Audit Reports

04 September 2012

Compliance

Report No. 8 of 2012 - Compliance Audit on Observations of Union Government, Commercial

This Report includes important audit findings noticed as a result of test check of accounts and records of Central Government Companies and Corporations conducted by the officers of the Comptroller and Auditor General of India under Section 619(3)...

Sector:

Finance

Chapter – 15 Ministry of Steel

_{(PDF 11.21 MB)}

of Bhilai Steel Plant at rates below the tariff fixed by the Chhattisgarh State Electricity Regulatory Commission in violation of the Department of Public Enterprise’s as well as Company’s instructions on payment of subsidy. An amount 3.05 crore extended as subsidy to the employees, was...............

Index

_{(PDF 4.15 MB)}

than d credit d credit Credit 30 days MC044 Mnistry of Labour 247529 79913 131291 20762 7,395,407 286,614 7,108,793 6,265,574 DC006 Department of Public Enterprises 1160794 114461 1354380 152286 7,661,601 1,677,731 5,983,870 6,091,667 Ministry of Information DC018 Technology 383533 376390...............

Chapter 9 - Ministry of Heavy Industries & Public Enterprises

_{(PDF 8.27 MB)}

Report No. S of 2012-13 CHAPTER IX: MINISTRY OF HEAVY INDUSTRIES & PUBLIC ENTERPRISES Bharat Heavy Electricals Limited 9.1 Avoidable expenditure due to inclusion of restrictive clause in tender documents Due to...............

Annexures

_{(PDF 4.15 MB)}

than d credit d credit Credit 30 days MC044 Mnistry of Labour 247529 79913 131291 20762 7,395,407 286,614 7,108,793 6,265,574 DC006 Department of Public Enterprises 1160794 114461 1354380 152286 7,661,601 1,677,731 5,983,870 6,091,667 Ministry of Information DC018 Technology 383533 376390...............

Chapter 8 - Ministry of Finance (Department of Financial Services Insurance Division)

_{(PDF 9.39 MB)}

Growth not commensurate with profitability NICL garnered the maximum motor OD premium amongst all the general insurance companies, whether in the public or the private sector during 2006-07 to 2010-11. However, the growth of motor OD portfolio of NICL was negative during 2007-08 and 2008-09...............

Download Full Report _{(PDF 99.04 MB)}

30 August 2012

Compliance

Report No. 13 of 2012 - Compliance Audit on Observations, Union Government(Civil)

exposing these valuables to the risk of misuse/pilferage and damage.Post offices in six circles failed to follow the provisions relating to the Public Provident Fund (PPF) Scheme, resulting in irregular payment of interest of Rs.2.26 crore to the...............

Sector:

General Sector Ministries and Constitutional Bodies

Chapter 2 - Ministry of Communications and Information Technology

_{(PDF 11.77 MB)}

2.4 Irregular payment of interest Post offices in six circles did not scrupulously follow the provisions relating to the Public Provident Fund (PPF) Scheme resulting in irregular payment of interest of? 2.26 crore to the subscribers._ Departmental Rules provide that an individual may subscribe to...............

Annexures

_{(PDF 3.57 MB)}

Report No. 13 of 2012-13 ANNEX-I (Referred to in paragraph 2.1.3) Details of Revenue realisation and Revenue expenditure (A) Revenue Realisation (f in crore) Name of the service 2008-09 2009-10 2010-11 Sale of stamps 605.76 617.82 614.31 Postage in ...

Download Full Report _{(PDF 33.06 MB)}

23 August 2013

Compliance

Report No. 15 of 2013 - Compliance Audit on Direct Taxes-Union Government, Department of Revenue

This Report discusses important issues in direct taxes using data from Finance Accounts, departmental accounts, departmental MIS, Economic Survey and findings of compliance audits.Share of direct taxes in gross tax receipts increased from 38.42 per...

