Audit Reports

19 July 2019

Compliance

Uttar Pradesh

Report No.1 of 2019 - Pricing of Production and Sale of Liquor (State Excise Department), Government of Uttar Pradesh

The Excise Duty was however calculated by the Excise Commissioner at the rates for 180 ml and 90 ml only. The Excise Department could not detect this malpractice for 10 years and lost Additional Excise Duty worth ` 227 .98 crore du ring 20 08 -18. (Paragraph 4. 2.1) Incorrect computation...............

Sector:

Taxes and Duties |

Finance

Chapter 5 Minimum Guaranteed Quantity

_{(PDF 4.98 MB)}

The Excise Duty was however calculated by the Excise Commissioner at the rates for 180 ml and 90 ml only. The Excise Department could not detect this malpractice for 10 years and lost Additional Excise Duty worth ` 227 .98 crore du ring 20 08 -18. (Paragraph 4. 2.1) Incorrect computation...............

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17 July 2019

Compliance Performance

Rajasthan

Report No.1 of 2019 - Revenue Sector, Government of Rajasthan

They are assisted by Junior Commercial Taxes Officers (JCTO) and other allied staff for administering the relevant tax laws and rules. 2.2 Internal audit Financial Advisor is the head of the Internal Audit Wing. There were 17 internal audit parties each headed by Assistant Accounts...............

Sector:

Taxes and Duties

Chapter 2 Taxes on Sales, Trade, Supplies, etc

_{(PDF 0.6 MB)}

They are assisted by Junior Commercial Taxes Officers (JCTO) and other allied staff for administering the relevant tax laws and rules. 2.2 Internal audit Financial Advisor is the head of the Internal Audit Wing. There were 17 internal audit parties each headed by Assistant Accounts...............

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02 July 2019

Compliance Performance

Maharashtra

Report No.1 of 2019 - General and Social Sector, Government of Maharashtra

audits due / conducted 2.2.2 158 Statement showing overcrowding in test checked prison 2.2.3 159 Statement showing the position of security staff 2. 2.4 160 Status of modules customised/implemented 2.3.1 161 Details of non-realisation of premium due to non-renewal of lease agreements...............

Sector:

General Sector Ministries and Constitutional Bodies

Chapter 2 Performance Audits

_{(PDF 2.2 MB)}

Teaching and non-teach ing staff for running these shifts was also approved (August 2009) by Higher an d Technical Education Department. A minimum of 70 per cent seats were required to be reserved 9 for the minority students in these shifts. During 2013- 18, an expenditure of ` 81.99 crore was...............

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02 July 2019

Compliance Performance

Maharashtra

Report No.2 of 2019 - Economic Sector, Government of Maharashtra

(Paragraph 3.3)  Indecision to close down Mother Dairy, Kurla and Central Dairy, Aarey, Goregaon and to accommodate the identified surplus staff and machineries in Government Milk Scheme, Worli b y Dairy Development Department and Government resulted in recurring loss of ` 39.11 crore...............

Sector:

Finance

Chapter 3 Audit of Transactions

_{(PDF 1.16 MB)}

oil and lubricant expenditure on vehicles, construction, repairs and reno vation of office, residential building, forest rest house, ministerial staff quarters etc. above RFO level and purchase of vehicles -particularly for the use by officers etc. , were not permissible out of the CAMPA...............

Chapter 2 Performance Audit

_{(PDF 1.34 MB)}

 Due to shortage o f staff, Taluka Agriculture Of ficers ( TAO s) were facing difficulties in implementation of schemes at field level. 2.1 .1 Introduction The agriculture sector in Maharashtra has always been a focal point of the economy. The cultivable area in the State is 2 34 lakh...............

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08 July 2019

Compliance Performance

Report No.8 of 2019 - Preparedness for the Implementation of Sustainable Development Goals, Union Government (Civil) NITI Aayog

The report also di sclosed shortages of doctors and paramedical staff in almost all centres selected by audit. The annual report of the MoH&FW (2016-17) also accepts that health care serv ice delivery requires intensive human resource inputs. The position with respect to availability of physical...............

