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Audit Reports

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Page 59 of 164, showing 10 records out of 1,640 total

07 March 2018
Compliance Performance
West Bengal
Report No.5 of 2016 - Revenue Sector Government of West Bengal

  This Report on Revenue Sector for the year ended March 2016 has been prepared for submission to the Governor of West Bengal under Article 151 of the Constitution of India. The Report contains significant results of the performance audit and...

Sector:
Taxes and Duties
Download Full Report (PDF 6.1 MB)
07 March 2018
Compliance Performance
West Bengal
Report No.3 of 2017 - General and Social Sector Government of West Bengal

This Report on General and Social Sector for the year ended March 2016 has been prepared for submission to the Governor of West Bengal under Article 151 of the Constitution of India.   This Report contains significant issues arising out of the...

Sector:
General Sector Ministries and Constitutional Bodies
Download Full Report (PDF 3.45 MB)
07 March 2018
Financial
West Bengal
Report No.4 of 2016 - State Finances Government of West Bengal

This Report on State Finances for the year ended March 2016 has been prepared for submission to the Governor of West Bengal under Article 151 of the Constitution of India.  The Reports containing the findings of performance audit and audit of...

Sector:
Finance
Download Full Report (PDF 2.01 MB)
13 March 2018
Financial
Report No.1 of 2018 - Finance Audit on Railways Finances in Indian Railways Union Government

This Audit Report has been prepared in three chapters. The Chapter 1 and 2 contains audit observations on matters arising from examination of Finance Accounts and Appropriation Accounts respectively of Indian Railways for the year ended 31 March...

Sector:
Transport & Infrastructure
Chapter 3 Accounting of Assets
(PDF 0.99 MB)

Chapter 3 Accounting of Assets in Indian Railways Report No . 1 of 20 18 Page 45 Chapter 3 Accounting of Assets in Indian Railways Indian Railways (IR) is a departmental Commercial undertaking 30 of Government of India. Provisions of Rule 18 of...

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13 March 2018
Compliance
Report No.45 of 2017 - Compliance Audit on Maintenance of track on heavy traffic sections over Indian Railways Union Government

Audit also assessed whether the resources/infrastructure required for maintenance of tracks was available and used efficiently and effectively. Audit observed that track maintenance activities needed to be strengthened and undertaken following the...

Sector:
Transport & Infrastructure
Appendix
(PDF 0.46 MB)

76 Report No. 45 of 2017 (Railways) Appendix Appendix I (Para no. 1.2) Track maintenance activities (preventive and others) along with the periodicity and responsibility centre S.no. Groups Activities Items Periodicity / Frequency Responsibility...

Chapter 3 Utilisation of resources and infrastructure for track maintenance
(PDF 0.39 MB)

Report No. 45 of 2017 (Railways) Chapter 3 53 Chapter 3 - Utilisation of resources and infrastructure for track maintenance Audit Objective 2: Whether the resources/infrastructure required for maintenance of tracks were available and used...

Chapter 1 Introduction
(PDF 0.29 MB)

Chapter 1 Report No. 45 of 2017 (Railways) 1 Chapter 1 - Introduction 1.1 Track and its components Indian Railway (IR) has 92,084 running track kilometers1 (as on 1 April 2016). Track or Permanent Way (P-way) is the rail-road on which the trains...

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30 January 2018
Performance
Sikkim
Performance Audit Report on Sikkim State Lotteries 2015-16 Sikkim

The Report of the Comptroller and Auditor General of India on Sikkim State Lotteries for the year ended March 2016 has been prepared for submission to the Governor of Sikkim under Article 151 (2) of the Constitution of India for being laid before...

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)

Chapter II: Audit findings 5 2.1 Lottery s chemes The Lotteries (Regulation) Rules , 2010 envisaged that no lottery should have more than one draw in a week and total numbers of draws, from all lotteries put together should not be more than 24 per...

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

Compliance Audit Report of the Comptroller and Auditor General of India containing audit observations on the Service Tax Revenue (Report No. 43 of 2017) for the year ended March, 2017 was presented in Parliament on 19 December 2017. Report has 196...

Sector:
Taxes and Duties
Chapter 1- Service Tax Administration
(PDF 0.24 MB)

Report No. 43 of 2017 (Indirect Taxes – Service Tax) 1 Chapter I Service Tax Administration 1.1 Resources of the Union Government The resources of Government of India include all re venues received by the Union Government, all loans raised by...

Chapter 2-Service Tax on Commercial Training or Coaching Service
(PDF 0.25 MB)

Report No. 43 of 2017 (Indirect Taxes – Service Tax) 17 Chapter II Service Tax on Commercial Training or Coaching Serv ice 2.1 Introduction Coaching centres exist almost in every small and big/metro city and every year this number is increasing....

