Audit Reports

23 August 2011

Performance

Report No. 12 of 2011-12 - Performance Audit of Business of Civil Construction

The construction industry has emerged as an important driver of India's economic growth - both in terms of its share of GDP and its contribution towards employment generation. A number of tax concessions are given to entities in this sector. An...

Sector:

Taxes and Duties

Chapter – 5 Special provisions for Civil Construction

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of Special Economic Zone (SEZ) Mistakes in assessments of Public Private Partnership Projects Accounting issues Recommendations Report No. 12 of 2011-12 (Performance Audit) CHAPTERS SPECIAL PROVISIONS FOR CIVIL CONSTRUCTION Deductions admissible for housing projects under............

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01 August 2014

Compliance

Report No. 12 of 2014 - Compliance Audit on indirect Taxes Union Government, Department of Revenue Customs

and Auditor General of India for the year ended March 2013 Union Government (Department of Revenue –Customs) (Compliance Audit) No.12 of 2014 Report No. 12 of 2014 ‐ Union Government (Indirect Taxes ‐ Customs) i TABLE OF CONTENTS Chapter Page Preface ii ............

Sector:

Taxes and Duties

Chapter 7 - Thematic Audit

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711/31/83-LC (AS) dated 22.05.1984. 102 Report No.12 of 2014 - Union Government (Indirect Taxes - Customs) ' 466.24 crore. Of these, '78.30 crore worth goods (Category I, II & III) were perishable having short life span and ' 387.94 crore21 worth goods were of other categories (Category I)/ Audit............

Chapter 2 - Duty Exemption/Remission Schemes

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Report No.12 of 2014 - Union Government (Indirect Taxes - Customs) CHAPTER II DUTY EXEMPTION/REMISSION SCHEMES The Government may exempt wholly or............

Appendices

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APPENDICES GOVERNMENT OF INDIA Report No.12 of 2014 - Union Government (Indirect Taxes - Customs) Intelligence MOC&I PSUs/EPCs MOF Trade Finance Enforcement DOC DOR Sn . ... 1 ?............

Chapter 4 - Assessment of Customs Revenue

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Report No.12 of 2014 - Union Government (Indirect Taxes - Customs) CHAPTER -IV ASSESSMENT OF CUSTOMS REVENUE W found from test check (June 2011 to............

Chapter 3 - Incorrect Application of General Exemption Notifications

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Report No.12 of 2014 - Union Government (Indirect Taxes - Customs) CHAPTER III INCORRECT APPLICATION OF GENERAL EXEMPTION NOTIFICATIONS The............

Chapter 5 - Miss-Classification of Goods

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5.2 'Projectors' that are solely or principally used in an automatic data processing system are classifiable under CTH 85286100, whereas other 68 Report No.12 of 2014 - Union Government (Indirect Taxes - Customs) projectors which are capable of working with automatic data processing machines............

Chapter 1 - Customs Revenue

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Report No.12 of 2014 - Union Government (Indirect Taxes - Customs) Chapter I Department of Revenue -Customs Revenue 1.1 Resources of the Union............

Annexures

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Report No.12 of 2014 - Union Government (Indirect Taxes - Customs) Annexure -1 (Reference: Paragraph 1.29) (lakh SI Draft Field office Brief subject............

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05 September 2011

Performance

Report No. 5 of 2011 – Performance Audit of Management of Vessels (The Shipping Corporation of India Limited)

Performance Audit The Shipping Corporation of India Ltd. Management of VesselsvThis Report of the Comptroller and Auditor General of India contains the results of the performance audit of the management of vessels by the Shipping............

Sector:

Transport & Infrastructure

Chapter 5 – Operation of Vessels

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Management of Vessels Report No. 5 of 2011-12 The break up of the profitability of the Bulk and Liner segments during the period 2005-06 to 2009-10 is indicated below: GRAPH -10 Profitability of Bulk and Liner Segments Rs. in crore 3112 3271 2804 2890 2671 834 893. 847 980 834 651 731 822 825............

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18 July 2014

Compliance

Report No. 6 of 2014 - Compliance Audit on Indirect Taxes - Services Tax Union Government, Department of Revenue

This Report contains 151 audit observations pertaining to Service Tax, having revenue implication totalling RS 265.75crore. The Ministry/department had,............

Sector:

Taxes and Duties

Chapter 3 - Effectiveness of Internal Controls

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Report No. 6 of 2014 (Indirect Taxes- Service Tax) Chapter III Effectiveness of Internal Controls 3.1 Internal control is an integral process that............

Appedices

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APPENDICES Report No. 6 of 2014 (Indirect Taxes- Service Tax) Appendix I Organisational Chart of Central Board of Excise and Customs 51 Report No. 6 of 2014............

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01 August 2014

Compliance

Report No. 13 of 2014 - Compliance Audit 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:

Industry and Commerce

Chapter 16 - Ministry of Shipping

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Medial Line A-B Adams Bridge 17 JO Km B-C Adams Bridge 13 J8 Km C-Eo Falk Bay 77.92 Km (Dredging not reqnired) Eo -E4 Palk Strait 54.25 Km 82 Report No. 13 of 2014 16.1.1.2 Agencies involved Apart from the Ministry of Shipping of Government of India, the following agencies were involved in............

