MENU
About Us
About Us
Our Mandate
Disclosure
Our Offices
State Level Offices
Central Audit Offices
Training Institutes
Audit Reports
Accounts
Resources
Contact Us
Working with Us
Contact Us
Media Centre
Others
CoRE
International Relations
Grievances
Employee Corner

Audit Reports

Reports older than 2009

Filter

filter

Page 3 of 5, showing 10 records out of 47 total

31 July 2015
Compliance
Report No. 21 of 2015 - Compliance Audit on Union Government, Commercial Volume 2

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

Sector:
Industry and Commerce
Chapter 1 - Ministry of Heavy Industries and Public Enterprises
(PDF 0.09 MB)

 Report No. 21 of 2015 (Volume II) CHAPTER I: MINISTRY OF HEAVY INDUSTRIES AND PUBLIC ENTERPRISES Bharat Heavy Electricals Limited 1.1 Non-regularisation of land and delay in execution of lease deed Abnormal delay in taking decision on retention...

Download Full Report (PDF 0.66 MB)
31 July 2015
Compliance
Report No. 21 of 2015 - Compliance Audit on Union Government, Commercial Volume 1

Reply given by CPSEs is not acceptable as they had not adhered to the conditions for export of rice stipulated by DGFT. Impact of guidelines of the Ministry, to prevent recurrence of such incidents will be assessed in future audits. The State Trading Corporation of India Limited 4.4 Non...

Sector:
Industry and Commerce
Chapter 4 - Ministry of Commerce and Industry
(PDF 0.11 MB)

Reply given by CPSEs is not acceptable as they had not adhered to the conditions for export of rice stipulated by DGFT. Impact of guidelines of the Ministry, to prevent recurrence of such incidents will be assessed in future audits. The State Trading Corporation of India Limited 4.4 Non...

Download Full Report (PDF 0.83 MB)
23 September 2014
Compliance Performance
Pondicherry
Report No. 1 of 2014 - Compliance and Performance Audit of Government of Pondicherry

This Report has been prepared for submission to the Lieutenant Governor under Section 49 of the Government of Union Territories Act, 1963. Audit observations on the Annual Accounts of the Union Territory Government would form part of a Report on...

Chapter 4 - Revenue Receipts
(PDF 10.01 MB)

CHAPTER IV REVENUE RECEIPTS CHAPTER IV REVENUE RECEIPTS 4.1 Trend of revenue receipts The tax and non-tax revenue raised by the Government of the Union Territory of Puducherry and the grants-in-aid received from the Government of India during the...

Download Full Report (PDF 36.46 MB)
28 July 2014
Compliance Performance
Odisha
Report No. 4 of 2014 - Audit Report on Revenue Sector of Government of Odisha

This Report contains 61 paragraphs and one Performance Audit (PA) relating to non/short lev of tax. interest, penalty, revenue foregone, etc., involving RS 6.195.38 crore. The total revenue receipts of the Government for the year 2012-13 amounted to ...

Sector:
Taxes and Duties
Chapter 2 - VALUE ADDED TAX, CENTRAL SALES TAX, ENTRY TAX AND PROFESSION TAX
(PDF 1.14 MB)

CHAPER-II: VALUE ADDED TAX, CENTRAL SALES TAX, ENTRY TAX AND PROFESSION TAX EXECUTIVE SUMMARY Increase/decrease in In 2012-13, collection of taxes from Odisha Value tax collection. Added Tax (OVAT) including Odisha Sales Tax (OST)/Central Sales Tax ...

Glossary
(PDF 0.1 MB)

of Commercial Taxes DCR Demand Collection Register DDM Deputy Director of Mines DEO District Excise Officer DEPB Duty Entitlement Pass Book DGFT Director General of Foreign Trade DLF Depot License Fee DM Director of Mines DoC Department of Coal DP Draft Paragraph DS Denatured Spirit DSR...

Download Full Report (PDF 12.22 MB)
Financial
Uttarakhand
Report of 2010 - Financial Audit on State Finance of Government of Uttarakhand

This Report on the Finances of the Government of Uttarakhand is being brought out with a view to assess objectively the financial performance of the State during the year 2009-10. The aim of this Report is to provide the State Government with timely ...

Appendices
(PDF 0.46 MB)

Appendices Appendix-1 (Reference: Profile of Uttarakhand, Paragraph 1.3,1.3.1 and 1.4.1; Pages 1, 8,10 and 16) STATE PROFILE (Uttarakhand) A General Data SLNo. Particulars Figures 1 Area 53,483 sq km 2 Population a. As per 2001 Census. 0.85 crore...

Download Full Report (PDF 3.52 MB)
19 March 2013
Performance
Kerala
Report No. 1 of 2013 - Performance Audit on Revenue Receipts of Government of Kerala

This Report contains 39 paragraphs including one Performance Audit on "Levy and Collection of VAT on Evasion Prone Commodities/Areas in Commercial Taxes Department" relating to non/short levy of tax, interest and penalty etc; involving Rs. 304.66...

