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24 March 2021
Compliance
Report No. 17 of 2020 - Compliance Audit on Union Government (Department of Revenue - Customs)

Levy of education cess as well as anti-dumping duty and safeguard duty remains unchanged. {Paragraph 1.4.2)  During FY 2018-19, Customs receipts realised were 1,17,813 crore as against 1,29,030 crore realised in FY 2017-18. One of the reasons for decrease in the Customs receipts during FY...

Sector:
Taxes and Duties

Customs receipts 1.4.1 Customs receipts, before the introduction of GST, comprised of the BCD, CVD and SAD. All imports are also subjected to Education cess. In addition, Anti-dumping duty and Safeguard duty are leviable wherever applicable. 1.4.2 After introduction of GST w.e.f. 1 July 2017,...

(PDF 0.97 MB)

Levy of education cess as well as anti-dumping duty and safeguard duty remains unchanged. {Paragraph 1.4.2)  During FY 2018-19, Customs receipts realised were 1,17,813 crore as against 1,29,030 crore realised in FY 2017-18. One of the reasons for decrease in the Customs receipts during FY...

The unit had cleared its finished goods worth 20.22 crore on de-bonding and paid duty of 4.36 crore including applicable BCD, CVD and education cess but did not pay the amount of SAD leviable at the rate of four per cent under Section 3 (5) above. This resulted in short levy of duty of 98.34 lakh...

(PDF 1.3 MB)

1 34 Irregular regularization of default in respect of advance authorization 21.43 25.90 25.90 ADGFT, Kolkata 2 42 Non levy of customs education cess on DTA sale 10.48 10.48 11.50 DC, FSEZ, Kolkata 3 44 Incorrect grant of SFIS authorization 49.34 49.34 49.34 JDGFT, Vadodara 4 46 Non...

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24 March 2021
Compliance
Report No. 1 of 2021 - Compliance Audit on Union Government Department of Revenue (Indirect Taxes – Goods and Services Tax, Central Excise and Service Tax) Customs

GeneQbal of Systems & Data Management DM Deficiency Memo DMG DepaQbtment of Mines and Geology DoR DepaQbtment of Revenue DR DisasteQb RecoveQby EC Education Cess ECL ElectQbonic Cash/cQbedit ledgeQb ER Excise QbetuQbn EVP Executive Vice PQbesident EWB E-Way Bills FY Financial YeaQb GOK...

Sector:
Taxes and Duties
(PDF 0.09 MB)

GeneQbal of Systems & Data Management DM Deficiency Memo DMG DepaQbtment of Mines and Geology DoR DepaQbtment of Revenue DR DisasteQb RecoveQby EC Education Cess ECL ElectQbonic Cash/cQbedit ledgeQb ER Excise QbetuQbn EVP Executive Vice PQbesident EWB E-Way Bills FY Financial YeaQb GOK...

Download Full Report (PDF 2.97 MB)
24 March 2021
Compliance
Report No. 17 of 2020 - Compliance Audit on Union Government Department of Revenue Customs

Levy of education cess as well as anti-dumping duty and safeguard duty remains unchanged. {Paragraph 1.4.2)  During FY 2018-19, Customs receipts realised were 1,17,813 crore as against 1,29,030 crore realised in FY 2017-18. One of the reasons for decrease in the Customs receipts during FY...

Sector:
Taxes and Duties

Customs receipts 1.4.1 Customs receipts, before the introduction of GST, comprised of the BCD, CVD and SAD. All imports are also subjected to Education cess. In addition, Anti-dumping duty and Safeguard duty are leviable wherever applicable. 1.4.2 After introduction of GST w.e.f. 1 July 2017,...

(PDF 0.44 MB)

Levy of education cess as well as anti-dumping duty and safeguard duty remains unchanged. {Paragraph 1.4.2) ƒ During FY 2018-19, Customs receipts realised were 1,17,813 crore as against 1,29,030 crore realised in FY 2017-18. One of the reasons for decrease in the Customs receipts during FY...

The unit had cleared its finished goods worth 20.22 crore on de-bonding and paid duty of 4.36 crore including applicable BCD, CVD and education cess but did not pay the amount of SAD leviable at the rate of four per cent under Section 3 (5) above. This resulted in short levy of duty of 98.34 lakh...

(PDF 1.3 MB)

1 34 Irregular regularization of default in respect of advance authorization 21.43 25.90 25.90 ADGFT, Kolkata 2 42 Non levy of customs education cess on DTA sale 10.48 10.48 11.50 DC, FSEZ, Kolkata 3 44 Incorrect grant of SFIS authorization 49.34 49.34 49.34 JDGFT, Vadodara 4 46 Non...

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23 March 2021
Compliance Financial Performance
Bihar
Report No. 2 of the year 2020 of the Comptroller and Auditor General of India on Public Sector Undertakings for the year ended 31 March 2018 (Govt. of Bihar).

in 2017-18 were Bihar State Road Development Corporation Limited ( ` 93.86 crore), Bihar Rajya Pul Nirman Nigam Limited (` 70.26 crore) Bihar State Educational Infrastructure Development Corporation Limited ( ` 22.96 crore), Bihar State Building Construction Corporation Limited (` 18.11 cror e)....

