Audit Reports

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/...

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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...............

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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...

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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...

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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...............

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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...............

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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

_{(PDF 0.19 MB)}

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

_{(PDF 8.27 MB)}

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

_{(PDF 2.14 MB)}

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

_{(PDF 2.36 MB)}

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

_{(PDF 2.64 MB)}

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)

_{(PDF 9.26 MB)}

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)

_{(PDF 9.26 MB)}

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

_{(PDF 9.27 MB)}

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

_{(PDF 16.42 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 Income Tax and Wealth Tax

_{(PDF 4.79 MB)}

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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