Audit Reports

24 March 2011

Performance

Report No. 27 of 2010-11 – Performance Audit of Steel Authority of India Limited and Rashtriya Ispat Nigam Limited on Corporate Social Responsibility

27 of 2010-11 Public Sector Enterprises have legal responsibilities to maximize shareholder profits; but a shift in corporate mindset led by social expectations and pressure is causing business leaders to rethink their responsibilities with respect to corporate performance measured...............

Sector:

Industry and Commerce

Chapter 4 - Environmental Responsibility of PA Report No. 27 of 2010-11

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RSPM because of its small size poses health hazard due to easy inhalation and deep penetration in respiratory system during breathing. Mostly diseases of lungs like asthma, bronchitis, allergic disorders etc. are caused by inhalation of respirable dust. As per the Notification of 1994 issued by...............

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18 March 2011

Performance

Report No. 31 of 2010 - Performance Audit of Civil on Member of Parliament Local area Development Scheme

The Member of Parliament Local Area Development Scheme (MPLADS) was introduced on 23 December 1993 to enable Members of Parliament (MPs) to identify small works of capital nature to meet local needs in their constituencies. The MPLADS is a Plan...

Sector:

Social Infrastructure

Annexures

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premises of commercial Government office or commercial/cooperative body, the organisations, works assets so created were being used by the general public. In on private land and some cases inadmissible works were recommended by the within the premises MPs in the wake of huge public demand. In...............

Chapter 7 - Monitoring and Controls

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sanctioned were entered in the input formats and uploaded on to the MPLADS website23 or transmitted to the Ministry for hosting on its website for public knowledge. Chapter-7 However, as of 31 March 2009, out of 11,28,573 works sanctioned since the inception of the scheme, details of only...............

Chapter 6 - Funds Management

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instead of saving accounts in a public sector bank. In 16 States/UTs19, 45 DAs had not reconciled the figures of the cash book and bank pass-book as prescribed. DAs in West Bengal did maintain separate bank accounts for each MP but lAs did not do so. Instead, lAs maintained a single...............

Chapter 4 of Report No. 31 of 2010 - Performance Audit of Civil on Member of Parliament Local area Development Scheme

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However, in cases where varied reasons were recorded, these included: Chapter-4 land disputes, non-availability of land, poor site conditions and public hindrances: [Non-commencement of works in Himachal Pradesh (102 Execution of works works), Andhra Pradeh (17 works), Tripura (six works),...............

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10 December 2010

Performance

Report No. 20 of 2010 - Performance Audit of Civil on Autonomous Bodies

Council did not have a mechanism to check whether doctors whose names were struck off the Indian Medical Register continued the practice nor did it publicize the names of doctors found guilty of professional misconduct in local press etc. as required under its regulations. The Council for...............

Sector:

General Sector Ministries and Constitutional Bodies

Chapter 3 - Catalytic Development Programme of Central Silk Board (Ministry of Textiles)

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the package under seed sector included components for seed production in the public / private sector and/or with public-private partnership. Of the 16 components of seed sector and one component under “Additional Inputs” implemented during 2004- 09, there was...............

Chapter 2 - Functioning of Council for advancement of people's action and Rural Technology (Ministry of Rural Development)

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As of January 2010, CAPART filed FIRs in only 62 out of 659 blacklisted cases. Further, although Ministry of Rural Development had intimated Public Account Committee that CAPART had taken action for deregistration of some of the blacklisted voluntary organisations, it failed to provide data...............

Chapter 4 - Role of National Central for Jute Diversification in promotion of Jute Diversified products Board (Ministry of Texti

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ensure participation of the NCJD trained entrepreneurs in these fairs V Aggressive campaign should he undertaken to popularise JDP products by way of publicity through the print/electronic media, by organising joint programmes with municipalities, pollution control boards, tourism development...............

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18 July 2014

Compliance

Report No. 10 of 2014 - Compliance Audit on Direct Taxes Union Government, Department of Revenue

This Report discusses trends, composition and systemic issues in direct taxes using data from Finance Accounts, departmental accounts, departmental MIS and findings of compliance audit.Gross tax receipts (GTR) of Union Government in FY 2012-13 was...