Sector:

Environment and Sustainable Development |

General Sector Ministries and Constitutional Bodies

Chapter 1 Overview and Audit Approach

_{(PDF 1.01 MB)}

adopted the resolution titled ´ Transforming our World: the 2030 Agenda for Sustainable Development ’ consisting of 17 Sustainable Development Goals (SDGs) and 169 associated targets. The 2030 Agenda came into effect from January 2016 and seeks to build on the Millennium Developme nt Goals...............

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08 July 2019

Performance

Report No.5 of 2019 - Operational Performance of NMDC Limited, Union Government (Commercial), Ministry of Steel

Audit wishes to acknowledge the co-operation and assistance extended by the Officers and Staff of NMDC Limited, Ministry of Steel, Ministry of Environment, Forest and Climate Change, and the Forest and Revenue Departments of the States of Chhattisga rh and Karnataka during the Performance...............

Sector:

General Sector Ministries and Constitutional Bodies

Chapter 2 Production Evacuation and Sale of Iron Ore

_{(PDF 2.13 MB)}

The Company had total production capacity of 37 MTP A during the period 2012- 16, which had increased to 44 MTPA after commission ing of 11-B project at Kirandul during August 2015. Against this capacity , the production target fixed by the company was 71, 70, 78, 89 and 76 per cent...............

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08 July 2019

Performance

Report No.1 of 2019 - Performance Audit on Assessment of Assessees in Entertainment Sector, Union Government, Department of Revenue - Direct Taxes

\bre clubbed under th is code, segment specific Executive Summary iv refinement of \bssessees m\by not be possible for selection under scrutiny \bnd monitoring purposes. (P\br\b 2.1) Audit noticed inst\bnces where useful inform\btion of the \bssessee w\bs not sh\bred \bmongst different...............

Sector:

Taxes and Duties

Executive Summary

_{(PDF 0.09 MB)}

\b\fe clubbed unde\f th is code, segment specific Executive Summary iv \fefinement of \bssessees m\by not be possible fo\f selection unde\f sc\futiny \bnd monito\fing pu\fposes. (P\b\f\b 2.1) Audit noticed inst\bnces whe\fe useful info\fm\btion of the \bssessee w\bs not sh\b\fed \bmongst...............

Chapter 4 Compliance issues relating to provisions of Income Tax Act

_{(PDF 0.37 MB)}

(d) Cha\bge: \fCIT, \fanaji Assessee: Goa C\bicket Association Assessment Yea\bs: 2009-10, 2010-11 & 2011-12 The scruti\fy assessme\fts for AYs 2009-10, 2010-11 a \fd 2011-12 were re-ope\fed u\fder sectio\f 147 51 wherei\f the c\baim of exemptio\f u\fder sectio\f 11 o\f the grou\fd of...............

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01 July 2019

Compliance

Report No.4 of 2019 - Compliance Audit of Union Government, Department of Revenue (Indirect Taxes – Central Excise and Service Tax)

Rep\brt N\b. 4 \bf 2019 (Indirect Taxes-Central Excise and Service Tax) 4 The overall sanctioned staff strength of the CBIC w as 91,628 as on 1 Jan\bary, 2018. 1.4 Growth o\b Indirect Taxes - Trends and Compositi on Table 1.2 depicts the relative growth of Indirect Taxes d\bring FY14 to...............

Sector:

Taxes and Duties

Chapter 2 Audit Mandate, Audit Universe and Extent

_{(PDF 0.26 MB)}

acco\bn\fed for a reven\be of ` 6,34,994 13 crore ( ` 3,80,495 crore Cen\fral Excise and ` 2,54,499 crore Service Tax) and incl\bded 27 Zones, 141 Commissionera\fes, 737 Divisions, 3,530 Ranges and 4 63 o\fher Uni\fs. D\be \fo implemen\fa\fion of GST wi\fh effec\f from 1 J\bl y 2017,...............

