Audit Reports

15 March 2016

Compliance Financial

Jharkhand

Report No. 3 of 2015 - Revenue Sector Government of Jharkhand for the year ended 31 march 2015

It can be seen from the above table that growth of budget estimates over that of previous year ranged between (-) 23.28 to 215.94 per cent. In respect of State Excise and Land Revenue budget estimates was increased by 175.98 per cent and 215.94 per cent without considering trend of actual............

Sector:

Taxes and Duties

Chapter 4 of Report No. 3 of 2015 - Revenue Sector Government of Jharkhan

_{(PDF 0.18 MB)}

The above table indicates that the Department could not achieve the revised budget estimates except during 2011-12. However, the actual receipts increased by 111.26 per cent during 2013-14 as compared to 2009-10. The shortfall in actual compared to the revised budget estimates ranged between 53............

Chapter 2 of Report No. 3 of 2015 - Revenue Sector Government of Jharkhand

_{(PDF 0.42 MB)}

2.3.7 Trend of revenue The variation between Budget Estimates (BEs) and Actuals during 2009-14 was as shown in Table - 2.3.7, Table - 2.3.7 (T in crore) Actual Receipts as Variation Excess(+) Percentage of Year Budget Estimates per Finance Accounts Shortfall!-) variation of the state............

Download Full Report _{(PDF 1.71 MB)}

08 March 2016

Compliance

Uttar Pradesh

Report No. 5 of 2015 - Public Sector Undertakings Government of Uttar Pradesh

Special support and returns during the year 1.8 The State Government provides financial sup port to PSUs in various forms through annual budget. The summaris ed details of budgetary outgo towards equity, loans, grants/ subsidies, loans written off and interest waived in respect of PSUs for three............

Sector:

Industry and Commerce

Chapter 2 - Performance Audit relating to Government companies and Statutory corporation

_{(PDF 1 MB)}

criteria considered for assessing the achievements of audit objectives for evaluation of performance of the Company were: State Government’s budget provisions and release of funds there against; agenda and minutes of the meetings of the Board of Directors; provisions of the............

Overview

_{(PDF 0.25 MB)}

The working PSUs registered a turnover of 85138.42 crore and incurred overall aggregate loss of? 16782.71 crore as per their latest finalised accounts. (Paragraphs 1.1 and 1.2) Investments in PSUs As on 31 March 2015, the investment (Capital and Long Term Loans) in 104 PSUs was 171247.04............

Download Full Report _{(PDF 2.72 MB)}

06 March 2016

Financial

Uttar Pradesh

Report No. 7 of 2015 - Revenue Sector Government of Uttar Pradesh

tments reported the following reasons for variation: Tax on Sales, T rade etc: The reason attri buted b y the Department for non -achievement of Budget Estimate was reduction in price of petroleum product during the year. However actual receipt was higher than the previous year. State Excise............

Sector:

Taxes and Duties |

Finance

Chapter 6 - Other Tax and Non-Tax Receipts

_{(PDF 0.77 MB)}

79 Audit Report (Revenue Sector) for the year ended 31 March 2015 6.4.7 Trend of revenue The budget estimates and actual receipts alongwith the revenue realised from DTH and cable TV under the head (0045) entertainment tax are given in Table 6.2. Table 6.2 Trend of Revenue ( in crore) Years............

Download Full Report _{(PDF 2.23 MB)}

11 March 2016

Compliance

Report No. 4 of 2016 - Communications and IT Sector Union Government

allowed claims for deduction in respect of PST N/roaming charges paid to other operators without proof of document as 1 Statutory function includes budgeting of pension expenditure, authorization of retirement benefits on CDA and IDA pay scale, maintenance of GPF, recover contribution for NPS............

Sector:

Information and Communication

Chapter 3 Revenue shared by Ms Bharti Airtel Limited and Ms Bharti HexacomLimited

_{(PDF 0.2 MB)}

Report No. 4 of 2016 CHAPTER - III Revenue shared by M/s Bharti Airtel Limited and M/s Bharti Hexacom Limited 3.1 Brief Profile of M/s Bharti Airtel Limited and M/s Bharti Hexacom Limited Bharti Airtel Limited (BAL), formerly known as Bharti...

