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Page 46 of 123, showing 10 records out of 1,225 total

10 March 2017

Performance

Report 38 of 2016 - Union Government Defence PA

To meet its financial obligations, CSD receives budget allotment, every financial year from MoD under various ‘Heads’ and the funds are released on weekly basis through Controller of Defence Accounts (CDA),CsD. The sale proceeds of CsD are deposited into CFI by the Area Depots on daily............

Sector:

Defence and National Security

Report 38 of 2016 - Annexures Union Government Defence PA

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57 PERFORMANCE AUDIT ON WORKING OF THE CANTEEN STORES DEPARTMENT Annexure ‘A’ (Reference Para 1.3 of this report) Statement indicating details of 37 URCs covered in Performance Audit. Sl. No. Name of URC 1HQ Delhi Area Station Canteen 2 A F...

Report 38 of 2016 Abbreviations Union Government Defence PA

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Administration Air Headquarter AR Audit Report Army HQ Army Headquarters ASC Coy Army Supply Corp Company Asst GM Assistant General Manager B BE Budget Estimates BoA Board of Administration BOCCS Board of Control Canteen Services C CAMS Centre for Automated Military Survey C&AG Comptroller &............

Report 38 of 2016 Chapter 4 Financial Reporting Union Government Defence PA

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The QD is distributed through the budgetary grants of the Ministry of Defence. The amount so calculated is included in the subsequent years’ budget under the head ‘Supplies and Materials’. The amount of QD sanctioned to the URCs is to be utilized for welfare activities, to meet requirement............

Report 38 of 2016 Chapter 1 Introduction Union Government Defence PA

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To meet its financial obligations, CSD receives budget allotment, every financial year from MoD under various "Heads’ and die funds are released on weekly basis dirough Controller of Defence Accounts (CDA),CSD. The sale proceeds of CSD are deposited into CFI by the Area Depots on daily............

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10 March 2017

Performance

Report 36 of 2016 - Union Government Defence Performance Audit

In reply, MGO stated (May 2016) that the ETP could not be procured as specifications and budgetary quotes of vendors were different and could not be finalized. It was further stated that after promulgation of new delegation of financial powers the same was included in revenue procurement plan............

Sector:

Defence and National Security

Report 36 of 2016 Chapter 1 Introduction Union Government Defence PA

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PERFORMANCE AUDIT ON WORKING OF THE ARMY BASE WORKSHOPS 1 Chapter I: Introduction 1.0 Mandate of Army Base Workshops Army Base Workshops (ABWs) were established during Second World War to carry out repairs and overhaul of weapons, vehicles and...

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06 March 2017

Financial

Kerala

Report No 1 of 2017 - Report on Revenue Sector, Government of Kerala

(Paragraph 4.4.6.2, Bullet 8) · Preparation of budget estimated for State Disaster Response Fund w as not based on estimates of District Collectors. Other miscellaneous relief expenditure was irregularly accounted as SDRF disbursements. (Paragraph 4.4.6.2, Bullet 10) · The State and District............

Sector:

Taxes and Duties |

Finance

Chapter 2 of Report No 1 of 2017 - Taxes VAT on Sales, Trade etc Kerala

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On presentation of the budget for 2014-15, the Department issued circul ar (March 2014) to file fresh compounding option to give advantage of retrospective e ffect proposed in Budget Speech. As the KVAT Rules prescribe the last date of f iling option as 30 April of every year, the Circular............

Chapter 5 of Report No 1 of 2017 - Other Taxes Receipts, Kerala

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CHAPTER-V OTHER TAX RECEIPTS A– STATE EXCISE 5.1 Tax administration The Additional Chief Secretary to the Government (Taxes) is the admi nistrative head of the Excise Department at Government level. The Department i s headed by the Excise...

Appendices of Report No 1 of 2017 - Revenue, Kerala

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invol ved in netting off with KSEBL were included in Government accounts and ensure that remittances through JS K are reconciled as per Kerala Budget Manual. Action taken explanatory notes have not been received. Audit Report (Revenue Sector) for the year ended 31 March 2016 156 Appendix -............

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10 March 2017

Compliance

Union Report 1 of 2017 - Revenue Customs

Performance EP Export Promotion Capital Goods EPCG Export Processing Zone EPZ Export and Import EXIM Financial year FY Fiscal Responsibility and Budget Management Act FRBM Free on Board FOB Foreign Trade Policy FTP Gross Domestic product GDP x Report No.1 of 2017 – Union Government............