Sector:

Taxes and Duties

Appendices

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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 Income Tax and Wealth Tax

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Report No. 10 of 2014 (Direct Taxes) Chapter IV: Analysis of assessments relating to Income Tax and Wealth Tax 4.1 Introduction 4.1.1 Chapter IV discusses 110 high value cases pertaining to Income tax with tax effect of ? 171.87 crore {103 cases...

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05 August 2010

Performance

Report No. 10 of 2010-11 – Performance Audit of Activities Public Sector Undertakings

Aeronautics Limited Ministry of Communications and Information Technology, Ministry of Petroleum and Natural Gas, Ministry of Heavy Industries and Public Enterprises, Ministry of Chemicals and Fertilizers, Ministry of Coal and Ministry of Defence IT Audit of IT systems in selected Public Sector...............

Sector:

Industry and Commerce

Chapter 2 – Functioning of Telecom maintenance regions Bharat Sanchar Nigam Limited

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* Common Channel Signaling- is a set of telephony signaling protocols used to set up telephone calls of public switched telephone network. Other uses include number translation, prepaid billing mechanism, short message service (SMS), etc. 19 Report No. 10 of 2010-11 It was noticed (August 2009)...............

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07 May 2010

Performance

Report No. 4 of 2010 - Performance Audit of Accelerated Irrigation Benefits Programme AIBP of Union Government, Ministry of Water Resources

Responding to a sudden decline during the VIII Plan in the rate of creation of additional Irrigation Potential (IP) and reduced allocation of funds by the States to the irrigation sector, Gol launched the Accelerated Irrigation Benefits...

Sector:

Agriculture and Rural Development

Chapter 8 - Monitoring and Evaluation

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Monitoring and Evaluation 8.1 Inadequate Monitoring by Central Water Commission The CWC is to carry out monitoring visits and submit status reports in respect of Major / Medium projects at least twice a year for the period ending March and September ...

Chapter 5 - Project Execution and Maintenance

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Project Execution and Maintenance 5,1 Commencement without pre-requisites Approvals of AIBP Projects were subject to fulfillment of various prerequisites such as acquisition of land for the project {which also involved payment of compensation to the ...

Chapter 6 - Contractual Management

_{(PDF 1.45 MB)}

Project and Thotapalli Barrage Project Assam 1 Major- Champamati Irrigation 3.22 Instead of booking the amount under Project &1 Medium- Miscellaneous Public Work Advances, the Modernisation of Jamuna amount was charged as expenditure to the Irrigation Project and 1 Ml projects. Chhattisgarh 1...............

Chapter 4 – Project Completion

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Project Completion 4.1 Share of AIBP in Irrigation Potential Out of the Ultimate Irrigation Potential (U1P) of the country of 139.9 million ha, AIBP projects (excluding non-AlBP components of such projects) accounted for 10.49 million ha (8 per...

Chapter 3 – Planning

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3-1 Successive Modifications in A1BP Guidelines The scope and coverage of AlBP had undergone numerous amendments from its inception in October 1996 to December 2006, as summarized below: 11 Performance Audit of AIBP Chapter - 3 likewise, the funding ...

Executive Summary

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Performance Audit of AIBP Executive Summary Why did the Government of India (Gol) launch the Accelerated Irrigation Benefit Programme (AIBP)? Responding to a sudden decline during the VIII Plan in the rate of creation of additional Irrigation...

Chapter 7 - Financial Management

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Financial Management 7,1 Release of Funds Analysis of the State-wise grants released under AIBP for Major/ Medium Irrigation Projects from 2005-06 to 2007-08 revealed that about 75 to 85 per cent of the total grant was released to just six States...

List of Tables, Boxes, Figures and Charts

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Performance Audit of AIBP List of Tables, Boxes, Figures and Charts LIST OF TABLES PAGE NO. Table 1 Number of AIBP Projects 5 Table 2 Financial Outlay and Expenditure on AIBP 6 Table 3 Projects taken up without Proper Preliminary Reports 15 Table 4...

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01 August 2014

Compliance

Report No. 17 of 2014 - Union Government, Communications and IT Sector

Paragraph 4.2 Public Sector Undertakings (PSUs) Land Management in Bharat Sanchar Nigam Limited Even though the Company has been in existence for more than a decade, it still does not have a Land Management Policy. In the absence of this, the Company which possesses huge tracts of freehold...............