Chapter 4-Effectiveness of Internal Controls
(PDF 0.32 MB)

Report No. 43 of 2017 (Indirect Taxes – Service Tax) 51 Chapter IV Effectiveness of Internal Controls 4.1 Introduction Internal controls in an organisation are designed t o address risks and to provide reasonable assurance that in pursuit of the...

Glossary
(PDF 0.08 MB)

Report No. 43 of 2017 (Indirect Taxes – Service Tax) 86 Glossary AC Assistant Commissioner ACES Automation of Central Excise and Service Tax AICTE All India Council for Technical Education BE Budget Estimates Board Central Board of Excise and...

Preface
(PDF 0.07 MB)

(i) Preface This Report for the year ended March 2017 has been prepared for submission to the President of India under Article 151 of the Constitution of India. The Report contains significant results of the comp liance audit of the Central Board of ...

Chapter 3-Non-compliance with Rules and Regulations
(PDF 0.15 MB)

Report No. 43 of 2017 (Indirect Taxes – Service Tax) 43 Chapter III Non-compliance with Rules and Regulations 3.1 Introduction Section 16 of CAG’s (DPC) Act, 1971 deals with CAG’ s duty in relation to Audit of Receipts and requires CAG to...

Appendix
(PDF 0.14 MB)

APPENDICES Report No. 43 of 2017 (Indirect Taxes – Service Tax) 73 Chairman Member (Customs & Export) JS (Customs) Director (Customs) Director (LC) JS (DBK) DS (DBK) Member (CX) Director (CX-6/8) Commissioner (PAC) Director (CX-9/3) Director (PAC) ...

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

Compliance Audit Report of the Comptroller and Auditor General of India containing audit observations and findings on the Central Excise revenue (Report No. 42 of 2017) for the year ended March, 2017 was presented in Parliament on 19 December 2017....

Sector:
Taxes and Duties
Chapter 1 Central Excise Administration
(PDF 0.25 MB)

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 4 Non-compliance with rules and regulations
(PDF 0.15 MB)

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...

Chapter 2-Levy and collection of Central Excise duty on Plastics and articles thereof
(PDF 0.18 MB)

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 ...

Glossary
(PDF 0.07 MB)

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...

Chapter 5 Effectiveness of internal controls
(PDF 0.35 MB)

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...

Appendix
(PDF 0.1 MB)

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)...

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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

This Report presents the audit observations emanating from the verification of the accounting records of five operators. The accouting years covered were from 2006-07 to 2014-15 in respect of Quadrant Televentures Limited, 2009-10 to 2014-15 for...

Sector:
Information and Communication
Chapter 2 Revenue Shared by Tata Teleservices Limited and Tata Teleservices (Maharashtra) Limited
(PDF 0.15 MB)

Report No. 35 of 2017 5 CHAPTER – II Revenue Shared by Tata Teleservices Limited and Tat a Teleservices (Maharashtra) Limited 2.1 Introduction Tata Teleservices Limited (TTSL) was incorporated a s a company in 1996. It commenced operations as...

Chapter 3 Revenue Shared by M/s Telenor (India) Communication Ltd
(PDF 0.13 MB)

Report No. 35 of 2017 25 CHAPTER - III Revenue Shared by M/s Telenor (India) Communication Ltd 3.1 Introduction Unitech Wireless acquired GSM licenses for 22 Telec om Circles in the name of eight 1 different entities during the year 2008. National L ...

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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

The Fiscal Responsibility and Budget Management (FRBM) Act, 2003 was enacted by the Parliament in August 2003. The objective of introducing FRBM Act, 2003 was to institutionalize fiscal discipline, reduce fiscal deficit, improve macro-economic...

Sector:
Finance
Chapter 6 Disclosure and Transparency in fiscal operations
(PDF 0.15 MB)

Report No. 32 of 2017 47 Chapter 6: Disclosure and Transparency in fiscal operations The FRBM Act requires that the Central Government s hall take suitable measures to ensure greater transparency in its fiscal operat ions and make such disclosures...

Chapter 1 - Introduction
(PDF 0.09 MB)

Report No. 32 of 2017 1 Chapter 1: Introduction 1.1 Background The Fiscal Responsibility and Budget Management (FR BM) Bill was introduced in Parliament by the Government of India (Governmen t) in December 2000 which became an Act in August 2003....

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...

Chapter 5 Analysis of projections in fiscal policy statements
(PDF 0.09 MB)

Report No. 32 of 2017 42 Chapter 5: Analysis of projections in fiscal policy statements Section 3 of the FRBM Act envisages laying of three fiscal policy statements viz. Mid-term Fiscal Policy (MTFP); Fiscal Policy Strate gy (FPS); and Macro-...

Glossary
(PDF 0.5 MB)

Report No. 32 of 2017 65 Glossary Annual Financial Statements (Budget) In terms of Article 112 of the Constitution the Pre sident shall in respect of every financial year cause to be laid before both the Houses of Parliament a statement of the...

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