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Audit Reports

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Page 74 of 75, showing 10 records out of 746 total

18 July 2014
Performance
Report No. 11 of 2014 - Performance Audit on Indian Customs Electronic Data Interchange System of Union Government, Department of Revenue-Indirect Taxes,Customs

TheobservationsincludedinthisReportwerefromthefindingsofthe testauditconductedduringtheyear2013r14.             ReportNo.11of2014(PerformanceAudit) iii  ExecutiveSummary TheIndianCustomsElectronicDataInterchangeSystem(ICES)was............

Sector:
Taxes and Duties
Chapter 2 - Systemic Issues
(PDF 0.34 MB)

6 Report No. 11 of 2014 (Performance Audit) Recommendation: The department may consider constituting a Steering Committee for developing IS plans according to its business strategy in consonance with its future IS needs. CBEC in its reply (January 2014) stated that after completion of the............

Chapter 3 - Functionality of the Application
(PDF 0.39 MB)

there is no gap if the duty is paid on the 91st day after availing the 90 day period, as the goods have not remained in the warehouse beyond the 24 Report No. 11 of 2014 (Performance Audit) specified period and therefore interest liability would arise if the goods were not removed on the 91st............

Annexures
(PDF 0.3 MB)

Report No. 11 of 2014 (Performance Audit) Annexure A Document/Information asked for. Document/Information received from DG System Cabinet Note on............

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18 July 2014
Performance
Report No. 9 of 2014 - Performance Audit on Duty Entitlement Pass Book Scheme Union Government, Department of Revenue - Revenue-Indirect Taxes,Customs

              Report  of the   Comptroller  and  Auditor  General   of  India   For  the  year  2012‐13  Duty Entitlement  Pass  Book  (DEPB)............

Sector:
Taxes and Duties
Chapter 2 - Internal control and monitoring
(PDF 0.47 MB)

Report No. 9 of 2014 (Performance Audit) Chapter II: Internal control and monitoring 2.1 DGFT and DOC need to strengthen their internal control............

Appendices
(PDF 0.39 MB)

Report No. 9 of 2014 (Performance Audit) APPENDIX I RA, SEZ and Customs Ports audited Sl. No. RA SEZ Customs Port 1 Delhi Indore NCH, Delhi 2.............

Chapter 3 - Policy implementation issues
(PDF 0.42 MB)

time of fixation of new DEPB rates for the year 2008-09, the issue of roll back of increment granted by DGFT was taken up by both the Directorate 26 Report No. 9 of 2014 (Performance Audit) of Drawback and the Department of Revenue. The Finance Minister, in his letter (October 2008) to the............

Chapter 4 - Cases of operational malfuction
(PDF 0.48 MB)

40 Report No. 9 of 2014 (Performance Audit) DoR in their reply stated (February 2014) that Kandla Customs has reported recovery of 1.26 crore and Amritsar Customs has reported recovery of 2835 in two cases and six cases are under examination. Regarding cases at Kolkata, Bengaluru, JNCH,............

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13 August 2013
Performance
Report No. 9 of 2013 - Performance Audit of Levy and Collection of Services Tax on Import of Services of Union Government, Department of Revenue-Indirect Taxes, Services Tax

The department does not have a mechanism to arrive at a reliable estimate of value of taxable services imported. The department has however, initiated steps (since November 2011) to utilise primary data available with authorised dealers; the process ...

Sector:
Taxes and Duties
Chapter 3 - Issues Relating to Fulfilment of Tax Liability
(PDF 13.75 MB)

Report No. 9 of 2013 (Performance Audit) Chapter 3: Issues relating to fulfilment of tax liability 3.1 The Finance Act, 1994 requires that where a............