Sector:

Information and Communication

Audit Report of Ministry of Communications & IT

_{(PDF 0.17 MB)}

3.70 58.43 62.13 2010-11 3.47 81.16 84.63 2011-12 3.22 91.91 95.13 (Source: Annual Reports ofTRAl andDoT) In the wire line segment, the state owned Public Sector Undertaking, Bharat Sanchar Nigam Limited (BSNL) had a subscriber base of 2.25 crore as of March 2012 which accounted for nearly 70...............

Audit Report of Ministry of Communications & IT

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Journals as per General Financial Rules (GFR) whereas in both these cases NITs were published in local newspaper only, defeating the very purpose of publication for availing competitive rates. ii. Detailed estimates for both kind of works were sanctioned between April 2007 to May 2010 after issue...............

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16 December 2011

Performance

Report No. 23 of 2011 - Performance Audit of Recovery of Arrears of Tax Demand

Direct tax collections, amounting to RS 4.35 lakh crore accounted for three-fourth of revenue receipts of the Government of India in 2009-10. At the same time the uncollected portion of tax demand was RS 2.29 lakh crore in March 2010 equivalent to...

Sector:

Taxes and Duties

Chapter 3 – Tax Recovery Mechanism and Internal Control

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One case is illustrated below: Charge: TRO Range I & II Panaji, Goa charge; AYs: 1-4-1989 to 1-11-1999 Assessee: M/s Herald Publications (P) Ltd. Demand of 99.21 lakh was raised against the assessee in October 2001. We noticed that tax recovery certificate was issued to the assessee...............

Chapter – 5 Follow up and Disposal of arrears

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Report No. 23 of 2011-12 (Performance Audit) CHAPTER 5 Follow up and disposal of arrears Follow up and disposal of cases in arrears is less than the prescribed targets. Majority of the cases were disposed off while giving effect to Appellate...

Chapter 4 - Issues leading to arrears

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Report No. 23 of 2011-12 (Performance Audit) CHAPTER 4 Issues leading to arrears The inventory of arrears has been piling up owing to compromise with the existing procedures and controls. Several instances of inaction on the part of the AOs have...

Appendix

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Report No. 23 of 2011-12 (Performance Audit) Appendix-1 (Reference: Paragraph 1.9) Criteria for Selection of Units and of cases Tier-1: Selection of units Percentage For Metro charges a) Category of units Company Circles/Wards 40%...

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01 August 2014

Compliance

Report No. 12 of 2014 - Compliance Audit on indirect Taxes Union Government, Department of Revenue Customs

7.25 Audit findings are in the succeeding paragraphs: 7.25.1 Excess holding of goods in warehouse Public bonded warehouses are appointed under section 57 while private bonded ...............

Sector:

Taxes and Duties

Chapter 2 - Duty Exemption/Remission Schemes

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Report No.12 of 2014 - Union Government (Indirect Taxes - Customs) CHAPTER II DUTY EXEMPTION/REMISSION SCHEMES The Government may exempt wholly or part of customs duties for import of inputs and capital goods under an export promotion scheme...

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01 August 2014

Compliance

Report No. 2 of 2014 - Compliance Audit on General Purpose Financial Reporting of Central Public Sector Enterprises of Union Government, Commercial

2 of 2014 General Purpose Financial Reports of Central Public Sector Enterprises (Compliance Audit) i Contents Preface iii Executive Summary v Chapter 1 Financial performance of Central Public Sector Enterprises 1.1 Introduction 1 1.2 Investment in government companies and corporations 3 1.3................

Sector:

Finance

Appendices

_{(PDF 1.36 MB)}

The Fertilizer and Chemicals Travancore Limited 2012-13 HEAVY INDUSTRIES AND PUBLIC ENTERPRISES 2. Hindustan Photo films (Manufacturing) Company Limited 2012-13 #3. Hindustan Cables Limited 2012-13 UNLISTED GOVERNMENT COMPANIES AGRICULTURE 4. Lakshadweep Development Corporation Limited...............

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