Audit Reports

30 January 2018

Performance

Sikkim

Performance Audit Report on Sikkim State Lotteries 2015-16 Sikkim

The Director i s supported by a Joint Secretary, a Chief Accounts Officer, an Accounts Officer and other a ccounts and administrative staff in the discharge of his functions . Organisational set -up is given in the diagram below. Organisational set -up Director Directorate of Sikkim State...............

Sector:

Finance

Chapter 2 Audit Findings of Report No.1 of 2017 - Performance Audit on Sikkim State Lotteries Government of Sikkim

_{(PDF 0.85 MB)}

The Department stated (July 2017) that it has since posted its own staff in Kolkata to supervise delivery of paper lottery tickets to the MA and wo uld strengthen the office at Kolkata by posting additional staff to augment the control mechanism. 2.4.2 Maintenance of records of Online Lottery...............

Download Full Report _{(PDF 2.16 MB)}

19 December 2017

Compliance

Report No.43 of 2017 - Compliance Audit on Indirect Taxes – Service Tax-Union Government

The overall sanctioned staff strength of the CBEC w as 84,875 as on 1 January 2017.The organisational structure of CBEC is shown in Appendix I. 1.4 Growth of Indirect Taxes - trends and compositi on Table 1.2 depicts the relative growth of Indirect Taxes during FY13 to FY17. Table 1.2: Growth...............

Sector:

Taxes and Duties

Chapter 2-Service Tax on Commercial Training or Coaching Service

_{(PDF 0.25 MB)}

conduct of examination, catering for the students under any mi d-day meals scheme sponsored by Government, or transportation of stude nts, faculty or staff of such institution. With effect from 11 July 2014 vide notification No. 6/2014-ST dated 11 July 2014, the following services were exempted...............

Chapter 1- Service Tax Administration

_{(PDF 0.24 MB)}

The overall sanctioned staff strength of the CBEC w as 84,875 as on 1 January 2017.The organisational structure of CBEC is shown in Appendix I. 1.4 Growth of Indirect Taxes - trends and compositi on Table 1.2 depicts the relative growth of Indirect Taxes during FY13 to FY17. Table 1.2: Growth...............

Chapter 3-Non-compliance with Rules and Regulations

_{(PDF 0.15 MB)}

welding and ultrasonic t esting services As per para 14 of mega exemption notification dated 20 June 2012, services by way of construction, erection, commissioning, or installation of original works pertaining to railways is exempted from Service Tax. Further, as per para 7.11.11 of “Taxation of...............

Chapter 4-Effectiveness of Internal Controls

_{(PDF 0.32 MB)}

noticed by us, the deta ils of Internal Audit such as selection of these units for audit, conduct of audit, IAP Report etc were not provided to us. Hence we were unable to examine the efficacy of Internal Audit in these cases. Two such cases had been illustrated below: 4.5.8.1 Non-payment of...............

Download Full Report _{(PDF 1.24 MB)}

19 December 2017

Compliance

Report No.42 of 2017 - Compliance Audit on Indirect Taxes – Central Excise-Union Government

The overall sanctioned staff strength of the CBEC w as 84,875 as on 1 Jan\bary 2017. The organisational str\bct\bre of CB EC is shown in Appendix I. 1.4 Growth o\b Indirect Taxes - trends and compositi on Table 1.2 depicts the relative growth of Indirect Taxes d\bring FY13 to FY17. Table...............

Sector:

Taxes and Duties

Chapter 2-Levy and collection of Central Excise duty on Plastics and articles thereof

_{(PDF 0.18 MB)}

Accordingly, A\bdi\f selec\fed 25 Commissionera\fes o\b\f of \fhe \fo\fal of 11 9 Commissionera\fes dealing wi\fh Cen\fral Excise and 25 Divisions and 50 Ranges \bnder \fhese Commissionera\fes . A\bdi\f also selec\fed 308 assessees falling wi\fhin \fhe j\brisdic\fion of \fhese selec\fed...............

Download Full Report _{(PDF 1.21 MB)}

19 December 2017

Compliance

Report No.35 of 2017 - Sharing of Revenue by Private Telecom Service Providers upto 2014-15 Communications and IT Sector Union Government

3.1.1 25 Revenue Reported and Revenue share paid by Telenor group 3.1.2 26 Under Reporting of Revenue from Prepaid Services du e to Netting off of Commission/Offers/Discounts to Dealers/Subscribers 3.2 26 Under Reporting of Revenue due to Netting off of Margin / Commission paid to Distributors:...............

Sector:

Information and Communication

Chapter 4 Revenue Shared by M/s Videocon Telecommunication Limited

_{(PDF 0.12 MB)}

35 of 2017 43 4.2 Under Reporting of Revenue from Prepaid Services du e to Netting off of Commission/Discounts/Offers to Distributors/Subscribers From the scrutiny of data/records pertaining to pre paid services furnished by VTL for the period from 2010-11 to 2014-15, it was observed that – The...............

