Audit Reports

18 March 2011

Compliance

Report No. 1 of 2010 - Compliance Audit on Accounts, Union Government(Civil)

vii PREFACE This Report for the year ended March 2010 has been prepared for submission to the President under Article 151 of the Constitution. The Report includes............

Sector:

Finance

Chapter 2 - Comments on Accounts

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The comments arising from Appropriation audit are included in Chapters 6, 7 and 8 of this Report. The observations on regularity, economy, efficiency and effectiveness of Government spending are incorporated in Compliance and Performance Audit Reports being presented separately to the............

Appendices

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Report of the CAG on Union Government Accounts 2009-10 List of Appendices Sl. Appendix Title of the Appendix Page No. No. No. 1. II-A Details of............

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04 May 2012

Compliance

Report No. 31 of 2011 - Compliance Audit on Indirect Taxes – Customs Union Government, Department of Revenue

31 of 2011-12 Report No. 31 of 2011-12 - Union Government (Indirect Taxes - Customs) i TABLE OF CONTENTS Chapter Page Preface iii Executive summary v Glossary of terms and abbreviations vii Customs receipts I 1 Duty exemption/remission schemes II 8 Incorrect assessment of customs duties............

Sector:

Taxes and Duties

Chapter 3 - Incorrect assessment of customs duties

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Report No. 31 of 2011-12 - Union Government (Indirect Taxes - Customs) CHAPTER III INCORRECT ASSESSMENT OF CUSTOMS DUTIES We found a few cases of............

Annexure-I

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Report No. 31 of 2011-12 - Union Government (Indirect Taxes - Customs) Annexure - I (Reference: Paragraph 1.1) (Amounts in lakh of ') Sl Draft Field............

Chapter 4 - Incorrect application of General exemption notifications

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When we pointed this out (October/December 2009), the department reported (June 2010/June 2011) recovery of 94.41 lakh alongwith interest of 8 lakh in 21 consignments. While in respect of another 18 consignments, the department reported (May 2010) that LCD Panels were correctly............

Chapter 5 - Mis-classification of goods

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2011) that LNB was the device on front of the satellite dish that receives the very low level microwave signal from the satellite, amplifies 32 Report No. 31 of 2011-12 - Union Government (Indirect Taxes - Customs) it, changes the signals to a lower frequency band and sends them down the............

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20 December 2011

Compliance

Report No. 24 of 2011 - 12 Union Government (Defence Services) Army and Ordnance Factories

v This Report for the year ended March 2010 has been prepared for submission to the President of India under Article 151 of the Constitution for being............

Sector:

Defence and National Security

Chapter 3 – Army

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during Operation Parakram even though the allowance was not admissible to service personnel of those units._ Mention was made in Para 3.4 of Report No. 6 of 2004 of the Comptroller and Auditor General of India, Union Government, Defence Services (Army and Ordnance Factories) regarding............

Overview

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No. 24 of 2011-12 (Defence Sen’ices) OVERVIEW Project Management in Armament Research and Development Establishment, Pune (ARDE) Scrutiny of staff projects undertaken by ARDE during last 15 years, revealed that out of 46 closed Staff projects,...

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30 March 2012

Compliance

Report No. 29 of 2011 - Compliance Audit on Indirect Taxes – Service Tax Union Government, Department of Revenue

Report No. 29 of 2011-12 - Union Government (Indirect Taxes - Service Tax) iii PREFACE This Report for the year ended March 2011 has been prepared for submission to the President of India under the Article 151(1) of the Constitution of............

Sector:

Taxes and Duties

Chapter 1 – Service tax receipts

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1.5 Refund of service tax 1.6 Outstanding demands 1.7 Fraud/presumptive fraud cases 1.8 Services contributing major revenue 1.9 Impact of audit reports 1.10 Follow-up on audit reports Report No. 29 of 2011-12 - Union Government (Indirect Taxes - Service Tax) CHAPTER I SERVICE TAX RECEIPTS............

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15 May 2012

Compliance

Report No. 32 of 2011 - Compliance Audit on Railway, Union Government (Railway)

No.32 of 2011-12 i TABLE OF CONTENTS Paragraph Pages PREFACE v OVERVIEW vi-viii CHAPTER 1 –INTRODUCTION Particulars Compliance Audit - Report Outline 1.1 1 Audited Entity 1.2 1 Integrated Financial Advice and Control 1.3 3 Audit Planning 1.4 3 Reporting 1.5 6 Response of the............

Sector:

Transport & Infrastructure

Chapter 2 - Traffic - Commercial and Operations

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This had not served the purpose 10 Report No.32 of 2011-12 (Railways) Chapter 2 Traffic - Commercial and Operations of achieving economy by avoiding the detention as placement of wagons for loading/unloading continued to be done in a piece meal fashion causing incurrence of extra............