Chapter 3 Monitoring Mechanism for Appeal Cases in CBIC

_{(PDF 0.22 MB)}

Sec\fions 35 and 36 of \fhe Ac\f provide for Appeals \fo Commissioner (Appeals), Appella\fe Trib\bnal, High Co\br\f, and \fhe S\bpreme Co\br\f. The provisions of \fhe Ac\f rela\fing \fo Appeals have been made applicable \fo Service Tax as per Sec\fion 83 of \fhe Finance Ac\f, 1994. Bo\fh \fhe...............

Chapter 4 Monitoring Mechanism for Recovery of Arrears in CBIC

_{(PDF 0.16 MB)}

I\f also iss\bes periodical ins\fr\bc\fions \fo \fhe field forma\fions \fo \fone \bp \fhe recovery process. Chief Commissioners bear \fhe overall responsibili\fy of moni\foring and s\bpervising \fhe recovery process \bnder \fhe respec\fi ve zone. Rep\brt N\b\f 4 \bf 2019 (Indirect Taxes-Central...............

Chapter 6 Effectiveness of Tax Administration and Internal Controls (Central Excise)

_{(PDF 0.35 MB)}

of non/shor\f paymen\f of Ce n\fral Excise d\b\fy/in\feres\f and irreg\blar availing/\b\filiza \fion of CENVAT credi\f by \fhe assessees in 18 Commissionera\fes. In 25 cases, obse rva\fions have been admi\f\fed by \fhe Minis\fry/Depar\fmen\f and recoveries made/recovery proceedings have...............

Chapter 5 Effectiveness of Tax Administration and Internal Controls (Service Tax)

_{(PDF 0.34 MB)}

\fhro\bgh 104 draf\f a\bdi \f paragraphs having financial implica\fion of ` 206.54 crore in which \fhe lapses of \fhe depar\fmen\fal officials of 43 Commissionera\fes were poin\fed o\b\f. O\b\f of \fhe above, in 51 cases \fhe Minis\fry accep\fed \fhe a\bdi\f observa\fions, in 42 cases \fhe...............

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21 February 2019

Compliance

Arunachal Pradesh

Report No.2 of 2018 - Social, Economic, General, Revenue and Economic (PSUs) Sectors, Government of Arunachal Pradesh

The shortfall of staff in different level of posts in the State level laboratory was to the extent of eight against fourteen staff required whereas in District laboratories the shortage was upto 34 (85 per cent) against 40 r equired staff. Out of 442 schemes approved during 2012-17 in...............

Sector:

General Sector Ministries and Constitutional Bodies

Chapter 5 Economic Sector (PSUs)

_{(PDF 0.42 MB)}

Thus, due to delay in completion of projects, the facilities such as poli ce stations, bachelor barracks, staff quarters, etc., could not be handed over to the Department in a t imely manner for a period ranging between one month and 24 months. Audit Report for the year ended 31 March 2017 106...............

Chapter 3 General Sector

_{(PDF 1.72 MB)}

include road connectivity, schools, health services, electricity , water supply, community centre, public toilets, houses for teachers and health staff, hous ing, anganwadi centre, etc. A test-check of records in four districts covered i n this Compliance Audit revealed the following...............

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07 February 2019

Compliance Performance

Uttar Pradesh

Report No.2 of 2018 - Public Sector Undertakings Government of Uttar Pradesh

(Paragraph 2.2.1 7) Overview xiii  Despite having their own supervisory staff in the same premises adjacent to the workshop , MDs and service managers of LCTSL and KCTSL did not inspect the maintenance of repair work by the Contractor. This led to cannibalisation of buses resulting in loss...............

Sector:

Finance

Chapter 2 Performance Audits relating to Public Sector Undertakings

_{(PDF 1.62 MB)}

The DISCOMs accepted ( March 2018 ) t he observation and stated that due to shortage of staff, meter reading could not be carried out. The r eply is not acceptable as smart meters could have been installed in place of conventional Expenditure of ` 5.78 crore on installation of DT meters...............

Chapter 3 Compliance Audit Observations relating to Public Sector Undertakings

_{(PDF 0.37 MB)}

The selection of contractor was made on the basis of the highest bid re ceived through an open tender. F urther, as per the terms of the agreement, any default in payment of license fee, tax, levy or other dues or damages shall be deducted from the security deposit furnished by the contractor...............

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