Sector:

Taxes and Duties

Appendices

_{(PDF 12.99 MB)}

Law also requires certain paying authorities in public and private sectors (TDS deductors) to deduct a certain percentage of payment made to individuals or corporate etc. and deposit the same in the Government's account. Another way of collecting tax is through designated authorities called TCS...............

Analysis of Assessments relating to Corporation Tax

_{(PDF 2.6 MB)}

Report No. 15 of 2013 (Direct Taxes) Chapter IV: Analysis of assessments relating to Income Tax and Wealth Tax A-Income Tax 4.1 Introduction 4.1.1 Chapter IV discusses 115 high value cases pertaining to Income tax with tax effect of ? 593.30 crore...

Analysis of Assessments relating to Income Tax and Wealth Tax

_{(PDF 2.6 MB)}

Report No. 15 of 2013 (Direct Taxes) Chapter IV: Analysis of assessments relating to Income Tax and Wealth Tax A-Income Tax 4.1 Introduction 4.1.1 Chapter IV discusses 115 high value cases pertaining to Income tax with tax effect of ? 593.30 crore...

Download Full Report _{(PDF 30.71 MB)}

06 September 2013

Compliance

Report No. 21 of 2013 - Compliance Audit on Compensatory Afforestation in India, Union Government, Ministry of Environment and Forests

there would be a special fund to be called the Compensatory Afforestation Fund under the Public Account of India. the Authority was to maintain proper accounts and other relevant records and prepare an annual statement of accounts in such form as would be prescribed in consultation with...............

Sector:

Environment and Sustainable Development

Annexures

_{(PDF 0.19 MB)}

No. Name of Project Area of non-forest land (in hectares) 1,157.20 Diversion of 1,157.20 ha of forest land for construction to Publichintala Reservoir Project across Krishna river in Nalgonda and Guntur districts of Andhra Pradesh. Diversion of 374.87 ha of forest land for captive coal mine...............

Chapter 4 - Utilisation of Compensatory Afforestation Fund

_{(PDF 0.73 MB)}

Report No. : 21 of 2013 Chapter - IV Utilisation of Compensatory Afforestation Funds 4.1 Background As of November 2006, the amount lying with the Ad-hoc CAMPA was ^1,200.31 crore. This had increased to ?9,932.13 crore as of 30 June 2009, and...

Chapter 2 - Diversion of forest land and Compensatory Afforestation

_{(PDF 0.39 MB)}

Report No. : 21 of 2013 Chapter - II Diversion of forest land and Compensatory Afforestation 2.1. Introduction 2.1.1. Provisions regulating Compensatory Afforestation As per para 3.1(i) of the Guidelines issued under the Forest (Conservation) Act,...

Chapter 3 - Collection of Compensatory Afforestation Funds

_{(PDF 0.62 MB)}

Report No. : 21 of 2013 Collection of Compensatory Afforestation Funds 3.1. Introduction As per Forest (Conservation) Act 1980, money is to be collected for compensatory afforestation from user agencies which includes money for Compensatory...

Chapter 7 - State/Union Territory Specific Finding

_{(PDF 4.87 MB)}

69 Delhi Tourism & Transport Development Corporation, National Highways Authority of India, Delhi Development Authority and Central Public Works Department. 192 | P a g e Compensatory Afforestation in India Report No.: 21 of 2013 SI. No. Description Amount 3 Two cases (Delhi PWD and New Delhi...............

Executive Summary

_{(PDF 1.84 MB)}

It would be appropriate if the amounts lying in Ad-hoc CAMPA are transferred into the Public Account of India as was envisaged in the Compensatory Afforestation Fund Bill, 2008. Transfers to individual States can be made transparent so as to provide the stakeholders necessary information on the...............

Chapter 1 - About Compensatory Afforestation in India

_{(PDF 0.61 MB)}

there would be a special fund to be called the Compensatory Afforestation Fund under the Public Account of India. the Authority was to maintain proper accounts and other relevant records and prepare an annual statement of accounts in such form as would be prescribed in consultation with...............