Sector:

Taxes and Duties |

Finance

Chapter 3 Preventive Functions of Customs Department Union Government Report 1 of 2017 Revenue Customs

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letter dated 04.05.2012 advised the Commissionerate to carry out the maintenance work of Cat-III vessels locally and from Commissionerate’s own budgetary provision till a new AMC is finalized. 38 Report No.1 of 2017 – Union Government (Indirect Taxes – Customs) 38 In October/November............

Chapter 6 Mis Classification of Goods Union Government Report 1 of 2017 Revenue Customs

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71 Report No.1 of 2017 – Union Government (Indirect Taxes – Customs) 71 CHAPTER VI MIS-CLASSIFICATION OF GOODS During test check of records (March 2014 to March 2016), we noticed 28 cases wherein assessing officers mis-cl assified various...

Chapter 4 Duty Exemption Remission Schemes Union Government Report 1 of 2017 Revenue Customs

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49 Report No.1 of 2017 – Union Government (Indirect Taxes – Customs) 49 CHAPTER IV DUTY EXEMPTION/REMISSION SCHEMES The Government may exempt wholly or part of customs duties for import of inputs and capital goods under an export promotion...

Annexure Union Government Report 1 of 2017 Revenue Customs

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87 Report No.1 of 2017 – Union Government (Indirect Taxes – Customs) 87 Annexure 1 Fact Sheet on Special Economic Zones (Refer paragraph 1.11) (As on 2.9.2016) Number of Formal approvals 408 Number of notified SEZs 328 + (7 Central Govt. + 11...

Chapter 1 Department Of Revenue Customs Revenue Union Government Report 1 of 2017 Revenue Customs

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Customs Revenue as a percentage of Indirect taxes showed decline from 38 percent in FY 12 to 30 percent in FY 16. 1.8 Variation in Budget and Actual Customs receipts Budget and Revised estimates vis-a vis actual Customs receipts during FY 12 to FY 16 are given in Table 1.5 below. Year Imports............

Chapter 7 Incorrect Application Of General Exemption Notifications Union Government Report 1 of 2017 Revenue Customs

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77 Report No.1 of 2017 – Union Government (Indirect Taxes – Customs) 77 CHAPTER VII INCORRECT APPLICATION OF GENERAL EXEMPTION NOTIFICATIONS The Government under section 25 (1) of the Customs Act, 1962 is empowered to exempt either absolutely or ...

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10 March 2017

Compliance

Report 2 of 2017 - Revenue Direct Taxes

Resources of the Union Government 1 ii. Nature of Direct Taxes 1-4 iii. Functions and responsibilities of the CBDT 4 iv. Budgeting of Direct Taxation 4-5 v. Growth of Direct Taxes 5-6 vi. Revenue impact of tax incentives 7 vii. Widening of tax base 8 viii. Disposal of Scrutiny assessments 8-9 ix.............

Sector:

Taxes and Duties

Appendix Union Government Report 2 of 2017 Revenue Direct Taxes

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confirm provisions of 15% future expansion and 10% economic cut as per norms in the calculation of office space, (iii) to confirm the availability of budget with CPWD for the current FY 2015-16. Reply awaited from CCIT. 4 Mohali/ Chandigarh purchase of land for office building and residential............

Chapter 6 Functioning of Directorate of Income Tax Union Government Report 2 of 2017 Revenue Direct Taxes

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Mani fold increase in the number of tax payers was putting pressure on physic al resources as well as on expenditure budget. Further, greater use of mod ern technology necessitated re-engineering of business processes, re-deployment of man-power, up-gradation of skills of the work-force and............

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10 March 2017

Financial

Delhi

Report 4 of 2016 - State Finance NCT Delhi

v Overview vii to ix Chapter – 1 FINANCES OF THE GOVERNMENT OF NCT OF DELHI Introduction 1.1 2 Summary of current year's fiscal transactions1.2 2 Budget estimates and actuals1.3 3 Resources of the Government1.4 4 Revenue receipts1.5 4 Application of resources1.6 8 Quality of expenditure1.7 10............

