Audit Reports

05 May 2015

Performance

Report No. 9 of 2015 - Performance Audit on Export Oriented Unit scheme Union Government, Department of Revenue-Indirect Taxes,Customs

Report of the Comptroller and Auditor General of India for the year ended March 2014 Performance of ............

Sector:

Taxes and Duties

Chapter 2 - Performance of EOUs and system issues

_{(PDF 0.14 MB)}

Report No. 9 of 2015 (Performance Audit) Chapter 2: Performance of EOUs and system issues 2.1 Declining trend of EOUs EOU scheme was primarily............

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08 May 2015

Performance

Report No. 16 of 2015 - Performace Audit on Nutrient Based Subsidy Policy for Decontrolled Phosphatic & Potassic Fertilizers of Union Government, Ministry of Chemicals and Fertilizers

6 Conclusion and Recommendations 6.1 Conclusion 43 6.2 Recommendations 44 Annexures A-1 to A-17 Glossary B-1 Abbreviations C-1 to C-2 i Preface This Report of the Comptroller & Auditor General of India has been prepared for submission to the President of India under Article 151 of the............

Sector:

Industry and Commerce

Chapter 4 - Implementation of the Policy by DoF

_{(PDF 0.22 MB)}

Report No. 16 of 2015 Chapter 4 - Implementation of the Policy by DoF 4.1 Avoidable payment of subsidy As per NBS Policy, IMC had to recommend............

Annexures

_{(PDF 0.33 MB)}

Annexures Report No. 16 of 2015 Annexure I (referred to in para 1.3) List of fertilizers covered under NBS Policy S. No. Name of the fertilizer 1. DAP............

Chapter 1 - Introduction

_{(PDF 0.19 MB)}

Report No. 16 of 2015 Chapter 1 - Introduction 1.1 Background Government of India (Gol) decontrolled Phosphatic (P) and Potassic (K) fertilizers............

Glossary

_{(PDF 0.09 MB)}

Glossary Report No. 16 of 2015 Glossary Nitrogenous Fertilizer primarily having nitrogen nutrient. Fertilizer Phosphatic Fertilizer primarily having............

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05 May 2015

Compliance

Report No. 8 of 2015 - Compliance Audit on Customs Union Government, Department of Revenue

Union Government (Department of Revenue –Customs) (Compliance Audit) No. 8 of 2015 Report No.8 of 2015 ‐ Union Government (Indirect Taxes ‐ Customs) i TABLE OF CONTENTS Chapter Para No. Page ............

Sector:

Taxes and Duties

Chapter 4 - Assessment of Customs Revenue

_{(PDF 0.15 MB)}

Report No.8 of 2015 - Union Government (Indirect Taxes - Customs) CHAPTER IV ASSESSMENT OF CUSTOMS REVENUE We found from test check (August 2010 to............

Chapter 1 - Department of Revenue-Customs Revenue

_{(PDF 0.23 MB)}

Report No.8 of 2015 - Union Government (Indirect Taxes - Customs) CHAPTER I DEPARTMENT OF REVENUE -CUSTOMS REVENUE 1.1 Resources of the Union............

Chapter 5 - Incorrect Application of General Exemption Notifications

_{(PDF 0.13 MB)}

Report No.8 of 2015 - Union Government (Indirect Taxes - Customs) CHAPTER V INCORRECT APPLICATION OF GENERAL EXMEPTION NOTIFICATIONS The Government............

Chapter 8 - Audit of DGFT’s EDI System

_{(PDF 0.26 MB)}

Report No.8 of 2015 - Union Government (Indirect Taxes - Customs) CHAPTER VIII Audit of DGFT's EDI System 8 Introduction The Directorate General of............

Annexures

_{(PDF 0.19 MB)}

ANNEXURES Report No.8 of 2015 - Union Government (Indirect Taxes - Customs) Annexure -1 (Reference: Paragraph 1.25) _(lakh K) SI Draft Field office Brief............

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05 May 2015

Performance

Report No. 6 of 2015 - Performace Audit on Supply and Infrastructure Development for Natural Gas of Union Government, Ministry of Petroleum and Natural Gas

1.6 Regulatory Framework 6 Chapter-2 Audit Framework 7-9 2.1 Audit Objectives 7 2.2 Scope of Audit 8 2.3 Audit Criteria 8 2.4 Response to Draft Audit Report 9 Chapter-3 Infrastructure Development 11-29 3.1 Transnational Pipelines 11 3.2 R-LNG Infrastructure 13 3.2.1 Initiatives for creating R-LNG............

Sector:

Power & Energy

Chapter 3 - Infrastructure Development

_{(PDF 0.35 MB)}

r Chapter-3 Infrastructure Development Report No. 6 of 2015 r Chapter ( 3 ) Infrastructure Development J ‘India Hydrocarbon Vision-2025’ (2000) identified issues such as energy............

