Audit Reports

04 September 2012

Compliance

Report No. 8 of 2012 - Compliance Audit on Observations of Union Government, Commercial

of test check of accounts and records of Central Government Companies and Corporations conducted by the officers of the Comptroller and Auditor General of India under Section 619(3) (b) of the Companies Act, 1956 or the statutes governing the particular Corporations. The concept of.........

Sector:

Finance

Chapter – 15 Ministry of Steel

_{(PDF 11.21 MB)}

171 Report No. 8 of 2012-13 15.3.4.3 Deficiencies in actual sales operations A. Normal Sales (i) Sale of products below the market price Generally, the Company fixed monthly prices based on various inputs such as sales and inventory of the preceding month, market scenario (domestic and.........

Chapter 9 - Ministry of Heavy Industries & Public Enterprises

_{(PDF 8.27 MB)}

The Management stated (August 2010) that they had no back up data of other similar projects in Sudan. As the items in the tender were not general in nature due to quality and quantity issues, independent survey was also not possible. We find it difficult to accept the Management's contention as.........

Chapter 8 - Ministry of Finance (Department of Financial Services Insurance Division)

_{(PDF 9.39 MB)}

Report No. 8 of 2012-13 S--\ CHAPTER VIII: MINISTRY OF FINANCE _____/ General Insurance Corporation of India 8.1 Forgoing profit on non-disposal of shares against initial open offer from the promoters The decision of.........

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11 February 2014

Compliance

Report No. 25 of 2013 - Compliance Audit on Railways, Union Government (Railway)

Report of the Comptroller and Auditor General of India for the year ended March 2012 Laid in Lok Sabha/ Rajya Sabha on _______________ Union Government (Railways) No.25 of 2013.........

Sector:

Transport & Infrastructure

Chapter 3 - Engineering-Open Line and Construction

_{(PDF 1.1 MB)}

the department is headed by Principal Chief Engineer (PCE) who is assisted by various chief engineers for track, bridge, planning, track machines, general matters etc. In addition, each Zonal Railway has a construction unit headed by a Chief Administrative Officer who is responsible for major.........

Annexures

_{(PDF 0.56 MB)}

Annexure 1 (Para 2.1.5.1 and 2.1.5.3) Railway Name of the route Distance (in Kms.) Rates from booking point to destination Since when Reasons for carriage Whether any action was taken to (Rs. Per KM/ Ton) carried by by longer route remove the...

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30 August 2012

Compliance

Report No. 13 of 2012 - Compliance Audit on Observations, Union Government(Civil)

This Report contains significant audit findings which arose from the compliance audit of the financial transactions of Civil Ministries. It contains 12 chapters. Chapter I gives a brief introduction while Chapters II to XI present detailed audit...

Sector:

General Sector Ministries and Constitutional Bodies

Chapter 2 - Ministry of Communications and Information Technology

_{(PDF 11.77 MB)}

The Secretary, Department of Posts, as the Chief Executive of the Department, is also the Chairperson of the Postal Services Board and Director General, India Post. The Board has six Members for the portfolios of Personnel, Operations, Technology, Postal Life Insurance and Chairman.........

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08 August 2013

Compliance

Report No. 13 of 2013 - Compliance Audit on Observations of Union Government, Commercial

This Report includes important audit findings noticed as a result of test check of accounts and records of Central Government Companies and Corporations conducted by the Comptroller and Auditor General of India under Section 619(3) (b) of the...

Sector:

Finance

Chapter – 10 Ministry of Petroleum and Natural Gas

_{(PDF 11.49 MB)}

Non-conventional geological model means that any of the above elements is not considered for prospectivity evaluation or deviation from generally acceptable principles. 2 It is an investment strategy characterized by willingness to accept above-average risk in pursuit of above-average returns..........

Executive Summary

_{(PDF 2.71 MB)}

noticed as a result of test check of accounts and records of Central Government Companies and Corporations conducted by the Comptroller and Auditor General of India under Section 619(3) (b) of the Companies Act, 1956 or the statutes governing the Corporations. 2. The Report contains eleven theme.........