Sector:

Finance

Chapter 1 of NCT Delhi Report 4 of 2016 - FINANCES OF THE GOVERNMENT OF NCT OF DELHI

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The cash balance at the close of 2015-16 increased by ` 2,137.87 crore (140.92 per cent) over the previous year. 1.3 Budget estimates and actuals The budgeted and actual figures under revenue receipts and expenditure are shown in Chart 1.1. As may be observed from Chart 1.1, there was............

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10 March 2017

Compliance

Report 4 of 2017 - Revenue Direct Taxes

late payment, late deduction, late filing, interest on s hort payment/late payment/short deduction, additional interest agains t processing of latest correction and interest under section 220(2). The defaults are identified during the processing stage and made available at A Os level. The............

Sector:

Taxes and Duties

Chapter 2 Efficacy in implementation of TDSTCS provisions Union Government Report 4 of 2017 Revenue Direct Taxes

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Report No. 4 of 2017 (Performance Audit) 7 Efficacy in implementation of TDS/TCS provisions 2.1 The present chapter deals with the issues relating to the TDS/TCS provisions of the Act and relevant rules. We examin ed the verification cases of TDS...

Appendix Union Government Report 4 of 2017 Revenue Direct Taxes

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Report No. 4 of 2017 (Performance Audit) 35 Appendix-I (Reference: Paragraph 1.6) Criteria for selection of units and of cases Selection of units Sample size in the selected unit Jurisdiction Verification/survey cases (in per cent ) Circle 100 Ward...

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10 March 2017

Compliance

Union Report 41 of 2016 - Revenue Service Tax

Department needs to examine reasons for non-filing of ret\brns and take stringent action to ens\bre filing of d\be ret\brns. 1.9 Budgeting Issues in Service Tax Table 1.7 depicts a comparison of the B\bdget Estima tes and the corresponding act\bals for service tax receipts. Table 1.7:............

Sector:

Taxes and Duties

Chapter 5 Effectiveness of Internal Controls Union Government Report 41 of 2016 Revenue Service Tax

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Rep\brt N\b\f 41 \bf 2016 (Indirect Taxes – Service Tax) 63 Chapter V E\b\bectiveness o\b Interna\f Contro\fs 5.1 Introduction In\fernal con\frol is an in\fegral process \fha\f is eff ec\fed by an en\fi\fy’s managemen\f and personnel and is...

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10 March 2017

Performance

Report 40 of 2016 - Commercial Civil Aviation Performance Audit

Market share of AIL in Varanasi to Kathma ndu sector reduced from 76 percent in 2013-14 to 70 percent in 2014-15, while that of its competitor, Buddha Air increased from 9 percent to 28 percent during the same period. AIL failed to improve as well as maintain its market share and wi th lower............

Sector:

Transport & Infrastructure

Chapter 6 Management Union Government Report 40 of 2016 Commercial Civil Aviation PA

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Report No. 40 of 2016 59 Chapter 6: Management of bilateral agreements and slot management 6.1 Bilateral agreements The sovereignty of a country over the airspace above its territories is recognized by the International Civil Aviation Organisation...

Annexures Union Government Report 40 of 2016 Commercial Civil Aviation PA

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Report No. 40 of 2016 149 Annexures Annexure 1 (Referred to in Para 3.5) City Location Area Leased/ Owned Chennai Freehold land and Residential flats at Palavanthangal Village and IA Staff Housing Colony 19.13 acres Owned Chennai Freehold vacant no. ...

Annexures Union Government Report 40 of 2016 Commercial Civil Aviation PA

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Chapter 8 HR Management Initiatives Union Government Report 40 of 2016 Commercial Civil Aviation PA

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Report No. 40 of 2016 93 Chapter-8 Human Resource Management Initiatives Air India (AI) and Indian Airlines (IA) had different human resource management practices prior to their merger (2007) as they were operating in different markets. An...

Chapter 1 Introduction Union Government Report 40 of 2016 Commercial Civil Aviation PA

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Report No. 40 of 2016 1 Chapter 1: Introduction 1.1 Organisational Structure of Air India Limited Ministry of Civil Aviation (MoCA) is the administrative Ministry of Air India Limited (AIL). The Board of Directors of AIL consists of Chairman and...

