Audit Reports

26 March 2021

Compliance

Telangana

Report No.7 of 2020 - General, Social and Economic Sectors, Government of Telangana

This Report pertaining to the State of Telangana for the year ended March 2019 has been prepared for submission to Governor of Telangana under Article 151 of the Constitution of India for being laid before the Legislature of the State. This Report...

Chapter 3 of Report No.7 of 2020 - General, Social and Economic Sectors, Government of Telangana

_{(PDF 13.48 MB)}

Chapter I II Pages 31 - 55 Compliance Audit Observations Chapter III – Compliance Audit Observations Page 31 Chapter III – Compliance Audit Observations Introduction Compliance audit is an independent assessment of whether a given subject matter ...

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24 March 2021

Compliance

Report No. 2 of 2021 - Union Government (Civil) Compliance Audit Observations

This Report contains significant audit findings arising from the compliance audit of financial transactions under 64 civil grants relating to 37 Civil Ministries/Departments of the Union Government including Union Territories without Legislatures...

Sector:

General Sector Ministries and Constitutional Bodies

Appendix

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APPENDICES Report No. 2 of 2021 135 Appendix-I (Referred to in paragraph no. 1.5) Gross expenditure incurred by these Ministries/Depa rtments during 2016-17 to 2018-19 (` `` ` in crore) Sl. No. Name of Ministry 2016-17 2017-18 2018-19 1. Agriculture ...

Chapter 1: Introduction

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Report No. 2 of 2021 1 1.1 About this Report This Report contains the significant results of the Compliance Audit of financial transactions of the Ministries/Departments of the U nion Government and their Autonomous Bodies under General, Social,...

Chapter 5: Ministry of External Affairs

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Report No. 2 of 2021 39 Passport Seva Project Division 5.1 Incorrect application of rate of service charge s led to excess payment Ministry of External Affairs made excess payment of ` `` ` 2.89 crore to the Service Provider for Passport Services...

Chapter 8: Ministry of Human Resource Development (Ministry of Education)

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Report No. 2 of 2021 65 8.1 Irregular payment of ad hoc bonus 13 Central Autonomous Bodies (CABs) made payments o f ad hoc bonus to their employees in the absence of any order issued by the competent authority, which resulted in irregular payment,...

Preface

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Report No. 2 of 2021 v This Report for the year ended March 2019 has been prepared for submission to the President under Article 151 of the Constitution of India. The Report contains significant results of the compliance audit of fi nancial...

Overview

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Report No. 2 of 2021 vii This Report contains significant audit findings ari sing from the compliance audit of financial transactions under 64 civil grants rel ating to 37 Civil Ministries/Departments of the Union Government incl uding Union...

Chapter 13: Union Territories

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Report No. 2 of 2021 97 Andaman and Nicobar Administration 13.1 Wasteful expenditure In September 2015, the Ministry of Civil Aviation ( MoCA) notified 1 that inter alia , no structure shall be constructed on any land wit hin a radius not exceeding...

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24 March 2021

Compliance

Report No. 17 of 2020 - Compliance Audit on Union Government (Department of Revenue - Customs)

The Report for the year ended March 2019 contains significant results of the compliance audit of the Department of Revenue – Customs under the Ministry of Finance and Director General of Foreign Trade under Ministry of Commerce and Industry....

Sector:

Taxes and Duties

Chapter I - Customs Revenue

_{(PDF 0.97 MB)}

Report No. 17 of 2020 – Union Government (Indirect Taxes–Customs) 1 Report No. of 2020 – Union Government (Indirect Taxes – Customs) 1 CHAPTER I Customs Revenue 1.1. Nature of Customs Duties 1.1.1 Customs duty is levied on import of goods...

Executive Summary

_{(PDF 0.97 MB)}

iii Report No. 17 of 2020 – Union Government (Indirect Taxes–Customs) Report No. 17 of 2020 – Union Government (Indirect Taxes – Customs) v Customs duty is levied on import of goods into India and on export of certain goods out of India...