Download Full Report _{(PDF 2.56 MB)}

19 December 2017

Compliance

Report No.32 of 2017 - Compliance Audit on the Fiscal Responsibility and the Budget Management Act,2003

1.2 Amendments in FRBM Act The 13 th Finance Commission (FC) in its report (December 20 09) for the award period 2010-15 had outlined a renewed fiscal consol idation path for the Centre. 13 th FC recommended zero and three per cent targets of revenue and fiscal deficit respectively to be...............

Sector:

Finance

Chapter 3 Progress in achievement of FRBM targets

_{(PDF 0.19 MB)}

Report No. 32 of 2017 12 Chapter 3: Progress in achievement of FRBM targets This chapter analyses the extent of achievement of various fiscal indicators during financial year 2015-16 in relation to the targets s et in the FRBM Act/Rules, as amended...

Download Full Report _{(PDF 1.18 MB)}

19 December 2017

Compliance

Report No.40 of 2017 - Compliance Audit of Department of Revenue – Direct Taxes Union Government

1.3.2 As on 31 March 2016, the overall staff strength and working strength of the ITD is 78,552 and 45,045 respectively. The sanc tioned and working strength of the officers 18 is 11,052 and 9,200 respectively. The reven\be expendit\bre for the year 2016-17 is ` 5,623 crore 19. 1.4 Budgeting o\b...............

Sector:

Taxes and Duties

Download Full Report _{(PDF 1.39 MB)}

19 December 2017

Compliance

Report No.41 of 2017 - Compliance Audit of Department of Revenue – Customs Union Government

The overall sanctioned staff strength of the CBEC and Customs field formations is 86,812 6 (as on 1 January 2017). The organizational structure of CBEC is shown in Annexure 1. The Department of Commerce (DoC) under Ministry of Commerce and Industry, through Director General of Foreign Trade...............

Sector:

Taxes and Duties

Chapter 2 Irregularities in Duty exemption/Remission Schemes

_{(PDF 0.23 MB)}

by DGFT under Customs notifications are issued by CBEC and these scrips has to be registered by the exporter concerned in the Customs house under the Commissionerates. Import of inputs and capital goods under export promotion schemes are exempt, wholly or partly from Customs duties. Importers of...............

Glossary of terms and abbreviations

_{(PDF 0.14 MB)}

Excise and Customs CBEC Central Excise tariff heading CETH Central Statistical organization CSO Central Sales Tax CST Cost Insurance Freight c.i.f. Commissionerate of Customs Commissionerate Countervailing duty CVD Customs tariff heading CTH Directorate of Data Management DDM Department of...............

Download Full Report _{(PDF 2.09 MB)}

19 December 2017

Performance

Report No.39 of 2017- Performance Audit of Rejuvenation of River Ganga(Namami Gange)

39 of 2017 Rejuvenation of River Ganga (Namami Gange) 14 NMCG replied (August 2017) that earlier , SPMGs had no finance staff. Even as of August 2017 , SPMG Bihar and SPMG West Bengal have no finance personnel. Due to this, Utilizat ion Certificates were not furnished to NMCG in the initial...............

Sector:

Environment and Sustainable Development

Download Full Report _{(PDF 6.67 MB)}

19 December 2017

Financial

Report No.44 of 2017 - Financial Audit of Accounts of the Union Government

4076.01.102 -Heavy & Medium Vehicles (Voted) 1385.50 336.98 1051.86 4. 4076.02.104 -Joint Staff (Voted) 384.92 200.38 158.99 5. 4076.03.103- Other Equipments (Voted) 7133.62 2594.42 982.85 Appropriation Accounts: 2016-17 103 The persisting trend of large savings in the aforesaid heads of...............

Sector:

Finance

Chapter 4 Appropriation Accounts

_{(PDF 0.39 MB)}

For this purpose, additional staff, accommodation, office furniture, other office equipment were required and it was not possible to accommodate the corresponding expenditure with the funds available under the Secretariat head of the Ministry. (ii) To facilitate inspection by the officers of...............

Download Full Report _{(PDF 3.49 MB)}

24 October 2017

Compliance

Rajasthan

Report No.3 of 2017 - Local Bodies Government of Rajasthan

there were arrears in Audit of 8,365 units of PRIs (ZPs: 23, PSs: 207 and GPs: 8,135) as of March 2016 due to vacant posts and election duties of staff. Director, Local Fund Audit Department issued total 6,575 inspection reports (IRs) containing 60,471 paragraphs which were pending for...............

Sector:

Local Bodies

Chapter 4 Audit Findings On Urban Local Bodies Report No.3 of 2017 - Local Bodies Government of Rajasthan

_{(PDF 0.5 MB)}

Municipal Board, Sagwara stated (June 2016) that recovery was not made due to shortage of staff. The remaining 16 MBs 5 did not furnish reasons for non- 3. Municipal Boards: Deoli, Fatehpur, Malpura, Mertacity and Sagwara. 4. BSNL, Reliance, Airtel, Vodafone, Idea, Tata Hutch, MTS, Tata...............

Download Full Report _{(PDF 2.66 MB)}

Filter

Sikkim

Rajasthan