Chapter 5 - Investment of accumulated Compensatory Afforestation Funds

_{(PDF 0.54 MB)}

5.3. The formulation of investment policy Any entity whether in the public or private sector, dealing with large volumes of surplus cash ought to have a formally documented investment policy supplemented by detailed procedures. Such policy and procedures would lay down among other things, the...............

Index

_{(PDF 0.87 MB)}

Report No. : 21 of 2013 Contents Page No. Contents iii Preface vii Executive Summary ix Chapter I About Compensatory Afforestation in India 1-15 1.1 Introduction 1 1.2 Diversion of forest land for non forest purpose 1 1.3 Compensatory afforestation ...

Download Full Report _{(PDF 10.61 MB)}

25 March 2011

Performance

Report No. 30 of 2010 - Performance Audit of Cenvat credit Scheme Union Government (Indirect Taxes - Central Excise & Service Tax)

With a view to avoid cascading effect of excise duties, Modvat Credit Scheme was introduced in 1986. This was replaced by the Cenvat Credit Scheme from 1 April 2000. The present Cenvat Credit Scheme, which is operative from 10 September 2004 under...

Sector:

Taxes and Duties

Chapter 2 - Accumulation of cenvat credit

_{(PDF 6.58 MB)}

Report No. 30 of 2010-11 (Indirect Taxes - Central Excise & Service Tax) CHAPTER II ACCUMULATION OF CENVAT CREDIT Irregular availing (taking) of cenvat credit adds to the credit kitty of an assessee which can thereafter be used to pay excise duty/...

Download Full Report _{(PDF 8.29 MB)}

28 November 2014

Compliance

Report No. 27 of 2014 - Compliance Audit on Union Government (Scientific and Environmental Departments)

in GEOSAT/IRS contracts and additional expenditure 112 X Targets and achievements of Zoological Survey of India in surveys, studies conducted and publications brought out 114 Report No. 27 of 2014 iii Preface This Report for the year ended March 2013 has been prepared for submission to the...............

Sector:

Science and Technology |

Environment and Sustainable Development

Appendices

_{(PDF 0.44 MB)}

of foreign satellite in Indian administration coordinated orbital slot 3.3 Loss due to unsafe transport and belated insurance of consignment 4.1 DSIR Public Private Partnership for setting up 'The Centre for Genomic Application' by Institute of Genomics and Integrative Biology 4.2 Unfruitful...............

Download Full Report _{(PDF 1.3 MB)}

22 March 2011

Performance

Report No. 21 of 2010 - Performance Audit on Activities of National Remote Sensing Center (Department of Space)

The efficiency of financial management processes should be improved to achieve more realistic budgeting and control so as to avoid locking up public funds. 12. NRSC may streamline commission payable to ACL, avoid credit sales and streamline system for collection of receivables. 13. Proactive...............

Sector:

Science and Technology

Annexures

_{(PDF 0.28 MB)}

I Report No. 21 of 2010-11 Annex -1 Year wise acquisition of scenes by Indian remote sensing satellites (Reference: Paragraph 3.2) No IRS Data product No. o f scenes acquired (year of launch) generation 2002-03 2003-04 2004-05 2005-06 2006-07...

Download Full Report _{(PDF 2.31 MB)}

05 August 2011

Performance

Report No. 8 of 2011 – Performance Audit of Fertilizer Subsidy in India of Union Government, Ministry of Chemicals and Fertilizers

The fertilizer subsidy/ concession regime in India has had a long and chequered history, dating back to 1957. Currently, urea is the only controlled fertilizer, which is subject to price distribution and movement control under the Fertilizer Control ...

Sector:

Agriculture and Rural Development

Chapter 9 - State Specific Findings

_{(PDF 7.03 MB)}

No norms/standards had been used for calculating the requirement of fertilizers based on the type of crop, irrigated/non-irrigated area, soil health and other local factors. During 2006-09, the gap between requirement projected in Zonal Input Conference and the actual sales ranged...............