Chapter 5 Revenue shared by Ms Reliance Communications Limited and Ms Reliance Telecom Limited

_{(PDF 0.17 MB)}

Report No. 4 of 2016 Chapter V Revenue shared by M/s Reliance Communications Limited and M/s Reliance Telecom Limited 5.1 Brief Profile of M/s Reliance Communications Limited (RCL) and Reliance Telecom Limited (RTL). Reliance Infrastructure...

Annexures

_{(PDF 0.64 MB)}

Report No. 4 of 2016 ANNEXURE-1.01 [Para 1.2] List of Companies which migrated to Revenue Share Regime SI. Name of Licensee Company Service Areas No. 1 Aircel Ltd. Tamil Nadu (excluding Chennai Sen ice Area) 2 Aircel Cellular Limited Chennai...

Chapter 6 Revenue shared by Idea Cellular Limited (ICL) and Aditya Birla Telecom Limited (ABTL)

_{(PDF 0.14 MB)}

Report No. 4 of 2016 CHAPTER - VI Revenue shared by Idea Cellular Limited (ICL) and Aditya Birla Telecom Limited (ABTL) 6.1. Brief profile of the company M/s Idea Cellular Limited (ICL) was a company under Aditya Birla Group. It was among the...

Executive Summary

_{(PDF 0.08 MB)}

Report No. 4 of 2016 EXECUTIVE SUMMARY 1. Revenue share model in Indian Telecom Sector With a view to ensure availability of state of the art technology and services in the communication market, the Government in 1999 introduced the New Telecom...

Chapter 4 Revenue shared by Vodafone India Limited

_{(PDF 0.14 MB)}

Report No. 4 of 2016 CHAPTER - IV Revenue Shared by Vodafone India Limited 4.1 Brief Profile of M/s Vodafone India Ltd Brand Vodafone was launched in India in 2007 when Vodafone Pic, the British multinational communications company, acquired...

Chapter 8 Revenue shared by Aircel Group (Dishnet Wireless Ltd, Aircel Ltd and Aircel Cellular Ltd)

_{(PDF 0.16 MB)}

Report No. 4 of 2016 CHAPTER - VIII Revenue shared by Aircel Group (Dishnet Wireless Limited, Aircel Limited and Aircel Cellular Limited) 8.1 Brief Profile of Aircel Group M/s Aircel Cellular Ltd (ACL) the erstwhile M/s RPG Cellular Ltd...

Index

_{(PDF 0.16 MB)}

Report of the Comptroller and Auditor General of India Sharing of Revenue by Private Telecom Service Providers during the years 2006-07 to 2009-10 Union Government (Communications and IT Sector) No. 4 of 2016 Report of the Comptroller and...

Glossary

_{(PDF 0.08 MB)}

Report No. 4 of 2016 Glossary of Terms and abbreviations 1 Access Service Access Services is the collection, carnage, transmission and delivery of voice and/ or non-voice messages over Licensee\'s network by deploying circuit and/or packet...

Download Full Report _{(PDF 3.78 MB)}

11 March 2016

Compliance

Report No 55 of 2015 - Union Government Communications and IT Sector

vii Chapter-I: Introduction About this Report 1.1 1 Authority for Audit 1.2 1 Planning and conduct of Audit 1.3 1 Profile of Audited Entities 1.4 1 Budget and Expenditure Controls 1.5 8 Chapter II: Department of Telecommunications Set-off of non-refundable one-time entry fee 2.1 9 Loss of............

Sector:

Information and Communication

Chapter 5 - Public Sector Undertakings under the Ministry

_{(PDF 0.2 MB)}

Report No. 55 of 2015 CHAPTER-V PUBLIC SECTOR UNDERTAKINGS UNDER THE MINISTRY Brief profile of important PSUs under administrative control of the Ministry is given below: Mahanagar Telephone Nigam Limited (MTNL) Mahanagar Telephone Nigam Limited ...

Chapter 3 - Department of Posts

_{(PDF 0.15 MB)}

Report No. 55 of 2015 CHAPTER-III DEPARTMENT OF POSTS 3.1 Excess payment of service tax due to non-availing of CENVAT Credit The Director PLI Kolkata and CPMsG West Bengal, Maharashtra, Rajasthan and Delhi Postal Circle failed to avail eligible...

Download Full Report _{(PDF 2.13 MB)}

11 March 2016

Compliance

Report No. 5 of 2016 - Compliance Audit on Customs Department of Revenue Union Government

receipts. Table 1.6: Budget and Revised estimates, Actual receipts Cr.` Year Budget estimates Revised budget estimates Actual receipts Diff. between actuals and BE % variation between ............

