Audit Reports

05 May 2015

Compliance

Report No. 7 of 2015 - Compliance Audit on Indirect Taxes - Central Excise Union Government, Department of Revenue

Miscellaneous Capital Receipts 27,553 C. Recovery of Loans and Advances 24,549 D. Public Debt Receipts 39,94,966 Receipts of Government of India (A+B+C+D) 55,83,092 Note: Total Revenue Receipts include `3,18,230 crore, share of net proceeds of direct and Indirect Taxes directly assigned to...............

Sector:

Taxes and Duties

Chapter 2 - Central Excise Duty on Iron and Steel Products and articles thereof

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Report No. 7 of 2015 (Indirect Taxes-Central Excise) Chapter II Central Excise Duty on Iron and Steel Products and articles thereof 2.1 Introduction India is the fourth largest steel producer in the world and Iron and steel was among the top three...

Glossary

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MTR Monthly Technical Report NCCD National Calamity Contingent Duty NeGP National e-Governance Plan NPV Net Present Value PD Principal Director PDS Public Distribution System 69 Report No. 7 of 2015 (Indirect Taxes-Central Excise) POL Petroleum Oil Lubricants PLA Personal Ledger Account R&C...............

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05 May 2015

Performance

Report No. 11 of 2015 - Performance Audit of Rashtriya Krishi Vikas Yojana RKVY, Union Government, Ministry of Agriculture

Rashtriya Krishi Vikas Yojana (RKVY) was launched in the XIth Five Year Plan against a backdrop of faltering agriculture growth in the previous decades as the growth rate of agriculture and allied sectors decreased from 4.8 per cent in the Eighth...

Sector:

Agriculture and Rural Development |

General Sector Ministries and Constitutional Bodies

Annexures

_{(PDF 32.8 MB)}

of Regional Institute of Livestock Entrepreneurship Management, Assam Rajasthan 2007-08 Establishment of fish seed production unit March 2008 3.00 in Public Private Partnership (PPP) mode 2008-09 Date Palm tissue culture laboratory and 18.08.2008 17.53 nursery (PPP model) 2009-10 24.06.2009 25.00...............

Chapter 5 - Project Implementation

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The Department replied (September 2013) that Public Works Department had assured to complete the work at the earliest. 36. Manipur Horticulture Promotion of underdeveloped horticulture crops (2010-11) - 4.00 Against the project cost of 4.00 crore, 2.00 crore was released and utilized. The...............

Chapter 4 - Financial Management

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4.3 Observations on incentivizing the States One of the main objectives of RKVY was to incentivize the States to increase public investment in agriculture and allied sectors. An analysis of the figures of total allocation and allocation for agriculture and allied sectors by the States* revealed...............

Chapter 6 - Monitoring and Evaluation

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The State Governments shall notify the SLSC within a month after the publication of the Guidelines and inform Ministry. Further, Ministry issued (July 200S) directions for constitution of a Committee under the Chairmanship of the Agriculture Production Commissioner which would inter- alia review...............

Executive Summary and Recommendations

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Report No. 11 of 2015 Executive Summary Rashtriya Krishi Vikas Yojana (RKVY) was launched in the XIth Five Year Plan against a backdrop of faltering agriculture growth in the previous decades as the growth rate of agriculture and allied sectors...

Chapter 2 - Audit Approach

_{(PDF 3.42 MB)}

Lack of convergence results in wastage of public money at the cost of the exchequer. Further, it also points out to the fact that the DPRs were not prepared properly taking advantage of possible synergy through convergence with the existing schemes of Central/State Government. A...............

Chapter 3 - Planning Process and Coordination

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Lack of convergence results in wastage of public money at the cost of the exchequer. Further, it also points out to the fact that the DPRs were not prepared properly taking advantage of possible synergy through convergence with the existing schemes of Central/State Government. A...............

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08 May 2015

Compliance

Report No. 20 of 2015 - Union Government, Communications and IT Sector

for National e-Governance Plan (NeGP) and Delivery of Services to common citizens through Common Service Centres (CSCs) 4.1 93 Chapter V : Public Sector Undertakings under the Ministry Non/short billing of rental charges for leased circuits / STM systems 5.1 115 Inordinate delay in...............

Sector:

Information and Communication

Chapter 4 - Department of Electronics and Information Technology

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Approval is still awaited. (iv) Network Operators SWAN could be implemented through Public Private Partnership (PPP) Model also. In this model, State/UT identifies a suitable PPP model (BOO, BOOT etc.) and selects an appropriate agency through suitable competitive bidding process for...............