Sector:
Industry and Commerce |
Power & Energy
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23 March 2021
Compliance Performance
Bihar
Report No. 1 of the year 2020 of the Comptroller and Auditor General of India on General, Social and Economic Sectors for the year ended 31 March 2018 (Govt. of Bihar)

of placement of Separate Audit Reports of Autonomous Bodies in the State Legislature 1.8 5 CHAPTER-II PERFORMANCE AUDIT HEALTH DEPARTMENT Medical Education in Bihar 2 7 CHAPTER-III COMPLIANCE AUDITS PANCHAYATI RAJ DEPARTMENT & URBAN DEVELOPMENT AND HOUSING DEPARTMENT Implementation of...

Sector:
Local Bodies |
Environment and Sustainable Development |
Science and Technology |
Industry and Commerce |
Agriculture and Rural Development |
Art, Culture and Sports |
Social Welfare |
Social Infrastructure |
Education, Health & Family Welfare |
General Sector Ministries and Constitutional Bodies |
Information and Communication |
Power & Energy |
Transport & Infrastructure
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06 March 2021
Performance
Uttarakhand
Performance Audit Report on District Hospital Outcomes (Government of Uttarakhand) for the year 2014- 2019

Level Disinfection HR Human Resource HVAC Heat Ventilation Air Conditioning ICCU Intensive Cardiac Care Unit ICU Intensive Care Unit IEC Information, Education and Communication IFA Iron Folic Acid IMR Infant Mortality Rate IPC Intra-partum Care IPD Indoor Patient Department IPHS Indian Public...

Sector:
Education, Health & Family Welfare

Level Disinfection HR Human Resource HVAC Heat Ventilation Air Conditioning ICCU Intensive Cardiac Care Unit ICU Intensive Care Unit IEC Information, Education and Communication IFA Iron Folic Acid IMR Infant Mortality Rate IPC Intra-partum Care IPD Indoor Patient Department IPHS Indian Public...

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16 March 2021
Compliance Performance
Haryana
Report No. 3 of 2020 Non-Public Sector Undertakings (Social, General and Economic Sectors)

Reports of autonomous bodies in the State Assembly 1.10 6 Chapter 2 Performance Audit Welfare of Scheduled Castes and Backward Classes, Technical Education, Higher Education, Skill Development and Industrial Training and Medical Education and Research Departments Post-Matric Scholarship...

Sector:
Environment and Sustainable Development |
Science and Technology |
Industry and Commerce |
Agriculture and Rural Development |
Social Welfare |
Social Infrastructure |
Education, Health & Family Welfare |
General Sector Ministries and Constitutional Bodies |
Transport & Infrastructure
(PDF 1.17 MB)

7 CHAPTER 2 PERFORMANCE AUDIT Welfare of Scheduled Castes and Backward Classes, T echnical Education, Higher Education, Skill Development and Industrial Training and Medical Education and Research Departments 2.1 Post-Matric Scholarship...

(PDF 0.99 MB)

Cooperation 2012-13 2.5.7.4 494.00 2.5.9.3 767.00 12. Health and Medical Education 2012-13 3.6 125.00 13. Education 2014-15 3.3 251.00 14. Public Works (B&R) 2015-16 3.12.4.1 53.00 15. Higher Education Department 2016-17 2.1.7.3 118.00 2.1.8 (b) 2,631.00 16. Home (Jail) Department 2016-17...

(PDF 4.24 MB)

School Education Department 3.3 Double disbursement of scholarships Non observance of the codal provisions and inadequa te internal control in Directorates of Elementary Education and Secondary Education led to double disbursement of ` `` ` 30.76 crore to the beneficiaries. The Directorates had...

(PDF 0.11 MB)

Reports of autonomous bodies in the State Assembly 1.10 6 Chapter 2 Performance Audit Welfare of Scheduled Castes and Backward Classes, Technical Education, Higher Education, Skill Development and Industrial Training and Medical Education and Research Departments Post-Matric Scholarship...

(PDF 0.22 MB)

Techn ical Education Department did not pay scholarship totalling to ` 17.98 crore to 7,757 students though the amount was sanctioned and drawn from the treasury. (Paragraph 2.1.6.3) Funds drawn in anticipation of expenditure were kep t in bank accounts and unspent funds were not deposited...

(PDF 0.23 MB)

09-Education 1,369.49 (14) 2,317.26 (20) 3,436.36 (25) 2,345.71 (17) 1,799.79 (13) 4. 10-Technical Education 137.08 (28) 93.47 (20) 98.19 (21) 92.61 (21) 68.17 (15) 5. 11-Sports and Youth Welfare 58.82 (25) 84.43 (27) 105.84 (25) 211.20 (46) 114.86 (29) 6. 13-Health 576.18 (21) 547.14 (18)...