Chapter 6 - Payment of Subsidy Claims

_{(PDF 0.24 MB)}

Performance Audit of Fertilizer Subsidy 6 - Payment of Subsidy Claims 6.1 Procedure for payment of subsidy/concession The procedure for payment of subsidy/concession for urea and decontrolled fertilizers is summarized below: Figure 6.1 - Payment of ...

Chapter 4 - Assessment of Requirement of Fertilizers

_{(PDF 0.17 MB)}

No norms/standards had been used for calculating the requirement of fertilizers based on the type of crop, irrigated/non-irrigated area, soil health and other local factors. 3. Bjhar * No norms were laid down for calculating the requirement of fertilizer based on type of crop, irrigated/...............

Chapter 5 – Fertilizers Production, Import and Consumption

_{(PDF 0.27 MB)}

Performance Audit of Fertilizer Subsidy 5 - Fertilizer Production, Import and Consumption 5.1 Overview A summary of assessed requirement, production, import and consumption of major fertilizers (Urea, DAP, MOP and NPK complexes) from 1998-99 to...

Chapter 7 - Quality Control

_{(PDF 0.15 MB)}

Performance Audit of Fertilizer Subsidy 7 - Quality Control 7.1 Background Regulation of quality of fertilizer is governed by the FCO, 1985. The fertilizer quality control laboratory structure in India consists of • A Central Fertilizer Quality...

Download Full Report _{(PDF 10.02 MB)}

27 December 2011

Performance

Report No. 26 of 2011 – Performance Audit of Sale and Distribution of Imported Pulses in India of Union Government, Ministry of Commerce & Industry

(Paras 7.1 to 7.3) The monitoring mechanism adopted by the Ministry of Consumer Affairs, Food & Public Distribution failed to ensure the proper distribution of imported pulses in the domestic market. (Para 8) ...............

Sector:

Social Welfare

Main Report

_{(PDF 1.11 MB)}

network of Kendriya Bhandars, State Civil Supplies Corporations/departments and other appropriate channels identified by the Department of Food and Public Distribution. COS decided (July 2006) that the agencies (MMTC, NAFED and PEC) would import pulses for sale and distribution through PDS...............

Download Full Report _{(PDF 1.21 MB)}

16 December 2011

Performance

Report No. 21 of 2011 – Performance Audit of Water Pollution in India of Union Government, Ministry of Environment and Forest

Further, we put out advertisements in various national and local newspapers all across India, inviting suggestions from the general public regarding the water pollution problems faced by them. Based on feedback from these consultations, we decided to take up a Performance Audit of Water...............

Sector:

Environment and Sustainable Development

Chapter 8 – State specific findings

_{(PDF 3.72 MB)}

MoEF, Municipal Administration and Urban Development, Government of Andhra Pradesh is the nodal department for NRCP and the implementing agencies are Public Health Engineering Department (PHED) and Hyderabad Metropolitan Water Supply & Sewerage Board (HMWS&SB). Andhra Pradesh Tourism Development...............

Chapter 4 - Implementation of programmes for control of pollution of rivers, lakes and ground water

_{(PDF 1.52 MB)}

of wood and help in ensuring proper cremation of bodies brought to the burning ghats River Front Development •improvement of bathing ghats Works Public awareness •through media and other outreach programmes Human Resources •capacity building, training and research in the area of river...............

Chapter 3 - Planning for control of pollution of rivers, lakes and ground water

_{(PDF 0.09 MB)}

This inventory should also be placed in the public domain. Recommendation 4 MoEF/CPCB and most States need to intensify their efforts in developing biological indicators to ensure that the functional integrity of aquatic ecosystems are safeguarded. Recommendation 5 MoEF/CPCB and most States...............

Download Full Report _{(PDF 7.33 MB)}

Filter