Annexures

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Ballabgarh N Y(three rail Y N N N N merchant room is available Y N N N N level') Govindgarh Y Y N Y Y Y N N Y N Y Y N N N Moga Y chandigarh Y 169 Report No. 32 of 2011-12 (Railways) Chapter 2 Traffic - Commercial and Operations Railway Name of Required Traffic facilities to be provided at............

Chapter 5 - Signal and Telecommunication

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The TPWS system tried in Southern Railway had also not met with success. Report No.32 of 2011-12 (Railways) J 145 Chapter 5 Signal and Telecommunication Safety works on Indian Railways - Anti Collision Device (ACD) and Train Protection and Warning System (TPWS) Executive Summary The Ministry of............

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24 April 2012

Compliance

Report No. 27 of 2011-12 - Compliance Audit on Direct Taxes Union Government, Department of Revenue

The Comptroller and Auditor General of India conducts the audit of revenues from direct taxes of the Union Government under section 16 of the Comptroller and Auditor General of India (Duties, Powers and Conditions of Service] Act, 1971.Direct taxes...

Sector:

Taxes and Duties

Part A: Income Tax, Part-B: Fringe Benefit Tax, Part-C: Wealth Tax

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CHAPTER IV PART A - INCOME TAX PART B - FRINGE BENEFIT TAX PART C - WEALTH TAX Report No. 27 of 2010-11 (Direct Taxes) Chapter Summary This Report includes 162 cases pertaining to Income Tax, Fringe Benefit Tax and Wealth Tax............

Appendices

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APPENDICES Report No. 27 of 2011-12 (Direct Taxes) Chapter I Tax Administration Appendix -1 (Reference: paragraph 1.1.3) Details of Tax Administration 1.............

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08 September 2011

Compliance

Report No. 20 of 2011 - Compliance Audit on Air Force and Navy, Union Government, Defence Services

_________________________________________________________________________________________________ iv PREFACE This Report for the year ended March 2010 has been prepared for submission to the President under Article 151 of the Constitution. The Report relates............

Sector:

Defence and National Security

Chapter 4 – Navy

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Report No. 20 of 2011-12 (Air Force and Navy) CHAPTER IV: NAVY Procurement 4.1 Avoidable expenditure in procurement of spares for a helicopter............

Chapter 1 - Introduction

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Report No. 20 of 2011-12 (Air Force anil Navy) * CHAPTER I: INTRODUCTION 1.1 About the report The office of the Principal Director of Audit, Air............

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08 May 2012

Compliance

Report No. 33 of 2011-12 -Compliance Audit on Autonomous Bodies, Union Government(Civil)

– MINISTRY OF YOUTH AFFAIRS AND SPORTS Sports Authority of India Short recovery of ` 2.40 crore 11.1 56 CHAPTER – XII Follow up action on Audit Reports-Summarised Position 12.1 57 Appendices I Grants/loans released from 2006-07 to 2010-11 to Central autonomous bodies audited under Sections............

Chapter IX: Ministry of Shipping

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Based on the monthly average revenue generated by MD at ' 75 lakh per month, the loss of revenue due to delay in completion of three 42 Report No. 33 of 2011-12 MDs calculated from the scheduled date of completion from September 2008 to March 2011 amounted to ' 60 crore.1 The MPT stated............

Appendices

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Report No. 33 of 2011-12 APPENDIX - I (Referred to in paragraph 1.1.1) Grants/loans released from 2006-07 to 2010-11 to Central autonomous bodies............

Chapter I:General

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Report No. 33 of 2011-12 -\ CHAPTER I: GENERAL 1.1 Annual accounts of autonomous bodies 1.1.1 Grants and loans released to Central autonomous bodies............

Overview

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Report No. 33 of 2011-12 OVERVIEW General Annual accounts of autonomous bodies In 2010-11, there were 334 central autonomous bodies whose accounts............

Contents

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XI - MINISTRY OF YOUTH AFFAIRS AND SPORTS Sports Authority of India Short recovery of' 2.40 crore 11.1 56 CHAPTER-XII Follow up action on Audit Reports-Summarised Position 12.1 57 Appendices I Grants/loans released from 2006-07 to 2010-11 to Central 59 autonomous bodies audited under............

Annexeures

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Report No. 33 of 2011-12 * ANNEXURE -I {Referred to in paragraph 1.4.1 (a)} List of autonomous bodies where internal audit was not conducted............

