Audit Reports

19 December 2017

Compliance

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

Th e assessee prod\bces high power diesel engines for armored vehicles/ tanks an d also provides training to army personnel regarding the maintenance and \bsa ge of s\bch vehicles. A\bdit observed from the CENVAT records that d\bring the period ended March 2016, the assessee had availed CENVAT..................

Sector:

Taxes and Duties

Chapter 1 Central Excise Administration

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Rep\brt N\b\f 42 \bf 2017 (Indirect Taxes-Central Excise) 1 Chapter I Centra\f Excise Administration 1.1 Resources o\b the Union Government The reso\brces of Governmen\f of India incl\bde all re ven\bes received by \fhe Union Governmen\f, all loans...

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

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Rep\brt N\b\f 42 \bf 2017 (Indirect Taxes-Central Excise) 21 Chapter II Levy and co\f\fection o\b Centra\f Excise duty on P\fastics and artic\fes thereo\b 2.1 Introduction Plas\fic 11 refers \fo \fhose ma\ferials capable ei\fher a\f \fhe mo men\f of ...

Chapter 5 Effectiveness of internal controls

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Rep\brt N\b\f 42 \bf 2017 (Indirect Taxes-Central Excise) 69 Chapter V E\b\bectiveness o\b interna\f contro\fs 5.1 Interna\f contro\f In\fernal con\frol is an in\fegral process carried o\b\f by an en\fi\fy’s managemen\f and personnel which is...

Chapter 4 Non-compliance with rules and regulations

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Rep\brt N\b\f 42 \bf 2017 (Indirect Taxes-Central Excise) 57 Chapter IV Non-comp\fiance with ru\fes and regu\fations 4.1 Introduction Sec\fion 16 of CAG’s (DPC) Ac\f, 1971 deals wi\fh CAG’ s d\b\fy in rela\fion \fo A\bdi\f of Receip\fs and...

Executive Summary

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Rep\brt N\b\f 42 \bf 2017 (Indirect Taxes-Central Excise) (iii) Executive Summary Sec\fion 16 of CAG’s (DPC) Ac\f, 1971 manda\fes CAG \fo a\bdi\f receip\fs payable in\fo \fhe Consolida\fed F\bnd of India and \fo sa\fisfy \fha\f \fhe r\bles and...

Glossary

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Rep\brt N\b\f 42 \bf 2017 (Indirect Taxes-Central Excise) 100 G\fossary AC Assis\fan\f Commissioner ACES A\b\foma\fion of Cen\fral Excise and Service Tax ATN Ac\fion Taken No\fe BE B\bdge\f Es\fima\fes BF Blas\f F\brnace Board Cen\fral Board of...

Index

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Table o\b Content\f Content\f Page\f Pre\bace (i) Executive Summary (iii) Chapter I : Central Exci\fe Admini\ftration 1-19 1.1 Reso\brces of \fhe Union Governmen\f 1 1.2 Na\f\bre of Indirec\f Taxes 1 1.3 Organisa\fional s\fr\bc\f\bre 2 1.4 Grow\fh...

Appendix

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APPENDICES Rep\brt N\b\f 42 \bf 2017 (Indirect Taxes-Central Excise) 95 Chairman Member (C\bs\foms & Expor\f) JS (C\bs\foms) Direc\for (C\bs\foms) Direc\for (LC) JS (DBK) DS (DBK) Member (CX) Direc\for (CX-6/8) Commissioner (PAC) Direc\for (CX-9/3)...

Preface

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(i) Pre\bace This Repor\f for \fhe year ended March 2017 has been prepared for s\bbmission \fo \fhe Presiden\f of India \bnder Ar\ficle 151 of \fhe Cons\fi\f\b\fion of India. The Repor\f con\fains significan\f res\bl\fs of \fhe comp liance a\bdi\f...

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19 December 2017

Compliance

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

(manual/batter y operated) Purchase of artificial limbs for differently-abled persons Expenditure on purchase of software and imparting o f training for the purpose Purchase of mobile library and furniture Since expenditure on above categories relates to ma intenance of existing..................

Sector:

Finance

Preface

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Report No. 32 of 2017 v Preface Section 7A of the Fiscal Responsibility and Budget Management (FRBM) Act, 2003, as amended in May 2012, provides that the Cen tral Government may entrust the Comptroller and Auditor General of Indi a to review...