Chapter 11 Operational Performance Union Government Report 40 of 2016 Commercial Civil Aviation PA

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Report No. 40 of 2016 125 Chapter 11 – Operational Performance Cabinet Committee on Economic Affairs (CCEA) as well as the Master Restructuring Agreement (MRA) executed between Air India Limited and lender banks fixed the milestones for...

Chapter 4 Aircraft Availability Union Government Report 40 of 2016 Commercial Civil Aviation PA

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Report No. 40 of 2016 25 Chapter 4: Aircraft Availability 4.1 Acquisition of aircraft Erstwhile Air India Limited had executed a purchase agreement (30 December 2005) with M/s Boeing and M/s General Electric (GE) for supply of 50 Boeing aircraft...

Chapter 9 Hiving off Maintenance etc Union Government Report 40 of 2016 Commercial Civil Aviation PA

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Report No. 40 of 2016 111 Chapter 9: Hiving off Maintenance, Repair & Overhaul and Ground Handling Business to subsidiaries The Turnaround Plan intended that AIL would focus on core air transport operations and hive off other activities like...

Executive Summary Union Government Report 40 of 2016 Commercial Civil Aviation PA

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Report No. 40 of 2016 iii Executive Summary Background Air India Limited (AIL), wholly owned by the Govern ment of India (GoI), is engaged in Domestic as well as international air transport ope rations. The unfavorable industry scenario coupled with ...

Chapter 3 Financial Restructuring and Turnaround Plan Union Government Report 40 of 2016 Commercial Civil Aviation PA

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MoCA in its reply (30 August 2016) stated that a da tabase of all the properties belonging to AI giving the latest status of each of these proper ties had been prepared by Air India. Based on this database, AI had selected certain propertie s for the next phase of monetisation. The company was............

Chapter 7 Network and Route Strategy Union Government Report 40 of 2016 Commercial Civil Aviation PA

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Chapter 10 Integration IT Systems Union Government Report 40 of 2016 Commercial Civil Aviation PA

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Report No. 40 of 2016 117 Chapter 10- Integration of Information Technology (IT) Systems 10.1 Information Technology (IT) initiatives by AIL The TAP also included implementation and integration of IT solutions as an essential activity for turnaround ...

Chapter 5 Aircraft deployment and utilisation Union Government Report 40 of 2016 Commercial Civil Aviation PA

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Report No. 40 of 2016 39 Chapter 5: Aircraft deployment and utilisation Fleet deployment and fleet utilisation are key performance indicators for airline operations. Fleet deployment is the number of aircraft put into operations while aircraft...

Preface Union Government Report 40 of 2016 Commercial Civil Aviation PA

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i PREFACE This Performance Audit Report has been prepared und er the provisions of Article 151 of the Constitution. The audit has been carried out in accordance with the Performance Audit Guidelines and the Regulation s on Audit and Accounts, 2007...

Chapter 2 Audit Methodology Union Government Report 40 of 2016 Commercial Civil Aviation PA

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Report No. 40 of 2016 5 Chapter 2: Audit Methodology 2.1. Performance Audit of Turnaround Plan and Financial Restructuring Plan of AIL The TAP and FRP of AIL was approved by Government i n April 2012. Several of the turnaround measures were to be...

Index Union Government Report 40 of 2016 Commercial Civil Aviation PA

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Report of the Comptroller and Auditor General of India on Turnaround Plan and Financial Restructuring Plan of Air India Limited Union Government (Commercial) Ministry of Civil Aviation Report No. 40 of 2016 (Performance Audit) Report No. 40 of 2016...

Chapter 12 Conclusion Union Government Report 40 of 2016 Commercial Civil Aviation PA

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Report No. 40 of 2016 145 Chapter 12: Conclusion and recommendations Conclusion The Turnaround Plan (TAP) and Financial Restructuring Plan (FRP) for AIL had been approved by the Government in April 2012 to improve the deteriorating financial...

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10 March 2017

Compliance Performance

Delhi

Report 3 of 2016, Performance Compliance Audit Social Sector NCT Delhi

Financial outlay and expenditure Municipal Corporations of Delhi: Funds for non-plan expenditure are arranged by the Corporations from their own budget while expenditure on plan activities for mosquito control such as procurement of insecticides, equipment, salary of Domestic Breeding............

Sector:

Social Infrastructure |

Education, Health & Family Welfare

Chapter 1 of NCT Delhi Report 3 of 2016 - Performance Audit

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