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23 August 2013

Compliance

Report No. 15 of 2013 - Compliance Audit on Direct Taxes-Union Government, Department of Revenue

This Report discusses important issues in direct taxes using data from Finance Accounts, departmental accounts, departmental MIS, Economic Survey and findings of compliance audits.Share of direct taxes in gross tax receipts increased from 38.42 per...

Sector:

Taxes and Duties

Appendices

_{(PDF 12.99 MB)}

action taken 65 175-CT Maharashtra Pune 1 Bajaj Allianz General 2007-08 315.48 Accepted and Insurance Company action taken Ltd 66 143-CT Tamil Nadu LTU Chennai M/s Chennai 2007-08 Excess or 631.36 Accepted Petroleum Corp. irregular refunds/ Ltd. interest on 67 156-CT Delhi LTU Delhi M/s.........

Analysis of Assessments relating to Corporation Tax

_{(PDF 2.6 MB)}

The mistake resulted in non-levy of wealth tax of? 4.53 lakh. New Delhi (SWARUP NANDKEOLYAR) Dated: 5 August 2013 Director General (Direct Taxes & CRA Co-ordn.) Countersigned New Delhi (SHASHI KANTSHARMA) Dated: 5 August 2013 Comptroller and Auditor General of India 34 CBDT's instructions.........

Analysis of Assessments relating to Income Tax and Wealth Tax

_{(PDF 2.6 MB)}

The mistake resulted in non-levy of wealth tax of? 4.53 lakh. New Delhi (SWARUP NANDKEOLYAR) Dated: 5 August 2013 Director General (Direct Taxes & CRA Co-ordn.) Countersigned New Delhi (SHASHI KANTSHARMA) Dated: 5 August 2013 Comptroller and Auditor General of India 34 CBDT's instructions.........

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06 September 2013

Compliance

Report No. 21 of 2013 - Compliance Audit on Compensatory Afforestation in India, Union Government, Ministry of Environment and Forests

Union Government Ministry of Environment and Forests No. 21 of 2013 (Compliance Audit)Report of the Comptroller and Auditor General of India on Compensatory Afforestation in India Report No. : 21 of 2013 Compensatory Afforestation in India iii | P a g e Contents Page No..........

Sector:

Environment and Sustainable Development

Chapter 4 - Utilisation of Compensatory Afforestation Fund

_{(PDF 0.73 MB)}

Compensatory As seen from State APOs, these generally include nursery raising, afforestation advance soil work and plantation. Net Present Value To be used for naturally assisted regeneration, forest management and protection, infrastructure development, wildlife protection and management,.........

Chapter 2 - Diversion of forest land and Compensatory Afforestation

_{(PDF 0.39 MB)}

The exceptions to the general conditions laid down in para 3.2 (i) of the Guidelines issued under the FC Act, 1980, are listed below: As per para 3.2(vi) of the Guidelines issued under the FC Act, 1980, certain categories of project are exempted from providing equivalent non forest land..........

Chapter 3 - Collection of Compensatory Afforestation Funds

_{(PDF 0.62 MB)}

in nature and the accounts format/ systems that should have been adopted by Ad-hoc CAMPA have not till date been specified by the CAG/ Controller General of Accounts (CGA). The reply of MoEF is not acceptable. Though Ad-hoc CAMPA was purely transient it was created in compliance of orders of.........

Chapter 7 - State/Union Territory Specific Finding

_{(PDF 4.87 MB)}

and audit of State CAMPA Accounts As per state CAMPA guidelines issued by MoEF, the accounts of state CAMPA were to be audited by the Accountant General at such intervals as may be specified by him. However, State CAMPA did not prepare its annual accounts for the years 2009-10 to 2011-12 in.........