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19 December 2017

Compliance

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

1.6.2 The Income Tax Act, 1961, inter alia, provides for tax incentives to promote exports, balanced regional development, cre ation of infrastr\bct\bre facilities, employment, r\bral development, scientif ic research and development, growth of the cooperative sector and e nco\brages savings..................

Sector:

Taxes and Duties

Appendices

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Report \bo. 40 o\f 2017 (Direct Taxes) 107 Appendix 2.1 (Re\berence: Paragraph 2.2.4) State-wise incidence o\b errors in assessment State Assessments comp\feted during 2015-16 in units se\fected \bor audit during 2016-17 (inc\fuding those comp\feted ...

Chapter 6 Bogus transactions by assessees

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Report \bo. 40 o\f 2017 (Direct Taxes) 77 Chapter VI: Bogus transactions by assessees 6.1 Introduction The whi\fe paper on Black Money 87 defines black money “as asse\fs or reso\brces \fha\f have nei\fher been repor\fed \fo \fhe p\bblic a\b\fho...

Abbreviations

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Report \bo. 40 o\f 2017 (Direct Taxes) 127 Abbreviations ACIT Assis\fan\f Commissioner of Income Tax Ac\f Income Tax Ac\f, 1961 AE Associa\fed En\ferprises ALP Arm’s Leng\fh Price AO Assessing Officer AIR Ann\bal Informa\fion Re\f\brn AY...

Chapter 7 The Appeal Process in Income Tax Department

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The Ministry replied (September 2017) that following steps have already been taken in this regard: (i) A Central Technical Committee (CTC) and Regional Technical Committees (RTCs) have been created at the level of CBDT & Pr.CCIT Charges respectively to resolve contentious legal issues and..................

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19 December 2017

Performance

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

Further, these units were suo motto inspected by the conce rned Regional Officers after the expiry of compliance periods as indicated in the show cause notices issued to these units and on their recommendations, the show cause notices were revoked by the UEPPCB. 3. In remaining 71 cases,..................

Sector:

Environment and Sustainable Development

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19 December 2017

Financial

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

39. 4416.00.190.03-Contribution of Government’s share for re- capitalisation of Regional Rural Banks (RRBs) 140.00 5.50 134.50 Due to requirement of less funds towards Government contribution for Rajasthan Marudhara Gramin Bank and non-release of share of sponsored bank of Odisha Gramya Bank...................

Sector:

Finance

Annexures

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39. 4416.00.190.03-Contribution of Government’s share for re- capitalisation of Regional Rural Banks (RRBs) 140.00 5.50 134.50 Due to requirement of less funds towards Government contribution for Rajasthan Marudhara Gramin Bank and non-release of share of sponsored bank of Odisha Gramya Bank...................

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19 December 2017

Performance

Report No.37 of 2017 - Performance Audit on Implementation of Food Safety and Standards Act, 2006 Union Government

These directions were to be implemented by FSSAI 2, headed by the Chairperson and Chief Executive Officer (CEO) 3 FSSAI. FSSAI has five regional offices (Chennai, D elhi, Kolkata, Guwahati and Mumbai) and two sub-regional offices ( Chandigarh and Lucknow) 4. Under the Act, the Food Authority is..................

Sector:

Education, Health & Family Welfare

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19 December 2017

Performance

Report No.36 of 2017 - Performance Audit on Induction of bio-toilets in passenger coaches in Indian Railways Union Government

of bio -toilets in passenger coaches in Coaching Depots 4.1 35 Joint Inspection of trains, fitted with bio -toilets and passenger feedback 4.2 40 Training on maintenance and operation of bio -toilets 4.3 43 Public Awaren ess Initiatives 4.4 44 Chapter 5: Conclusion and Recommendations..................

Sector:

Transport & Infrastructure

Chapter 2 Induction of bio-toilets in passenger coaches and implementation of Green Stations and Corridors

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Report No.36 of 2017 (Railways) 8 Chapter 2: Induction of bio-toilets in passenger coaches and implementation of Green Stations and Corridors Audit Objective 1: Whether IR has been able to adhere to the Action Plan and achieve the targets set for...

Chapter 4 Upkeep and maintenance of bio-toilets

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4.3 Training on maintenance and operation of bio-toilets Keeping in view the large-scale proliferation of bio-toilets, Railway Board directed (May 2013) Zonal Railways that extensive/ exhaustive training on bio-toilets should be imparted to all trainee Staff/Officers at National Academy of..................