Chapter 4 - Non-compliance to provisions of Customs Act, Customs Tariff Act and Tariff Notifications

_{(PDF 0.86 MB)}

Report No. 17 of 2020 – Union Government (Indirect Taxes–Customs) 57 Report No. of 2020 – Union Government (Indirect Taxes – Customs) 57 CHAPTER IV Non- compliance to provisions of Customs Act, Customs Tariff Act and Tariff Notifications 4.1 ...

Glossary of terms and abbreviations

_{(PDF 0.47 MB)}

xi Report No. 17 of 2020 – Union Government (Indirect Taxes–Customs) Report No. 17 of 2020 – Union Government (Indirect Taxes – Customs) xv Glossary of terms and abbreviations Abbreviation Expanded form AA Advance Authorization ACC Air Cargo ...

Chapter 2 - CAG’s Audit mandate and extent of Audit

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Report No. 17 of 2020 – Union Government (Indirect Taxes–Customs) 13 Report No. of 2020 – Union Government (Indirect Taxes – Customs) 13 CHAPTER II CAG’s Audit mandate and extent of Audit 2.1 Authority of the CAG for audit of receipts...

Chapter 5 - Non-compliance to provisions of various Export Promotion Schemes of Foreign Trade Policy

_{(PDF 0.81 MB)}

Report No. 17 of 2020 – Union Government (Indirect Taxes–Customs) 85 Report No. of 2020 – Union Government (Indirect Taxes – Customs) 85 CHAPTER V Non- Compliance to provisions of various Export Promotion Schemes of Foreign Trade Policy 5.1...

Annexure

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ANNEXURE Report No. 17 of 2020 – Union Government (Indirect Taxes–Customs) 97 Report No. of 2020 – Union Government (Indirect Taxes – Customs) 99 ANNEXURE: 1 Fact Sheet on Special Economic Zones (Refer paragraph 1.9) As on 1 April 2019...

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24 March 2021

Performance

Report No. 16 of 2020 - Performance Audit on Assessment of Co-operative Societies and Co-operative Banks, Union Government Department of Revenue - Direct Taxes

The Co-operative Sector witnessed a significant growth in terms of number of entities registered as Co-operative Societies and Co-operative Banks. During 2009-10 to 2016-17, Co-operative Societies registered a growth of...

Sector:

Taxes and Duties

Chapter I - Introduction

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Report \bo. 16 o\f 2020 (Per\formance Audit) 1 1.1 Overv\bew Co\foperat\bve Inst\btut\bons A Co-op\brat\fv\b 1 \fs an autonomous assoc\fat\fon of p\brsons un\ft\bd voluntar\fly to m\b\bt th\b\fr common \bconom\fc, soc\fal and cultural n\b\b ds and...

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24 March 2021

Compliance

Report No. 1 of 2021 - Compliance Audit on Union Government Department of Revenue (Indirect Taxes – Goods and Services Tax, Central Excise and Service Tax) Customs

Compliance Audit Report of the Comptroller and Auditor General of India on Goods and Services Tax, Central Excise and Service Tax revenue (Report No. 1 of 2021) for the years ended March 2019 and March 2020 was presented in Parliament on 24 March...

Sector:

Taxes and Duties

Chapter 3 - Information Technology Audit of GSTN (Phase-II)

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Report \bo. 1 of \f0\f1 (Indirect Taxes – Goods and Services Tax, Central Excise and Service Tax) 31 Chapter III: In\bormation Techno\fogy Audit o\b GSTN (Ph ase-II) 3.1 Introduction Goods and SeQbvices Tax NetwoQbk (GSTN) is a pQbivate limited...

Chapter I - Indirect Taxes Administration

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Report \bo. 1 of \f0\f1 (Indirect Taxes – Goods and Services Tax, Central Excise and Service Tax) 1 Chapter I: Indirect Taxes Administration This chapteQb gives an oveQbview of the indiQbect taxe s administQbation, Qbevenue tQbends in indiQbect...

Chapter 4 - Compliance Audit of GST

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Report \bo. 1 of \f0\f1 (Indirect Taxes – Goods and Services Tax, Central Excise and Service Tax) 81 Chapter IV: Comp\fiance Audit o\b GST This chapteQb includes audit findings Qbelated to Goo ds and SeQbvices Tax (GST). The instances mentioned in ...