Sector:

Taxes and Duties

Preface

_{(PDF 1.04 MB)}

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 viii Report No.5 of 2016 - Union Government (Indirect Taxes - Customs) Gross............

Annexures

_{(PDF 3.65 MB)}

Report No.5 of 2016 - Union Government (Indirect Taxes - Customs) Annexure 1: Duty evasion cases detected by DRI (Scheme-wise) (Reference Paragraph 1.17) Cr.\' S.No Scheme FY 11 FY 12 FY 13 FY 14 FY 15 No. of Duty No. of Duty No. of Duty No. of...

Provisional Assessment, Audit objectives, System lacunae, Deficiencies in the provisional assessment, Internal control and moni

_{(PDF 0.27 MB)}

Report No.5 of 2016 - Union Government (Indirect Taxes - Customs) CHAPTER II PROVISIONAL ASSESSMENTS (CUSTOMS) 2.1 Introduction Provisional Assessment (PA) is a facilitation measure given to the importer/exporter under the provisions of Customs...

Chapter 4 of Report No. 5 of 2016 Compliance Audit Customs Department Revenue Union Government

_{(PDF 0.27 MB)}

4.1 read with serial no. 4.3 (b) of its DO letter dated 28 February 2011 (issued on Budget day), has withdrawn exemptions from central Excise duty on about 130 entries as incorporated in Central Excise notification no.l/2011-CE dated 1 March 2011 and introduced a nominal duty of 1 per............

Chapter 1 of Report No. 5 of 2016 Compliance Audit Customs Department of Revenue Union Government

_{(PDF 0.35 MB)}

10 FY 12 2345463 39 149328 10 6.4 10 FY 13 2669162 14 165346 11 6.2 10 FY 14 2715434 2 172033 4 6.3 10 FY 15 2737087 1 188016 9 6.9 10 Source: Union Budget, EXIM Data- Department of Commerce Growth in value imports has reduced to one percent because of the huge reduction in the International............

Chapter 3 of Report No. 5 of 2016 Compliance Audit Customs Department Revenue Union Government

_{(PDF 0.3 MB)}

Report No.5 of 2016 - Union Government (Indirect Taxes - Customs) CHAPTER III RE-EXPORT OF IMPORTED/RE-IMPORTED GOODS 3.1 Introduction Re-export is sending back goods imported for specific purposes like jobbing, execution of a contract,...

Chapter 5 of Report No. 5 of 2016 Compliance Audit Customs Department Revenue Union Government

_{(PDF 0.23 MB)}

Report No.5 of 2016 - Union Government (Indirect Taxes - Customs) CHAPTER V 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 scheme...

Download Full Report _{(PDF 3.63 MB)}

11 March 2016

Compliance

Report No.3 of 2016 - Compliance Audit on Direct Taxes Department of Revenue Union Government

Resources of the Union Government 1 ii. Nature of Direct Taxes 1-2 iii. Functions and responsibilities of the CBDT 2 iv. Budgeting of Direct Taxation 2-3 v. Growth of Direct Taxes 3-6 vi. Revenue Foregone 6-7 vii. Widening and deepening of tax base 7-9 viii. Disposal of Scrutiny assessments 9 ix.............

Sector:

Taxes and Duties

Chapter 1 of Report No. 3 of 2016 - Direct Taxes Department of RevenueUnion Government

_{(PDF 6.18 MB)}

The revenue expenditure for the year 2014-15 is 4,147.6 crore9. 1.4 Budgeting of Direct Taxation 1.4.1 The Budget reflects the Government\'s vision and intent. The revenue budget consists of the revenue receipts of the Government (tax revenues and other revenues) and the expenditure met............

Appendices of Report No. 3 of 2016 - Direct Taxes Department of Revenue Union Government

_{(PDF 6.17 MB)}

Report No. 3 of 2016 (Direct Taxes) Appendix 1 (Reference: Paragraph 1.2.2) ii) Scrutiny assessments completed 4,55,213 3,69,320 3,08,398 2,84,750 5,35,444 (percent) (53.73) (47.67) (51.94) (40.76) (52.16) iii) Non-scrutiny assessments due for...

