Audit Reports

20 March 2015

Compliance

Report No. 3 of 2015 - Compliance Audit on Direct Taxes Union Government, Department of Revenue

Report of the Comptroller and Auditor General of India for the year ended March 2014 Union Government Department of Revenue – Direct Taxes Report No. 3 of 2015 Laid on the table of Lok.........

Sector:

Taxes and Duties

Appendices

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48 Source: Directorate General of Income Tax (Logistics), Research & Statistics Wing, New Delhi. 49 Source: Tax collection figures - Pr. Chief Controller of Accounts, CBDT, New Delhi. 50 The figures of other receipts are shown including surcharge and cess. 61 Report No. 3 of 2015 (Direct Taxes).........

Functioning of Income Tax Settlement Commission and Implementation of its orders by ITD

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KUMAR) Dated: 2 March 2015 Principal Director (Direct Taxes) Countersigned New Delhi (SHASHI KANTSHARMA) Dated: 2 March 2015 Comptroller and Auditor General of India 59.........

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05 May 2015

Compliance

Report No. 2 of 2015 - Compliance Audit on General Purpose Financial Reports of Central Public Sector Enterprises of Union Government, Commercial

iii PREFACE The accounts of Government Companies (including Companies deemed to be Government Companies) are audited by the Comptroller and Auditor General of India (CAG) under the provisions of Section 619 of the Companies Act, 1956. The Statutory Auditors (Chartered Accountants) appointed by.........

Sector:

Finance

Chapter 1 - Financial Performance of Central Public Sector Enterprices

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Companies Act, 1956 and statutory corporations set up under the statutes of the Parliament, where the audit is entrusted to Comptroller and Auditor General of India (CAG). A government company is defined in section 617 of the Companies Act, 1956 as a company in which not less than fifty one per.........

Chapter 2 - Oversight Role of CAG

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of the Companies Act, 1956, the annual audited accounts of every company for the financial year are to be laid before the shareholders at its Annual General Statutory auditors of Meeting (AGM) to be held each year. According to Section Companies for the year 224 of the Companies Act, 1956 the.........

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07 May 2010

Performance

Report No. 7 of 2009 - Performance Audit of Income Tax Refunds

The audit of Revenue Receipts – Direct Taxes of the Union Government is conducted under Section 16 of the Comptroller and A uditor General of India (Duties, Powers and Conditions of Service) Act, 197 1. Our findings are based on mainly test audit conduct ed during the period January 2009 to.........

Sector:

Taxes and Duties

Chapter 4 - Timeliness in processing of Refunds

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7 of2009-10 (Performance Audit) 4.3 In addition to the general time frame of 4 to 6 months, CBDT also issued circulars directing field formations to settle, on-the-spot, refund claims of senior citizens (65 years and above). If the same is not feasible due to administrative constraints, claims.........

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18 December 2009

Performance

Report No. 8 of 2009 - Performace Audit of National Rural Health Mission of Union Government, Ministry of Health & Family Welfare

vii PREFACE This Report of the Comptroller and Auditor General of India for the year ended March 2008 containing the results of the Performance Audit of the implementation of the “National Rural Health.........

Sector:

Education, Health & Family Welfare

Annexures

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2.14 lakh in the opening balances of the accounts of the 3 DHSs. Maharashtra In General Hospital Nasik, there was a difference of Rs. 9.96 lakh between the cash book and actual cash balance as on 31-3-2008. Expenditure of Rs. 1.01 lakh incurred on Immunisation, Family Planning etc. was also.........

Chapter 6 - Infrastructure Development and Capacity Building

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In Barharwa PHC of Sahebganj district, labour room was used as medical store and deliveries were carried out in the General Ward. Uttar In Banda and Etawah districts, the premises of Sub Centres at Pradesh Baragaon and Akbarpur respectively were used as a cattle shed for villagers. In.........

Chapter 3 - Community participation

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The general performance of the health centres was not reviewed by the Samities, as the Samities did not send the reports and suggestions to higher levels for improvement of facilities and services available at health centres. The accountability structure under the RKS framework was further.........

Chapter 7 - Procurement and Supply of Medicine and Equipment

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supplies by the Ministry, as the health centres received condoms for distribution with a shelf-life of one month to three months, while the Ministry generally procures condoms with a shelf life of three years. Similarly, in West Bengal also there was a loss of Rs. 47.54 lakh due to expiry of.........