Executive Summary

_{(PDF 0.16 MB)}

Report \bo. 1 of \f0\f1 (Indirect Taxes – Goods and Services Tax, Central Excise and Service Tax) iii Executi\be Summ\fry Ch\fpter I: Indirect T\fxes Administr\ftion In the \bAG’\f fir\ft Audit Report 1 on Good\f and Service\f Tax (GST), we...

Chapter 5 - Show Cause Notices (SCNs) & Adjudication Process in CBIC

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Report \bo. 1 of \f0\f1 (Indirect Taxes – Goods and Services Tax, Central Excise and Service Tax) 111 Chapter V: Show Cause Notices (SCNs) & Adjudication Process in CBIC 5.1 Introduction Adjudication is a quasi-judicial function of the de...

Appendices

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APPENDI\bES Report \bo. 1 of \f0\f1 (Indirect Taxes – Goods and Services Tax, Central Excise and Service Tax) 171 Appendix-I: Status o\b certi\bication o\b revenue unde r Section 7(3)(b) o\b Goods and Services Tax (Compensation to States) Act ,...

Chapter 2 - Audit Mandate, Audit Universe and Response to Audit

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Report \bo. 1 of \f0\f1 (Indirect Taxes – Goods and Services Tax, Central Excise and Service Tax) 19 Chapter II: Audit Mandate, Audit Universe and Respo nse to Audit 2.1 Audit Mandate AQbticle 149 of the Constitution of Qfndia pQbovides t hat the...

Chapter 6 - Effectiveness of Tax administration and Internal Controls (Central Excise and Service Tax)

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Report \bo. 1 of \f0\f1 (Indirect Taxes – Goods and Services Tax, Central Excise and Service Tax) 145 Chapter VI: E\b\bectiveness o\b Tax administration and In terna\f Contro\fs (Centra\f Excise and Service Tax) 6.1 Audit o\b Centra\f Excise and...

Index

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Tab\fe o\b Contents Contents Page Pre\bace i Executive summary iii Chapter I : Indirect Taxes Administration 1-17 1.1 NatuQbe of QfndiQbect Taxes 1 1.2 OQbganizational StQbuctuQbe 2 1.3 Revenue TQbend 3 1.4 Compliance VeQbification Mechanism undeQb...

Glossary

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Report \bo. 1 of \f0\f1 (Indirect Taxes – Goods and Services Tax, Central Excise and Service Tax) 193 G\fossary AC Assistant CommissioneQb ACES Automation of CentQbal Excise and SeQbvice Tax ACM Audit Committee Meeting AQfS Application &...

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24 March 2021

Compliance

Report No. 17 of 2020 - Compliance Audit on Union Government Department of Revenue Customs

Sector:

Taxes and Duties

Chapter 1 Customs Revenue

_{(PDF 0.97 MB)}

Report No. 17 of 2020 – Union Government (Indirect Taxes–Customs) 1 Report No. of 2020 – Union Government (Indirect Taxes – Customs) 1 CHAPTER I Customs Revenue 1.1. Nature of Customs Duties 1.1.1 Customs duty is levied on import of goods...

Executive Summary

_{(PDF 0.44 MB)}

iii Report No. 17 of 2020 – Union Government (Indirect Taxes–Customs) Customs duty is levied on import of goods into India and on export of certain goods out of India (Entry 83 of List 1 of the Seventh Schedule of the Constitution). Customs...

Chapter 4 Non-compliance to provisions of Customs Act, Customs Tariff Act and Tariff Notifications

_{(PDF 0.86 MB)}

Report No. 17 of 2020 – Union Government (Indirect Taxes–Customs) 57 Report No. of 2020 – Union Government (Indirect Taxes – Customs) 57 CHAPTER IV Non- compliance to provisions of Customs Act, Customs Tariff Act and Tariff Notifications 4.1 ...

Glossary of terms and abbreviations

_{(PDF 0.19 MB)}

xi Report No. 17 of 2020 – Union Government (Indirect Taxes–Customs) Glossary of terms and abbreviations Abbreviation Expanded form AA Advance Authorization ACC Air Cargo Complex ADD Anti Dumping Duty ADGFT Additional Director General of Foreign ...