Chapter 1 - About Compensatory Afforestation in India

_{(PDF 0.61 MB)}

1.2.1 Use of forests and circumstances that may require diversion of forest The forests are generally used for the lifestyle, well being of the forest dwellers, villagers and other people/ species wholly or partly dependent on forests. These are also used for nature reserve, national park,.........

Chapter 5 - Investment of accumulated Compensatory Afforestation Funds

_{(PDF 0.54 MB)}

to investment of funds In the first meeting of Ad-hoc CAMPA held on 15 May 2006, it was decided that the Chairman Ad-hoc CAMPA would approve the general guidelines for investment to be made out of the funds to be deposited in Ad-hoc CAMPA. The Chairman and Member Secretary (Chief Executive.........

Executive Summary

_{(PDF 1.84 MB)}

The Court observed that the fund would not be part of general revenues of the Union, of the States or part of the Consolidated Fund of India. Ministry of Environment and Forests (MoEF) notified the Compensatory Afforestation Management Funds Management and Planning Authority (CAMPA) in April 2004.........

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06 September 2013

Compliance

Report No. 19 of 2013 - Compliance Audit on Observations, Union Government(Civil)

This Report contains significant audit findings which arose from the compliance audit of the financial transactions of Civil Ministries. It contains 17 chapters. Chapter I gives a brief introduction while Chapters II to XVI present detailed audit...

Sector:

General Sector Ministries and Constitutional Bodies

Annexures

_{(PDF 4.74 MB)}

ANNEXES Report No. 19 of 2013 Annex-1 (Referred to in paragraph no. 2.2) Short recovery of licence fee Period Amount of Amount recoverable Amount of short levy of licence fee as per DoE orders licence fee (in months) charged by DMS (in?) (in?) (in?) ...

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25 March 2011

Performance

Report No. 30 of 2010 - Performance Audit of Cenvat credit Scheme Union Government (Indirect Taxes - Central Excise & Service Tax)

Audit of Revenue Receipts Indirect Taxes of the U nion Government is conducted under the Section 16 of the Comptroller a nd Auditor General of India (Duties, Powers and Conditions of Service) Ac t, 1971. The observations included in this Report have been selected from the findings of a.........

Sector:

Taxes and Duties

Chapter 2 - Accumulation of cenvat credit

_{(PDF 6.58 MB)}

for the purpose of erection of structures, the expansion of the factory, for general use etc. This resulted in incorrect availing of cenvat credit of 5.47 crore during the period from September 2001 to December 2007 which was recoverable with interest and penalty. When we pointed this out.........

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28 November 2014

Compliance

Report No. 27 of 2014 - Compliance Audit on Union Government (Scientific and Environmental Departments)

Union Government Scientific and Environmental Ministries/Departments Report No. 27 of 2014 (Compliance Audit) Report of the Comptroller and Auditor General of India for the year ended March 2013 Report No. 27 of 2014 i Para- graph No. Page No. Preface iii Overview v CHAPTER I- INTRODUCTION About.........

Sector:

Science and Technology |

Environment and Sustainable Development

Appendices

_{(PDF 0.44 MB)}

of a Linac DOS tube 19.2 Avoidable payment of electricity duty and cess 4 of 2012-13 Stand Report of the Comptroller and Auditor DOS alone General of India on hybrid satellite digital multimedia broadcasting service agreement with Devas 13 of 2012-13 10.1 Avoidable expenditure of ?3.32.........

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05 August 2011

Performance

Report No. 6 of 2011 – Performance Audit of XIXth Commonwealth Games

Audit Report on th XIX Commonwealth Games 2010 Report of the Comptroller and Auditor General of India Union Government (Civil) Report No. 6 of 2011 - 12 (Performance Audit) Table of Contents Performance Audit Report on XIX.........

Sector:

Art, Culture and Sports

Annexes

_{(PDF 2.69 MB)}

575 Annexes to Chapter 2 We are happy to take note of faster inconvenience to the general public. The pace of the activities relating to the position is compounded by the delinking development of games venues. of three projects from the 20 bridges However, the SPM Aquatics Complex.........

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