Chapter 5 - Fund Flow Management

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The accredited bank, viz. Bank of Baroda was not found adequate for this task. 5.3.1 Subsequently, in June 2005, the Controller General of Accounts, Ministry of Finance instructed the Ministry to install a system which would enable quick electronic funds transfer, i.e. within 24-48 hours of.........

Chapter 1 - Introduction

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Programme and Integrated Disease Surveillance Project are administered through respective Programme Divisions headed by Director/Deputy Director General and function under the overall control of the Director General of Health Services. The disease control programme divisions were reporting to.........

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13 August 2010

Performance

Report No. 20 of 2009-10 - Performance Audit of The Appeal Process-Union Government-Direct Taxes

The audit of Revenue Receipts – Direct Taxes of the Union Government is conducted under Section 16 of the Comptroller and Auditor General of India (Duties, Powers and Conditions of Service) Act, 1971. Our findings are based on mainly test audit conducted during the period January 2009.........

Sector:

Taxes and Duties

Effectiveness of internal control

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49, 388 crore. The figures53 of Directorate General of Income Tax (Legal and Research) was around four times this amount at Rs. 1.99 lakh crore. The total disputed amount (for 2008-09) reported in the Receipts Budget of the Union Government 2010-11 was Rs. 53,810 crore while CAP-I reported.........

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21 June 2013

Compliance Performance

Andhra Pradesh

Report No. 4 of 2013 - Report of the Comptroller and Auditor General of India on General & Social Sector for the year ended March 2012; Government of Andhra Pradesh

www.cag.gov.in Report of the Comptroller and Auditor General of India on General & Social Sector for the year ended March 2012 Government of Andhra Pradesh Report No. 4 of 2013 Reference to Paragraph.........

Sector:

Social Welfare |

Education, Health & Family Welfare |

Social Infrastructure

Chapter 2 - Functioning of State Disaster Response and Fire Services Department

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The Director General of Fire & Emergency Services (DGFS) is the Administrative Head of die Department and is also die Chief Controlling Officer (CCO). DGFS is assisted by the Director of Fire Services (DFS), Additional Director ( ADFS ), three Regional Fire Officers (RFOs) for the diree1 regions.........

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21 June 2013

Performance

Andhra Pradesh

Report No. 2 of 2012 - Performance Audit of Jalayagnam in Andhra Pradesh

Preliminary investigation Report from this stage should contain a general description of the work and estimated cost of the project including inter alia, Availability of water, having regard to possible claims of other States to the proposed source and rights of other riparian owners of lands.........

Sector:

Environment and Sustainable Development

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Performance

Andhra Pradesh

Report of 2010 - Performance Audit on Revenue Receipt of Government of Andhra Pradesh

The Prohibition and Excise Department (the Department) plays the dual role of enforcing prohibition of arrack and procuring revenue through regulation of Indian Made Foreign Liquor (IMFL) and Toddy.Duty paid on manufacture and the license fee...

Sector:

Taxes and Duties

Chapter 4 - Monitoring & Control

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STF teams conduct raids based on the complaints received from general public in writing/over phone. The control of crime at district level is also monitored by SHOs under the concerned P&ES. They attend to collection of license fee, current rentals, excise arrears, issue of tree.........

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Compliance

Andhra Pradesh

Report of 2011 - Performance Audit on Revenue of Government of Andhra Pradesh

REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA FOR THE YEAR ENDED 31 MARCH 2011 No. 3 (REVENUE RECEIPTS) GOVERNMENT OF ANDHRA PRADESH www.cag.gov.in REPORT OF THE COMPTROLLER AND.........

Sector:

Taxes and Duties

Chapter 2 - Sales TAX / VAT

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Based on a Performance Audit of transition from APGST to APVAT regime which was included in Comptroller and Auditor General's Audit Report for the year 2008-09, the following system deficiencies were pointed out: 1. Absence of provision for conducting surveys; 2. Shortfall in audit of the.........

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Performance

Andhra Pradesh

Report of 2010 - Performance Audit on Commercial of Government of Andhra Pradesh

establishments and activities which are likely to facilitate the development of travel, tourist coach services to promote development of tourism in general. The Company felt that the then application software VISTA for online reservation through their counters only, was not adequate to meet the.........

Sector:

Industry and Commerce

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Andhra Pradesh