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

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Report No, 13 of 2014 /-\ CHAPTER IX: MINISTRY OF FINANCE v_x Oriental Insurance Company Limited 9.1 Information Technology (IT) Audit of Integrated............

Executive Summary

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EXECUTIVE SUMMARY I Introduction 1. This Report includes important audit findings noticed as a result of test check of accounts and records of Central Government Companies and Corporations............

Chapter 17 - Ministry of Steel

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114 Report No. 13 of 2014 The Company stated (July 2013) it had, at the time of taking decision to install a third PCM, examined all aspects viz. increase of productivity, safety of workforce, easy maintenance etc. However, due to recession in the market for pig iron, which was beyond its............

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20 December 2012

Performance

Report No. 21 of 2012 - Performance Audit on Environment Management in Indian Railways Union Government, Railways

summary v Major Audit Findings vii Gist of recommendations ix CHAPTER 1 Introduction Need for Environment Management in Indian Railways 1.1 1 Study Report of Central Pollution Control Board 1.2 3 Scope of Audit 1.3 3 Audit Objectives 1.4 4 Audit Criteria 1.5 4 Audit Methodology 1.6 5 Sample............

Sector:

Transport & Infrastructure

Annexures

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Environment Management in Indian Railways Zone Stations Sidings Goods sheds Trains Section A-I A B C D E Name location Name Commodity T.No. Name SSE/P.Way name Secunderabad Nanded Kurnool Town NIL Hi-Tech City Akkannapet Global Coal Asifabad...

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19 December 2014

Compliance

Report No. 34 of 2014 - Compliance Audit on Air Force and Navy, Union Government, Defence Services

Report of the Comptroller and Auditor General of India for the year ended March 2013 Union Government (Defence Services) Air Force and Navy Audit Report No. 34 of 2014 _________________________________________________________________________________________________ i CONTENTS Paragraph Page............

Sector:

Defence and National Security

Chapter 4 - Navy

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142 Report No. 34 of 2014 (Air Force and Navy) In order to ensure timely and reliable Weapon Logistics support to Indian Naval Ships, Submarines, Dockyards, Repair Yards, Missile Technical Positions and the Training Establishments; Weapon Equipment Depots (WEDs) have been established at Mumbai,............

Chapter 1 - Introduction

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Report No. 34 of 2014 (Air Force and Navy) r s CHAPTER I: INTRODUCTION * 1.1 About the Report The Report relates to matters arising from the Audit............

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20 December 2012

Performance

Report No. 19 of 2012 - Performance Audit on Rail Links to Kashmir in Indian Railways Union Government, Railways

Report of the Comptroller and Auditor General of India Union Government (Railways) No. 19 of 2012‐13 ReportNo.19of2012æ13(Railways) ƒ‰‡‹ Chapters Contents Page Nos. Executive Summary ii Chapter -1 Overview 1 Chapter-2 Audit............

Sector:

Transport & Infrastructure

Chapter – 7 Conclusion

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Additional financial impact on account of losses and claims arising from general planning failure is summarised below: Report No.l 9 of 2012-13 (Railways) Page 62 S.No. Details Amount in crore () 1. Loss on account of already executed assets 281.42 2. Loss on account of idle men............

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08 July 2014

Compliance

Report No. 4 of 2014 - Compliance Audit on Air Force and Navy, Union Government, Defence Services

i CONTENTS Paragraph Page Preface iv Overview v CHAPTER I: INTRODUCTION About the Report 1.1 1 Authority for audit 1.2 2 Planning and conduct of audit 1.3 2 Internal control and co-ordination between Internal and External audit............

Sector:

Defence and National Security

Chapter 4 - Navy

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Report No. 4 of 2014 (Air Force and Navy)

Chapter 1 - Introduction

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Report No. 4 of 2014 (Air Force and Navy) CHAPTER I: INTRODUCTION 1.1 About the Report The Report relates to matters arising from the Compliance............

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01 August 2014

Compliance

Report No. 2 of 2014 - Compliance Audit on General Purpose Financial Reporting of Central Public Sector Enterprises of Union Government, Commercial

2 of 2014 General Purpose Financial Reports of Central Public Sector Enterprises (Compliance Audit) i Contents Preface iii Executive Summary v Chapter 1 Financial performance of Central Public Sector Enterprises 1.1 Introduction 1 1.2 Investment in government companies and corporations 3 1.3.............

Sector:

Finance

Appendices

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APPENDICES Report No. 2 of 2014 APPENDIX-I (As referred to in Para No. 1.1.3) List of new/ceased government companies/ deemed government companies Sl. No. Name............

Oversight Role of CAG

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On the basis of supplementary audit conducted thereafter, the CAG issues comments upon or supplements the Audit Report of the statutory auditor. Statutes governing some corporations require that their accounts be audited by the CAG and a report be given to the Parliament. In addition to............

Corporate Governance

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by the management in the best interest of the shareholders and other stakeholders ensuring greater transparency and better and timely financial reporting. The absence of good governance structures and lack of adherence to the governance principles increase the risk of corruption and misuse............

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