Annexures
(PDF 3.28 MB)

as Licence value conceded geof escaped/ of tax levy per the data received (Face in the discount suppressed available value-10 per annual on face with DGFT cent return value discount) 1 32010843824 2007-08 CTO, 3”1 Circle, 60.26 54.23 8.96 0.00 45.27 1.81 3.62 0.87 6.30 M/s Seaboy...

Download Full Report (PDF 34.32 MB)
23 April 2010
Compliance
Report No. 14 of 2009 - Compliance Audit on Indirect Taxes – Customs Union Government, Department of Revenue

4.3.1 of the FTP 2004-09, stipulates that DEPB scrip shall be available against such export products and at such rates as may be specified by the DGFT by way of public notice. However, as per DEPB code 90/22D, in the absence of any notified rate by the DGFT, the DEPB scrip at the rate of one...

Sector:
Taxes and Duties
Chapter 2 – Duty exemption schemes
(PDF 0.09 MB)

4.3.1 of the FTP 2004-09, stipulates that DEPB scrip shall be available against such export products and at such rates as may be specified by the DGFT by way of public notice. However, as per DEPB code 90/22D, in the absence of any notified rate by the DGFT, the DEPB scrip at the rate of one...

Glossary of terms and abbreviations
(PDF 0.04 MB)

of central excise Commissionerate Countervailing duty CVD Customs, Excise & Service Tax Appellate Tribunal CESTAT Director General of Foreign Trade DGFT Duty Entitlement Pass Book DEPB Duty Free Credit Entitlement Certificate DFCEC Duty Free Replenishment Certificate DFRC Excise Law Times ELT...

Download Full Report (PDF 0.53 MB)
05 August 2010
Compliance
Report No. 9 of 2009 - Compliance Audit on Compliance Audit 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 C&AG of India under Section 619(3) (b) of the Companies...

Sector:
Finance |
Transport & Infrastructure |
Power & Energy |
Industry and Commerce |
Science and Technology |
Information and Communication |
Agriculture and Rural Development |
Social Welfare |
Defence and National Security
Chapter 2 - Ministry of Civil Aviation
(PDF 0.08 MB)

Report No. 9 of2009-10 ' CHAPTER II: MINISTRY OF CIVIL AVIATION Airline Allied Services Limited 2.1.1 Loss on account of payment of idle lease rent Avoidable expenditure of Rs.2.50 crore on payment of lease rent before commencement of commercial...

Chapter 4 - Ministry of Commerce and Industry
(PDF 0.07 MB)

Report No. 9 of2009-10 (-> CHAPTER IV: MINISTRY OF COMMERCE AND INDUSTRY V_J Export Credit Guarantee Corporation of India Limited 4.1.1 Inadequate due diligence during settlement of a claim Madurai branch of ECGC settled an inadmissible claim for...

Download Full Report (PDF 0.85 MB)
26 November 2010
Compliance
Report No. 17 of 2010 - Compliance Audit on Environment, Union Government Ministry of Environment and Forests

The contention that trade has been regulated by DGFT and hence there would be no adverse effect is to be viewed in the background of the fact that according to the Act, it was the responsibility of NBA to prepare a list of biological materials that were normally traded as commodities and to...

Sector:
Environment and Sustainable Development
Chapter 3 - Biodiversity
(PDF 1.32 MB)

The contention that trade has been regulated by DGFT and hence there would be no adverse effect is to be viewed in the background of the fact that according to the Act, it was the responsibility of NBA to prepare a list of biological materials that were normally traded as commodities and to...

Download Full Report (PDF 3.25 MB)
25 March 2011
Compliance
Report No. 24 of 2010 - Compliance Audit on Indirect Taxes – Customs Union Government, Department of Revenue

Test check of TED payment records in the office of the Joint DGFT, Ludhiana, revealed that in 379 cases the claims for refunds were not settled within the prescribed time limit resulting in payment of interest amounting to ` 75.31 lakh. When we pointed this out (September 2009), the Regional...

Sector:
Taxes and Duties
Chapter 2 – Incorrect assessment of customs duties
(PDF 0.05 MB)

Test check of TED payment records in the office of the Joint DGFT, Ludhiana, revealed that in 379 cases the claims for refunds were not settled within the prescribed time limit resulting in payment of interest amounting to 75.31 lakh. When we pointed this out (September 2009), the Regional...

Chapter 4 - Duty exemption/remission schemes
(PDF 0.06 MB)

This resulted in excess grant of duty credit for 13.88 lakh. When we pointed this out (July 2009), the JDGT, Cuttack citing DGFT policy circular no. 3 (RE 2008)/2004-2009 dated 24 April 2008 (Paragraph 3) stated (July 2009) that since the exporters had claimed DEPB benefit for packing...

Glossary of terms and abbreviations
(PDF 0.03 MB)

of customs Commissionerate Countervailing duty CVD Crude palm oil CPO Crude degummed soyabean oil CDSO Director General of Foreign Trade DGFT Duty Entitlement Pass Book DEPB Domestic tariff area DTA Duty Free Credit Entitlement Certificate DFCEC Duty Free Replenishment Certificate...

Download Full Report (PDF 0.4 MB)