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16 March 2021
Compliance
Haryana
Report No. 4 of 2020 - Revenue Sector, Government of Haryana

Road Transport 1,235.31 (26.78) 1,254.55 (26.40) 1,265.13 (20.42) 1,279.66 (14.04) 1,196.64 (15.0) (-) 6.49 3. Education, Sports, Art and Culture 564.48 (12.24) 637.41 (13.41) 640.48 (10.34) 674.03 (7.40) 272.17 (3.41) (-) 59.62 4. Urban Development 861.11 (18.67) 421.95 (8.88) 599.00 (9.67)...

Sector:
Taxes and Duties
(PDF 0.37 MB)

Road Transport 1,235.31 (26.78) 1,254.55 (26.40) 1,265.13 (20.42) 1,279.66 (14.04) 1,196.64 (15.0) (-) 6.49 3. Education, Sports, Art and Culture 564.48 (12.24) 637.41 (13.41) 640.48 (10.34) 674.03 (7.40) 272.17 (3.41) (-) 59.62 4. Urban Development 861.11 (18.67) 421.95 (8.88) 599.00 (9.67)...

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04 March 2021
Financial
Madhya Pradesh
State Finances Audit Report of the Comptroller and Auditor General of India for the year ended 31 March 2019

Test check in Audit revealed instances of non-deduction of NPS from the salaries and arrears in 11 offices of Police and Education Departments. Development expenditure on social and economic sect ors of the State was more than that of the average of General Category States (GCS ) during...

Sector:
Finance

of Total Expenditure 14.20 16.59 13.86 17.36 12.73 5.77 e. of Capital Expenditure 13.53 18.55 15.35 30.03 11.93 -4.82 f. of Revenue Expenditure on Education 13.44 18.06 10.69 14.63 9.38 10.66 g. of Revenue Expenditure on Health 16.50 19.10 17.59 18.19 11.09 1.75 h. of Salary and Wages 11.72 10.67...

7 7-Commercial Tax 2,814.65 2,026.36 788.29 28.01 8 33-Tribal Affairs 3,966.66 2,912.55 1,054.11 26.5 7 9 40- Other Expenditure Pertaining to School Education Department (Excluding Primary Education) 3,515.25 2,628.83 886.42 25.22 10 44- Higher Education 2,174.06 1,628.77 545.29 25.08 11 27-...

 Revenue expenditure increased by `11,903.12 crore (9.14 per cent) primarily on account of Agriculture and Allied Activities (by `3,675 crore) and Education, Sports, Art and Culture (by `2,521 crore).  Capital expenditure decreased by `1,489.03 crore (4.82 per cent) due to less expenditure...

advance for purchase/construction of house s, funeral assistance, medical assistance, cash awards for meritorious students, f inancial assistance for education/marriage of children of beneficiaries etc ., for benefit from the BOCW Welfare Fund. Details of expenditure in this regard during the five...

Test check in Audit revealed instances of non-deduction of NPS from the salaries and arrears in 11 offices of Police and Education Departments. Development expenditure on social and economic sect ors of the State was more than that of the average of General Category States (GCS ) during...

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25 February 2021
Financial
Mizoram
Report No.1 of 2020 State Finances Audit Report of the Comptroller and Auditor General of India for the year ended 31 March 2019

people and society;  Infrastructure development;  Sustainable energy system development;  Improved health care;  Improving the quality of education, skill development and create an eco-system of entrepreneurship; and  Revitalising the enthusiasm of the farmers. 1.4 Structure of...

Sector:
Finance
(PDF 0.88 MB)

Total Expenditure 11.95 13.24 13.97 5.52 e. Capital Expenditure 9.64 16.89 13.68 (-)6.41 f. Revenue Expenditure on Education 13.97 13.44 16.16 11.32 g. Revenue Expenditure on Health 15.37 8.08 17.91 4.65 h. Salaries and Wages 12.81 10.86 14.70 11.32 i. Pension 19.15 22.59 13.33 15.83 Source:...

(PDF 3.94 MB)

people and society;  Infrastructure development;  Sustainable energy system development;  Improved health care;  Improving the quality of education, skill development and create an eco-system of entrepreneurship; and  Revitalising the enthusiasm of the farmers. 1.4 Structure of...

(PDF 1.01 MB)

6-Land Revenue and Settlement 595.65 382.58 213.07 2. 20-School Education 12,638.60 12,028.29 610.31 3. 21-Higher and Technical Education 4,521.22 4,104.56 416.66 4. 34-Animal Husbandry and Veterinary 844.32 341.02 503.30 Revenue (Charged) 5. 49-Public Debt 2,540.57 0.00 2,540.57 Capital (Voted)...

(PDF 0.99 MB)

detected two cases of misappropriation to the tune of ₹39.13 lakh relating to Law and Judicial (₹29.13 lakh) and Agriculture (Research and Education) (₹10.00 lakh) Departments during 2018-19. The State Government should initiate departmental enquiry against those responsible for...

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