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08 May 2015

Compliance

Report No. 20 of 2015 - Union Government, Communications and IT Sector

Report of the Comptroller and Auditor General of India for the year ended March 2013 Union Government (Communications and IT Sector) No. 20 of 2015 Report No. 20 of 2015 - iii - CONTENTS Description Paragraph Page Preface vii Overview ix Chapter I : Introduction About this Report 1.1 1 Authority............

Sector:

Information and Communication

Chapter 5 - Public Sector Undertakings under the Ministry

_{(PDF 0.26 MB)}

Report No. 20 of 2015 CHAPTER-V PUBLIC SECTOR UNDERTAKINGS UNDER THE MINISTRY 5.1 Non/short billing of Rental Charges for Leased Circuits/STM............

Annexures

_{(PDF 0.25 MB)}

ANNEXURES Report No. 20 of 2015 Annexure-I (Para 2.2) Statement showing calculation of cost recoverable on account of GSM spectrum holdings above prescribed............

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05 May 2015

Compliance

Report No. 4 of 2015 - Compliance Audit on Indirect Taxes - Services Tax Union Government, Department of Revenue

of the Comptroller and Auditor General of India for the year ended March 2014 Union Government Department of Revenue (Indirect Taxes – Service Tax) Report No. 4 of 2015 Laid on the table of Lok Sabha/Rajya Sabha ____________ Table of Contents Contents Pages Preface (i) Executive summary (iii)............

Sector:

Taxes and Duties

Chapter 3 - Service Tax liability in Port Sector

_{(PDF 0.13 MB)}

whether the extant provisions of law are being complied with adequately; 38 Report No. 4 of 2015 (Indirect Taxes - Service Tax) iii. whether there was an adequate mechanism to identify and bring in potential service providers into tax net for levy of Service Tax; and iv. whether there was an............

Chapter 7 - Effectiveness of internal Controls

_{(PDF 0.18 MB)}

Report No. 4 of 2015 (Indirect Taxes - Service Tax) Chapter VII Effectiveness of internal controls 7.1 Introduction Internal control is an integral............

Executive Summary

_{(PDF 0.08 MB)}

Report No. 4 of 2015 (Indirect Taxes - Service Tax) Executive Summary This Report has 178 audit observations on Service Tax, having financial............

Index

_{(PDF 0.23 MB)}

Report of the Comptroller and Auditor General of India for the year ended March 2014 Union Government Department of Revenue (Indirect Taxes -............

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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 Sabha and Rajya Sabha on …………. Table of Contents Contents Pages Preface i Highlights iii-v............

Sector:

Taxes and Duties

Appendices

_{(PDF 0.37 MB)}

Report No. 3 of 2015 (Direct Taxes) Appendix -1 (Reference: paragraph 1.2.2) Details of Direct Taxes Administration ( in crore) 1. Collection47............

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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

Letters 40 2.8 Significant observations of statutory auditors on the accounts of statutory corporations/government companies 41 2.9 Observations reported by the statutory auditors in compliance with directions issued by the CAG under Section 619(3) (a) of the Companies Act, 1956. 52 2.10............

Sector:

Finance

Chapter 2 - Oversight Role of CAG

_{(PDF 0.46 MB)}

Report No. 2 of 2015 CHAPTER 2 Oversight Role of CAG 2.1 Audit of Public Sector Enterprises Under Section 619 of the Companies Act, 1956, the............

Appendices

_{(PDF 0.27 MB)}

APPENDICES Report No. 2 of 2015 APPENDIX-I (As referred to in Para No.1.1.3) List of new/ceased government companies/ deemed government companies Sl. No. Name............

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07 May 2010

Performance

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

iii The report for the year ended March 2009 containing the results of the performance audit of Income Tax Refunds has been pr epared for submission to the............

Sector:

Taxes and Duties

Chapter 5 - Accuracy of Advice

_{(PDF 0.11 MB)}

ReportNo. 7of2009-10 (Performance Audit) CHAPTER 5 Accuracy of advice Refunds have been adjusted without proper determination of outstanding demands............

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13 August 2013

Financial

Report No. 1 of 2013 - Financial Audit of Civil on Accounts of Union Government

This Report discusses the comments of the Comptroller and Auditor General of India on the accounts of the Union Government and analyses the finances of............

Sector:

Finance

Annexures

_{(PDF 29.91 MB)}

Report of the CAG on Union Government Accounts 2011-12 Annex I-A (Refers to Paragraph 1.3.7) Grant-wise Analysis of Components of Plan Expenditure*............

Chapter 3 - Appropriation Accounts-2011-12

_{(PDF 9.71 MB)}

Civil, Defence, Posts and Railways, along with his Report under Article 151 of the Constitution, to the President every year, who causes them to be laid before Parliament. Details of demands for grants and appropriations of various Ministries during 2011-12 are as follows: Sector of Activity............

Chapter 3 - Appropriation Accounts-2011-12

_{(PDF 17.86 MB)}

interest on refunds of excess tax as reduction in revenue and this incorrect practice has been commented upon successively in CAG’s Audit Report on Union Accounts as well as in CAG’s Report on Direct Taxes, but no corrective action has been taken by the department. This issue was............

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