Chapter 1 Introduction

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Report No.36 of 2017 (Railways) 1 Chapter I: Introduction 1.1 Introduction Indian Railways (IR) run about 13,313 passenger trains with a large fleet of 54,506 coaches (including Diesel Electric Multiple Unit/ Diesel Hydraulic Multiple Unit) carrying ...

Executive Summary

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cent Supervisory and 23.21 per cent non -Supervisory staff were trained in maintenance of bio -toilets, since May 2013, when the orders for imparting training were issued . Para 4.3  None of the Zonal Railway except S outhern Railway conducted any specific Passenger Awareness Drive to educate..................

Index

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of bio -toilets in passenger coaches in Coaching Depots 4.1 35 Joint Inspection of trains, fitted with bio -toilets and passenger feedback 4.2 40 Training on maintenance and operation of bio -toilets 4.3 43 Public Awaren ess Initiatives 4.4 44 Chapter 5: Conclusion and Recommendations..................

Chapter 5 Conclusion and Recommendations

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Large numbers of instances of choking and foul smell needed to be addressed through proper maintenance of bio-toilets in Coaching Depots. Training to non-Supervisory staff responsible for effective maintenance and upkeep of bio-toilets fitted in passenger coaches needs to be given priority...................

Annexure

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Type of unit Production Units Zonal Railways Carriage Workshops Coaching Depots Green stations Trains having bio-toilets Sample size 100% Sample size 100% 2 major depots in each zone 100% Pasenger Survey and Joint Inspection with Railway Officials 1 ...

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30 November 2017

Performance

Madhya Pradesh

Report of the Comptroller & Auditor General of India for the year ended 31 March 2016 on "Performance Audit on Implementation of the Right of Children to Free and Compulsory Education Act, 2009 Government of Madhya Pradesh-Report No.5 of 2017"

teachers 4.1 43 Engagement of Part Time Instructors 4.2 46 Qualification of teachers 4.3 46 Appointment of Guest Teacher 4.4 48 Induction/In-service Training of Teachers 4.5 49 Responsibility of teacher 4.6 49 Deployment of teachers in other duties 4.7 50 Recommendations 4.8 51 Chapter V Quality..................

Sector:

Education, Health & Family Welfare

Chapter 2 Financial Management

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Chapter II Financial Management Section 7 (1) of the Act states that the Central Government and the State Governments shall have concurrent responsibility fo r providing funds for carrying out the provisions of this Act. However, t here was no...

Chapter 4 Teachers

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standards for number of teachers in a school, maintaining Pupil Teacher Ratio (PTR), pr ofessional qualification for recruitment of a teacher, their training and pr ohibition of deployment of teacher for other than educational purposes. According to the norms and standards for a school u nder the..................

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24 October 2017

Compliance

Rajasthan

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

Government of Rajasthan in 1999 -2000 to carry out works of developmental nature for public use based on locally felt needs so as to promote balanced regional development. The Performance Audit of the Scheme was conducted in two out of seven zones in the State viz, Bikaner and Udaipur .An amount..................

Sector:

Local Bodies

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

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(iv) As per order (30 April 2002) of Commissioner, Regional Development, Indira Gandhi Canal Project Bikaner, Mandi area of the Mandi Development Committee situated in Suratgarh was transferred to MB, Suratgarh. According to transfer note, revenue received by MB from di sposal of transferred..................

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16 September 2017

Compliance Performance

Odisha

Report No.1 of 2017 - General and Social Sector Government of Odisha

and sanctioned strength during 2011-16 2.1.12.1 172 2.1.7 Statement showing persons-in-position and target fixed for training in refresher course during 2011-16 2.1.12.2 173 2.1.8 Statement showing shortfall in training of ..................

Sector:

General Sector Ministries and Constitutional Bodies

Chapter 3 Compliance Audit of Report No.1 of 2017 - General and Social Sector Government of Odisha

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The Department is hea ded by the Principal Secretary who is assisted by the Director of Health Services and Director of Medical Education and Training in administering the Government hospitals including hospitals attached to Government Medical Colleges. The Chief District Medical Officers..................

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Madhya Pradesh

Rajasthan

Odisha