Annexures

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ANNEXURES Report No. 20 of 2015 Annexure-I (Para 2.2) Statement showing calculation of cost recoverable on account of GSM spectrum holdings above prescribed 2G spectrum by the TSPs (? in crore) SI. Date of Name of Name of 2G 2G Reserve Cost of No....

Chapter 5 - Public Sector Undertakings under the Ministry

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Report No. 20 of 2015 CHAPTER-V PUBLIC SECTOR UNDERTAKINGS UNDER THE MINISTRY 5.1 Non/short billing of Rental Charges for Leased Circuits/STM Systems Despite assurance by BSNL to...............

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20 March 2015

Compliance

Report No. 3 of 2015 - Compliance Audit on Direct Taxes Union Government, Department of Revenue

Miscellaneous Capital Receipts 27,553 C. Recovery of Loan & Advances 24,549 D. Public Debt Receipts 39,94,966 Receipts of Government of India (A+B+C+D) 55,83,092 Note: Total Revenue Receipts include ` 3,18,230 crore, share of net proceeds of direct and indirect taxes directly assigned to...............

Sector:

Taxes and Duties

Appendices

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Italian Thai Development 2006-07 53.13 Taxation Public Company Limited Quality of assessments - Incorrect application of rates of tax and surcharge, etc. 87 54-CT Delhi CIT-Central-I Pearl Studios Pvt. Limited 2010-11 521.14 88 53-CT Delhi CIT-Central-I Pixion Media Pvt. Limited 2010-11...............

Functioning of Income Tax Settlement Commission and Implementation of its orders by ITD

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Report No. 3 of 2015 (Direct Taxes) Chapter V - Functioning of Income Tax Settlement Commission and Implementation of its orders by ITD 5.1 Introduction The Government of India set up an Income Tax Settlement Commission32 (the Commission) on 01...

Income Tax and Wealth Tax

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Report No. 3 of 2015 (Direct Taxes) Chapter IV: Income Tax and Wealth Tax 4.1 Introduction 4.1.1 We referred 124 high value cases pertaining to Income tax involving tax effect of? 396.92 crore to the Ministry of Finance during June 2014 to...

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05 May 2015

Compliance

Report No. 2 of 2015 - Compliance Audit on General Purpose Financial Reports of Central Public Sector Enterprises of Union Government, Commercial

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. Return on investment in government...............

Sector:

Finance

Chapter 1 - Financial Performance of Central Public Sector Enterprices

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CHAPTER 1 Financial Performance of Central Public Sector Enterprises 1.1 Introduction This Report presents the financial performance of government companies, statutory corporations and deemed...............

Chapter 2 - Oversight Role of CAG

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Report No. 2 of 2015 CHAPTER 2 Oversight Role of CAG 2.1 Audit of Public Sector Enterprises Under Section 619 of the Companies Act, 1956, the auditor (statutory auditor) of a government company including deemed...............

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07 May 2010

Performance

Report No. 7 of 2009 - Performance Audit of Income Tax Refunds

on Direct Taxes (Kelkar Committe e) had observed that “the failure of the tax administration to issue refunds continues to be a major source of public grievance.” One of its main recommendations to address the problem was replacement of the existing cumbersome and manually-operated...............

Sector:

Taxes and Duties

Chapter 4 - Timeliness in processing of Refunds

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The upper limit for processing time during 2005-08 was four months, which was increased to six months in 2008-09. The commitment to the public in the Citizen's Charter was for refunds in nine months. The extension of time is, in a way, admission of the constraints that the department is facing...............

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18 December 2009

Performance

Report No. 8 of 2009 - Performace Audit of National Rural Health Mission of Union Government, Ministry of Health & Family Welfare

The long-running disease control programmes have been brought under a more cohesive implementation structure and Indian Public Health Standards guiding infrastructure and facilities established. 2. Audit scope and methodology The performance audit on implementation of the NRHM was...............

Sector:

Education, Health & Family Welfare

Annexures

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2.94 crore. The SHS did not follow codal provisions to safeguard the public funds as two 0.59 executing agencies were allowed contingencies and charges for quality control at varied rates of two to five per cent of estimated cost of works. No such charges were claimed by the third PSU...............

Chapter 9 - Achievements in Healthcare

_{(PDF 0.38 MB)}

to improve the utilization of inpatient beds in public facilities. 9.3 Reproductive and Child Health (RCH) 9.3.1 Maternal health Under maternal health, the RCH II aimed to reduce maternal and infant mortality rates to 100 per one lakh and 30 per thousand respectively by 2010. The important...............