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19 December 2014
Performance
Report No. 32 of 2014 - Performance Audit on Appreciation of Chartered Accountant Reporting in Assessment Proceedings of Union Government, Department of Revenue - Direct Taxes

The Income Tax Act, 1961 (Act) contains several provisions which mandate the assessees to furnish audit reports and certificates issued by the 'Accountant' in the prescribed Form for meeting the specific objectives. Tax audit under Section 44AB under............

Sector:
Taxes and Duties
Appreciation of Accountants' Certifications
(PDF 16.81 MB)

Report No. 32 of 2014 (Performance Audit) Chapter II: Appreciation of Accountants' certifications 2.1 Introduction Certain assessees7 are required............

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01 August 2014
Performance
Report No. 16 of 2014 - Performance Audit on Global Estate Management by Ministry of External Affairs

© COMPTROLLER AND AUDITOR GENERAL OF INDIA www.cag.gov.in Union Government (Civil) Report No. 16 of............

Sector:
General Sector Ministries and Constitutional Bodies
Chapter 1 - Performance Audit of Global Estate Management
(PDF 12.97 MB)

Report No. 16 of 2014 1. Introduction The Ministry of External Affairs (the Ministry/MEA), through its Missions, occupies a large number of............

Index
(PDF 0.34 MB)

Performance Audit of "Global Estate Management by the Ministry of External Affairs" Report of the Comptroller and Auditor General of India for the year ended March 2013 The Report has been laid on the table of the Parliament house............

Executive Summary and Highlights
(PDF 0.45 MB)

performance audit of ‘Property Management by Ministry of External Affairs’ was carried out by Audit for the period 1999-2000 to 2003-04 (C&AG’s Report No. 17 of 2005). The issues raised in performance audit were examined by the PAC and its recommendations were contained in the 51st Report of............

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28 November 2014
Performance
Report No. 20 of 2014 - Performance Audit on Allowance of Depreciation and Amortisation

We checked 87,023 records of the assessees. This report contains 725 cases of deficiencies in the implementation of provisions of the Act with tax effect of RS 2,464.06 crore. Rates of depreciation on different assets/ block of assets as provided in the Act differ from those prescribed under............

Sector:
Taxes and Duties
Chapter 4 - Allowance of Amortization
(PDF 5.99 MB)

Report No. 20 of 2014 (Performance Audit) Chapter III: Allowance of Depreciation 3.1 Introduction Section 32 of the Act provides for allowance of............

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03 September 2013
Performance
Report No. 16 of 2013 - Performance Audit on Autonomous Bodies of Union Government, Civil

Indian Council for Cultural Relations was established with the primary objective of establishing, reviving and strengthening cultural relations and mutual understanding between India and other countries. To achieve this objective, the authorities of ...

Sector:
General Sector Ministries and Constitutional Bodies
Chapter I: Working of Indian Council of Cultural Relation (Ministry of External Affairs)
(PDF 14.82 MB)

MINISTRY OF EXTERNAL AFFAIRS WORKING OF INDIAN COUNCIL FOR CULTURAL RELATIONS Report No. 16 of 2013 Working of Indian Council for Cultural Relations Highlights: The Council did not hold the prescribed number of meetings of............

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07 May 2013
Performance
Report No. 7 of 2013 - Performance Audit of Storage Management and Movement of Food Grains in Food Coporation of India, Union Government, Ministry of Consumer Affairs, Food and Public Distribution

Procurement of food grains increased from 343 lakh metric tonne (LMT) to 634 LMT during the period 2006-07 to 2011-12. As a result, stock of food grains in the Central Pool also went up from 259 LMT on 1 June 2007 to 824 LMT on 1 June 2012. Such a...

Sector:
Social Welfare
Chapter 3 - Storage Management
(PDF 0.94 MB)

Report No. 7 of 2013 Chapter III Storage Management | Status of storage capacity for the Central Pool The primary policy objective of the GOI is to............

Chapter 1 - Introduction
(PDF 0.27 MB)

Report No. 7 of 2013 Chapter -1 Introduction Functions and objectives of FCI The Food Corporation of India (FCI) was incorporated under the Food............