Chapter IV: Ministry of Home Affairs

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Report No. 33 of 2011-12 -\ CHAPTER IV : MINISTRY OF HOME AFFAIRS Port Blair Municipal Council 4.1 Unfruitful expenditure due to non-commissioning............

Preface

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PREFACE Tins Report for the year ended 31 March 2011 has been prepared for submission to the President under Article 151 of the Constitution. The results of test............

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25 August 2011

Compliance

Report No. 3 of 2011 - 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............

Sector:

Finance |

Transport & Infrastructure |

Power & Energy |

Industry and Commerce |

Information and Communication |

Social Welfare

Chapter 6 - Ministry of Consumer Affairs, Food and Public Distribution

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2.41 138.47 2006-07 63.92 21.62 0.07 85.61 2007-08 56.55 31.52 7.58 95.65 2008-09 66.48 33.63 43.78 143.89 2009-2010 107.37 69.24 77.21 253.82 76 Report No. 3 of 2011-12 Table 2 Paddy and Rice in terms of paddy procurement (Quantity in lakh quintals) Year Punjab Haryana Andhra Orris a Other............

Chapter 4 - Ministry of Commerce and Industry

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Report No. 3 of 2011 -12 (- CHAPTER IV: MINISTRY OF COMMERCE AND INDUSTRY V___./ STCL Limited 4.1 Iron Ore Business Segment Introduction Spices............

Chapter 9 - Ministry of Financial (Department of Financial - Services Insurance Division)

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IT systems were managed by IT Management Group (ITMG) housed in their Head office in Mumbai. General Manager heads the ITMG who report to the Chairman-cum- Managing Director of the Company. Objectives of introducing ERP system The Company implemented (August 2006) a comprehensive, integrated............

Executive Summary

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Report No. 3 of 2011-12 EXECUTIVE SUMMARY I Introduction 1. This Report includes important audit findings noticed as a result of test check of............

Chapter 8 - Department of Fertilizers

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Report No. 3 of 2011-12 CHAPTER VIII: DEPARTMENT OF FERTILIZERS National Fertilizers Limited 8.1 Marketing of products Introduction National............

Chapter 16 - Department of Shipping

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Report No. 3 of 2011-12 f-\ CHAPTER XVI: DEPARTMENT OF SHIPPING Dredging Corporation of India Limited 16.1 Delay in acquisition of trailer suction............

Chapter 2 - Ministry of Civil Aviation

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Report No. 3 of 2011-12 CHAPTER II: MINISTRY OF CIVIL AVIATION Airports Authority of India 2.1 Management and Execution of Terminal Building............

Chapter 17 - Ministry of Steel

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Report No. 3 of 2011-12 17.1 Loss due to providing inadequate resources and lack of control on the activities of Joint Venture Company incurred a............

Chapter 5 - Ministry of Communications and Information Technology

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Karnataka, Kerala, Madhya Pradesh, Maharashtra, Orissa, Punjab, Rajasthan, Tamil Nadu, Uttarakhand, Uttar Pradesh (East) and Uttar Pradesh (West) 52 Report No. 3 of 2011-12 5.1.1 Revenue generation The growth of subscriber base and revenue generation from basic telephone service vis-a- vis the............

Chapter 12 - Ministry of Petroleum and natural Gas

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in estimated extra expenditure of 15.99 crore by HPCL and BPCL towards quality checking, handling and other expenses, which could be avoided by 188 Report No. 3 of 2011-12 transportation through pipelines besides transportation charges t 5.17 crore through truck transfers. The Management of HPCL............

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06 September 2011

Compliance

Report No. 16 of 2011 - Compliance Audit on Observations , Union Government(Civil)

vii This Report for the year ended March 2010 has been prepared for submission to the President under Article 151 of the Constitution. This Audit Report............

Sector:

Finance

Chapter 6 - Ministry of External Affairs

_{(PDF 0.4 MB)}

a recurring liability of' 26 lakh per annum on rent of the Space Wing which was envisaged to be relocated in the new building after its renovation._ Reports of the Comptroller and Auditor General of India have highlighted1 delay on the part of the Mission/Ministry in renovating properties within............

Chapter 17 - Union Territories

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Report No. 16 of 2011-12 r -\ CHAPTER XVII: UNION TERRITORIES v_ _J Andaman and Nicobar Administration Andaman Public Works Department 17.1 Abnormal............

Annexeures

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Report No. 16 of 2011-12 Annexe-I (Referred to in paragraph No.4.2) Details of non-realisation of pension/family pension dues (' in lakh) Name of............

Overview

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Report No. 16 of 2011-12 OVERVIEW This Report contains the audit findings of significant nature which arose from the compliance audit in Civil............

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