Download Full Report _{(PDF 1.98 MB)}

11 March 2016

Compliance

Report No. 2 of 2016 - Compliance Audit on Indirect Taxes-Central Excise Union Government Department of Revenue

composition 4 1.7 Central Excise receipts vis-à-vis Cenvat credit utilised 4 1.8 Central Excise revenue from major commodities 6 1.9 Tax base 7 1.10 Budgeting issues in Central Excise 8 1.11 Central Excise revenue forgone under Central Excise Act 8 1.12 Trade facilitation 9 1.13 Scrutiny of............

Sector:

Taxes and Duties

Chapter 4 of Report No. 2 of 2016 Compliance Audit on Indirect Taxes-Central Excise Union Government Department of Revenue

_{(PDF 0.38 MB)}

the issue has no revenue impact, however, mis-classification of Tax in wrong heads defeat the purpose of revenue allocation service category wise for budgetary and financial analysis. Rajkot, Ahmedabad ST, Vapi, Daman, Jaipur I and Jaipur II 87 Report No. 2 of 2016 (Indirect Taxes-Central Excise)............

Download Full Report _{(PDF 1.8 MB)}

24 February 2016

Compliance Performance

Kerala

Report No. 1 of 2016 - General and Social Sector of Government of Kerala

Government of Kerala spent `1123.80 crore on various educational development schemes implemented by the SC DD during 2010- 15. The budget provision and total expenditure for the years 2010- 15 are given in Table 2.1. Table 2.1: Budget allocation and expenditure ( ` in crore) Year Budget............

Sector:

Social Welfare

Appendices of Report 1 of 2016 - General and Social Sector, Government of Kerala

_{(PDF 0.34 MB)}

APPENDICES Appendices 105 Appendix 1.1 Year -wise break up of outstanding Inspection Reports (IRs) as on 30 June 201 5 (Reference: Paragraph 1.7.1; Page: 9) Year Up to 20 10 -11 2011- 12 2012- 13 2013- 14 2014- 15 Total GENERAL EDUCATION DEPARTMENT...

Download Full Report _{(PDF 1.17 MB)}

25 May 2015

Financial

Report No. 1 of 2015 - Financial Audit on Union Government Accounts for the year 2013-14 of the Union Government

in comparison to recommendations of the Thirteenth Finance Commission 3 1.2 Resource Generation 3 1.2.1 Revenue receipts 5 1.2.2 Gap between Budget Estimates and Actuals of key revenue components 5 1.2.3 Tax revenue 6 1.2.4 Non-tax revenue 7 1.2.5 Non-debt capital receipts 8 1.3............

Chapter 3 - Appropriation Accounts: 2013-14

_{(PDF 0.36 MB)}

explanation, irregular and injudicious re-appropriations, supplementary provisions obtained without requirement by some Ministries, unrealistic budgeting and detailed observations in respect of expenditure on 83 Report of the CAG on Union Government Accounts 2013-14 Grants-in-aid incurred in............

Chapter 4 - Appropriation Accounts: Comments on Accounts

_{(PDF 0.48 MB)}

As in the past, no budget provision for interest on refunds was made in the Budget Estimates for the financial year 2013-14 and an expenditure on interest on refunds amounting to 6,598 crore was incurred by the Department, in contravention of provisions of the Constitution. Expenditure of ?............

Annexures

_{(PDF 0.8 MB)}

3.13 (Refer to paragraph 3.15) Entire provision remaining unspent ( 10 crore and above) (\'in crore) Sl Description of grant/appropriation and Budget Savings No. Sub-head provision Civil Grant No. 1-Department of Agriculture and Cooperation 1. 2401.00.111.28-National Centre for Crop............

Preface

_{(PDF 0.07 MB)}

Preface This Report for the year ended March 2014 has been prepared for submission to the President under Article 151 of the Constitution. The Report includes matters arising from test audit of the Finance Accounts and the Appropriation Accounts ...

Chapter 1 - An overview of Union Finances 2013-14

_{(PDF 0.64 MB)}

debt-receipt to Gross receipt was 63.64per cent for 2013-14 and was 65.82per cent in 2012-13, indicating continued dependence on debt to balance the budget. Table 1.3: Resources; and GDP (Zin crore) Gross Non-debt Gross Debt Gross Gross GDP « Gross Revenue Capital Accruals into Receipts Period............

Download Full Report _{(PDF 2.45 MB)}

Filter

Jharkhand

Uttar Pradesh

Uttar Pradesh

Kerala