. Name of the Company GLO NLO Amount Settlement Total Short (-) / Remarks No. recovered by way of settlement Excess(+) (whether...

Report No. 9 of 2014 (Performance Audit) Glossary ACC Air Cargo Complex ADD Anti Dumping Duty AIR All Industry Rate ANF Aayaat Niryaat Form AO Abeyance Order ASEAN Association of Southeast Asian Nations BCD Basic Customs Duty BRC Bank Realisation...

Report No. 9 of 2014 (Performance Audit) Duty Entitlement Pass Book (DEPB) Scheme Chapter I: Introduction 1.1 Background With a view to continuously increase India's global trade and to use trade expansion as an instrument of economic growth,...

Report No. 9 of 2014 (Performance Audit) Chapter II: Internal control and monitoring 2.1 DGFT and DOC need to strengthen their internal control procedures and internal audit systems and outcome measurement of the reward and incentive schemes. DoC...

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...

Report of the Comptroller and Auditor General of India For the year 2012-13 The Report has been laid on the table of the Parliament house on 18-07-2014 Duty Entitlement Pass Book (DEPB) Scheme Union Government Department of Revenue (Indirect taxes...

Preface The Report for the year ended March 2013 containing the results of performance audit on 'Duty Entitlement Pass Book (DEPB) Scheme has been prepared for submission to the President under Article 151 (1) of the Constitution of India. The...

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...

Report of the Comptroller and Auditor General of India on Rajiv Gandhi 7777 Grameen Vidyutikaran Yojana (RGGVY) Union Government Ministry of Power Report No. 27 of 2013 (Performance Audit) Contents Reference Subject Page No. Executive Summary v-xi...

Preface rhis Report of the Comptroller & Auditor General of India has been prepared for submission to the President of India under Article 151 of the Constitution for being laid before the Parliament. The report covering the eight years from...

Executive Summary 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...

Chapter 1: Rajiv Gandhi Grameen Vidyutikaran Yojana (RGGVY) - An Overview 1.1. Rural electrification Rural development and industrialization are considered fundamental for the economic growth of a country and electricity is seen as one of the agents ...

Chapter 2: Audit Approach 2.1. Audit methodology RGGVY was selected for performance audit keeping in view the significant financial outlay involved and the impact expected. An introduction to the scheme was provided to Audit by MOP through a...

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...

Chapter 7: Appraising outcomes 7.1. Targets and achievements The status of achievement of RGGVY targets in respect of un-electrified villages, electrification of rural and BPL households upto 31 March 2010 (when the scheme was planned to be...

Chapter 8: Conclusion and Recommendations 8.1. Conclusion The Electricity Act, 2003 has accorded renewed priority to rural electrification and provision of electricity services in order to provide access to electricity to all. The National...

CHAPTER-10 Conclusion and Recommendations 10.1 Conclusion 10.1.1 BHEL is a Maharatna CPSE, under the Department of Heavy Industry, Ministry of Heavy Industries and Public Enterprises. Being a major domestic power equipment manufacturer, BHEL planned ...

Preface The Audit Report has been prepared in accordance with the Performance Audit Guidelines and Regulations on Audit and Accounts, 2007 of the Comptroller and Auditor General of India. In order to accelerate the growth, Government of India (GOI) ...

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...

Annexure Report No. 26 of 2013 Annexure I (Referred to in Paras No 2.1 (i), 4.1 and 5.1) Capacity Augmentation Schemes at BHEL (Phase - II) X in crore S. No. Name of Unit Capital Investment Scheme Estimated Scheduled Actual / Delay Whether cost of...

Report No. 9 of 2013 (Performance Audit) Chapter 1: Introduction 1.1 The essence of indirect (service) taxation is that a service should be taxed in the jurisdiction of its consumption. This principle is more or less universally applied. In terms...

Report of the Comptroller and Auditor General of India Levy and collection of service tax on import of services Union Government Department of Revenue Indirect Taxes - Service Tax No. 9 of 2013 (Performance Audit) Table of Contents Contents Pages...

Report No. 9 of 2013 (Performance Audit) Chapter 2 : Adequacy of existing systems and procedures 2.1 An ideal tax administration system would be one in which all the tax due reaches the Government through voluntary compliance. Tax gap captures the...

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...

Preface The Report for the year ended March 2012 on the performance audit of levy and collection of service tax on import of services has been prepared for submission to the President of India under Article 151(1) of the Constitution of India. The...

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...