Chapter 2 CAG’s Audit mandate and extent of Audit

_{(PDF 0.61 MB)}

Report No. 17 of 2020 – Union Government (Indirect Taxes–Customs) 13 Report No. of 2020 – Union Government (Indirect Taxes – Customs) 13 CHAPTER II CAG’s Audit mandate and extent of Audit 2.1 Authority of the CAG for audit of receipts...

Chapter 5 Non-compliance to provisions of various Export Promotion Schemes of Foreign Trade Policy

_{(PDF 0.81 MB)}

Report No. 17 of 2020 – Union Government (Indirect Taxes–Customs) 85 Report No. of 2020 – Union Government (Indirect Taxes – Customs) 85 CHAPTER V Non- Compliance to provisions of various Export Promotion Schemes of Foreign Trade Policy 5.1...

Annexure

_{(PDF 1.3 MB)}

ANNEXURE Report No. 17 of 2020 – Union Government (Indirect Taxes–Customs) 97 Report No. of 2020 – Union Government (Indirect Taxes – Customs) 99 ANNEXURE: 1 Fact Sheet on Special Economic Zones (Refer paragraph 1.9) As on 1 April 2019...

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23 March 2021

Compliance Financial Performance

Bihar

Report No. 2 of the year 2020 of the Comptroller and Auditor General of India on Public Sector Undertakings for the year ended 31 March 2018 (Govt. of Bihar).

Sector:

Industry and Commerce |

Power & Energy

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23 March 2021

Compliance Performance

Bihar

Report No. 1 of the year 2020 of the Comptroller and Auditor General of India on General, Social and Economic Sectors for the year ended 31 March 2018 (Govt. of Bihar)

Sector:

Local Bodies |

Environment and Sustainable Development |

Science and Technology |

Industry and Commerce |

Agriculture and Rural Development |

Art, Culture and Sports |

Social Welfare |

Social Infrastructure |

Education, Health & Family Welfare |

General Sector Ministries and Constitutional Bodies |

Information and Communication |

Power & Energy |

Transport & Infrastructure

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06 March 2021

Performance

Uttarakhand

Performance Audit Report on District Hospital Outcomes (Government of Uttarakhand) for the year 2014- 2019

Sector:

Education, Health & Family Welfare

Chapter 6 Infection Control

_{(PDF 1.38 MB)}

Chapter-6 Infection Control 69 Infection Control Management Health care associated infections are major burdens for patients, society and health care management. An infection control program is conside red efficient which, when used appropriately,...

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16 March 2021

Compliance Performance

Haryana

Report No. 3 of 2020 Non-Public Sector Undertakings (Social, General and Economic Sectors)

This Report contains one Performance Audit on Post-Matric Scholarship Schemes for Scheduled Castes and Other Backward Class Students and 17 paragraphs relating to excess, irregular, unfruitful expenditure, avoidable payments, losses to State...

Sector:

Environment and Sustainable Development |

Science and Technology |

Industry and Commerce |

Agriculture and Rural Development |

Social Welfare |

Social Infrastructure |

Education, Health & Family Welfare |

General Sector Ministries and Constitutional Bodies |

Transport & Infrastructure

Chapter-III

_{(PDF 4.24 MB)}

31 CHAPTER 3 COMPLIANCE AUDIT Animal Husbandry and Dairying Department and Revenue and Disaster Management Department 3.1 Suspected embezzlement Suspected embezzlement of ` `` ` 1.54 lakh occurred in the Sub Division Office, Kaithal due to short...

Chapter-II

_{(PDF 1.17 MB)}

7 CHAPTER 2 PERFORMANCE AUDIT Welfare of Scheduled Castes and Backward Classes, T echnical Education, Higher Education, Skill Development and Industrial Training and Medical Education and Research Departments 2.1 Post-Matric Scholarship Schemes for...

Chapter-I

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1 CHAPTER 1 INTRODUCTION 1.1 Budget profile There are 56 departments and 30 autonomous bodies f unctioning under the Government of Haryana. The position of budget estim ates and actual expenditure there against by the State Government d uring...

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