Chapter 4 - Movement of Food grains
(PDF 0.21 MB)

Report No. 7 of 2013 Chapter - IV Movement of Food grains | Status of movement of food grains Under the existing food management framework, FCI is............

Chapter 5 - Internal Control
(PDF 0.19 MB)

Report No. 7 of 2013 Chapter - V Internal Control 5. Internal audit and physical verification Internal audit is an important constituent of the............

Annexures
(PDF 1.75 MB)

Report No. 7 of 2013 ANNEX-1 (refer Executive Summary) No.9-3/20l2-FC.ll Government of India Ministry of Consumer Affairs, Food & Public............

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18 February 2014
Performance
Report No. 31 of 2013 - Performance Audit of Planning and Management of Refits of Indian Naval Ships of Union Government, Defence Services Navy

Planning and Management of Refits of Indian Naval Ships Report of the Comptroller and Auditor General of India for the year ended March 2013 Union Government Defence Services (Navy) Report No. 31 of 2013............

Sector:
Defence and National Security
Chapter 1 - Introduction
(PDF 0.2 MB)

to keep them in a high state of readiness to face inclement weather, hostile atmosphere and operational exigencies near the shore or in the deep sea. Report No. 31 of 2013 Repairs and refits are a critical activity of a ship to make it operational again by repairing, re-equipping or re-supplying.............

Chapter 2 - Planning and Execution of Refits
(PDF 1.61 MB)

In essence, RPP is Planning and Execution of Refits III 9 Report No. 31 of 2013 designed to ensure timely availability of all required resources for smooth and timely conduct of refit. A refit of ship can be completed satisfactorily within the planned time period only if a realistic and feasible............

Chapter 4 - Infrastructure, Human Resources and Supply of Spares
(PDF 1.52 MB)

Human Resources and Suoolv of Soares 41 Report No. 31 of 2013 ND Mumbai has five docks viz. CG Dock, Duncan Dock, Bombay Dock, Torpedo Dock and PIM Dock. Normally, big ships are docked in CG Dock and Duncan Dock. While Bombay Dock is normally used for low draught ships and yard crafts,............

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23 April 2013
Performance
Report No. 5 of 2013 - Performance Audit of Disaster Preparedness in India of Union Government, Ministry of Home Affairs

The world over Disaster Preparedness or Disaster Risk Reduction (DRR) is becoming the most prominent theme for Disaster Management. It is not possible to eliminate the possibility of disasters. However, with due care and proper preparation, the...

Sector:
General Sector Ministries and Constitutional Bodies
Chapter 9 of Report No. 5 of 2013 - Performance Audit of Civil Disaster Preparedness in India of Union Government, Ministry of Home Affairs
(PDF 1.22 MB)

original plan of establishing optimum Performance Audit of Disaster Preparedness in India 91 Report No. 5 of 2013 seismological network had to be revisited national database for seismic hazard and in view of according higher prioritization to regional risk appraisal and impact other............

Chapter 6 of Report No. 5 of 2013 - Performance Audit of Civil Disaster Preparedness in India of Union Government, Ministry of Home Affairs
(PDF 0.43 MB)

and tracked intensity of cyclones originating in the 1 June to October 2 from February to June Performance Audit of Disaster Preparedness in India 53 Report No. 5 of2013 Chart 6.1: Status of various components of Disaster Management Support programme and other communication networks •Incomplete............

Chapter 10 of Report No. 5 of 2013 - Performance Audit of Civil Disaster Preparedness in India of Union Government, Ministry of Home Affairs
(PDF 1.8 MB)

map of India given in the earthquake resistant design code of India [IS 1893 (Part 1) 2002] PerformanceAudit ofDisaster Preparedness in India 133 Report No. 5 of 2013 Droughts: Eight districts in the state (out of total 23) are particularly vulnerable to drought viz., Anantapur, Chittoor, YSR............

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