Chapter 6 - Infrastructure Development and Capacity Building

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This involves simultaneous corrections in manpower planning and infrastructure strengthening. The Mission had developed comprehensive Indian Public Health Standards (IPHS) defining infrastructural, personnel, equipment and management standards for different levels of health centres. Besides, the...............

Chapter 3 - Community participation

_{(PDF 0.54 MB)}

The community monitoring framework could be used for validating the data collected by the ANM, Anganwadi Worker (AWW) and other functionary of the public health system. The practice of validation of data collected by the ANM, AWW etc. or monitoring of data collection process by the local...............

Chapter 7 - Procurement and Supply of Medicine and Equipment

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The Ministry had Central Public Sector Enterprises (CPSE) as placed supply orders of Rs. 22.37 the net rates (offered by them after discounts) crore for 1440 lakh doses of DPT were higher than the Rate Contract (RC) of the vaccines on three agencies) @ Rs. Central Medical Stores...............

Chapter 2 - Planning and Monitoring

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2.4.4 Public report on health As envisaged under the NRHM, each district was required to publish a public report on health annually. During 2005-08, in most districts DHSs did not publish an annual report on public health13. The Ministry stated that that annual public report on health...............

Chapter 5 - Fund Flow Management

_{(PDF 0.23 MB)}

Report No. 8 of2009-10 CHAPTER 5: FUND FLOW MANAGEMENT 5. Public spending on health care The Mission aimed to annually increase allocation by the central government for the health sector by 30 per cent up...............

Chapter 8 - Information, Education and Communication

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The Ministry had been implementing a comprehensive IEC package for publicity through extensive use of television, radio and other media with the help of the Song and Drama Division, Directorate of Advertising and Visual Publicity and Directorate of Field Publicity of the Ministry of Information...............

Chapter 1 - Introduction

_{(PDF 1.15 MB)}

1.1.1 Objectives of the programme The main objectives of the NRHM are: Reduction in child and maternal mortality; Universal access to public services for food and nutrition, sanitation and hygiene and universal access to public health care services with emphasis on services...............

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13 August 2010

Performance

Report No. 20 of 2009-10 - Performance Audit of The Appeal Process-Union Government-Direct Taxes

Greater public disclosure on the performance of the AOs, capturing the error rates, would enforce greater accountability. Such information should provide break-up on the assessments completed, demands raised, number of refunds (and amount) and number in appeals (with amount) disputed. To begin...............

Sector:

Taxes and Duties

Effectiveness of internal control

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CHAPTER 5 EFFECTIVENESS OF INTERNAL CONTROLS Collection of data Process after the appellate decision Receipt of the appellate orders Filing of second appeal: Timeliness Implementation of appellate orders: Timeliness Recommendations Report No. 20...

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Performance

Andhra Pradesh

Report of 2010 - Performance Audit on Revenue Receipt of Government of Andhra Pradesh

The Prohibition and Excise Department (the Department) plays the dual role of enforcing prohibition of arrack and procuring revenue through regulation of Indian Made Foreign Liquor (IMFL) and Toddy.Duty paid on manufacture and the license fee...

Sector:

Taxes and Duties

Chapter 4 - Monitoring & Control

_{(PDF 9.98 MB)}

STF teams conduct raids based on the complaints received from general public in writing/over phone. The control of crime at district level is also monitored by SHOs under the concerned P&ES. They attend to collection of license fee, current rentals, excise arrears, issue of tree tapping...............

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Compliance

Andhra Pradesh

Report of 2011 - Performance Audit on Revenue of Government of Andhra Pradesh

Power 22.11 25.13 15.77 26.12 27.61 (+) 5.70 7. Major and medium irrigation 68.81 42.03 38.33 81.88 65.32 (-) 20.22 8. Medical and public health 34.19 67.31 48.43 70.58 67.50 (-) 4.36 9. Co-operation 23.61 39.14 20.09 37.51 29.21 (-) 22.13 10. Public works 7.09 7.56 7.65 7.52 9.60 (+) 27.66...............

Sector:

Taxes and Duties

Chapter 2 - Sales TAX / VAT

_{(PDF 0.31 MB)}

wide publicity through issue of circulars to all The Department divisions and other State Governments, including defective forms noticed by the Department. replied (July 2011) that the visiting team’s verification exercise alerts the CT Departments of other States. It is suggested that a...............

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Andhra Pradesh

Andhra Pradesh